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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

Local Taxes and Capital Structure Choice  

Microsoft Academic Search

This paper investigates the question of taxation and capital structure choice in Germany. Germany represents an excellent case study for investigating the question of whether and to what extent taxes influence the debt-equity decision of firms, because the relative tax burdens on debt and equity vary greatly across communities. German communities levy local taxes on profits and long-term debt payments

Reint E. Gropp

2002-01-01

3

End-use taxes: Current EIA practices  

SciTech Connect

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

Not Available

1994-08-17

4

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

5

TAXES, GROWTH AND THE CURRENT ACCOUNT TICK-CURVE EFFECT  

Microsoft Academic Search

This paper examines the dynamic and long run effects of a shift from income taxes to consumption taxes in a growing small open economy. We introduce a government sector that maintains a balanced budget and expenditure at a constant proportion of domestic income to a small open economy Swan-Solow model. Our framework provides a previously unidentified dynamic effect that is

CREINA DAY; GARTH DAY

2010-01-01

6

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2010 CFR

...Sheet Accounts § 32.4100 Net current deferred operating income...reclassified from Account 4340, Net Noncurrent Deferred Operating Income Taxes, to this account. (c) This account shall be debited...Deferred Operating Income Taxes—Net, in accordance with that...

2010-10-01

7

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2011 CFR

...Sheet Accounts § 32.4100 Net current deferred operating income...reclassified from Account 4340, Net Noncurrent Deferred Operating Income Taxes, to this account. (c) This account shall be debited...Deferred Operating Income Taxes—Net, in accordance with that...

2011-10-01

8

Capital Structure and Taxes: What Happens When You (Also) Subsidize Equity?  

E-print Network

Capital Structure and Taxes: What Happens When You (Also) Subsidize Equity? Frédéric Panier significantly responds to changing tax incentives. To identify the effect of taxes, we exploit the introduction of a novel tax provision (the notional interest deduction, or NID) as an arguably exogenous source

Straight, Aaron

9

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2011 CFR

...Sheet Accounts § 32.4110 Net current deferred nonoperating...reclassified from Account 4350, Net Noncurrent Deferred Nonoperating...Taxes, to this account. (c) This account shall be debited...reclassified from Account 4350, Net Noncurrent Deferred...

2011-10-01

10

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2010 CFR

...Sheet Accounts § 32.4110 Net current deferred nonoperating...reclassified from Account 4350, Net Noncurrent Deferred Nonoperating...Taxes, to this account. (c) This account shall be debited...reclassified from Account 4350, Net Noncurrent Deferred...

2010-10-01

11

Highlights on distinctive structural and functional properties of HTLV Tax proteins  

PubMed Central

Human T cell leukemia viruses (HTLVs) are complex human retroviruses of the Deltaretrovirus genus. Four types have been identified thus far, with HTLV-1 and HTLV-2 much more prevalent than HTLV-3 or HTLV-4. HTLV-1 and HTLV-2 possess strictly related genomic structures, but differ significantly in pathogenicity, as HTLV-1 is the causative agent of adult T cell leukemia and of HTLV-associated myelopathy/tropical spastic paraparesis, whereas HTLV-2 is not associated with neoplasia. HTLVs code for a protein named Tax that is responsible for enhancing viral expression and drives cell transformation. Much effort has been invested to dissect the impact of Tax on signal transduction pathways and to identify functional differences between the HTLV Tax proteins that may explain the distinct oncogenic potential of HTLV-1 and HTLV-2. This review summarizes our current knowledge of Tax-1 and Tax-2 with emphasis on their structure, role in activation of the NF-?B (nuclear factor kappa-B) pathway, and interactions with host factors. PMID:24058363

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

2013-01-01

12

Tax Clientele Effects in the Term Structure of UK Interest Rates  

Microsoft Academic Search

This paper tests for tax clientele effects in the term structure of UK interest rates. Five empirical models of the term structure of interest rates, incorporating tax effects, are estimated with daily data covering the period 31 March, 1995 to 3 August, 1995. In May 1995, the British government announced its intention to eliminate the tax exemption on capital gains

Eric J. Levin; Robert E. Wright

2001-01-01

13

Tax Structure, Growth and Welfare in the UK  

Microsoft Academic Search

This paper studies the quantitative implications of changes in the composition of taxes for long-run growth and expected lifetime utility in the UK economy over 1970-2005. Our setup is a dynamic stochastic general equilibrium model incorporating a detailed fiscal policy structure, and whose engine of endogenous growth is human capital accumulation. The government’s spending instruments include public consumption, investment and

Konstantinos Angelopoulos; Jim Malley; Apostolis Philippopoulos

2008-01-01

14

Tax structure, growth, and welfare in the UK  

Microsoft Academic Search

This paper studies the quantitative implications of changes in the composition of taxes for long-run growth and welfare in the UK economy. Our results suggest that if the goal of tax policy is to promote long-run growth by altering relative tax rates in a budget neutral fashion, then it should reduce labour taxes and increase capital and-or consumption taxes. In

Konstantinos Angelopoulos; James Malley; Apostolis Philippopoulos

2012-01-01

15

Texas Taxes...A Fact Book  

E-print Network

..............................................................................................................4 State Level Tax Structure ..................................................................................................4 General Sales and Motor Vehicles Taxes ........................................................6 Motor Fuels and Alcohol... ............................................................9 Property Tax ......................................................................................................................10 Alcohol and Tobacco Taxes....................................................................................12...

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

1998-04-23

16

The influence of corporate taxes on pricing and capital structure in property–liability insurance  

Microsoft Academic Search

A change in the corporate tax level can have a significant impact on rate making and capital structure for insurance companies. The purpose of this paper is to study this effect on competitive equity–premium combinations for different asset and liability models while retaining a fixed safety level. This is a crucial consideration as a change in the tax rate leads,

Nadine Gatzert; Hato Schmeiser

2008-01-01

17

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

18

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

19

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.

20

Simulating Dark Current in NLC Structures  

SciTech Connect

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

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

2007-10-11

21

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

22

Current status of membrane protein structure classification  

E-print Network

classification system and rely on a largely similar definition of a protein fold which takes into accountCurrent status of membrane protein structure classification Sindy Neumann1,* , Angelika Fuchs1 of membrane proteins. Research Article Proteins: Structure, Function and Bioinformatics DOI 10.1002/prot.22692

Steinhoff, Heinz-Jürgen

23

Structural biological materials: Overview of current research  

NASA Astrophysics Data System (ADS)

Through specific biological examples this article illustrates the complex designs that have evolved in nature to address strength, toughness, and weight optimization. Current research is reviewed, and the structure of some shells, bones, antlers, crab exoskeletons, and avian feathers and beaks is described using the principles of materials science and engineering by correlating the structure with mechanical properties. In addition, the mechanisms of deformation and failure are discussed.

Chen, P.-Y.; Lin, A. Y.-M.; Stokes, A. G.; Seki, Y.; Bodde, S. G.; McKittrick, J.; Meyers, M. A.

2008-06-01

24

State tax revenue growth and volatility  

Microsoft Academic Search

Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible impacts of proposed tax reform and revenue enhancements on the long-term growth and volatility of their unique tax revenue portfolios. In the short run, states generally cannot

Gary C. Cornia; Ray D. Nelson

2010-01-01

25

The Flat Tax: Implications for Financing Public Schools.  

ERIC Educational Resources Information Center

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

Rossmiller, Richard A.

26

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

Microsoft Academic Search

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

Hilary Williamson Hoynes; Robert Moffitt

1997-01-01

27

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

28

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

29

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

30

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 J.

1997-01-01

31

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.

32

Cross-Border Tax Externalities: Are Budget Deficits Too Small?  

Microsoft Academic Search

In a dynamic optimising model with costly tax collection, a tax cut by one nation creates positive externalities for the rest of the world if initial public debt stocks are positive. By reducing tax collection costs, current tax cuts boost the resources available for current private consumption, lowering the global interest rate. This pecuniary externality benefits other countries because it

Willem Buiter; Anne Sibert

2004-01-01

33

Cross-Border Tax Externalities: Are Budget Deficits too Small?  

Microsoft Academic Search

In a dynamic optimizing model with costly tax collection, a tax cut by one nation creates positive externalities for the rest of the world if initial public debt stocks are positive. By reducing tax collection costs, current tax cuts boost the resources available for current private consumption, lowering the global interest rate. This pecuniary externality benefits other countries because it

Willem H Buiter; Anne Sibert

2004-01-01

34

Health insurance and tax policy  

Microsoft Academic Search

The U.S. tax policy on health insurance favors only those offered a group insurance through their employers. This policy is highly regressive since the subsidy takes the form of deductions from the progressive tax system. The paper investigates alternatives to the current policy. We find that the complete removal of the subsidy results in a significant reduction in the insurance

Karsten Jeske; Sagiri Kitao

2005-01-01

35

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

36

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

37

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

38

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

39

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

40

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

E-print Network

with of an octameric peptide, Tax8 (LFGYPVYV), from human T cell lymphotrophic virus-1 (HTLV-1) has been determined for lysis by some Tax-specific CTL from HTLV-1 infected individuals. The absence of a P1 peptide residue

Harrison, Stephen C.

41

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

42

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

43

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

44

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

45

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

46

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

SciTech Connect

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

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

2011-10-15

47

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

48

Portfolio choices with taxes  

E-print Network

I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred ...

Huang, Jennifer, 1973-

2003-01-01

49

REV-419 AS (06-07) EMPLOYEE INSTRUCTIONS: Who is Eligible For Nonwithholding -You may be entitled to nonwithholding of PA State Income Tax if you incurred  

E-print Network

BELOW AND SIGNS) Employer Name Federal Employer Identification Number Business Address Telephone Number to nonwithholding of PA State Income Tax if you incurred no liability for income tax the preceding tax year and you anticipate that you will incur no liability for income tax the current tax year, according to the Special Tax

Bordenstein, Seth

50

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

51

Tax reform may slow cogeneration development  

SciTech Connect

A House tax reform proposal eliminates the 10% investment tax credit for the construction of cogeneration facilities and accelerated depreciation schedules will slow the development of cogeneration. Under current law, cogenerators pay about 53 cents on every dollar invested, but the proposal would change this to 81 to 83 cents on the dollar invested. It also extends the current 5-year depreciation to 20-25 years. The cogeneration industry will lobby to restore some of the incentives as the bill moves through Congress, but substantive changes are more likely to occur in the Senate. Final tax reform legislation is not expected before mid-1986. Two other elements of the bill, a cut in corporate tax rates and changes in taxes on industrial development bonds for private purposes, could also damage cogeneration projects. The proposal calls for a transition period. A table compares the proposal with current law and the Reagan plan.

Barber, J.

1985-12-02

52

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

53

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

54

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

55

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

56

Welcome to GLACIER Tax Prep We hope you find GLACIER Tax Prep simple to use and easy to understand!  

E-print Network

simple steps away from completing your U.S. federal tax forms in an easy and efficient way! Your Identification Number (if you have been assigned one); · U.S. Entry and Exit Dates for current and all pastWelcome to GLACIER Tax Prep We hope you find GLACIER Tax Prep simple to use and easy to understand

Mullins, Dyche

57

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.

58

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.

59

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.

60

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

Microsoft Academic Search

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

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

2002-01-01

61

A Theory of the Politically Optimal Commodity Tax  

Microsoft Academic Search

A theory of the politically optimal tax is developed where tax rates are endogenous and determined by forces in the political market. The theory is used to explain the levels of alcoholic beverage taxes between states in the United States. It is shown that these rates are influenced by the ownership structure existing in the liquor industry, the consumption externalities

Carlos Seiglie

1990-01-01

62

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

63

Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time  

Microsoft Academic Search

One recurring issue in the debate over the estate tax is its impact on the non-profit sector. With the top marginal rate of federal estate tax currently at 49 percent, abolishing the tax would approximately double the price of a charitable bequest relative to an ordinary bequest for the wealthiest estates. It would also, however, raise the after-tax wealth of

Jon M. Bakija; William G. Gale; Joel B. Slemrod

2003-01-01

64

Local tax reform: Focusing on division of tax categories  

Microsoft Academic Search

Since reformation of tax distribution system was im- plemented in 1994, theoretical immature and lack of practical experience results in some problems, such as undue proportion of sharing taxes, uncertainty about main local taxes, and small-scale revenue of local government concerning tax division. This article follows the principles of tax division between central and local taxes, and further divides and

Wen Qi

2011-01-01

65

Tax Ratios in Macroeconomics: Do Taxes Really Matter?  

Microsoft Academic Search

In various empirical studies so-called tax ratios (tax revenues expressed as a ratio of some aggregate tax base) are employed as approximations for tax burdens. The most difficult problem in calculating tax ratios is the way in which personal income tax revenues are attributed to labour and capital. We argue that the methodology of Mendoza et al. (1994) is seriously

Jan-Egbert Sturm; Jakob de Haan

2002-01-01

66

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

67

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

68

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

69

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

70

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

71

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

72

War and Taxes  

E-print Network

Stat. 38 (2001); Jobs and Growth Tax Relief ReconciliationOffice). 3 3EE Economic Growth and Tax Reconciliation Relieftax cuts is perhaps best understood as the triumph within the GOP of conservative “growth

Bank, Steven A.; Stark, Kirk J.

2008-01-01

73

Equilibrium Structure and Dynamics of the California Current System  

Microsoft Academic Search

This paper addresses the structure and dynamical mechanisms of regional and mesoscale physical variability in the subtropical northeast Pacific Ocean using the Regional Oceanic Modeling System (ROMS). The model is configured with a U.S. West Coast domain that spans the California Current System (CCS) with a mesoscale horizontal resolution up to as fine as 3.5 km. Its mean-seasonal forcing is

Patrick Marchesiello; James C. McWilliams; Alexander Shchepetkin

2003-01-01

74

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

75

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

76

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

77

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

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

Boskin, Michael J.

1985-01-01

78

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.

79

Taxing Food for Home Consumption Taxing the Poor: Road Map  

E-print Network

#12;#12;Taxing Food for Home Consumption #12;Taxing the Poor: Road Map · Regional differences in income poverty & poverty related outcomes · Historical patterns of property tax · Emergence of supermajority rules · Growth of sales tax in the south · Patterns of revenue and spending · Total tax

von der Heydt, Rüdiger

80

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

Federal Register 2010, 2011, 2012, 2013

...Disregarded Entities; Excise Taxes and Employment Taxes AGENCY...apply for purposes of these taxes and taxpayers should not assume...business. Drafting Information The principal author of these regulations...in 26 CFR Part 301 Employment taxes, Estate taxes, Excise...

2011-10-26

81

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

Federal Register 2010, 2011, 2012, 2013

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

2011-02-03

82

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

Federal Register 2010, 2011, 2012, 2013

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

2012-05-25

83

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

84

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

85

Fronts and Thermohaline Structure of the Brazil Current Confluence System  

NASA Astrophysics Data System (ADS)

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

Severov, Dimitri

86

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

87

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

88

Tobacco Tax Equity Act (S 194; 113th Congress)  

Cancer.gov

The bill would establish that the tax rate on all products that have been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Tobacco Control Act, shall be the same per unit level as cigarettes. Under current law, small cigars and Roll Your Own (RYO) tobacco products are taxed at the same level as cigarettes, while cigars, smokeless tobacco, and pipe tobacco are taxed at a dramatically lower rate.

89

The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain  

Microsoft Academic Search

The aim of this chapter is to analyze the role played by the Personal Wealth Tax in the process of Spanish tax reform started in 1977. Besides the Personal Net Wealth Tax we also study the reform process of the Inheritance and Gift Taxes. These taxes have generally been justified on equity grounds, more specifically, their role of improving income

Laura de Pablos Escobar

2006-01-01

90

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

91

The outlook for automotive fuel supplies, alternative vehicle engines, and potential implications for transportation tax structures (1985-2000). Staff report No. 2 (final)  

Microsoft Academic Search

Potential developments in automotive fuel supplies, alternatives to the Otto Cycle engine, and implications of projected developments in these areas for state road user tax arrangements are examined. Alternative heat engines, electric vehicles, and fuel cells are considered in regard to the state of their technological development and ability to utilize nonstandard fuels. Alternative taxing arrangements briefly evaluated are: BTU

W. Barron; E. Crawford; M. Weinberg

1978-01-01

92

Frontal structures in the West Spitsbergen Current margins  

NASA Astrophysics Data System (ADS)

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

Walczowski, W.

2013-07-01

93

Frontal structures in the West Spitsbergen Current margins  

NASA Astrophysics Data System (ADS)

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

Walczowski, W.

2013-11-01

94

The ethics of sin taxes.  

PubMed

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

Green, Rebecca

2011-01-01

95

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

96

Volunteer Day Tax Forms  

E-print Network

! IRS Tax Forms All international students are required to file a tax form in the United States. You without homes at the St. Francis Homeless Shelter from 10am-1pm. Meet at Norman Garage at 9:45am. Wear

Pilyugin, Sergei S.

97

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

98

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

ERIC Educational Resources Information Center

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

Southern Education Foundation, 2011

2011-01-01

99

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 the author's permission Contact: Fran Bennett Senior Research Fellow Department of Social Policy and Social;2 Gender, Tax Policies and Tax Reform in Comparative Perspective Paper presented at The Levy Economics

de Gispert, Adrià

100

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.

101

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.

102

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.

103

Transportation fuel taxes around the world: More, more taxes  

SciTech Connect

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

Not Available

1993-10-30

104

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.

105

University of Utah Tax Services Supplemental Utah Tax Withholding Form  

E-print Network

University of Utah Tax Services Supplemental Utah Tax Withholding Form __________________________________ _____________________ _____________________ Last Name, First Name Social Security Number University of Utah ID IN ADDITION TO MY STANDARD WITHHOLDING TAX, I authorize the University of Utah to make the following Utah withholding tax deduction each

Tipple, Brett

106

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

107

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

108

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

109

When Is Tax Enforcement Publicized?  

Microsoft Academic Search

Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number of tax enforcement actions in close proximity to a critical date in the tax compliance landscape: April 15, “Tax Day.”

Joshua D. Blank; Daniel Z. Levin

2010-01-01

110

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.

111

Current Computational Challenges for CMC Processes, Properties, and Structures  

NASA Technical Reports Server (NTRS)

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

DiCarlo, James

2008-01-01

112

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

113

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

114

Improved current switching symmetry of magnetic tunneling junction and giant magnetoresistance devices with nano-current-channel structure  

NASA Astrophysics Data System (ADS)

The asymmetry of the switching current in magnetic tunneling junction (MTJ) and giant magnetoresistance (GMR) spin torque transfer devices was reported in both theory and experiment. This is one of the key challenges for future magnetic random access memory applications. In this work, the switching symmetry was greatly improved by inserting a nano-current-channel (NCC) structure in both MTJ and GMR devices. With the NCC structure, the current induced magnetization switching is nonuniform with initiation cites induced by locally high current density. The critical switching current density in both switching directions was successfully reduced while the degree of switching asymmetry {[(JcP-AP-JcAP-P)/JcAP-P]×100%} was improved as well.

Yao, Xiaofeng; Meng, Hao; Zhang, Yisong; Wang, Jian-Ping

2008-04-01

115

Laboratory measurements of the vertical structure of rip currents  

E-print Network

Center for Applied Coastal Research, University of Delaware, Newark, Delaware, USA Received 11 April 2001 Oceanography: Physical: Nearshore processes; 4512 Oceanography: Physical: Currents; 4560 Oceanography: Physical

Kirby, James T.

116

The Choice between Income and Consumption Taxes: A Primer Alan J. Auerbach*  

E-print Network

The Choice between Income and Consumption Taxes: A Primer Alan J. Auerbach* University implement a progressive consumption tax. The Structure and Reform of Direct Taxation (Institute for Fiscal by a group of economists and other academics. Blueprints for Basic Tax Reform (U.S. Treasury, 1977, reprinted

Sadoulet, Elisabeth

117

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

118

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

119

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

120

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

121

Calculation of eddy currents in moving structures by a sliding mesh-nite element method  

E-print Network

Calculation of eddy currents in moving structures by a sliding mesh- nite element method A. Bu of eddy currents in non-stationary structures. Both 2D and 3D models are considered. The approximation. An implicit Euler scheme is used to discretize in time. Key words { eddy currents, nite element approxima

Buffa, Annalisa

122

A Flat Rate Financial Transaction Tax to replace all taxes? Author : Simon Thorpe  

E-print Network

A Flat Rate Financial Transaction Tax to replace all taxes? Author of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax

Paris-Sud XI, Université de

123

Agriculture Taxes in Texas  

E-print Network

in Texas Lonnie L. Jones and Judith I. Stallmann* *Professor and Extension Community Economics Specialist, and Associate Professor and Extension Community Economist Specialist, The Texas A&M University System. 3 Productivity valuation of open space land... 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...

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

124

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

125

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

Microsoft Academic Search

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

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

1996-01-01

126

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

127

The Topological Inner Structure of Chern Simons Tensor Current and the World-Sheet of Strings  

Microsoft Academic Search

Using the decomposition theory of U(1) gauge potential and phi-mapping topological current theory, we investigate the topological inner structure of Chern-Simons tensor current. It is proven that the U(1) Chern-Simons tensor current in four-dimensional manifold is just the topological current of creating the string world-sheets.

Yi-Shi Duan; Jie Yang

2005-01-01

128

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

129

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

Microsoft Academic Search

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

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

1998-01-01

130

Alcohol Taxes and Labor Market Outcomes  

Microsoft Academic Search

In this paper, we present estimates of the effect of alcohol taxes on employment, hours of work per week, and wages. These are reduced form estimates derived from a structural model linking alcohol use to labor market outcomes. The reduced form estimates are meaningful in two ways: first, they provide estimates of the effect of an important public policy tool,

Dhaval Dave; Robert Kaestner

2001-01-01

131

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

132

Tax-Exempt Leasing for Colleges and Universities.  

ERIC Educational Resources Information Center

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

Eden, C. Gregory H.

1987-01-01

133

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

134

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

135

Modeling Taxes Algebra 5/Trig  

E-print Network

Modeling Taxes Algebra 5/Trig Spring 2010 Instructions: There are none! This contains background if you want, subject to your teacher's approval. 1 Background The federal income tax system is known, the higher the tax rate you face. In the United States, this is achieved through the application of marginal

Lega, Joceline

136

Income Taxes For Graduate Students &  

E-print Network

Income Taxes For Graduate Students & Employees (who are NOT considered Non-Resident Aliens) Financial Management Service Tax Department Fall 2012 #12;What am I going to talk about? 1. What is taxable income? 2. When it comes to taxes, what are you responsible for? What is the university responsible for

Indiana University

137

Human Resources Personal Tax Increases  

E-print Network

Human Resources Personal Tax Increases Retroactive to January 1, 2014 for Employees Earning over be done by logging in to My Human Resources. · Choose "Payroll and Compensation", then "Personal Tax are finished. If you have any questions about the tax deduction changes, please contact Human Resources at 519

Lennard, William N.

138

Do Taxes Produce Better Wine?  

Microsoft Academic Search

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

Martin Ljunge

2011-01-01

139

Do Taxes Produce Better Wine?  

Microsoft Academic Search

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

Martin Ljunge

2011-01-01

140

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.

141

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

142

Rates and Taxes  

NSDL National Science Digital Library

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

Esty, Warren W.

2009-02-19

143

An H-Formulation for the Three-Dimensional Eddy Current Problem in Laminated Structures  

E-print Network

An H- Formulation for the Three-Dimensional Eddy Current Problem in Laminated Structures Peijun Li-dimensional eddy currents in grain-oriented (GO) silicon steel laminations since the coating film is only several to the smallest scale can be up to 106. In this paper, we study an H- formulation for the nonlinear eddy current

Zheng, Weiying

144

Spin-current-induced dynamics in ferromagnetic nanopillars of lateral spin-valve structures  

E-print Network

Spin-current-induced dynamics in ferromagnetic nanopillars of lateral spin-valve structures J 4 February 2009 Under electrical injection, spin accumulation occurs in lateral spin valves, and the possibility of pure spin-current-induced magnetization reversal. Here, we generate a pure spin current

Otani, Yoshichika

145

Molecular structure-adsorption study on current textile dyes.  

PubMed

This study was performed to investigate the adsorption of a diverse set of textile dyes onto granulated activated carbon (GAC). The adsorption experiments were carried out in a batch system. The Langmuir and Freundlich isotherm models were applied to experimental data and the isotherm constants were calculated for 33 anthraquinone and azo dyes. The adsorption equilibrium data fitted more adequately to the Langmuir isotherm model than the Freundlich isotherm model. Added to a qualitative analysis of experimental results, multiple linear regression (MLR), support vector regression (SVR) and back propagation neural network (BPNN) methods were used to develop quantitative structure-property relationship (QSPR) models with the novel adsorption data. The data were divided randomly into training and test sets. The predictive ability of all models was evaluated using the test set. Descriptors were selected with a genetic algorithm (GA) using QSARINS software. Results related to QSPR models on the adsorption capacity of GAC showed that molecular structure of dyes was represented by ionization potential based on two-dimensional topological distances, chromophoric features and a property filter index. Comparison of the performance of the models demonstrated the superiority of the BPNN over GA-MLR and SVR models. PMID:25529487

Örücü, E; Tugcu, G; Saçan, M T

2014-12-01

146

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

147

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!

Boersma, Stuart

148

Contactless measurement of alternating current conductance in quantum Hall structures  

NASA Astrophysics Data System (ADS)

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.; Galperin, Y. M.; Ilyinskaya, N. D.; Usikova, A. A.; Kummer, M.; von Känel, H.

2014-10-01

149

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

150

Tax Limitations in Massachusetts.  

ERIC Educational Resources Information Center

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

Ladd, Helen F.; Wilson, Julie Boatright

151

Taxes, redistribution, and growth  

Microsoft Academic Search

This paper develops a simple model to study the effects of growth on economic policy, and, in particular, on redistributive taxation. I do not explain economic growth; I assume it is exogenous, and ask how changes in the growth rate (and in several other variables) affect the outcome of a political process that determines taxes and transfers. It is shown

Randall Wright

1996-01-01

152

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

NASA Astrophysics Data System (ADS)

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

Petrie, G. J. D.

2007-05-01

153

Structure-dependent threshold current density in InGaAsP quantum well lasers  

SciTech Connect

Threshold current density is studied theoretically for InGaAsP multiple quantum well lasers by including the Auger recombination process. All the possible transitions between quantized subbands of two-dimensional carriers are taken into account in evaluating radiative and Auger processes. The Auger recombination current depends strongly on the quantum well structure, resulting in the necessity for an elaborate structure design. A design procedure is elucidated for the structure which gives the lowest threshold current density for InGaAsP multiple quantum well lasers.

Sugimura, A.

1983-01-01

154

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

Code of Federal Regulations, 2012 CFR

...Revenue 9 2012-04-01 2012-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2012-04-01

155

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

...Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2014-04-01

156

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...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...

2011-08-30

157

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

Code of Federal Regulations, 2013 CFR

...Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2013-04-01

158

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

Code of Federal Regulations, 2011 CFR

...Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2011-04-01

159

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

160

26 CFR 521.115 - Credit against United States tax liability for Danish tax.  

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2014-04-01

161

26 CFR 521.115 - Credit against United States tax liability for Danish tax.  

Code of Federal Regulations, 2012 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2012-04-01

162

26 CFR 521.115 - Credit against United States tax liability for Danish tax.  

Code of Federal Regulations, 2013 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2013-04-01

163

26 CFR 521.115 - Credit against United States tax liability for Danish tax.  

Code of Federal Regulations, 2011 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2011-04-01

164

26 CFR 521.115 - Credit against United States tax liability for Danish tax.  

Code of Federal Regulations, 2010 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2010-04-01

165

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.

166

Tax Evasion and Growth: a Banking Approach  

Microsoft Academic Search

The paper formalizes the relation between flat taxes and growth when there is a competitive equilibrium tax evasion. A decentralized tax evasion service is supplied by the banking sector. The bank production function follows the financial intermediation microfoundation approach, with deposits as an input. Across a class of endogenous growth models, tax evasion decreases the effective tax rate, and thereby

Max Gillman; Michal Kejak

2008-01-01

167

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

168

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

169

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Failure to file tax return or to pay tax. 301.6651-1...Amounts § 301.6651-1 Failure to file tax return or to pay tax. (a) Addition to the tax —(1) Failure to file tax return. In case of failure to...

2010-04-01

170

The State Tax Commission and Tax Reform In Kansas  

E-print Network

named in the deed, and the book and page in which the deed was recorded. That portion of the schedule filled out by the county clerks showed the assessed valuation, the per cent of levy, the amount of taxes levied, the township or city in which.... CHAPTER IV. REC0KMEI1DATI0US HADE BY THE COuMISSIOU FOR THE REFORM OF THE TAX SYSTEM. The Graded Property Tax,p.94—The taxation of mortgages, p.98—Recommendation in regard to county and deputy assessors, p. 99—The inheritance Tax,p.104. CHAPTER I. A...

Burke, Martin

1913-06-01

171

Eddy current losses in magnetic sheet with simple bar-like 180° domain structures  

Microsoft Academic Search

The eddy current losses in thin magnetic sheets have finite width (W), thickness (d) and simple bar-like domain structures are calculated numerically assuming sinusoidal time variation of flux and uniform domain wall speeds. The Pry and Bean values for the ratio of calculated eddy current loss (Pe) to its classical value (Pc) are attained for fixed domain width (2L) in

S. H. Charap

1979-01-01

172

Spin current absorptions and spin Hall effects in ferromagnetic/ nonmagnetic hybrid structures ,,invited...  

E-print Network

Spin current absorptions and spin Hall effects in ferromagnetic/ nonmagnetic hybrid structures online 5 February 2008 Spin currents absorption effect into a Pt wire is demonstrated by mean of the nonlocal spin valve measurement. Using this absorption effect, an inverse spin Hall effect is successively

Otani, Yoshichika

173

Structure, force balance, and evolution of incompressible crosstail current sheet thinning  

E-print Network

Structure, force balance, and evolution of incompressible crosstail current sheet thinning M. H 2011. [1] THEMIS fivepoint observations on April 8, 2009 were used to study thinning of the current the necessity of a (J Ã? B)z force to maintain the preonset equilibrium state. During thinning the total pressure

California at Berkeley, University of

174

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

Microsoft Academic Search

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

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

2001-01-01

175

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

Microsoft Academic Search

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

Susan Wijffels; Eric Firing; John Toole

1995-01-01

176

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

177

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

NASA Astrophysics Data System (ADS)

The 3-D potential and current structures of a quiescent (?n/n <5%), magnetized plasma terminating on a neutral gas have been measured and compared to theory. A thermally emissive LaB6 cathode biased <400 V ionizes a background helium gas. The 30 m plasma is not terminated by an electrode so there are no net currents in it. There are, however, complicated auroral-like closed-current structures. Hot electrons carry a field aligned currents and ions carry a cross field current to closure currents in the low density plasma halo around the plasma. Probes are used to measure the plasma's electric fields, currents, and basic plasma properties. A strong field-aligned neutral collision dominated double layer (??/kTe ˜ 1) terminates the auroral structure where the plasma pressure matches the neutral pressure. In this region, electric fields and neutral-collision dominated conductivities create comparable cross field and field aligned currents, closing the current loop. The experiment was carried out at the ETPD at UCLA, a large toroidal device (major radius = 5 m, 2 m wide, 3 m tall) with a pulsed (1 Hz) DC plasma discharge (td˜20 ms, Bt˜250 G, and Bv<6G, Rplasma=10cm, ne<10^13cm^3, Te<10eV, and Ti˜Te).

Cooper, Christopher; Gekelman, Walter

2011-11-01

178

Federal Estate Estate Tax Returns Tax Filed Returns for Nonresident Filed Aliens, for Nonresident 1995-1996 Aliens,  

E-print Network

The estate tax, one piece of the three-part Federal transfer tax system that also includes gift and generation-skipping transfer taxes, is applied to the estates of U.S. citizens and resident aliens, as well as to the estates of nonresident aliens who, at their deaths, own property in the United States. The Federal estate tax, whether applied to the estates of U.S. citizens and resident aliens or to the estates of nonresident aliens, is neither a tax on property nor an inheritance tax on the receipt of property. Rather, it is a tax on the right to transfer property at death. For the estates of U.S. citizens and resident aliens, the estate tax is incurred if a decedent’s gross assets, at death, exceed the $600,000 filing threshold established by the Economic Recovery Tax Act (ERTA) of 1981 and effectively introduced in 1987. For nonresident aliens, however, the Federal estate tax is applied to that part of a decedent’s gross estate that, at the decedent’s death, is located in the United States and exceeds the $60,000 filing threshold introduced in 1988 [1]. For the nonresident alien’s real or tangible personal property, inclusion in U.S. gross estate is determined by its physical location, while for stocks or debt obligations, inclusion is determined by characteristics of the issuer or obligor, respectively. Stock shares are included in the decedent’s U.S. gross estate only if the issuer is a domestic corporation, and, in general, debt obligations are included only if the obligor is a U.S. citizen, resident, or a domestic corporation, partnership, or governmental unit. Other intangible assets are included in U.S. gross estate if the issuer or obligor is a U.S. resident, domestic corporation, or governmental unit [2]. While filing thresholds differ between the population of U.S. citizens and resident aliens and the population of nonresident aliens, the estates of both populations are subject to the same graduated and progressive tax rate structure. An initial rate of 18 percent is applied to the first $10,000 of adjusted taxable estate, while the maximum tax rate, 55 percent, is applied to that portion of adjusted taxable estate that exceeds $3 million. Federal estate tax data for nonresident aliens collected by the

unknown authors

179

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

180

26 CFR 601.401 - Employment taxes.  

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2014-04-01

181

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2013-04-01

182

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2012-04-01

183

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.

184

The HTLV-1 Tax interactome  

PubMed Central

The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

2008-01-01

185

Swimming against the current: genetic structure, host mobility and the drift paradox in trematode parasites  

E-print Network

Swimming against the current: genetic structure, host mobility and the drift paradox in trematode dispersal abilities of their most mobile hosts (i.e. their definitive hosts). Genetic diversity decreased abilities of their most mobile host. In conclusion, genetic structure, genetic diversity loss and drift

Poulin, Robert

186

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

187

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

188

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

NASA Astrophysics Data System (ADS)

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

Brandly, Mark L.

189

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

190

Taxes, Growth and Unemployment in the OECD Countries - Does Collective Bargaininig Matter?  

Microsoft Academic Search

This paper analyses how collective bargaining affects the level and structure of labour and capital taxes in OECD countries by using cross-country-time-series data. Corporatist countries are found to have higher effective labor taxes on average during the 1970-1996 period. Effective capital taxes, in turn, are higher in the countries where union membership is higher. Estimation results suggest that reduction in

Jaakko Kiander; Juha Kilponen; Jouko Vilmunen

2000-01-01

191

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).  

...false Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). 31...6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). (a...payments made after December 31, 1992. Railroad retirement taxes described in...

2014-04-01

192

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2011 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2011-04-01

193

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2012 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2012-04-01

194

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2014-04-01

195

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2013 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2013-04-01

196

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2010 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2010-04-01

197

Effects of cigarette tax on cigarette consumption and the Chinese economy  

PubMed Central

Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider. PMID:12035000

Hu, T; Mao, Z

2002-01-01

198

SOCIALLY IMPROVING TAX REFORMS &ast  

Microsoft Academic Search

This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using

Jean-Yves Duclos; Paul Makdissi; Quentin Wodon

2008-01-01

199

On the large-scale structure of the tail current as measured by THEMIS  

NASA Astrophysics Data System (ADS)

The magnetic field structure and the spatial characteristics of the large-scale currents in the magnetospheric tail were studied during quiet and moderately disturbed geomagnetic conditions in 2009. The magnetic field of the currents other than the tail current was calculated in terms of a paraboloid model of the Earth’s magnetosphere, A2000, and was subtracted from measurements. It was found on the base of obtained tail current magnetic field radial distribution that the inner edge of the tail current sheet is located in the night side magnetosphere, at distances of about 10 RE and of about 7 RE during quiet and disturbed periods respectively. During the disturbance of February 14, 2009 (Dstmin ? -35 nT), the Bx and the Bz component of the tail current magnetic field near its inner edge were about 60 nT, and -60 nT that means that strong cross-tail current have been developed. The tail current parameters at different time moments during February 14, 2009 have been estimated. Solar wind conditions during this event were consistent with those during moderate magnetic storms with minimum Dst of about -100 nT. However, the magnetospheric current systems (magnetopause and cross-tail currents) were located at larger geocentric distances than typical during the 2009 extremely quiet epoch and did not provide the expected Dst magnitude. Very small disturbance on the Earth’s surface was detected consistent with an “inflated” magnetosphere.

Kalegaev, V. V.; Alexeev, I. I.; Nazarkov, I. S.; Angelopoulos, V.; Runov, A.

2014-11-01

200

Self-consistent current sheet structures in the quiet-time magnetotail  

NASA Technical Reports Server (NTRS)

The structure of the quiet-time magnetotail is studied using a test particle simulation. Vlasov equilibria are obtained in the regime where v(D) = E(y) c/B(z) is much less than the ion thermal velocity and are self-consistent in that the current and magnetic field satisfy Ampere's law. Force balance between the plasma and magnetic field is satisfied everywhere. The global structure of the current sheet is found to be critically dependent on the source distribution function. The pressure tensor is nondiagonal in the current sheet with anisotropic temperature. A kinetic mechanism is proposed whereby changes in the source distribution results in a thinning of the current sheet.

Holland, Daniel L.; Chen, James

1993-01-01

201

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

202

An Intrinsic Fiber-Optic Sensor for Structure Lightning Current Measurement  

NASA Technical Reports Server (NTRS)

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

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

2014-01-01

203

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

NASA Astrophysics Data System (ADS)

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

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

2013-01-01

204

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

Microsoft Academic Search

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

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

2009-01-01

205

Self-consistent current sheet structures in the quiet-time magnetotail  

SciTech Connect

Here the authors present a model for describing the behavior of the magnetotail during quiet times. The model is based on studying the behavior of test particles, and their dynamics. The model is applied in regions where the drift velocity is much less than the thermal velocity, which is typical of the quiet-time magnetotail. Using this model they are able to derive the structure of the current sheet in a self consistent manner. The structure of the current sheet is found to be dependent upon the source distribution assumed for the ions.

Holland, D.L.; Chen, J.

1993-09-03

206

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

207

34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...  

Code of Federal Regulations, 2013 CFR

...for Heavily Impacted Local Educational Agencies Under Section 8003...for current expenditures for educational purposes is derived from...property taxes, the State educational agency (SEA) may request...1) Dividing the assessed value of each classification...

2013-07-01

208

34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...  

Code of Federal Regulations, 2011 CFR

...for Heavily Impacted Local Educational Agencies Under Section 8003...for current expenditures for educational purposes is derived from...property taxes, the State educational agency (SEA) may request...1) Dividing the assessed value of each classification...

2011-07-01

209

34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...  

...for Heavily Impacted Local Educational Agencies Under Section 8003...for current expenditures for educational purposes is derived from...property taxes, the State educational agency (SEA) may request...1) Dividing the assessed value of each classification...

2014-07-01

210

34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...  

Code of Federal Regulations, 2012 CFR

...for Heavily Impacted Local Educational Agencies Under Section 8003...for current expenditures for educational purposes is derived from...property taxes, the State educational agency (SEA) may request...1) Dividing the assessed value of each classification...

2012-07-01

211

Self-consistent current sheet structures in the quiet-time magnetotail  

Microsoft Academic Search

The structure of the quiet-time magnetotail is studied using a test particle simulation. Vlasov equilibria are obtained in the regime where v(D) = E(y) c\\/B(z) is much less than the ion thermal velocity and are self-consistent in that the current and magnetic field satisfy Ampere's law. Force balance between the plasma and magnetic field is satisfied everywhere. The global structure

Daniel L. Holland; James Chen

1993-01-01

212

Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight  

E-print Network

Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight Massachusetts Institute As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging

Uzuner, Ã?zlem

213

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

214

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

215

Tax Morale, Entrepreneurship, and the Irregular Economy  

Microsoft Academic Search

This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship. Tax morale is modelled as a social norm for tax compliance which renders evasion costly. The moral cost of tax evasion (the strength of the social norm) is negatively related to the fraction of entrepreneurs

Gaetano Lisi; Maurizio Pugno

2011-01-01

216

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

217

Tax and Economic Growth in Austria  

Microsoft Academic Search

Taxation influences the behavior of economic agents and, as a consequence, a country’s economic activity and growth. The nature and size of this impact depends on the object or activity taxed as well as on the tax rate and the design of the tax. In a recent survey of 21 countries, the OECD sets up a ranking of tax categories

Konrad Pesendorfer

2008-01-01

218

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

NASA Astrophysics Data System (ADS)

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

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

2011-12-01

219

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

220

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

221

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

222

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

223

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

Microsoft Academic Search

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

Gilberto da Cunha Trivelato

224

Numerical and experimental study of eddy current probes in NDT of structures with deep flaws  

Microsoft Academic Search

The authors present a numerical and experimental study of an eddy current nondestructive testing system for inspection of cracks under installed fasteners in aircraft structures. Probe response is calculated with an interactive package solving Maxwell's relations for various geometrical coil and material parameters in order to take into account the tolerance on the probe sizes. The study also gives accurate

Frédéric Thollon; Bruno Lebrun; Noël Burais; Yves Jayet

1995-01-01

225

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

Microsoft Academic Search

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

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

1988-01-01

226

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

227

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

ERIC Educational Resources Information Center

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

Fethke, Gary C.; And Others

228

A Research on Economic Factors Affecting China's Tax Growth Based on Panel Error Correction Model  

Microsoft Academic Search

This paper discusses how various kinds of major economic factors affect China's tax growth. We apply the panel unit root testing, panel cointegration testing and panel-based error correction models to analyze the long-term stable relationship among tax growth, GDP growth, optimization of industrial structure and import for 30 provinces during 1994- 2008 periods. The empirical results show that in the

Sun Jian; Tong Jinzhi

2011-01-01

229

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

230

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.

231

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

NASA Astrophysics Data System (ADS)

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

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

2007-03-01

232

MEANDER-LINE CURRENT STRUCTURE DEVELOPMENT FOR SPALLATION NEUTRON SOURCE FAST CHOPPER  

SciTech Connect

A new current structure for the fast traveling-wave 2.5-MeV beam chopper in the front end of the Spallation Neutron Source (SNS) has been suggested in [1]. The structure is based on the meander-folded notched stripline with dielectric supports and separators. Its design has been optimized using electromagnetic 3-D modeling with the MAFIA code package to provide rise and fall times in the range of 1 to 2 ns. A full-length (50 cm) prototype has been manufactured, and its preliminary measurements showed a good agreement with the calculations. Detailed measurements results and their comparison with simulations are presented. The latest front-end design requires a shorter, 35-cm chopper with a higher pulse voltage. Its meander-line current structure, based on the same principles, has also been optimized with MAFIA.

S. KURRENOY; J. POWER

2000-10-01

233

18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.  

Code of Federal Regulations, 2010 CFR

...Taxes other than income taxes, operating income. 367.4081 Section...NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...Accounts Service Company Operating Income § 367.4081 Account...other than income taxes, operating income. This account...

2010-04-01

234

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

235

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

236

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

237

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

...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

238

78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...determination of the amount of taxes paid for purposes of the foreign tax credit was published in the...business. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2013-09-04

239

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

240

Financial Repression, Tax Evasion and Long-Run Monetary and Fiscal Policy Trade-Off in an Endogenous Growth Model with Transaction Costs  

E-print Network

-rate, as result of maximizing-growth strategies in different structural environments (notably concerning tax models show the existence of a threshold in the tax-rate to long-run economic growth relation, in link rate that maximizes economic growth in the long-run. This tax ceiling sums up the trade-off between

Boyer, Edmond

241

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

242

Comparison of methods of estimating mean synoptic current structure in “stream coordinates” reference frames with an example from the Antarctic Circumpolar Current  

Microsoft Academic Search

Stream coordinates techniques, that is, methods of deriving the mean “synoptic” structures of narrow meandering ocean currents from Eulerian measurements, have been in use for nearly two decades and have resulted in improvements in our understanding of the dynamics and transports of such currents. A 2-year experiment in the Sub-Antarctic Front (SAF) southwest of Tasmania, involving overlapping arrays of inverted

Christopher S. Meinen; Douglas S. Luther

2003-01-01

243

TARIFFS, TAXES, GOVERNMENT AND GROWTH  

Microsoft Academic Search

Cross-section and time-series data show that as nations develop, they substitute income taxes for tariffs and increase the relative size of their public sectors. This chapter confronts these observations within the context of a two-country open-economy endogenous growth model with productive public expenditure that is subject to congestion. Public spending is financed by a tariff and an income tax that

Michael B. Loewy

244

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

NASA Astrophysics Data System (ADS)

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

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

2009-08-01

245

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

PubMed

With predicted decreases in genetic diversity and greater genetic differentiation at range peripheries relative to their cores, it can be difficult to distinguish between the roles of current disturbance versus historic processes in shaping contemporary genetic patterns. To address this problem, we test for differences in historic demography and landscape genetic structure of coastal giant salamanders (Dicamptodon tenebrosus) in two core regions (Washington State, United States) versus the species' northern peripheral region (British Columbia, Canada) where the species is listed as threatened. Coalescent-based demographic simulations were consistent with a pattern of post-glacial range expansion, with both ancestral and current estimates of effective population size being much larger within the core region relative to the periphery. However, contrary to predictions of recent human-induced population decline in the less genetically diverse peripheral region, there was no genetic signature of population size change. Effects of current demographic processes on genetic structure were evident using a resistance-based landscape genetics approach. Among core populations, genetic structure was best explained by length of the growing season and isolation by resistance (i.e. a 'flat' landscape), but at the periphery, topography (slope and elevation) had the greatest influence on genetic structure. Although reduced genetic variation at the range periphery of D. tenebrosus appears to be largely the result of biogeographical history rather than recent impacts, our analyses suggest that inherent landscape features act to alter dispersal pathways uniquely in different parts of the species' geographic range, with implications for habitat management. PMID:22590604

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

2012-01-01

246

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

247

Upper layer structure and variability of the Antarctic Circumpolar Current in the Drake Passage  

NASA Astrophysics Data System (ADS)

The spatiotemporal variability of the Antarctic Circumpolar Current (ACC) structure in the upper 100-800 m layer is analyzed at two sections in the Drake Passage. The existence of the Subantarctic and Polar Current superjets, formed due to the confluence of a few jets together, is confirmed. Peak eddy activity at the periphery of all the ACC jets is revealed, which demonstates intensive meridional eddy exchange of properties across the Passage. The ACC jets are strongly coherent in the vertical direction. The ACC upper layer transport intensifies over bottom relief rises because of jet acceleration during their crossing.

Gladyshev, S. V.

2014-07-01

248

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

249

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

250

Formation of current sheets and sigmoidal structure by the kink instability of a magnetic loop  

E-print Network

We study dynamical consequences of the kink instability of a twisted coronal flux rope, using the force-free coronal loop model by Titov & D\\'emoulin (1999) as the initial condition in ideal-MHD simulations. When a critical value of the twist is exceeded, the long-wavelength ($m=1$) kink mode develops. Analogous to the well-known cylindrical approximation, a helical current sheet is then formed at the interface with the surrounding medium. In contrast to the cylindrical case, upward-kinking loops form a second, vertical current sheet below the loop apex at the position of the hyperbolic flux tube (generalized X line) in the model. The current density is steepened in both sheets and eventually exceeds the current density in the loop (although the kink perturbation starts to saturate in our simulations without leading to a global eruption). The projection of the field lines that pass through the vertical current sheet shows an S shape whose sense agrees with the typical sense of transient sigmoidal (forward or reverse S-shaped) structures that brighten in soft X rays prior to coronal eruptions. The upward-kinked loop has the opposite S shape, leading to the conclusion that such sigmoids do not generally show the erupting loops themselves but indicate the formation of the vertical current sheet below them that is the central element of the standard flare model.

B. Kliem; V. S. Titov; T. Toeroek

2003-11-09

251

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

NASA Astrophysics Data System (ADS)

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

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

2004-02-01

252

Vortex domain structures and dc current dependence of magneto-resistances in magnetic tunnel junctions  

NASA Astrophysics Data System (ADS)

Microfabrication and the magneto-transport characteristics of the magnetic tunnel junctions (MTJs) with a spin-valve-type structure of Ta (5nm)/Ni79Fe21 (25nm)/Ir22Mn78 (12nm)/Co75Fe25 (4nm)/Al(0.8nm) oxide/Co75Fe25 (4nm)/Ni79Fe21 (20nm)/Ta(5nm) were investigated in this paper. A series of experimental data measured with a MTJ was used to verify a magnon-assisted tunnelling model and theory. Furthermore, a micromagnetics simulation shows that the butterfly-like vortex domain structures can be formed under a current-induced Oersted field, which decreases the net magnetization values of the ferromagnetic electrodes under a large dc current (i.e., in high voltage regimes). It is one of the main reasons for the tunnel magnetoresistance ratios to decrease significantly at high voltage biasing.

Wei, Hong-Xiang; Lu, Qing-Feng; Zhao, Su-Fen; Zhang, Xie-Qun; Feng, Jia-Feng; Han, Xiu-Feng

2004-09-01

253

Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction  

Microsoft Academic Search

This study investigates how recycling revenues, which are generated by environmental taxes, affect growth through different\\u000a types of tax cuts. A growth model with creative destruction (Aghion and Howitt Econometrica 60(2):323–351,1992, Aghion and\\u000a Howitt The economics of growth, 2009) is modified to include the production of final output as a source of pollution. This\\u000a paper demonstrates that introducing an environmental

Minoru Nakada

2010-01-01

254

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

255

Structural analysis of SiC Schottky diodes failure mechanism under current overload  

NASA Astrophysics Data System (ADS)

1.2 kV-10 A tungsten Schottky diodes (W-SBD) have been aged and tested at limit under current overload (surge current pulses) to determine their structural weakest spots. All devices showed no ageing at 40 A amplitudes and a surge current capability higher than 60 A. Infrared lock-in measurements have located the weakest spots on the surface of failed chips and allowed us to non-invasively infer their origin: Schottky barrier modification by metal contact change. After, a focused ion beam coupled with scanning electron microscope has been used to analyse the physical signature at these locations. These inspections have revealed that the destruction mechanism responsible for their failure was the electromigration and thermomigration of tungsten into aluminum, locally modifying the electrical behaviour of the Schottky barrier (loss of blocking capability).

León, J.; Berthou, M.; Perpiñà, X.; Banu, V.; Montserrat, J.; Vellvehi, M.; Godignon, P.; Jordà, X.

2014-02-01

256

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

Microsoft Academic Search

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

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

2009-01-01

257

Particle precipitation characteristics in the dayside four-sheet field-aligned current structure  

Microsoft Academic Search

We study the statistical characteristics of four-sheet structures of large scale field-aligned currents (FACs) with an emphasis on particle precipitation collocated with each FAC sheet observed in dayside using magnetic field and particle precipitation data from the Defense Meteorological Satellite Program (DMSP). A total of 3247 four-sheet events were identified by applying an automatic procedure to the magnetic field data.

Genta Ueno; Tomoyuki Higuchi; Shin-ichi Ohtani; Patrick T. Newell

2007-01-01

258

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

NASA Astrophysics Data System (ADS)

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

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

2013-01-01

259

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

260

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

261

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

262

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4...

2010-04-01

263

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

...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

264

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

265

26 CFR 1.1502-3 - Consolidated tax credits.  

...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

266

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

267

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

268

26 CFR 1.1502-5 - Estimated tax.  

...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

269

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

270

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

271

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

272

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2010 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2010-07-01

273

31 CFR 203.15 - Tax deposits using FTD coupons.  

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2014-07-01

274

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2013 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2013-07-01

275

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2012 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2012-07-01

276

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2011 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2011-07-01

277

The Decline of Fuel Taxes and New Transportation Funding Options  

E-print Network

...................................................................................................................................... 4 Literature Review .......................................................................................................................................... 5 History of the Fuel Tax... ............................................................................................................................. 5 Why Fuel Taxes Are in Decline ................................................................................................................ 7 Public Private Partnerships...

Manning, Kevin M.

2012-12-14

278

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

279

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.  

Code of Federal Regulations, 2010 CFR

...REGISTERED FORM Tax on Policies Issued by Foreign Insurers...Imposition of tax on policies issued by foreign insurers...tax. (a) Certain insurance policies, and indemnity, fidelity...imposes a tax upon each policy of...

2010-04-01

280

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

281

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

Federal Register 2010, 2011, 2012, 2013

...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

282

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.  

Code of Federal Regulations, 2012 CFR

...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

2012-04-01

283

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.  

...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

2014-04-01

284

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.  

Code of Federal Regulations, 2011 CFR

...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

2011-04-01

285

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.  

Code of Federal Regulations, 2013 CFR

...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

2013-04-01

286

Paradigms and nursing management, analysis of the current organizational structure in a large hospital.  

PubMed

Hospitals developed over the period of time when positivism become a predominant world view. Positivism was founded by four Western trends: preponderance of hierarchy and autocracy, popularization of bureaucracy, extensive application of a machine orientation to work and predominance of "scientific" inquiry. Organizational theory developed largely from quantitative research findings arising from a positivistic world view. A case study, analyzing a current nursing organizational structure at one large hospital, is presented. Nursing management was found to be based upon the positivistic paradigm. The predominance of a machine orientation, and an autocratic and bureaucratic structure are evidence of this. A change to shared governance had been attempted, indicating a shift to a more modern organizational structure based on a different paradigm. The article concludes by emphasizing that managers are largely responsible for facilitating change; change that will meet internal human resource needs and the cost-effectiveness crises of hospitals today through more effective use of human resources. PMID:10119967

Wilson, D

1992-01-01

287

Massachusetts Taxes: A Factual Guide to Future Action.  

ERIC Educational Resources Information Center

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

Massachusetts Advisory Council on Education, Boston.

288

26 CFR 20.0-2 - General description of tax.  

Code of Federal Regulations, 2012 CFR

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2012-04-01

289

26 CFR 20.0-2 - General description of tax.  

Code of Federal Regulations, 2010 CFR

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2010-04-01

290

26 CFR 20.0-2 - General description of tax.  

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2014-04-01

291

Impact of the proposed energy tax on nuclear electric generating technologies  

SciTech Connect

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

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

1993-05-01

292

Current control of voltage-fed PWM inverter for AC machine drives using integral variable structure control  

Microsoft Academic Search

A new current control technique of a voltage-fed PWM inverter is presented for a field oriented control of AC machines. The features of several existing approaches are analyzed and a variable structure control (VSC) with an integral action, so called an integral variable structure control (IVSC), is proposed as an effective way of realizing the high performance current control. The

Se-Kyo Chung; Jung-Hoong Lee; Jae-Woo Park; Jong-Sun Ko; Myung-Joong Youn

1995-01-01

293

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

294

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

E-print Network

Social Security and Medicare Tax Liability An exemption from social security and Medicare taxes as they remain nonresidents for federal income tax purposes. The exemption also applies to any period in which. Such persons are exempt from social security and Medicare taxes as long as they remain nonresident aliens

Chen, Tsuhan

295

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

296

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

Code of Federal Regulations, 2010 CFR

...Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from...

2010-04-01

297

Tax Policy to Combat Global Warming: On Designing a Carbon Tax  

Microsoft Academic Search

This paper develops several points concerning the design and implementation of a carbon tax. First, if implemented without any offsetting changes in transfer programs, the carbon tax would be regressive. This regressivity could be offset with changes in either the direct tax system or transfers. Second, the production and consumption distortions associated with small carbon taxes, on the order of

James M. Poterba

1991-01-01

298

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

299

GRADUATELEVEL EDUCATIONAL ASSISTANCE TAX REPORTING REQUIREMENTS  

E-print Network

the courses are jobrelated or nonjobrelated. If the value of educational assistance exceeds the annual $5GRADUATELEVEL EDUCATIONAL ASSISTANCE TAX REPORTING REQUIREMENTS Scope This memorandum addresses the tax reporting requirements applicable to graduatelevel educational assistance provided

Oliver, Douglas L.

300

A Kink-Effect-Free Poly-Si Thin-Film Transistor With Current and Electric Field Split Structure Design  

Microsoft Academic Search

In this paper, we propose a high-performance kink-effect-free bottom-gated polycrystalline (poly-Si) thin-film transistor with a drain-extended field plate (FP) structure. The extended-drain FP can distribute the electric field to the channel near the drain area and, particularly, can change the electron current path. The altered current path leads to a high current density and high electric field split structure that

Feng-Tso Chien; Yi-Ju Chen

2010-01-01

301

Do Distortionary Taxes Always Harm Growth?  

Microsoft Academic Search

This paper examines the long-run effects of capital income taxes, labor income taxes, and expenditure taxes in an R&D-based\\u000a model of endogenous growth with endogenous labor supply. The main contribution of this paper is to investigate how tax effects\\u000a on long-run growth are influenced by the emergence of indeterminate equilibria. Indeterminacy in this instance arises due\\u000a to nonseparable preferences between

Tetsugen Haruyama; Jun-ichi Itaya

2006-01-01

302

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

SciTech Connect

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

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

1984-10-01

303

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

304

Taxing corporate income Alan J. Auerbach  

E-print Network

1 Taxing corporate income Alan J. Auerbach University of California, Berkeley and NBER Michael P of Bristol and IFS March 2008 Paper prepared for The Mirrlees Review, "Reforming the Tax System for the 21st Century" Abstract: Following Meade (1978), we reconsider issues in the design of taxes on corporate income

Sadoulet, Elisabeth

305

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

306

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

307

Do Taxes Produce Better Wine?1  

Microsoft Academic Search

Theory predicts that unit taxes increase the quality in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US wine market. I find that the market share of high quality

Martin Ljunge

2006-01-01

308

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

309

State Income Taxes and Economic Growth  

Microsoft Academic Search

This article explores the impact of tax policy on economic growth in the states within the framework of an endogenous growth model. Regression analysis is used to estimate the impact of taxes on eco- nomic growth in the states from 1964 to 2004. The analysis reveals a significant negative impact of higher marginal tax rates on economic growth. The analysis

Barry W. Poulson; Jules Gordon Kaplan

2008-01-01

310

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

311

Income tax problems of partnerships  

E-print Network

of the recipient. that they sisb, an4 eben Chair respective shares are set the 41vieion sill be syylie4 for tax purposes. If the facts iu4icate that the return an4 l boobs sere in error, the ~ship egreecent sLQ, govern even though tbe NLrtuersbiy retnrn an4... boobs in4icats a 4ifferent breshgoen. gcwever, ths inccsn is not taxs4 to Cbe yartners accorging to the ratios specifie4 in the agreement if the subsequent, sets su4 ccn4sct of Cbe ys Cnersb4y shoe that the actual yarticiyation sas on a 4ifferent...

Harrell, Clyde Wallace

2012-06-07

312

7.RP Tax and Tip  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: After eating at your favorite restaurant, you know that the bill before tax is $52.60 and that the sales tax rate is 8%. You decide to leave a 20% tip ...

2012-05-01

313

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

314

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

NASA Astrophysics Data System (ADS)

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

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

2014-07-01

315

Support for School Construction: Blending Sales Tax with Property Tax.  

ERIC Educational Resources Information Center

Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

Haney, David W.; Schmidt, Mark

2002-01-01

316

Subcortical Structures in Humans Can Be Facilitated by Transcranial Direct Current Stimulation  

PubMed Central

Transcranial direct current stimulation (tDCS) is a noninvasive brain stimulation technique that alters cortical excitability. Interestingly, in recent animal studies facilitatory effects of tDCS have also been observed on subcortical structures. Here, we sought to provide evidence for the potential of tDCS to facilitate subcortical structures in humans as well. Subjects received anodal-tDCS and sham-tDCS on two separate testing days in a counterbalanced order. After stimulation, we assessed the effect of tDCS on two responses that arise from subcortical structures; (1) wrist and ankle responses to an imperative stimulus combined with a startling acoustic stimulus (SAS), and (2) automatic postural responses to external balance perturbations with and without a concurrent SAS. During all tasks, response onsets were significantly faster following anodal-tDCS compared to sham-tDCS, both in trials with and without a SAS. The effect of tDCS was similar for the dominant and non-dominant leg. The SAS accelerated the onsets of ankle and wrist movements and the responses to backward, but not forward perturbations. The faster onsets of SAS-induced wrist and ankle movements and automatic postural responses following stimulation provide strong evidence that, in humans, subcortical structures - in particular the reticular formation - can be facilitated by tDCS. This effect may be explained by two mechanisms that are not mutually exclusive. First, subcortical facilitation may have resulted from enhanced cortico-reticular drive. Second, the applied current may have directly stimulated the reticular formation. Strengthening reticulospinal output by tDCS may be of interest to neurorehabilitation, as there is evidence for reticulospinal compensation after corticospinal lesions. PMID:25233458

Nonnekes, Jorik; Arrogi, Anass; Munneke, Moniek A. M.; van Asseldonk, Edwin H. F.; Oude Nijhuis, Lars B.; Geurts, Alexander C.; Weerdesteyn, Vivian

2014-01-01

317

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

318

Analysis on the Impact of Tax Policy over China's New Energy Industry Development  

NASA Astrophysics Data System (ADS)

Energy is a kind of resource which can be used directly or offer people what they need by some conversions, the development of energy is the headspring of economic growth With the development of our national economy, new energy industry has become China's current vigorously the mainstream of development The analysis on influence of tax policy on the development of national new energy industry is mainly discussed, as well as the alternative analysis on the production output and sales tax aspects in the areas of new energy, and based on this, some tax policy suggestions on how to promote the development of national new energy industry are given finally.

Xia, Bin; Li, Yang

319

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

320

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

321

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

322

Tax Policies and Residential Mobility  

Microsoft Academic Search

Governmental tax policies have direct consequences for public spending and the distribution of wealth among a country’s population. But unintended consequences may also occur as a result of the design of those policies. We illustrate the potential impact of such unintended consequences by analyzing differences in home ownership mobility in California, Illinois, and Massachusetts that appear to result from the

Mark Hoven Stohs; Paul Childs; Simon Stevenson

2001-01-01

323

The Earned Income Tax Credit  

Microsoft Academic Search

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

V. Joseph Hotz; John Karl Scholz

2001-01-01

324

Money and Taxes Eric Hehner  

E-print Network

2009-3-9 0 ! Money and Taxes Eric Hehner ! Introduction ! Most money transactions now for the financial industry and for all of us. ! Money ! In this proposal, each person carries a handheld electronic device for money transfer. I will call this device a "mun". It could be a device specially

Hehner, Eric C.R.

325

Bipartisan Commission on Entitlement and Tax Reform  

NSDL National Science Digital Library

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

326

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

327

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. 1...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations §...

2010-04-01

328

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. 1...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations §...

2013-04-01

329

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2009-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. 1...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations §...

2011-04-01

330

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. 1...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations §...

2012-04-01

331

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

...Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a...Federal Insurance Contributions Act or Railroad Retirement Tax Act. (a) Claim by...FICA tax under section 3111, employee Railroad Retirement Tax Act (RRTA) tax...

2014-04-01

332

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

...2014-04-01 2013-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

2014-04-01

333

Special report on taxation. New IRS revenue procedure clarifies tax classification of limited liability companies.  

PubMed

Although its rules are complex, the publication of Revenue Procedure 95-10 will substantially facilitate the use of LLCs in those states with statutes that permit significant flexibility in the structuring of LLCs. Previously, the only way to assure that LLCs in those states would be classified as partnerships for income tax purposes was to obtain a private letter ruling from the IRS, often resulting in lengthy delays. The new revenue procedure should provide sufficient guidance in the vast majority of cases to allow tax counsel to determine the appropriate treatment for tax purposes without having to seek an IRS private letter ruling. PMID:10142363

Schieble, M T

1995-05-01

334

Potential structure near a probe in a flowing magnetoplasma and current collection  

NASA Astrophysics Data System (ADS)

The distributions of plasma and potential near an electric probe in a relative motion with respect to a magnetized plasma are studied by means of three-dimensional (3-D) numerical simulations. The relative motion is simulated by a plasma flowing past the probe across the ambient magnetic field. The plasma flow is imposed by a convection electric field E_o. A probe with a positive potential bias is considered. The prominent features of the potential distribution include (1) wings of positive potential perturbations extending along the magnetic field and swept forward in the direction of the plasma flow and (2) a ``fan'' shaped structure in planes transverse to the magnetic field in the region where the convection electric field E_o is opposed by space charge electric fields. The wing-like structure can be interpreted in terms of electrostatic plasma waves belonging to the oblique resonance cone in a magnetized plasma. The relative flow causes the formation of a ``bow shock'' in front of the probe, where plasma density is enhanced due to the combined effect of the retardation of the flowing ions and the modification in the E_×B_ drift of the electrons in the sheath of a positive probe. The electron collection by the probe is significantly enhanced above the theoretical upper bound current obtained from the conservation of energy and the canonical angular momentum for the case without the relative motion. The current in the plasma, contributing to the collection of electrons by the probe, flows in a magnetic field-aligned channel in the vicinity of the probe where electric fields parallel to the magnetic field are relatively strong. Electron flux is fed into the channel all along its length by the E_×B_ drift in the self-consistent electric field, considerably enhancing the current collected by the probe. The field-aligned current channel is localized near the probe where parallel electric fields dominate; it does not extend to infinity along the probe's magnetic shadow, unlike that for the case of a nonflowing plasma.

Singh, Nagendra; Leung, W. C.; Vashi, B. I.

1997-01-01

335

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

PubMed

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

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

2013-12-11

336

Structural characterization of dissolved organic matter: a review of current techniques for isolation and analysis.  

PubMed

Natural dissolved organic matter (DOM) in aquatic systems plays many environmental roles: providing building blocks and energy for aquatic biota, acting as a sunscreen in surface water, and interacting with anthropogenic compounds to affect their ultimate fate in the environment. Such interactions are a function of DOM composition, which is difficult to ascertain due to its heterogeneity and the co-occurring matrix effects in most aquatic samples. This review focuses on current approaches to the chemical structural characterization of DOM, ranging from those applicable to bulk samples and in situ analyses (UV-visible spectrophotometry and fluorescence spectroscopy) through the concentration/isolation of DOM followed by the application of one or more analytical techniques, to the detailed separation and analysis of individual compounds or compound classes. Also provided is a brief overview of the main techniques used to characterize isolated DOM: mass spectrometry (MS), nuclear magnetic resonance mass spectrometry (NMR) and Fourier transform infrared spectroscopy (FTIR). PMID:24668418

Minor, Elizabeth C; Swenson, Michael M; Mattson, Bruce M; Oyler, Alan R

2014-09-20

337

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

SciTech Connect

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

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

1985-10-01

338

The Three-Dimensional Structure of Magnetic Fields and Electric Currents in an Active Region  

NASA Astrophysics Data System (ADS)

Active Region NOAA 9661 consisting of various magnetic features (alpha spot, delta spot, pores, and plages) was observed simultaneously in three spectral lines (FeI 630.25, 630.15, and MgI 517.27) using full Stokes spectro-polarimetry with Advanced Stokes Polarimeter at NSO/SP. The formation heights of the three spectral lines span from photosphere to the low chromosphere. The magnetic field vectors are inverted from Stokes parameters using advanced inversion codes. In particular, HeLIx code is used to invert MgI's observation because it is dedicated for chromospheric Stokes inversion. The inverted magnetic field vectors in multiple atmospheric layers enable us to derive the three dimensional structure of the magnetic fields, electric current densities, current helicities, and their height gradients. Acknowledgments: This work is supported by NASA under grants NNX08AQ32G and NNX08AQ89G, and by NSF under grants ATM 05-48952 and ATM 07-16950.

Deng, Na; Choudhary, D.; Lagg, A.; Jing, J.; Wang, H.

2009-05-01

339

Spin transfer switching current reduction in magnetic tunnel junction based dual spin filter structures  

NASA Astrophysics Data System (ADS)

Spin-transfer-driven magnetization switching was studied in single magnetic tunneling junctions (MTJ: Ta /PtMn/CoFe/Ru/CoFeB/Al2O3/CoFeB/Ta) and dual spin filters (DSF: Ta /PtMn/CoFe/Ru/CoFeB/Al2O3/CoFeB/spacer/CoFe/PtMn/Ta) having resistance-area (RA) product in the range of 10-30??m2 and tunnel magnetoresistance (TMR) of 15%-30%. The intrinsic critical current density (Jc0) was estimated by extrapolating experimentally obtained critical current density (Jc) versus pulse width (? ) data to a pulse width of 1ns. Jc, extrapolated to ? of 1ns (˜Jc0), was 7×106 and 2.2×106A /cm2, respectively, for the MTJ and improved DSF samples having identical free layers. Thus, a significant enhancement of the spin transfer switching efficiency is seen for DSF structures compared to the single MTJ case.

Huai, Yiming; Pakala, Mahendra; Diao, Zhitao; Ding, Yunfei

2005-11-01

340

Vertical structure, energetics, and dynamics of the Brazil Current System at 22°S-28°S  

NASA Astrophysics Data System (ADS)

We use four current meter moorings and quasi-synoptic hydrographic observations in conjunction with a one-dimensional quasi-geostrophic linear stability model to investigate downstream changes in the Brazil Current (BC) System between 22°S and 28°S. The data set depict the downstream thickening of the BC. Its vertical extension increases from 350 m at 22.7°S to 850 m at 27.9°S. Most of this deepening occurs between 25.5°S and 27.9°S and is linked to the bifurcation of the South Equatorial Current at intermediate depths (Santos bifurcation), which adds the Antarctic Intermediate Water flow to the BC. Geostrophic estimates suggest that the BC transport is increased by at least 4.3 Sv (˜70%) to the south of that bifurcation. Moreover, the Santos bifurcation is associated with a substantial increase in the barotropic component of the BC System. On average, the water column average kinetic energy (IKE) is 70% baroclinic to the north and 54% barotropic to the south of the bifurcation. Additionally, the BC shows conspicuous mesoscale activity off southeast Brazil. The water column average eddy kinetic energy accounts for 30-60% of the IKE. Instabilities of the mean flow may give rise to these mesoscale fluctuations. Indeed, the linear stability analysis suggests that the BC System is baroclinically unstable between 22°S and 28°S. In particular, the model predicts southwestward-propagating fastest growing waves (˜190 km) from 25.5°S to 27.9°S and quasi-standing most unstable modes (˜230 km) at 22.7°S. These modes have vertical structures roughly consistent with the observed eddy field.

Rocha, Cesar B.; Silveira, Ilson C. A.; Castro, Belmiro M.; Lima, Jose Antonio M.

2014-01-01

341

Briefing Paper Do the public really oppose Inheritance Taxes?  

E-print Network

Briefing Paper Do the public really oppose Inheritance Taxes? Common wisdom decrees that inheritance taxes (IHT) are very unpopular among the public. These are taxes that are placed on transfers of wealth (alongside other taxes such as gift taxes). Public hostility seems puzzling because IHT usually

Birmingham, University of

342

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012-1...THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS...Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With...

2010-04-01

343

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

PubMed Central

The neuron doctrine represents nerve cells as polarized structures that contact each other at specialized (synaptic) junctions and form the developmental, functional, structural and trophic units of nervous systems. The doctrine provided a powerful analytical tool in the past, but is now seldom used in educating neuroscientists. Early observations of, and speculations about, sites of neuronal communication, which were made in the early 1860s, almost 30 years before the neuron doctrine was developed, are presented in relation to later accounts, particularly those made in support of, or opposition to, the neuron doctrine. These markedly differing accounts are considered in relation to limitations imposed by preparative and microscopical methods, and are discussed briefly as representing a post-Darwinian, reductionist view, on the one hand, opposed to a holistic view of mankind as a special part of creation, on the other. The widely misunderstood relationship of the neuron doctrine to the cell theory is discussed, as is the degree to which the neuron doctrine is still strictly applicable to an analysis of nervous systems. Current research represents a ‘post-neuronist’ era. The neuron doctrine provided a strong analytical approach in the past, but can no longer be seen as central to contemporary advances in neuroscience. PMID:16147523

Guillery, R.W

2004-01-01

344

The New Kansas Estate Tax  

E-print Network

tax law are described in Martin Ilickinso Kansas Estdte Tm Problem, 74 1. KAN. BAR ASSN. 36 (No\\ 2( ti1 (7. bec. 5; I.K.L. 9 LU RC 9" are 18 - SEPTEMBER 2006 THE JO U. OF THE KANSAS BAR ASSOCIATION LEGAL ARTICLE: THE NEWKiiNSAS ESTATE TAX....R.C. 4 204 27. I.R.C. 5% 2>UJ(e), 60 12. Sec. 14; I.R.C. 4 204 28. I.R.C. 46 2523 and 6019(2). TI f 13. Sec. 15; I.R.C. 4 204 Section 6019(a)(2) of the Internal Reve s 14. Sec. 19; I.R.C. 9 205 to be an erroneous borrowing from the 1 15. Sec. 20; I...

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

2006-09-01

345

Calculation of impulse current distributions and magnetic fields in lightning protection structures-a computer program and its laboratory validation  

Microsoft Academic Search

A circuit model and an ad hoc computer program were set up to evaluate electromagnetic interference in the vicinity of protective structures struck by lightning. This program permits the evaluation of the impulsive magnetic fields by calculating the impulse current distribution in different parts of such structures. It also allows the evaluation of the electromagnetic interference induced on susceptible victim

R. Cortina; A. Porrino

1992-01-01

346

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

347

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

348

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

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

2014-04-01

349

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

350

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

351

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

Federal Register 2010, 2011, 2012, 2013

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

2010-12-10

352

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

Federal Register 2010, 2011, 2012, 2013

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

2011-04-22

353

Tax evasion and social interactions  

Microsoft Academic Search

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

Bernard Fortin; Guy Lacroix; Marie-Claire Villeval

2007-01-01

354

Development of GMR eddy current sensors for high-temperature applications and imaging of corrosion in thick multilayer structures  

NASA Astrophysics Data System (ADS)

Detection and quantification of corrosion damage in aircraft structures is essential for condition based maintenance strategies and for the extension of the life of the aircraft. The eddy current technique was found to be one of the most favorable methods for the determination of thickness loss due to corrosion because this technique is capable of detecting corrosion in several layers of a multi-layer structure. A limitation for the eddy current technique is the eddy current penetration depth. Decreasing the analyzing frequency can increase the eddy current penetration depth. Giant Magneto Resistive sensors are highly sensitive magnetic field sensors, they have better signal to noise ratio for very low frequencies than conventional coils systems. Moreover these sensors are very efficient over a broad frequency range. Hence they allow the use of the multi-frequency concept for multi-layer structures of higher thickness. Images of corrosion damage can be generated separately for different layers of a multi-layer structure by using deep penetrating GMR based eddy current probes and data acquired from the multi-frequency eddy current testing. This paper describes the design of deep penetrating GMR based eddy current probes and their application for generating images of corrosion in different layers with the help of a MAUS scanner.

Bajjuri, Sandeep; Hoffmann, Jochen P.; Siddoju, Ajay B.; Meyendorf, Norbert

2004-07-01

355

When do fat taxes increase consumer welfare?  

PubMed

Previous analyses of fat taxes have generally worked within an empirical framework in which it is difficult to determine whether consumers benefit from the policy. This note outlines on simple means to determine whether consumers benefit from a fat tax by comparing the ratio of expenditures on the taxed good to the weight effect of the tax against the individual's willingness to pay for a one-pound weight reduction. Our empirical calculations suggest that an individual would have to be willing to pay about $1500 to reduce weight by one pound for a tax on sugary beverages to be welfare enhancing. The results suggest either that a soda tax is very unlikely to increase individual consumer welfare or that the policy must be justified on some other grounds that abandon standard rationality assumptions. PMID:21887810

Lusk, Jayson L; Schroeter, Christiane

2012-11-01

356

Structure of current sheets in magnetic holes at 1 AU. [regions of low magnetic field intensity in the solar wind  

NASA Technical Reports Server (NTRS)

Current density profiles in several types of interplanetary magnetic holes were calculated assuming that the currents flow in planar sheets and that the magnetic field varies only in the direction normal to the sheet. The planarity was verified in four holes which were observed by two suitably spaced spacecraft. The structure of the current sheets ranges from very simple in some holes to very complex in others. The observed structures are found to be qualitatively consistent with models based on self-consistent solutions of Vlasov's equation and Maxwell's equations. Examples of complex, irregular magnetic holes are also presented, and they are shown to contain multiple, current sheets in which currents flow parallel to one another.

Fitzenreiter, R. J.; Burlaga, L. F.

1978-01-01

357

A fast variable structure current controller for an induction machine drive  

Microsoft Academic Search

Field-oriented control of a current source inverter induction machine system is essentially performed by controlling both the magnitude and orientation of the primary current vector. The interaction of the machine counter-EMF (electromotive force) and rectifier output voltage plays an important role in the current magnitude control. The traditional current loop design technique, which is suitable for DC drives, is not

JIE ZHANG; THOMAS H. BARTON

1990-01-01

358

ENERGY TAXES AND NATURAL GAS DEMAND IN EU-COUNTRIES - TAX INCIDENCE AND OPTIMAL EXPORT STRATEGIES  

Microsoft Academic Search

Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who is actually bearing the burden of increased energy taxes in the EU-area - consumers or exporters. Traditional tax incidence theory presumes spot markets. Natural gas in the EU-area, however, is to a large

Frank Asche; Ragnar Tveterås; Petter Osmundsen

359

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

E-print Network

by Guenther and Sansing (2010) and using unique stock ownership data, the purposes of this paper-Level Data 1. INTRODUCTION The extent to which shareholder taxes affect stock prices is a central issueThe Effect of Dividends Tax and Tax Integration on Stock Ownership and Expected Returns: Evidence

Lin, Xiaodong

360

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

...2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

2014-04-01

361

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 301.6651-1 Section 301.6651-1 Internal...ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties...

2013-04-01

362

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Failure to file tax return or to pay tax. 301.6651-1 Section 301.6651-1 Internal...ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties...

2012-04-01

363

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 301.6651-1 Section 301.6651-1 Internal...ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties...

2011-04-01

364

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

2013-04-01

365

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

...2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 301.6651-1 Section 301.6651-1 Internal...ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts, and Assessable Penalties...

2014-04-01

366

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

2011-04-01

367

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

2010-04-01

368

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

2012-04-01

369

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

Microsoft Academic Search

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

Jordi Caballé; Judith Panadés

2007-01-01

370

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

Federal Register 2010, 2011, 2012, 2013

...for purposes of the foreign tax credit. The text of those regulations...direct and indirect foreign tax credits. Special Analyses It...Register. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2011-07-18

371

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

Federal Register 2010, 2011, 2012, 2013

...entity includes a withholding tax imposed on a dividend or other...separate from its owner for U.S. tax purposes) with respect to the...business. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2011-07-18

372

75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...  

Federal Register 2010, 2011, 2012, 2013

...section 4965 taxes. This action is necessary to implement section 516 of the Tax Increase Prevention Reconciliation Act of 2005. These...transactions to which a tax-exempt entity is a party. Section 516 of TIPRA added new section 4965 and amended sections...

2010-07-06

373

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

374

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

375

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

376

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2010 CFR

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

2010-04-01

377

27 CFR 479.82 - Rate of tax.  

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

2014-04-01

378

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

Federal Register 2010, 2011, 2012, 2013

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

2011-01-06

379

Simulating tax evasion using agent based modelling And evolutionary search  

E-print Network

We present a design and model for Simulating Co-Evolution of Tax and Evasion (SCOTE). The system performs agent based modeling of the tax ecosystem and searches for tax evasion strategies using a variant of a Genetic ...

Badar, Osama

2014-01-01

380

75 FR 9359 - Drawback of Internal Revenue Excise Taxes  

Federal Register 2010, 2011, 2012, 2013

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

2010-03-02

381

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

Code of Federal Regulations, 2013 CFR

...2013-10-01 false Tax exemptions (Spain). 252.229-7005 Section 252...Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70...the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the...

2013-10-01

382

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

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Tax exemptions (Spain). 252.229-7005 Section 252...Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70...the following clause: Tax Exemptions (Spain) (JUN 1997) (a) The...

2010-10-01

383

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

...2014-10-01 false Tax exemptions (Spain). 252.229-7005 Section 252...Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70...the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the...

2014-10-01

384

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

Code of Federal Regulations, 2011 CFR

...2011-10-01 false Tax exemptions (Spain). 252.229-7005 Section 252...Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70...the following clause: Tax Exemptions (Spain) (JUN 1997) (a) The...

2011-10-01

385

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

Code of Federal Regulations, 2012 CFR

...2012-10-01 false Tax exemptions (Spain). 252.229-7005 Section 252...Clauses 252.229-7005 Tax exemptions (Spain). As prescribed in 229.402-70...the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the...

2012-10-01

386

Three essays on the impacts of income taxes  

E-print Network

This dissertation consists of three essays studying the impacts of income and wage taxes. Chapter One examines how income tax changes differentially affect the pre-tax wages of different industries based on the injury and ...

Powell, David Matthew, Ph. D. Massachusetts Institute of Technology

2009-01-01

387

NYC property tax exemption program : existing policies and future planning  

E-print Network

New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal year 2012. The largest expenditure relates to the "421-a" tax exemption program for new multi-family residential real estate ...

Wu, Jenny Chiani

2012-01-01

388

27 CFR 46.101 - Special tax returns.  

Code of Federal Regulations, 2013 CFR

...occupational) tax. (3) Employer identification number (see § 46.102...locations and classes of tax; and (2) Prepare...5t), employer identification number, and period covered...name, address, and tax class of each...

2013-04-01

389

27 CFR 46.101 - Special tax returns.  

Code of Federal Regulations, 2012 CFR

...occupational) tax. (3) Employer identification number (see § 46.102...locations and classes of tax; and (2) Prepare...5t), employer identification number, and period covered...name, address, and tax class of each...

2012-04-01

390

27 CFR 46.101 - Special tax returns.  

...occupational) tax. (3) Employer identification number (see § 46.102...locations and classes of tax; and (2) Prepare...5t), employer identification number, and period covered...name, address, and tax class of each...

2014-04-01

391

26 CFR 44.4401-2 - Person liable for tax.  

Code of Federal Regulations, 2011 CFR

...this subparagraph referred to as principal), shall be liable for the tax on all wagers received by him...liability with respect to the tax on such wagers, relieve his principal of liability for the tax imposed under section 4401...

2011-04-01

392

26 CFR 1.1-1 - Income tax on individuals.  

Code of Federal Regulations, 2011 CFR

...2009-04-01 true Income tax on individuals. 1.1-1...resident alien individual. As to tax on nonresident alien individuals...have lost citizenship with a principal purpose of avoiding certain taxes, see section 877. A...

2011-04-01

393

77 FR 72268 - Rules Relating to Additional Medicare Tax  

Federal Register 2010, 2011, 2012, 2013

...Relating to Additional Medicare Tax AGENCY: Internal Revenue Service...Additional Hospital Insurance Tax on income above threshold amounts...hearing. Drafting Information The principal authors of these proposed regulations...Associate Chief Counsel (Tax Exempt and Government...

2012-12-05

394

75 FR 51707 - Electronic Funds Transfer of Depository Taxes  

Federal Register 2010, 2011, 2012, 2013

...Funds Transfer of Depository Taxes AGENCY: Internal Revenue Service...regulations relating to Federal tax deposits (FTDs) by Electronic...hearing. Drafting Information The principal author of these proposed regulations...Subjects 26 CFR Part 1 Income taxes, Reporting and...

2010-08-23

395

75 FR 1735 - Section 3504 Agent Employment Tax Liability  

Federal Register 2010, 2011, 2012, 2013

...Section 3504 Agent Employment Tax Liability AGENCY: Internal...regulations relating to employment tax liability of agents authorized...Register. Drafting Information The principal author of these proposed regulations...Associate Chief Counsel (Tax Exempt and Government...

2010-01-13

396

78 FR 71468 - Rules Relating to Additional Medicare Tax  

Federal Register 2010, 2011, 2012, 2013

...overpayments of Additional Medicare Tax, employers must obtain and...corrections of Additional Medicare Tax. It is estimated that the annual...business. Drafting Information The principal author of the regulations is...Associate Chief Counsel (Tax Exempt and Government...

2013-11-29

397

26 CFR 44.4401-2 - Person liable for tax.  

Code of Federal Regulations, 2010 CFR

...this subparagraph referred to as principal), shall be liable for the tax on all wagers received by him...liability with respect to the tax on such wagers, relieve his principal of liability for the tax imposed under section 4401...

2010-04-01

398

26 CFR 1.1-1 - Income tax on individuals.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Income tax on individuals. 1.1-1...resident alien individual. As to tax on nonresident alien individuals...have lost citizenship with a principal purpose of avoiding certain taxes, see section 877. A...

2010-04-01

399

78 FR 75471 - Section 3504 Agent Employment Tax Liability  

Federal Register 2010, 2011, 2012, 2013

...Section 3504 Agent Employment Tax Liability AGENCY: Internal...agent fulfill certain employment tax obligations. Accordingly...received. Drafting Information The principal author of these final regulations...Associate Chief Counsel (Tax Exempt and Government...

2013-12-12

400

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

Code of Federal Regulations, 2011 CFR

...Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous...special (occupational) tax on alcohol beverage dealers was...the laws and regulations in effect at that time. The tax...

2011-04-01

401

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

Code of Federal Regulations, 2010 CFR

...Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous...special (occupational) tax on alcohol beverage dealers was...the laws and regulations in effect at that time. The tax...

2010-04-01

402

Carbon taxes and the petroleum wealth  

SciTech Connect

A global carbon tax may have considerable impact on the petroleum wealth of fossil fuel producers. However, it is not clear to what extent such a tax eventually will decrease the producer prices, rather than increase the consumer prices. Thus, an interesting question is: How will the tax burden be shared between producers and consumers? This question is of course of major importance for countries with relatively large petroleum reserves, like for instance the OPEC-countries as well as Norway. In this study we are addressing this question, trying to reveal how different carbon taxes may change the petroleum wealth, both for the average producer and for Norway in particular. Even if a global climate treaty at present seems a bit distant, several OECD-countries are or have been discussing a carbon tax to restrict their emissions of CO{sub 2}. Hence, there is a fair possibility that such a tax, or eventually some quota restrictions, will be imposed in at least the main countries of the OECD-area, which stands for almost 60 percent of the worlds oil consumption. The size of this tax is difficult to foresee, and in addition, the tax may not be constant over time. However, some concrete proposals of a carbon tax have been put forward in e.g. the EU and the US, and several research projects have come up with appropriate suggestions (see e.g. Manne and Richels and Oliveira Martins et al.).

Rosendahl, K.E.

1995-12-31

403

Taxing junk food to counter obesity.  

PubMed

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

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

2013-11-01

404

Stop Playing Favorites with the Tax Code  

E-print Network

exempts food purchased at grocery stores and medical care from the state’s sales tax. The goal is admirable but the tool is clumsy. Most of the people affected by the tax break are not the Lowering taxes for a favored few leads to a larger... for ?ilet mignon purchased by a millionaire as it does to the cheapest ground beef purchased by a welfare recipient. There is no economic reason why grocery or medical care purchases by af?luent households should be tax exempt. But if we want...

Taylor, Lori L.

405

28 CFR 16.93 - Exemption of Tax Division Systems-limited access.  

Code of Federal Regulations, 2010 CFR

...could reveal investigative techniques, procedures, or evidence...or potential criminal tax, civil tax, or regulatory investigation...and Associated Records—Civil Tax Cases (JUSTICE/TAX-002...investigation of an actual or potential civil tax case to determine...

2010-07-01

406

26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.  

Code of Federal Regulations, 2010 CFR

...death taxes in any State. State Z's inheritance tax actually paid with respect...any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the...

2010-04-01

407

26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.  

Code of Federal Regulations, 2013 CFR

...death taxes in any State. State Z's inheritance tax actually paid with respect...any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the...

2013-04-01

408

Public Management as Citizen Compliance: A Case Study of Income Tax Compliance Behavior in Thailand  

E-print Network

, which includes making tax system more fair via lowering tax rates, broadening tax base, eliminating unnecessary allowances and deductions, linking welfare benefits to tax filing, improving the penalty enforcement, educating citizens about tax duties...

Chandarasorn, Maneekwan

2012-08-31

409

26 CFR 31.3301-3 - Rate and computation of tax.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Rate and computation of tax...INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal...1954) § 31.3301-3 Rate and computation of tax. (a) The rates of tax with respect to...

2010-04-01

410

TAX RELIEF FOR DONATIONS Section 848A of the Taxes Consolidation Act, 1997 provides for a scheme of tax relief for  

E-print Network

TAX RELIEF FOR DONATIONS Section 848A of the Taxes Consolidation Act, 1997 provides for a scheme of tax relief for certain "eligible charities" and other "approved bodies" in respect of donations is 250. Donations made by instalments (e.g. Standing Order) will also qualify. For the purposes of tax

Humphrys, Mark

411

IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2011 tax return from the IRS in one of three ways.  

E-print Network

1 IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2011 tax return from the IRS in one of three ways. Online Request · Available on the IRS Web site at www.irs.gov · In the Online Services section of the homepage click "Order a Tax Return or Account

Massachusetts at Lowell, University of

412

IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2012 tax return from the IRS in one of three ways.  

E-print Network

1 IRS Tax Return Transcript Request Process Tax filers can request a transcript, free of charge, of their 2012 tax return from the IRS in one of three ways. Online Request Available on the IRS Web site at www.irs.gov In the Online Services section of the homepage click "Order a Tax Return" Click "Order a Transcript" Enter

Rosen, Jay

413

Detection of cracks in multilayer aircraft structures with fasteners using remote field eddy current method  

NASA Astrophysics Data System (ADS)

The remote-field eddy-current (RFEC) technique has been shown to be highly sensitive to cracks and corrosion that are embedded deep in multi-layer aircraft structures. This paper shows the effectiveness of the approach in detecting cracks in double-layered specimens with fasteners, as well as corrosion specimens. The crack specimens, made by Lockheed George Company in 1980, had two layers held together with ten fasteners. The total thickness is 0.356' for Group A and 0.446' of Group B, respectively. Fatigue cracks were made on different layers and at different depths. The corrosion specimens are of 0.063' thick with 0.006' or 0.002' corrosion wall thinning. Another one or two much thicker plates of aluminum are placed on top of one corrosion specimen during a test. All tests were conducted using a newly developed RFEC system that includes a probe specified for inspecting thick plates. The effect of different parameters, such as excitation frequency, excitation to pick-up coil separation distance, and probe to fastener distance, were studied to determine the optimal test parameters. The system will be demonstrated along with the presentation.

Sun, Yushi; Ouyang, Tianhe

2000-05-01

414

Repetitive formation and decay of current sheets in magnetic loops: An origin of diverse magnetic structures  

NASA Astrophysics Data System (ADS)

In this work, evolution of an incompressible, thermally homogeneous, infinitely conducting, viscous magnetofluid is numerically explored as the fluid undergoes repeated events of magnetic reconnection. The initial magnetic field is constructed by a superposition of two linear force-free fields and has similar morphology as the magnetic loops observed in the solar corona. The results are presented for computations with three distinct sets of footpoint geometries. To onset reconnection, we rely on numerical model magnetic diffusivity, in the spirit of implicit large eddy simulation. It is generally expected that in a high Lundquist number fluid, repeated magnetic reconnections are ubiquitous and hence can lead to a host of magnetic structures with considerable observational importance. In particular, the simulations presented here illustrate formations of magnetic islands, rotating magnetic helices and rising flux ropes—depending on the initial footpoint geometry but through the common process of repeated magnetic reconnections. Further, we observe the development of extended current sheets in two case studies, where the footpoint reconnections generate favorable dynamics.

Kumar, Dinesh; Bhattacharyya, R.; Smolarkiewicz, P. K.

2015-01-01

415

Influence of the surface drag coefficient (young waves) on the current structure of the Berre lagoon  

NASA Astrophysics Data System (ADS)

Due to the shallowness, currents and hydrodynamics of Berre lagoon (South of France) are closely conditioned by the bottom topography, and wind affects the entire water column, as for many other Mediterranean lagoons (Perez-Ruzafa, 2011). Wind stress, which is caused by moving atmospheric disturbance, is known to have a major influence in lagoon water circulation. According to the numerical simulation for the main directions of the wind: N-NW, S-SE and W (wind speed of 80 km/h) it is observed that the current is maximal alongshore in the wind direction; the bottom nearshore current being larger in shallower area. This fact is coherent with fundamental principle of wind-driven flows in closed or partially closed basins which states that in shallow water the dominant force balance is between surface wind stress and bottom friction, yielding a current in the direction of the wind (Mathieu et al, 2002, Hunter and Hearn, 1987; Hearn and Hunter,1990). A uniform wind stress applied at the surface of a basin of variable depth sets up a circulation pattern characterized by relatively strong barotropic coastal currents in the direction of the wind, with return flow occurring over the deeper regions (Csanady, 1967; Csanady, 1971). One of the key parameters characterizing the wind stress formulation is a surface drag coefficient (Cds). Thus, an effect of a surface drag coefficient, in the range 0.0016 - 0.0032, will be analyzed in this work. The value of surface drag coefficient Cds = 0.0016 used in our previous studies (Alekseenko et al., 2012), would correspond to mature waves (open sea). But, in the case of semi-closed lagoonal ecosystem, it would be more appropriate to consider "young waves" mechanism. A dependency of this coefficient in terms of the wind speed is given by Young (1999) in both cases of mature waves and young waves. For "young waves" generated at a wind speed of 80 km/h, Cds = 0.0032. So, the influence of Cds on the vertical profile of the velocity in the water column is analyzed in the range 0.0016 - 0.0032. For the three main wind directions considered in this work, for a wind speed of 80 km/h, the complex current structure of the Berre lagoon is analysed. In the nearshore zones, strong alongshore downwind currents are generated, reaching values of the order of 1m/s (up to 1.5 m/s) at the free surface, and 0.5 - 0.6 m/s at the bottom. References Alekseenko E., B. Roux, A. Sukhinov, R. Kotarba, D. Fougere. Coastal hydrodynamics in a windy lagoon; submitted to Computers and Fluids, oct. 2012 Csanady G. T.: Large-scale motion in the Great Lakes, Journal of Geophysical Research, 72(16), 4151-4161, 1967. Csanady G. T. : Baroclinic boundary currents and long edge-waves in basins with sloping shores. J. Physical Oceanography 1(2):92-104, 1971. Hunter, J.R. and Hearn, C.J.: Lateral and vertical variations in the wind-driven circulations in long, shallow lakes, Journal of Geophysical Research, 92 (C12), 1987. Hearn, C.J. and Hunter, J.R.: A note on the equivalence of some two- and three-dimensional models of wind-driven barotropic flow in shallow seas, Applied Mathematical Modelling, 14, 553-556, 1990. Mathieu P.P., Deleersnijder E., Cushman-Roisin B., Beckers J.M. and Bolding K.: The role of topography in small well-mixed bays, with application to the lagoon of Mururoa. Continental Shelf research, 22(9), 1379-1395, 2002. A. Pérez-Ruzafa, C. Marcos, I.M. Pérez-Ruzafa (2011). Mediterranean coastal lagoons in an ecosystem and aquatic resources management context//Physics and Chemistry of the Earth, Parts A/B/C, Volume 36, Issues 5-6, 2011, Pages 160-166 Young I.R., Wind generated ocean waves. Ocean Engineering Series Editors. Elsevier, 1999, ISBN: 0-08-043317-0.

Alekseenko, Elena; Roux, Bernard; Kharif, Christian; Sukhinov, Alexander; Kotarba, Richard; Fougere, Dominique; Chen, Paul Gang

2013-04-01

416

Tax deductions, environmental policy, and the double dividend hypothesis  

SciTech Connect

Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a double dividend. The authors extend previous models by incorporating tax-favored consumption goods (e.g., housing, medical care). The efficiency gains from recycling environmental tax revenues are therefore larger because pre-existing income taxes distort both consumption decisions and factor markets. In this setting a revenue-neutral emissions tax (or auctioned permits) produces a double dividend. Moreover, the overall costs of environmental tax swaps are negative, for modest emissions reduction. The efficiency gains from emissions taxes over grandfathered permits are also much larger than previously recognized.

Parry, I.W.H.; Bento, A.M.

2000-01-01

417

EY/Passport: Our Library of Tax Publications  

NSDL National Science Digital Library

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

418

The choice between emission taxes and output taxes under imperfect monitoring  

SciTech Connect

We consider a regulator`s choice between environmentally motivated emissions taxes and output taxes. We investigate how the optimal instrument depends on the monitoring cost function, the firm`s technology, and on social preferences regarding output and environmental quality. Pure emissions taxes are usually not optimal with monitoring costs. Pure output taxes are optimal under sufficiently high monitoring costs, sufficiently limited options for emission reduction by means other than output reduction, and sufficiently high substitutability of the output. Finally, conditions for the optimality of mixed taxes are given. 16 refs., 1 fig.

Schmutzler, A. [Heidelberg Univ. (Germany)] [Heidelberg Univ. (Germany); Goulder, L.H. [Stanford Univ., Washington, DC (United States)] [Stanford Univ., Washington, DC (United States)

1997-01-01

419

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

PubMed

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

Bonnet, Céline

2013-09-01

420

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

PubMed Central

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

Bonnet, Céline

2013-01-01

421

Structural Changes in the Surface Layer of Carbon Steels Under Friction and Current Loading in Air and in Liquid Media  

NASA Astrophysics Data System (ADS)

The current dependence of the electrical conductivity and wear intensity of a sliding electrical contact in air, glycerin, or electrolyte under electrolysis conditions at a contact current density of 100 A/cm2 is presented. The structural characteristics of the steel surface layer are shown to change due to the formation of the ?-iron and ferric carbide phases. Low phase content is found to cause higher wear intensity of the sliding contact.

Fadin, V. V.; Aleutdinova, M. I.; Kolubaev, A. V.

2015-01-01

422

Growth Effects of Flat-Rate Taxes  

Microsoft Academic Search

Recent estimates of the potential growth effects of tax reform vary wildly, ranging from zero to eight percentage points. Using an endogenous growth model, the authors assess which model features and parameter values are important for determining the quantitative impact of tax reform. The quantitative estimates in several recent papers are compared with each other and with some of the

Nancy L. Stokey; Sergio Rebelo

1995-01-01

423

Tax Reform and the Bond Market.  

ERIC Educational Resources Information Center

The tax exempt bond market continues to be unsettled, but many issues have been resolved by the Tax Reform Act of 1986. These range from very narrow technical adjustments to sweeping new limits applicable to all issuers, with some restrictions aimed directly at colleges and universities. (Author/MSE)

Clapp, David C.

1987-01-01

424

Adam Smith, Religion, and Tuition Tax Credits.  

ERIC Educational Resources Information Center

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

Alexander, Kern

1983-01-01

425

Can Sales Tax Revenue Equitably Finance Education?  

ERIC Educational Resources Information Center

In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

Jansen, Anicca C.

426

Summer 2012 Taxing Times for Nutmeggers  

E-print Network

Summer 2012 Taxing Times for Nutmeggers Balancing Revenue Growth and Volatility Assessing Tax job growth faded to a wimper, according to revised data from the Labor Department. Then the 2012-Q1 warmth and job growth, but it's conceivable that this year's extraordinary weather prompted firms to hire

Holsinger, Kent

427

Tax Increment Financing Growth in Iowa  

Microsoft Academic Search

Tax increment financing (TIF) is a mechanism authorized by Iowa law allowing local governments, primarily cities, to capture the taxes collected on property valuation growth in a specified district. The use of TIF authority among Iowa's cities is extremely popular. In fiscal 1991, there were 746 different TIF districts or projects in Iowa. By fiscal 1997 that number had increased

David A. Swenson; Liesl Eathington

2006-01-01

428

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

Inflation and increased fuel economy have reduced the buying power of the revenues collected from state and federal motor fuel taxes. Because fuel taxes are almost always collected on a per-gallon basis, in most states they must be raised by specific acts of the legislature and it is becoming increasingly difficult to find the political support necessary to raise them.

Jeffrey Ang-Olson; Martin Wachs; Brian D. Taylor

1999-01-01

429

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

Inflation and increased fuel economy have reduced the buying power of the revenues collected from state and federal motor fuel taxes. Because fuel taxes are almost always collected on a per-gallon basis, m most states they must be raised by specific acts of the legislature and it is becoming increasingly difficult to find the political support necessary to raise them.

Jeffrey Ang-Olson; Martin Wachs; Brian D. Taylor

2000-01-01

430

Lumpy Investment and Corporate Tax Policy  

Microsoft Academic Search

This paper studies the impact of corporate tax policy on the economy in the presence of both convex and nonconvex capital adjustment costs in a dynamic general equilibrium model. We show that corporate tax policy generates both intensive and extensive margin effects via the channel of marginal Q. Its impact is determined largely by the strength of the extensive margin

Jianjun Miao; Pengfei Wang

431

Two Views of a Tax Cut  

NSDL National Science Digital Library

This assignment is based on two graphs that appeared in the New York Times on April 7, 1995. The graphs provide "Republican" and "Democratic" views of a proposed tax cut. The graphs each measure the percent of "something" and in the assignment, students will compare the two graphs and determine whether both graphs are valid representations of the proposed tax cut.

Caren Diefenderfer

432

The taxing power and the public's health.  

PubMed

In its decision on the Affordable Care Act, the Supreme Court opened the door for Congress to use its taxing power to achieve myriad policy objectives. The federal government may now increasingly make creative use of taxes to pursue public health goals. PMID:23075142

Mello, Michelle M; Cohen, I Glenn

2012-11-01

433

California Community Colleges: Coping with Tax Reductions.  

ERIC Educational Resources Information Center

This paper examines the financial problems of California's community colleges caused by reduced local property tax support. In 1978 California voters enacted Proposition 13, a constitutional amendment that reduced taxes on real estate. The proposition's immediate effect on community college funding was a statewide, fifty-percent reduction in local…

Tollefson, Terrence A.

434

Managing and reducing corporate real estate taxes  

Microsoft Academic Search

Annual real estate taxes are one of the largest and fastest-growing occupancy costs for corporations owning or leasing real estate in the United States. An active programme of management, control and reduction of annual real estate tax assessments can be successful, if a corporation is proactive and follows certain steps on a timely basis.

William B. Ardern

2000-01-01

435

Designing Alternatives to State Motor Fuel Taxes  

E-print Network

Designing Alternatives to State Motor Fuel Taxes All states rely on gasoline taxes as one source efficiency and alternative fuel vehicles reduce both the equity of the revenue source and its growth over, leading to higher fuel efficiency, wide variations in fuel efficiency, and alternative- fuel vehicles

Bertini, Robert L.

436

State Government Tax Collections Data by State  

NSDL National Science Digital Library

The Census Bureau has released new datasets. State Tax Collection data contains "information on tax revenues of the 50 States and District of Columbia" for the period 1992 to 1996. Datasets can be downloaded in either ASCII or spreadsheet (.wk1) format. Technical information about the datasets is also available online. Note that data coverage may vary by format.

437

6.RP Kendall's Vase - Tax  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: Kendall bought a vase that was priced at \\$450. In addition, she had to pay 3% sales tax. How much did she pay for the vase?...

438

The Study of Tax Collection on Online Games’ Virtual Properties  

NASA Astrophysics Data System (ADS)

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

Zhaohui, Liu; Xiaomeng, Sun

439

The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State  

ERIC Educational Resources Information Center

Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

Stuit, David

2009-01-01

440

Inrush Current Simulation of Two Windings Power Transformer using Machine Parameters Estimated by Design Procedure of Winding Structure  

NASA Astrophysics Data System (ADS)

This paper presents estimation techniques of machine parameters for two windings power transformer using design procedure of winding structure. Especially, it is very difficult to obtain machine parameters for transformers in customers' facilities. Using estimation techniques, machine parameters could be calculated from the only nameplate data of these transformers. Subsequently, EMTP-ATP simulation of the inrush current was carried out using machine parameters estimated by design procedure of winding structure and simulation results were reproduced measured waveforms.

Tokunaga, Yoshitaka; Kubota, Kunihiro

441

Direct calculation of the ring current distribution and magnetic structure seen by Cluster during geomagnetic storms  

NASA Astrophysics Data System (ADS)

disturbances caused by the Earth's ring current, particularly during storm time activity, have a dominant effect on the geomagnetic field. Strong currents and large kinetic and magnetic energies can change considerably local field geometry and depress the ground geomagnetic field. The multispacecraft magnetic measurements of Cluster allow extensive in situ coverage of the ring current. We select 48 storm time Cluster crossing events to investigate the variation of the local current density distribution and magnetic configuration of the ring current. We find direct evidence for the existence of an inner, eastward flowing current in addition to the dominant westward current, in the ring plane. The radius of curvature of the magnetic field lines (MFLs) is found to be increasingly reduced at all local times during increasing storm activity, changing the resulting ring current magnetic geometry considerably, where the MFL configuration and the azimuthal current density distribution are asymmetric with the local time. During similar storm activity the radius of curvature of the local MFLs, Rc, is smallest on the nightside to duskside, medium on the dawnside, and largest on the dayside. This change in geometry may have significant influence on the spatial distribution of the particles with various energies in the plasmasphere, ring current, and radiation belts.

Shen, C.; Yang, Y. Y.; Rong, Z. J.; Li, X.; Dunlop, M.; Carr, C. M.; Liu, Z. X.; Baker, D. N.; Chen, Z. Q.; Ji, Y.; Zeng, G.

2014-04-01

442

Three-dimensional structure of tidal current in the East China Sea and the Yellow Sea  

Microsoft Academic Search

A three-dimensional tidal current model is developed and applied to the East China Sea (ECS), the Yellow Sea and the Bohai\\u000a Sea. The model well reproduces the major four tides, namely M2, S2, K1 and O1 tides, and their currents. The horizontal distributions of the major four tidal currents are the same as those calculated\\u000a by the horizontal two-dimensional models.

Xinyu Guo; Tetsuo Yanagi

1998-01-01

443

Hybrid modeling of the formation and structure of thin current sheets in the magnetotail  

NASA Technical Reports Server (NTRS)

Hybrid simulations are used to investigate the formation of a thin current sheet inside the plasma sheet of a magnetotail-like configuration. The initial equilibrium is subjected to a driving electric field which is qualitatively similar to what would be expected from solar wind driving. As a result, a new current sheet with the thickness of approximately the ion inertial length is formed. The current density inside the current sheet region is supplied largely by the electrons. Ion acceleration in the cross-tail direction is absent as the driving electric field fails to penetrate into the equatorial region.

Hesse, Michael; Winske, Dan; Birn, Joachim

1996-01-01

444

Current status of micro- and nano-structured optical fiber sensors  

Microsoft Academic Search

Recently developed micro- and nano-structured optical fiber sensors, with particular reference to surface plasmon resonance (SPR) fiber sensors and photonic crystal fiber (PCF) sensors are reviewed. SPR fiber sensors can have diverse structures such as D-shape, cladding-off, fiber tip or tapered fiber structures. Some of the recently developed novel structures include the use of various types of fiber gratings in

Byoungho Lee; Sookyoung Roh; Junghyun Park

2009-01-01

445

Development of SDT sensor based eddy current probe for detection of deep fatigue cracks in multi-layer structure  

Microsoft Academic Search

The detection and characterization of deeply buried fatigue damage in thick, multi-layer airframe components pose significant technical challenges to the aviation safety community. Currently, no nondestructive evaluation technique is available to reliably detect such potential damage from the exterior of the airframe, which is highly desirable in light of inspection cost as well as avoidance of structure damage. Recent technological

Buzz Wincheski; Feng Yu; John Simpon; Phillip Williams; Kirk Rackow

2010-01-01

446

Current topics in bioenergetics: Structure, biogenesis, and assembly of energy transducing enzyme systems. Volume 15  

SciTech Connect

This book contains 11 chapters. The chapter titles are: Structure of NADH-Ubiquinone Reductase (Complex I); Structure of the Succinate-Ubiquinone Oxidoreductase (Complex II); Structure of Mitochondrial Ubiquinol-Cytochrome-c Redutase (Complex III); Structure of Cytochrome-c Oxidase; Evolution of a Regulatory Enzyme: Cytochrome-c Oxidase (Complex IV); The Assembly of F/sub 1/F/sub 0/-ATPase in Escherichia coli; Biogenesis of Mitochondrial Energy Transducing Complexes; Biogenesis of Mammalian Mitochondria; Structure and Biogenesis of Chloroplast Coupling Factor (CF/sub 0/CF/sub 1/)-ATPase; Mitochondrial Gene Products; and Overview: Bioenergetics between Chemistry, Genetics, and Physics.

Lee, C.P.

1987-01-01

447

NBER WORKING PAPER SERIES EARNINGS DETERMINATION AND TAXES  

E-print Network

NBER WORKING PAPER SERIES EARNINGS DETERMINATION AND TAXES: EVIDENCE FROM A COHORT BASED PAYROLL TAX REFORM IN GREECE Emmanuel Saez Manos Matsaganis Panos Tsakloglou Working Paper 15745 http and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece Emmanuel Saez, Manos Matsaganis

Sadoulet, Elisabeth

448

Tax Incidence Varies Across the Price Distribution Jeffrey M. Perloff*  

E-print Network

Tax Incidence Varies Across the Price Distribution Jeffrey M. Perloff* Ximing Wu** May 18, 2006 Abstract Traditional treatments of tax pass through examine the tax incidence, which makes sense when the law of one price holds. However in markets with a price distribution, a tax may have an uneven effect

Perloff, Jeffrey M.

449

TAX HELP FOR INTERNATIONAL STUDENTS Who Must File?  

E-print Network

TAX HELP FOR INTERNATIONAL STUDENTS Who Must File? · Almost ALL F-1 and J-1 students present to file other state and federal tax forms · Employers issue W-2 Wage and Tax Statements and other income forms in late January, save for tax filing · GLACIER will give you the option to print out Form 1042S

Mahon, Bradford Z.

450

NBER WORKING PAPER SERIES DO DIVIDEND PAYMENTS RESPOND TO TAXES?  

E-print Network

NBER WORKING PAPER SERIES DO DIVIDEND PAYMENTS RESPOND TO TAXES? PRELIMINARY EVIDENCE FROM THE 2003 DIVIDEND TAX CUT Raj Chetty Emmanuel Saez Working Paper 10572 http://www.nber.org/papers/w10572 NATIONAL Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut Raj Chetty

Sadoulet, Elisabeth

451

Briefing Paper Wealth taxes: problems and practice around the world  

E-print Network

Briefing Paper Wealth taxes: problems and practice around the world There has been considerable of introducing a wealth tax of some form or another in the UK. But what exactly is a wealth tax, why might such a tax be a good idea in the UK and what are its main advantages and disadvantages? And to what extent

Birmingham, University of

452

Optimum Income Taxation and Layo Taxes Pierre Cahucy  

E-print Network

Optimum Income Taxation and Layo¤ Taxes¤ Pierre Cahucy CREST-INSEE, Université Paris 1, CEPR, IZA to unemployment. It is shown that optimal tax schemes comprise both payroll and layo¤ taxes when the state provides public unemployment insurance and aims at redistributing income. The optimal layo¤ tax is equal

Boyer, Edmond

453

Fiscal Restraints and the Burden of Local and State Taxes.  

ERIC Educational Resources Information Center

Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

De Tray, Dennis; And Others

454

The Bush Tax Cut and National Saving Alan J. Auerbach  

E-print Network

a substantial tax cut in 2001, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA). Much has been to the unwieldy acronym EGTRRA (the Economic Growth and Tax Relief Reconciliation Act). Much has been writtenThe Bush Tax Cut and National Saving Alan J. Auerbach University of California, Berkeley and NBER

Sadoulet, Elisabeth

455

Personal Income Taxes and the Growth of Small Firms  

Microsoft Academic Search

This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected the growth of their

Robert Carroll; Douglas Holtz-Eakin; Mark Rider; Harvey S. Rosen

2000-01-01

456

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

E-print Network

, and name, address, Employer Identification Number (EIN) or SSN of child care provider(s) Total rent paid, a copy of your 2012 Federal and/or New Jersey Tax Return. RUTGERS PRO BONO PROGRAM 856-225-6406 #12;For free, non-itemized tax return preparation, visit our Rutgers-Camden VITA Tax Site! FREE TAX

Kiledjian, Mike

457

Expanding Choice: Tax Credits and Educational Access in Indiana  

ERIC Educational Resources Information Center

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

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

2009-01-01

458

The tax base in transition: The case of Bulgaria  

Microsoft Academic Search

The transition from socialism characteristically reduces existing tax revenues at the same time that it increases the need for government spending. An increasing need for revenue combined with an eroding tax base creates a transition-related fiscal gap and a challenge for tax policy. The solution, say the authors, is not to lay a heavier tax burden on new private firms.

Željko Bogeti?; Arye L. Hillman

1994-01-01

459

Federal Income Tax Cuts and Low-Income Families.  

ERIC Educational Resources Information Center

This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

Sammartino, Frank J.

460

27 CFR 44.31 - Liability for special tax.  

Code of Federal Regulations, 2013 CFR

...special tax. 44.31 Section 44.31 Alcohol, Tobacco Products...Special (Occupational) Taxes § 44.31 Liability for special...tax at a rate specified by § 44.32. The tax shall be...business means the entire office, plant or area of the business...

2013-04-01

461

27 CFR 44.31 - Liability for special tax.  

...special tax. 44.31 Section 44.31 Alcohol, Tobacco Products...Special (Occupational) Taxes § 44.31 Liability for special...tax at a rate specified by § 44.32. The tax shall be...business means the entire office, plant or area of the business...

2014-04-01

462

27 CFR 44.31 - Liability for special tax.  

Code of Federal Regulations, 2012 CFR

...special tax. 44.31 Section 44.31 Alcohol, Tobacco Products...Special (Occupational) Taxes § 44.31 Liability for special...tax at a rate specified by § 44.32. The tax shall be...business means the entire office, plant or area of the business...

2012-04-01

463

27 CFR 44.31 - Liability for special tax.  

Code of Federal Regulations, 2011 CFR

...special tax. 44.31 Section 44.31 Alcohol, Tobacco Products...Special (Occupational) Taxes § 44.31 Liability for special...tax at a rate specified by § 44.32. The tax shall be...business means the entire office, plant or area of the business...

2011-04-01

464

LST Refund 10-07 LOCAL SERVICES TAX REFUND APPLICATION  

E-print Network

of the Local Services Tax (LST), and all necessary supporting documents, must be completed and presentedLST Refund 10-07 LOCAL SERVICES TAX ­ REFUND APPLICATION ___________________________________________ Tax Year APPLICATION FOR REFUND FROM LOCAL SERVICES TAX A copy of this application for a refund

Hardy, Christopher R.

465

Impact of Antarctic Circumpolar Current evolution on late middle Eocene to early Oligocene ocean structure  

NASA Astrophysics Data System (ADS)

The Antarctic Circumpolar Current (ACC) is a dominant feature of modern ocean circulation and climate, influencing meridional overturning circulation, transition depth from surface to deep ocean, gas exchange rate between atmosphere and deep ocean, and global surface heat distribution. A proto-ACC began to develop in the late middle Eocene (~40Ma) with shallow flow through the Drake Passage. Rapid deepening of the Tasman gateway (late Eocene to early Oligocene), and more gradual deepening of the Drake Passage through the Oligocene allowed the ACC to deepen and strengthen. The impact of the ACC on ocean circulation at its early stages of development has been debated for decades. New benthic foraminiferal ?18O and ?13C records from Atlantic DSDP/ODP Sites 366, 1053, and 1090, with comparisons to ASP-5 (Katz et al. 2011) and isotope compilations (Cramer et al. 2009), show that increased thermal differentiation of northern- and sourthern-sourced deepwaters began following the Middle Eocene Climate Optimum (MECO) and increased through the late Eocene. Published assemblage data from multiple microfossil groups show that major biotic changes in the surface and deep ocean began at this time. In the late Eocene, ?13C records and published opaline silica data indicate enhanced primary productivity at the northern edge of the polar front, consistent with model predictions for the effects of proto-ACC development in the late Eocene. In the early Oligocene, a large ?13C offset developed between mid-depth (~600m) and deep (>1000m) western North Atlantic waters, indicating development of intermediate-depth ?13C and O2 minima linked in the modern ocean to northward incursion of Antarctic Intermediate Water. At the same time, the ocean's coldest waters became increasingly restricted to south of the ACC, likely forming a bottom-ocean layer, as in the modern ocean. This indicates that the modern four-layer ocean structure (surface, intermediate, deep, bottom) developed by the early Oligocene as a consequence of the ACC. We conclude that the (proto-)ACC impacted global ocean circulation by the beginning of the late Eocene, with increasing influence through the Oligocene. The timing of the oceanographic changes implies that the development of the ACC likely influenced the climate transition to continent-scale Antarctic glaciation.

Katz, M.; Borrelli, C.; Cramer, B. S.; Rabideaux, N. M.; Toggweiler, J. R.

2011-12-01

466

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2010-04-01

467

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2012-04-01

468

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2011-04-01

469

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2013-04-01

470

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...  

Code of Federal Regulations, 2012 CFR

...SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions...from social security taxes by certain tax-exempt...and social security number (if any) of each...address, and employer identification number of the...

2012-04-01

471

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...  

...SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions...from social security taxes by certain tax-exempt...and social security number (if any) of each...address, and employer identification number of the...

2014-04-01

472

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...  

Code of Federal Regulations, 2013 CFR

...SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions...from social security taxes by certain tax-exempt...and social security number (if any) of each...address, and employer identification number of the...

2013-04-01

473

Synthesis, structure, and properties of nanocrystalline zinc by pulsed-current electrodeposition  

NASA Astrophysics Data System (ADS)

Square-wave cathodic current electrodeposition was used to produce for the first time nanocrystalline zinc electrodeposits from both zinc chloride and zinc sulfate-based electrolytes. The influence of pulse electrodeposition parameters and polyacrylamide and thiourea additions on the grain size, surface morphology, and preferred orientation of zinc deposits was determined. The microstructure and surface morphology of the zinc electrodeposits were studied by SEM, FESEM, and AFM. X-ray diffraction was used to determine the preferred orientation of these deposits. The grain size of zinc deposits decreased gradually with increasing current on-time at constant current off-time and peak current density. An increase in the current off-time at constant current on-time and peak current density resulted in grain growth. A progressive decrease of the grain size was observed with increasing peak current density at constant current on-time and off-time. Nanocrystalline zinc (50 nm) was obtained from the chloride-based electrolyte at on-time of 5 ms, off-time of 9 ms and a peak current density of 1000 mA/cm2. Nanocrystalline zinc with an average grain size of 38 nm was obtained from sulfate-based electrolyte at on-time of 7 ms, off-time of 9 ms and at peak current density of 1200 mA/cm2. The hardness of nanocrystalline zinc increases from 5 to 8 times higher than that of pure polycrystalline zinc (0.29 GPa). Calorimetric investigations using DSC show two exothermic peaks. The first peak (peak temperature of 429 K) was attributed to the release of internal lattice strain. Abnormal grain growth was observed by the AFM and the second peak from the DSC scan, which begins at 576 K with a peak temperature of 608 K. Potentiodynamic and alternating current impedance testing of nanocrystalline zinc deposits show that the corrosion current density of nanocrystalline zinc was about 60% lower than that of electrogalvanized (EG) steel, 90 muA/cm 2 and 229 muA/cm2, respectively. The passive film formed on the nanocrystalline zinc surface seems to be a dominating factor for the corrosion behavior observed.

Youssef, Khaled Mohamed Saber Abdel-Hamid

474

26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...  

Code of Federal Regulations, 2010 CFR

...any return of income tax, estate tax, gift tax, generation-skipping transfer...Paying any income tax, estate tax, gift tax, generation-skipping transfer... (i) Assessing any tax; (ii) Giving or making any notice or demand for...

2010-04-01

475

Ionic current devices—Recent progress in the merging of electronic, microfluidic, and biomimetic structures  

PubMed Central

We review the recent progress in the emerging area of devices and circuits operating on the basis of ionic currents. These devices operate at the intersection of electrochemistry, electronics, and microfluidics, and their potential applications are inspired by essential biological processes such as neural transmission. Ionic current rectification has been demonstrated in diode-like devices containing electrolyte solutions, hydrogel, or hydrated nanofilms. More complex functions have been realized in ionic current based transistors, solar cells, and switching memory devices. Microfluidic channels and networks—an intrinsic component of the ionic devices—could play the role of wires and circuits in conventional electronics. PMID:24404020

Koo, Hyung-Jun; Velev, Orlin D.

2013-01-01

476

Effectiveness and limitations of the Earned Income Tax Credit for reducing child poverty in the United States  

Microsoft Academic Search

Based on international comparisons, the United States has a high child poverty rate. The Earned Income Tax Credit (EITC), which provides a tax benefit to low-income working households and was expanded after the 1990s welfare reform, is currently this country's largest cash transfer program for low-income families with children. This article examines the historical components of the EITC. We then

Mary Keegan Eamon; Chi-Fang Wu; Saijun Zhang

2009-01-01

477

UTAH SALES TAX MONTHLY REPORT NOT including food and food ingredients qualifying for reduced sales tax rate  

E-print Network

UTAH SALES TAX MONTHLY REPORT NOT including food and food ingredients qualifying for reduced sales tax rate Department Name Reporting Month and Year After completing the form, please sign at the bottom to compile the information and mail the tax return to the State Tax Commission before the due date

478

THE FEDERAL ESTATE TAX IS A TAX AGAINST THE estate of a deceased person for the right to transfer property  

E-print Network

THE FEDERAL ESTATE TAX IS A TAX AGAINST THE estate of a deceased person for the right to transfer property at death. The amount of the estate tax depends upon the value of the assets the decedent (the and credits available. In many cases, the potential estate tax can be reduced significantly by careful

479

Structure and evolution of the current sheet by multi-spacecraft observations  

SciTech Connect

On April 22, 1979, from 0840 to 1018 UT, ISEE 1, ISEE 2 and IMP 8 were all in or near the magnetotail current sheet at 17 Re, 16 Re and 35 Re respectively while ISEE 3 monitored the solar wind 206 Re upstream of the Earth. A global perspective of the four spacecraft observations and of the ground magnetic records is presented in this paper. The hyperbolic tangent current sheet model of Harris has been used to calculate the current sheet thickness and to analyze the plasma distribution in the vertical direction. It is found that during this event the current sheet thickness varied from 2.5 Re to 1.5 Re for northward IMF but thinned abruptly to 0.5 Re when the IMF turned southward.

Zhou, X.Y. [Chinese Academy of Sciences, Beijing (China). Inst. of Geophysics; Russell, C.T. [Univ. of California, Los Angeles, CA (United States). Inst. of Geophysics and Planetary Physics; Gosling, J. [Los Alamos National Lab., NM (United States)

1997-12-31

480

The Feasibility of a Current-Source Thermoelectric Power Generator and Its Corresponding Structure Design  

NASA Astrophysics Data System (ADS)

Traditional thermoelectric power generators consist of thermoelectric elements connected electrically in series and thermally in parallel. Current flowing inside the thermoelectric power generator is conventionally considered to be driven by the Seebeck effect-induced electric field and the output voltage-induced reverse electric field. This paper proposes a more comprehensive model that implies that current is also driven by chemical potential and carrier density variation. Therefore, the thermoelectric power generator can be treated as a current-source power supplier when the current driven by carrier density variation dominates. This paper performs holistic finite element implementation of the new holistic model where a thermoelectric power generator unit behaves like a current-source while the working temperature conditions maintain stability. This result validates that the thermoelectric element shows the behaviors of a current-source power supply under certain conditions. This discovery brings a new perspective on the behaviors of thermoelectric elements, which potentially will lead to the development of novel thermoelectric power generator design.

Wu, Guangxi; Yu, Xiong

2015-01-01

481

The kinematic and hydrographic structure of the Gulf of Maine Coastal Current  

USGS Publications Warehouse

The Gulf of Maine Coastal Current (GMCC), which extends from southern Nova Scotia to Cape Cod Massachusetts, was investigated from 1998 to 2001 by means of extensive hydrographic surveys, current meter moorings, tracked drifters, and satellite-derived thermal imagery. The study focused on two principal branches of the GMCC, the Eastern Maine Coastal Current (EMCC) that extends along the eastern coast of Maine to Penobscot Bay, and the Western Maine Coastal Current (WMCC) that extends westward from Penobscot Bay to Massachusetts Bay. Results confirm that GMCC is primarily a pressure gradient-driven system with both principal branches increasing their transport in the spring and summer due to fresh-water inflows, and flowing southwestward against the mean wind forcing during this period. In the spring and summer the subtidal surface currents in the EMCC range from 0.15 to 0.30 ms-1 while subtidal WMCC currents range from 0.05 to 0.15 ms-1. The reduction of southwestward transport near Penobscot Bay is accomplished via an offshore veering of a variable portion of the EMCC, some of which recirculates cyclonically within the eastern Gulf of Maine. The degree of summer offshore veering, versus leakage into the WMCC, varied strongly over the three study years, from nearly complete disruption in 1998 to nearly continuous through-flow in 2000. Observations show strong seasonal and interannual variability in both the strength of the GMCC and the degree of connectivity of its principal branches. ?? 2005 Elsevier Ltd. All rights reserved.

Pettigrew, N.R.; Churchill, J.H.; Janzen, C.D.; Mangum, L.J.; Signell, R.P.; Thomas, A.C.; Townsend, D.W.; Wallinga, J.P.; Xue, H.

2005-01-01

482

Investigation of fine spatial structure of currents and submesoscale eddies based on satellite radar data and concurrent acoustic measurements  

NASA Astrophysics Data System (ADS)

Satellite high-resolution radar data from Envisat ASAR, RADARSAT-2 and TerraSAR-X sensors are used for the detection and investigation of fine structure of currents and submesoscale eddies. The fine structure of sea currents is manifested in radar images as quasiperiodic slick strips of a horizontal scale from tens of meters to several kilometers. The strips are typically elongated along the currents apparently indicating their jet character and intermittence. The focus is on filamentary slick bands involved into small scale vortical processes and allowing estimation of spatial characteristics of submesoscale eddies based on their SAR signatures. Submesoscale or eddies with diameters of less than Rossby radius of deformation could hardly be investigated by traditional oceanographic means due to spontaneity of their appearance, nonstationarity and short lifetimes. Sources of their generation are still not well known. A large archive of satellite data accumulated during 1999-2011 over different parts of the Black, Baltic and Caspian Seas has been analyzed in order to search, systemize and reveal mechanisms of formation and evolution of small scale eddy structures in these areas. Atmospheric and hydrological fronts and current instability have been found to play a significant role in submesoscale eddies generation. Subsatellite measurements using acoustic Doppler profiler (ADCP) have been performed aimed at verification and adjustment of the results obtained based on satellite radar data. The formation and drift of a near-shore submesoscale anticyclonic eddies of 5-7 km in diameter were observed.

Lavrova, Olga; Serebryany, Andrey; Bocharova, Tatiana; Mityagina, Marina

2012-09-01

483

TAX-SHELTERED INVESTMENT PROGRAM Capital Area Health Consortium (CAHC) has a Tax-Sheltered Investment Plan (403b) available for its  

E-print Network

Page 94 TAX-SHELTERED INVESTMENT PROGRAM Capital Area Health Consortium (CAHC) has a Tax-Sheltered Investment Plan (403b) available for its employees. Money may be deducted from each paycheck on a pre-tax basis (403B) or a post-tax basis (Roth). The pre-tax option reduces the amount of income that is taxed

Oliver, Douglas L.

484

Current-Induced Magnetic Domain Wall Motion in a Co/Ni Nanowire with Structural Inversion Asymmetry  

NASA Astrophysics Data System (ADS)

The authors have investigated the current-induced magnetic domain wall (DW) motion in perpendicularly magnetized Co/Ni nanowire with structural inversion asymmetry (SIA). In this system, DW motion to the direction of electric current flow, not electron flow, and high DW velocity up to 110 m/s were confirmed, which have never been observed in Co/Ni systems without SIA. In addition, we found that the DW velocity showed a strong dependence on the perpendicular magnetic field in the range of ±100 Oe. These results suggest that DW in the Co/Ni nanowire with SIA moves in the steady mode, not in the precessional mode.

Koyama, Tomohiro; Hata, Hiroshi; Kim, Kab-Jin; Moriyama, Takahiro; Tanigawa, Hironobu; Suzuki, Tetsuhiro; Nakatani, Yoshinobu; Chiba, Daichi; Ono, Teruo

2013-03-01

485

Formation of current sheets and sigmoidal structure by the kink instability of a magnetic loop  

E-print Network

We study dynamical consequences of the kink instability of a twisted coronal flux rope, using the force-free coronal loop model by Titov & D\\'emoulin (1999) as the initial condition in ideal-MHD simulations. When a critical value of the twist is exceeded, the long-wavelength ($m=1$) kink mode develops. Analogous to the well-known cylindrical approximation, a helical current sheet is then formed at the interface with the surrounding medium. In contrast to the cylindrical case, upward-kinking loops form a second, vertical current sheet below the loop apex at the position of the hyperbolic flux tube (generalized X line) in the model. The current density is steepened in both sheets and eventually exceeds the current density in the loop (although the kink perturbation starts to saturate in our simulations without leading to a global eruption). The projection of the field lines that pass through the vertical current sheet shows an S shape whose sense agrees with the typical sense of transient sigmoidal (forward...

Kliem, B; Toeroek, T

2004-01-01

486

Analysis of amorphous-nano-crystalline multilayer structures by optical, photo-deflection and photo-current spectroscopy.  

PubMed

Thin film structures consisting of nano-crystalline and amorphous silicon layers deposited on glass by plasma enhanced chemical vapour deposition have been studied by optical spectroscopy methods (transmittance, photo-thermal deflection spectroscopy and photo-current spectroscopy) while structure was examined by Raman spectroscopy. The nano-crystalline layers were grown on the same amorphous layers, using different radio-frequency (RF) discharge powers, leading to different structural and optical properties. The energy dependence of the absorption coefficient above the band gap agrees well to the bimodal size distribution of crystals and crystal fraction estimated by Raman spectroscopy. For energies below the band gap, the comparison of the absorption of the bi-layer systems with respect to single amorphous layer reveals that the samples produced at higher RF discharge present a higher disorder degree (Urbach edge increases) and higher number of structural defects (absorption related to the defects increases). PMID:18502137

Gracin, D; Sancho-Paramon, J; Jurai?, K; Gajovi?, A; Ceh, M

2009-01-01

487

Response of Saturn's Current Sheet Structure to Changes in the Solar Wind Dynamic Pressure and IMF  

NASA Astrophysics Data System (ADS)

Using our global MHD model of Saturn’s magnetosphere, we investigate the location, shape and motion of Saturn’s current sheet under a variety of situations. Our global MHD model self consistently treats the entire magnetosphere and includes magnetospheric plasma sources from a major disk-like source from Enceladus and the rings and a secondary toroidal plasma source from Titan. The model produces solutions which are not constrained to be symmetric therefore the results are quite useful in trying to extend previous models that have been generated using Cassini data. Because we can carefully control the inputs to our MHD model, we do not have to worry about separating variations due to local time, varying upstream conditions, spacecraft motion or changes in the mass loading rate that often make interpreting the data complicated. We will present results for both steady state, as well as time varying solar wind conditions. Simulations with constant solar wind conditions allow us to study the effect that upsteam dynamic pressure has on both the shape and size of the current sheet. In addition, we will present results from simulations that include sudden changes in the solar wind dynamics pressure as well as the IMF direction. These simulations will allow us to study the current sheet response and to look for features such as current sheet flapping. Our previous studies have shown that the current sheet in our model does in fact reproduce the “bowl-like” behavior expect at most local times. However, at dusk, the current sheet is often quite warped. We will examine the cause of this warping and under what conditions it occurs.

Hansen, K. C.; Jia, X.; Gombosi, T. I.

2010-12-01

488

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

PubMed Central

Objective To systematically review studies of tobacco industry efforts to influence tax policies. Data sources We conducted searches between 1st October 2009 and 31st March 2010 on 14 databases/websites, in relevant bibliographies and via experts. Study selection We included studies if they: focused on industry efforts to influence tobacco tax policies; drew on empirical evidence; were in English; concerned the period 1985–2010. 36 studies met these criteria. Data extraction Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Data synthesis We assessed evidence thematically to identify distinct tobacco industry aims, arguments and tactics. 34 studies examined industry efforts to influence tax levels. They suggest industry works hard to prevent significant increases and particularly dislikes taxes ‘earmarked’ for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing ‘front groups’; securing credible allies, direct lobbying; and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. Conclusions The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence: tax structures; excise policies beyond the US; recent policies. PMID:22887175

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

2013-01-01

489

The influence of structural defects on intragranular critical currents of bulk MgB[sub 2].  

SciTech Connect

Bulk MgB2 samples were prepared under different synthesis conditions and analyzed by scanning and transmission electron microscopy. The critical current densities were determined from the magnetization versus magnetic field curves of bulk and powder-dispersed-in-epoxy samples. Results show that through a slow cooling process, the oxygen dissolved in bulk MgB2 at high synthesis temperatures can segregate and form nanometer-sized coherent precipitates of Mg(B,O)2 in the MgB2 matrix. Magnetization measurements indicate that these precipitates act as effective flux pinning centers and therefore significantly improve the intra-grain critical current density and its field dependence.

Serquis, A. (Adriana); Liao, Xiaozhou; Civale, L. (Leonardo); Zhu, Y. T. (Yuntian Theodore); Coulter, J. Y. (James Y.); Peterson, D. E. (Dean E.); Mueller, F. M. (Fred M.)

2002-01-01

490

Tax policy, housing markets, and elderly homeowners  

E-print Network

This dissertation consists of three essays studying the impact of tax policy on housing markets and elderly homeowners. Chapter One examines the potential lock-in effect of capital gains taxation on home sales, using the ...

Shan, Hui, Ph. D. Massachusetts Institute of Technology

2008-01-01

491

Capital Income Taxes with Heterogenous Discount Rates  

E-print Network

With heterogeneity in both skills and preferences for the future, the Atkinson-Stiglitz result that savings should not be taxed with optimal taxation of earnings does not hold. Empirical evidence shows that on average ...

Diamond, Peter A.

2009-07-14

492

Tax distortions and global climate policy  

E-print Network

We consider the efficiency implications of policies to reduce global carbon emissions in a world with pre-existing tax distortions. We first show that the weak double dividend, the proposition that the welfare improvement ...

Babiker, Mustafa H.M.; Metcalf, Gilbert E.; Reilly, John M.

493

Excise Tax Incidence: Context Rich Problem  

NSDL National Science Digital Library

Context Rich Problem using the concepts of excise tax incidence, elasticity of demand, and elasticity of supply. Students must determine which information is appropriate and which is extraneous to the problem.

Ruffer, Rochelle

494

19 CFR 4.20 - Tonnage taxes.  

Code of Federal Regulations, 2010 CFR

...the Bahama Islands, the Bermuda Islands, the coast of South America bordering on the Caribbean Sea (considered...the tax. 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the...

2010-04-01

495

19 CFR 4.20 - Tonnage taxes.  

Code of Federal Regulations, 2011 CFR

...the Bahama Islands, the Bermuda Islands, the coast of South America bordering on the Caribbean Sea (considered...the tax. 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the...

2011-04-01

496

19 CFR 4.20 - Tonnage taxes.  

...the Bahama Islands, the Bermuda Islands, the coast of South America bordering on the Caribbean Sea (considered...the tax. 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the...

2014-04-01

497

19 CFR 4.20 - Tonnage taxes.  

Code of Federal Regulations, 2013 CFR

...the Bahama Islands, the Bermuda Islands, the coast of South America bordering on the Caribbean Sea (considered...the tax. 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the...

2013-04-01

498

19 CFR 4.20 - Tonnage taxes.  

Code of Federal Regulations, 2012 CFR

...the Bahama Islands, the Bermuda Islands, the coast of South America bordering on the Caribbean Sea (considered...the tax. 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the...

2012-04-01

499

GOP Tax Cut Bill Passes Senate  

NSDL National Science Digital Library

Yesterday, the US Senate narrowly approved a $792 billion tax cut, 50-49. The bill, which was passed by the House with a vote of 221-206, would, among other things, cut all five income tax rates by one percentage point, lower capital gains rates, and eliminate death taxes on estates. The bill will not be sent to President Clinton -- who opposes the size of the cut and favors using the projected budget surplus to shore up Social Security and Medicare -- until Congress returns from the August recess. The President has promised to veto the measure, and both parties will, no doubt, spend the next month advocating their respective positions to the voters. The sites listed provide more information about the tax cut bill.

De Nie, Michael W.

500

19 CFR 351.509 - Direct taxes.  

Code of Federal Regulations, 2010 CFR

...ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes...a benefit exists to the extent that appropriate interest charges are not collected. Normally, a deferral of direct...

2010-04-01