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1

The design of tax structure: Direct versus indirect taxation  

Microsoft Academic Search

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

A. B. Atkinson; J. E. Stiglitz

1976-01-01

2

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Imposition of excise tax on structured settlement factoring transactions...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

2011-04-01

3

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Imposition of excise tax on structured settlement factoring transactions...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

2010-04-01

4

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

5

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

Microsoft Academic Search

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

Fareed M. A. Hassan

1998-01-01

6

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

PubMed Central

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

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

2013-01-01

7

Tax structure, size of government, and the extension ofthevoting franchise in Western Europe, 18601938  

Microsoft Academic Search

We study the consequences of the extension of the voting franchise for the size of (central) government and for the tax structure\\u000a in ten western European countries, 18601938. The main hypothesis under investigation is that the impact of the franchise\\u000a extension on the tax structure is conditional on tax collection costs. We find that the share of direct taxes (including

Toke S. Aidt; Peter S. Jensen

2009-01-01

8

Thomson Tax On - Line  

NSDL National Science Digital Library

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

9

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

ERIC Educational Resources Information Center

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

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

10

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 19551990 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

11

Indiana School Funding Symposium. Alternative Tax Structures for Indiana's Schools: Implication for School Funding. Summary of Symposium Proceedings (Indianapolis, Indiana, June 22, 1998).  

ERIC Educational Resources Information Center

Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,

North Central Regional Educational Lab., Oak Brook, IL.

12

Birkeland currents and auroral structure  

NASA Technical Reports Server (NTRS)

A short history of studies of Birkeland currents and a summary of measurement techniques is provided. The observations made to date show that discrete auroral arcs and upward flowing Birkeland currents are usually associated. There is experimental uncertainty about whether these upward currents are strongest just above the arcs or are concentrated at the edges. A consistent pattern relating the location of the downward return current, the electrojet, and the electric field has not been found.

Anderson, H. R.

1978-01-01

13

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

Microsoft Academic Search

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

Vanina Boglea

14

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

Microsoft Academic Search

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

Christopher A. Pissarides

1998-01-01

15

Top tax system: a common taxation system for all nations  

Microsoft Academic Search

Ultimate tax reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called TOP Tax system is adopted and implemented by all nations.TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws,

Vijaya Krushna Varma Varma

2009-01-01

16

Employee Benefits and Tax Reform  

Microsoft Academic Search

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

Stephen A. Woodbury

1996-01-01

17

Tax policy and planning implications of hidden taxes: effective marginal tax rate exercises  

Microsoft Academic Search

Hidden taxes in the form of floors and phaseouts are prevalent in the current US tax system and can have a considerable impact on the marginal tax rate faced by the taxpayer. It is important that future tax professionals be familiar with the theoretical and practical implications of hidden taxes. This paper provides a series of classroom exercises to illustrate

Carol M Fischer; Timothy J Rupert; Martha L Wartick

2001-01-01

18

Nucleon neutral-current structure functions  

Microsoft Academic Search

The structure of the nucleon is studied by means of deep-inelastic neutrino-nucleon scattering at high energies through the weak neutral current. The neutrino-nucleon scattering events were observed in a 340-metric-ton fine-grained calorimeter exposed to a narrow-band (dichromatic) neutrino beam at Fermilab. The data sample after analysis cuts consists of 9200 charged-current and 3000 neutral-current neutrino and antineutrino events. The neutral-current

T. S. Mattison; J. Bofill; W. Busza; T. Eldridge; J. I. Friedman; S. Fuess; M. C. Goodman; H. W. Kendall; T. Lyons; R. Magahiz; A. Mukherjee; L. S. Osborne; R. Pitt; L. Rosenson; A. Sandacz; M. Tartaglia; F. E. Taylor; R. Verdier; J. S. Whitaker; G. P. Yeh; D. Bogert; R. Burnstein; J. G. Morfin; L. Stutte; J. K. Walker; M. Abolins; R. Brock; A. Cohen; J. Ernwein; D. Owen; J. Slate; H. Weerts

1990-01-01

19

Tax Game  

NSDL National Science Digital Library

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

Blecha, Betty J.

20

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

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

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

2008-10-01

21

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

22

Tax evasion and avoidance typologies  

Microsoft Academic Search

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

Jeffrey Simser

2008-01-01

23

The Effects of Combined Marginal Tax Rates on the Working Poor: Evidence from the Current Population Survey and the Survey of Income and Program Participation  

Microsoft Academic Search

Most works that have been done concerning the effects on work effort of the income based phase-out of assistance programs have been specific to one program or another. Most theorists believe, however, that the primary issue is the marginal tax rates faced by those facing the phase-out of several programs at once. This paper examines data from the Current Population

Paul D. Trampe

2011-01-01

24

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

SciTech Connect

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

Long, A.W. Jr.

1983-01-01

25

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

26

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

27

26 CFR 157.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS...and Administration 157.7701-1 Tax return preparer. (a) In general . For the definition of a tax return preparer, see ...

2010-04-01

28

Tax Policy and Administration  

NSDL National Science Digital Library

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

2007-08-05

29

POVERTY, TAX EVASION AND THE OPTIMUM GENERAL INCOME TAX  

Microsoft Academic Search

This paper combines poverty considerations in the social welfare function and tax evasion into an optimal general income tax problem. It investigates the optimal audit and tax structures using a model with two types of individual, endogenous labor supply and a hybrid social welfare function that captures the pluralism of the objectives of a full committed government. The results confirm

Enlinson Henrique Carvalho Mattos

2005-01-01

30

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

Microsoft Academic Search

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

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

31

Current perspectives on RNA secondary structure probing.  

PubMed

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

2014-08-01

32

Taxing Situations.  

ERIC Educational Resources Information Center

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

Sabo, Sandra R.

1995-01-01

33

Understanding tax reform in the Central Asian Republics  

Microsoft Academic Search

Tax reform experience in countries in transition shows the need for reformer's incentive structure and a roadmap. ► International best practice is useful but not sufficient for tax system modernization. ► Tax policy and tax administration reforms should be carried out simultaneously. ► Tax policy reform points to competitive and flat tax rates among countries. ► Tax administration modernization

Manouchehr Mokhtari; Mamak Ashtari

2012-01-01

34

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

35

Numerical electromagnetic field analysis of lightning current in tall structures  

Microsoft Academic Search

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

Yoshihiro Baba; Masaru Ishii

2001-01-01

36

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

PubMed

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

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

2012-12-01

37

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

PubMed Central

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

Kirchler, Erich; Wahl, Ingrid

2010-01-01

38

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

39

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

40

Rural Nebraskans' Perceptions of Tax Restructuring and Local Schools. 1998 Nebraska Rural Poll Results. A Working Paper.  

ERIC Educational Resources Information Center

This report details results of the 1998 Nebraska Rural Poll, which asked rural Nebraskans their opinions on taxes, school finance, and school consolidation. Survey responses were received from 4,196 residents of Nebraska's 87 non-metropolitan counties. When asked about the tax structure, most respondents favored changing the current distribution

Allen, John C.; Filkins, Rebecca; Cordes, Sam; Jarecki, Eric J.

41

Low dark current N structure superlattice MWIR photodetectors  

NASA Astrophysics Data System (ADS)

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

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

2014-06-01

42

Structure of the Jovian Magnetodisk Current Sheet: Initial Galileo Observations  

NASA Technical Reports Server (NTRS)

The ten-degree tilt of the Jovian magnetic dipole causes the magnetic equator to move back and forth across Jupiter's rotational equator and tile Galileo orbit that lies therein. Beyond about 24 Jovian radii, the equatorial current sheet thins and tile magnetic structure changes from quasi-dipolar into magnetodisk-like with two regions of nearly radial but antiparallel magnetic field separated by a strong current layer. The magnetic field at the center of the current sheet is very weak in this region. Herein we examine tile current sheet at radial distances from 24 55 Jovian radii. We find that the magnetic structure very much resembles tile structure seen at planetary magnetopause and tail current sheet crossings. Tile magnetic field variation is mainly linear with little rotation of the field direction, At times there is almost no small-scale structure present and the normal component of the magnetic field is almost constant through the current sheet. At other times there are strong small-scale structures present in both the southward and northward directions. This small-scale structure appears to grow with radial distance and may provide the seeds for tile explosive reconnection observed at even greater radial distances oil tile nightside. Beyond about 40 Jovian radii, the thin current sheet also appears to be almost constantly in oscillatory motion with periods of about 10 min. The amplitude of these oscillations also appears to grow with radial distance. The source of these fluctuations may be dynamical events in tile more distant magnetodisk.

Russell, C. T.; Huddleston, D. E.; Khurana, K. K.; Kivelson, M. G.

2001-01-01

43

Can Soft Drink Taxes Reduce Population Weight?  

PubMed Central

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

Fletcher, Jason M.; Frisvold, David

2009-01-01

44

Taxing energy  

SciTech Connect

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.

Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

1990-01-01

45

The structure and dynamics of the heliospheric current sheet  

Microsoft Academic Search

It has been suggested that the sector structure observed in the interplanetary magnetic field may be interpreted in terms of a warped equatorial current sheet in the heliosphere. The reported study seeks to investigate this suggestion and to provide a clear picture of the topology of the current sheet. An analysis is presented of the magnetic field data obtained by

B. T. Thomas; E. J. Smith

1981-01-01

46

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

47

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

48

Optical fiber current sensor based on a magnetic structure  

Microsoft Academic Search

In this work the implementation of a sensor of optical fiber current is reported by means of a magnetic structure. The sensing element (magnetic structure) consists of a magnet placed in the center of a plastic membrane. The variation in the intensity of the light caused by a mirror adapted to the membrane allowed to detect the changes in the

J. A. Martin-Vela; C. H. Lopez May; Julian M. Estudillo-Ayala; Roberto Rojas-Laguna; Edgar Alvarado-Mendez; Jose A. Andrade Lucio; F. Ireta-Moreno; Oscar G. Ibarra-Manzano

2005-01-01

49

The Tennessee State-Local Tax System with Reform Proposals. A Preliminary Report on the Tennessee State-Local Tax System with Reform Proposals.  

ERIC Educational Resources Information Center

This report examines the Tennessee state-local tax structure to determine whether tax inequities have given rise to a situation in which taxes have contributed to an inadequate or inequitable flow of financial resources to the public schools. It investigates the possibility that some structural changes in the tax system might improve both tax

Tennessee Univ., Knoxville. Center for Business and Economic Research.

50

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

51

Cathodic protection current testing for large plant structures  

SciTech Connect

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

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

1996-07-01

52

TaxIssue.com  

NSDL National Science Digital Library

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

53

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

NASA Astrophysics Data System (ADS)

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

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

2013-12-01

54

Critical currents in A-15 structure Nb3Al converted from cold-worked bcc structure  

NASA Technical Reports Server (NTRS)

The paper considers critical currents in A-15 structure Nb3Al converted from a cold-worked bcc structure. Nb3Al prepared in the ductile phase by quenching and mechanical working followed by conversion to the A-15 structure could carry currents above 10 to the 9th power A/sq m in fields near 20 T. These critical currents are comparable to those of Nb3Ge and V3Ga which are closest competing materials for use in high fields; further enhancement of the critical current is possible if thermal treatments are optimized.

Woollam, J. A.; Alterovitz, S. A.; Haugland, E.; Webb, G. W.

1980-01-01

55

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

PubMed Central

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

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

2013-01-01

56

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

57

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

58

Nonquasineutral current equilibria as elementary structures of plasma dynamics  

SciTech Connect

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

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

2010-01-15

59

Structure and function of nucleotide sugar transporters: Current progress.  

PubMed

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

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

2014-06-01

60

Structure of current sheets in magnetic holes at 1 AU  

NASA Technical Reports Server (NTRS)

Current density profiles in several types of interplanetary magnetic holes have been calculated using high-resolution Imp 6 magnetic field data (12.5 vector measurements/s), 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. Four types of simple magnetic holes are discussed, in which B varies nearly monotonically on each side of the hole. In two of the holes, B varies in intensity but not in direction as a result of currents normal to B. In the other two holes, B changes in both magnitude and direction as a result of currents both normal and parallel to B. The observed structures are found to be qualitatively consistent with the models of Burlaga and Lemaire (1978). 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 at various angles with respect to B. There is no model of such magnetic holes at present.

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

1978-01-01

61

A current access, self-structured, multilayered bubble domain memory  

NASA Technical Reports Server (NTRS)

Preliminary experimental results are reported on a self-structured, multilayer bubble memory with buried data layer. Stripe domains are used to move carrier bubbles by magnetostatic coupling. An expression is derived for that coupling as a function of thickness of the GGG separation layer. Experimental values of coupling are given as a function of bias field. An expression for stripe curvature as a function of bias field is derived. The performance of seven different current access stripe propagation circuits is reported.

Stermer, R. L., Jr.; Kamin, M.; Tolman, C. H.; Torok, E. J.

1980-01-01

62

The Structure of Marks Gospel: Current Proposals  

Microsoft Academic Search

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

Kevin W. Larsen

2004-01-01

63

Tax Riots  

Microsoft Academic Search

This paper considers an optimal taxation environment where household income is private information, and the government randomly audits and punishes households found to be underreporting. We prove that the optimal mechanism derived using standard mechanism design techniques has a bad equilibrium (a tax riot) where households underreport their incomes, precisely because other households are expected to do so as well.

MARCO BASSETTO; CHRISTOPHER PHELAN

2008-01-01

64

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

65

Filamentary current structures in the postnoon sector: Observations from UARS  

NASA Technical Reports Server (NTRS)

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

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

1994-01-01

66

Spatial structure of very low frequency modulated ionospheric currents  

NASA Astrophysics Data System (ADS)

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

Payne, Joseph Allen, Jr.

67

European tax law  

Microsoft Academic Search

This book is intended as a textbook for students reading tax law or EC law. It offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.

B. J. M. Terra; P. J. Wattel

2008-01-01

68

Women and Tax Policy.  

ERIC Educational Resources Information Center

The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income

Ruttenberg, Ruth; McCarthy, Amy

69

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

70

Self-structured, current aperture approach for bubble memory  

NASA Astrophysics Data System (ADS)

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

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

1985-09-01

71

Self-structured, current aperture approach for bubble memory  

NASA Technical Reports Server (NTRS)

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

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

1985-01-01

72

Femtosecond electrons probing currents and atomic structure in nanomaterials  

NASA Astrophysics Data System (ADS)

The investigation of ultrafast electronic and structural dynamics in low-dimensional systems such as nanowires and two-dimensional materials requires femtosecond probes providing high spatial resolution and strong interaction with small volume samples. Low-energy electrons exhibit large scattering cross-sections and high sensitivity to electric fields, but their pronounced dispersion during propagation in vacuum so far prevented their use as femtosecond probe pulses in time-resolved experiments. Here, employing a laser-triggered point-like source of either divergent or collimated electron wave packets, we developed a hybrid approach for femtosecond point projection microscopy and femtosecond low-energy electron diffraction. We investigate ultrafast electric currents in nanowires with sub-100 femtosecond temporal and few 10?nm spatial resolutions, and demonstrate the potential of our approach for studying structural dynamics in crystalline single-layer materials.

Mller, Melanie; Paarmann, Alexander; Ernstorfer, Ralph

2014-10-01

73

Femtosecond electrons probing currents and atomic structure in nanomaterials.  

PubMed

The investigation of ultrafast electronic and structural dynamics in low-dimensional systems such as nanowires and two-dimensional materials requires femtosecond probes providing high spatial resolution and strong interaction with small volume samples. Low-energy electrons exhibit large scattering cross-sections and high sensitivity to electric fields, but their pronounced dispersion during propagation in vacuum so far prevented their use as femtosecond probe pulses in time-resolved experiments. Here, employing a laser-triggered point-like source of either divergent or collimated electron wave packets, we developed a hybrid approach for femtosecond point projection microscopy and femtosecond low-energy electron diffraction. We investigate ultrafast electric currents in nanowires with sub-100 femtosecond temporal and few 10?nm spatial resolutions, and demonstrate the potential of our approach for studying structural dynamics in crystalline single-layer materials. PMID:25358554

Mller, Melanie; Paarmann, Alexander; Ernstorfer, Ralph

2014-01-01

74

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

75

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

76

Federal tax subsidies for electric utilities: an energy-policy perspective  

SciTech Connect

A number of analysts have recently concluded that for the US economy generally, and for electric utilities in particular, the most rational energy strategy would emphasize control of energy demand. In many cases, conservation and solar heating could displace the need for electricity and nonrenewable fuels, with potentially significant economic and environmental benefits. Yet, most US electric utilities are proceeding with an investment strategy based on large, conventional powerplants, and have shown little inclination to invest significantly in alternative technologies and conservation measures. While the situation differs for each utility, the author feels that the anomalous decision making evidenced by the above is at least in part an economically rational response by profit-maximizing utility managers to the tax and regulatory environment in which they operate. Electric utilities currently receive massive Federal income tax subsidies - notably accelerated depreciation and the investment tax credit - for investments in additional capacity. This article examines these and other tax incentives from an economic, tax, and energy policy perspective. It argues that Federal tax subsidies combine with the regulatory structure and various institutional factors unique to utilities to create perverse incentives for utility overexpansion, making profitable what could otherwise be uneconomic new-plant investments. The article demonstrates that such tax subsidies to utilities reflect poor tax policy in terms of need, cost, complexity, equity, and federalism; and produce effects squarely contrary to the goals of a viable national energy policy. The article concludes that, at a minimum, the tax subsidies for utilities should be repealed, but that the optimal solution is to replace utility income taxation with an excise tax on electricity usage.

Davis, C.P.

1980-01-01

77

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

78

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.  

PubMed

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform. PMID:21461915

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

79

Fine structure of flare ribbons and evolution of electric currents  

E-print Network

Emission of solar flares across the electromagnetic spectrum is often observed in the form of two expanding ribbons. The standard flare model explains the 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 C2.1 flare of August 15, 2013, observed with New Solar Telescope (NST) of Big Bear Solar Observatory, Solar Dynamics Observatory (SDO), GOES and FERMI spacecraft. The observations reveal previously unresolved sub-arcsecond structure of the flare ribbons in regions of strong magnetic field consisting from numerous small-scale bright knots. We observe red-blue asymmetry of H alpha 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 r...

Sharykin, I N

2014-01-01

80

De-Tax e Tobin Tax  

Microsoft Academic Search

De-Tax e Tobin Tax (di Marco Missaglia, Franco Osculati) - ABSTRACT: The Italian government has recently proposed the introduction of the so called De-Tax (or A-Tax) as a tool to fund more enerously development and anti-poverty programs in poor countries. The basic idea is simple: if the seller of a given good or service decides to devote a fraction of

Marco Missaglia; Franco Osculati

2003-01-01

81

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

82

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

83

Seattle University TAX I ACCT 536  

E-print Network

: i) Understand the development and rationale of the current Federal income tax system; ii) Comprehend.S. Federal income tax return. II) Required Texts 1) Murphy & Higgins, Concepts in Federal Taxation, 2014% of the course grade. IV) Preparation As is noted above, it is essential that Taxation I students arrive prepared

Carter, John

84

HIGHER EDUCATION TAX 42013 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42013 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit! This credit provides up to $2,500 per student and up to $1,000 of the credit can be refunded if your credit

Reif, John H.

85

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit! This credit provides up to $2,500 per student and up to $1,000 of the credit can be refunded if your credit

86

COMPARING ALASKA'S OIL PRODUCTION TAXES: INCENTIVES AND ASSUMPTIONS1  

E-print Network

1 COMPARING ALASKA'S OIL PRODUCTION TAXES: INCENTIVES AND ASSUMPTIONS1 Matthew Berman In a recent analysis comparing the current oil production tax, More Alaska Production Act (MAPA, also known as SB 21) to the tax it replaced, Alaska's Clear and Equitable Share (ACES), Scott Goldsmith, professor emeritus

Pantaleone, Jim

87

Use-Value Assessment Tax Expenditures in Urban Areas  

Microsoft Academic Search

Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than at its full market value. This practice is widespread in the U.S. and is intended to reduce the property tax burden on agricultural land near urban areas and slow the pace of land development. We examine the foregone property tax revenue, or

John E. Anderson; Marlon F. Griffing

2000-01-01

88

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

89

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

90

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.

91

Alcohol taxes and labor market outcomes  

Microsoft Academic Search

We present reduced form estimates of the effect of alcohol taxes on employment, weekly work hours, and wages. The reduced form estimates are meaningful in two ways: first, they provide estimates of the effect of an important public policy toolalcohol taxesand second, they can be used to evaluate hypotheses about the structural effects of alcohol use on labor market outcomes.

Dhaval Dave; Robert Kaestner

2002-01-01

92

Tax Credits, Labor Supply, and Child Care  

Microsoft Academic Search

We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy

Susan L. Averett; H. Elizabeth Peters; Donald M. Waldman

1997-01-01

93

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.

94

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.

95

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

96

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

ERIC Educational Resources Information Center

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

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

97

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

98

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

Microsoft Academic Search

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

Lawrence W. Kenny; Stanley L. Winer

2006-01-01

99

26 CFR 1.45D-1 - New markets tax credit.  

...2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property 1.45D-1 New markets tax credit. (a) Current year credit....

2014-04-01

100

Tax barriers to solar central receiver generation technology  

SciTech Connect

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

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

1994-12-31

101

Tax reform and air conditioners  

SciTech Connect

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

Spiewak, S.

1986-09-01

102

NF-kappaB activation: Tax sumoylation is out, but what about Tax ubiquitination?  

PubMed Central

Activation of the NF-?B transcription factors by the viral protein Tax plays a vital role in the pathogenesis of diseases associated with human T-cell lymphotropic virus type I (HTLV-I). The Tax oncoprotein undergoes constitutive K63-linked ubiquitination and sumoylation; however, the roles and molecular mechanisms of these post-translational modifications in Tax-mediated NF-?B activation are being debated. Here, we discuss our current understanding of Tax activation of NF-?B, with a focus on the controversies and the challenges that we are facing. PMID:23009565

2012-01-01

103

Current approaches to predicting molecular organic crystal structures  

Microsoft Academic Search

Considerable effort has been invested in developing methods for predicting the crystalline structure(s) of a given compound, ideally starting from no more than a structural formula of the molecule. Reliable computational predictions would be of great value in many areas of materials chemistry, from the design of materials with novel properties to the avoidance of an undesirable change of form

Graeme M. Day

2011-01-01

104

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

105

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

106

Electron-Beam-Induced Currents in Simple Device Structures.  

National Technical Information Service (NTIS)

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

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

1976-01-01

107

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

108

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

109

Taxes and Pensions  

E-print Network

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

Diamond, Peter A.

110

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

111

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

112

Preparing Your Taxes  

NSDL National Science Digital Library

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

Ng, Thiam H.

113

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

114

Spatial structure of very low frequency modulated ionospheric currents  

Microsoft Academic Search

The High Frequency Active Auroral Research Project (HAARP) heater has been used to generate Extremely Low Frequency and Very Low Frequency (ELF\\/VLF) electromagnetic radiation in the lower ionosphere since March 1999. The HAARP beam modulates the conductivity of the ionospheric plasma in a region where a small ambient electric field exists. This produces a modulated distribution of currents that primarily

Joseph Allen Payne Jr.

2007-01-01

115

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

116

Current trends in the structure-activity relationships of sialyltransferases.  

PubMed

Sialyltransferases (STs) represent an important group of enzymes that transfer N-acetylneuraminic acid (Neu5Ac) from cytidine monophosphate-Neu5Ac to various acceptor substrates. In higher animals, sialylated oligosaccharide structures play crucial roles in many biological processes but also in diseases, notably in microbial infection and cancer. Cell surface sialic acids have also been found in a few microorganisms, mainly pathogenic bacteria, and their presence is often associated with virulence. STs are distributed into five different families in the CAZy database (http://www.cazy.org/). On the basis of crystallographic data available for three ST families and fold recognition analysis for the two other families, STs can be grouped into two structural superfamilies that represent variations of the canonical glycosyltransferase (GT-A and GT-B) folds. These two superfamilies differ in the nature of their active site residues, notably the catalytic base (a histidine or an aspartate residue). The observed structural and functional differences strongly suggest that these two structural superfamilies have evolved independently. PMID:21098518

Audry, Magali; Jeanneau, Charlotte; Imberty, Anne; Harduin-Lepers, Anne; Delannoy, Philippe; Breton, Christelle

2011-06-01

117

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.

118

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

PubMed

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

2012-03-30

119

Nonlinear structure in a current-carrying collisional dusty plasma  

NASA Astrophysics Data System (ADS)

A perpendicular ion drift is proposed as a possible mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutral momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector potential. The conditions for linear instability are presented. Possible stationary states are periodic arrangements for the magnetic field, described by a Lienard equation. The fully depleted (ion-dust) case is also considered in detail. Applications of the present work to magnetic field structures in planetary rings, comets, and low-temperature dusty plasma experiments are discussed. A necessary condition for the validity of the model is a sufficiently slow time scale of the generated magnetic fields in dusty plasmas.

Haas, F.; Shukla, P. K.

2008-09-01

120

Nonlinear structure in a current-carrying collisional dusty plasma  

SciTech Connect

A perpendicular ion drift is proposed as a possible mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutral momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector potential. The conditions for linear instability are presented. Possible stationary states are periodic arrangements for the magnetic field, described by a Lienard equation. The fully depleted (ion-dust) case is also considered in detail. Applications of the present work to magnetic field structures in planetary rings, comets, and low-temperature dusty plasma experiments are discussed. A necessary condition for the validity of the model is a sufficiently slow time scale of the generated magnetic fields in dusty plasmas.

Haas, F.; Shukla, P. K. [Institut fuer Theoretische Physik IV, Ruhr-Universitaet Bochum, D-44780 Bochum (Germany)

2008-09-15

121

Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-?B activation  

PubMed Central

Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-?B) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their proteinprotein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-?B activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-?B activation, and proteinprotein interactions involved in oncogenecity both in vivo and in vitro. PMID:23966989

Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

2013-01-01

122

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

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

de Gispert, Adrià

123

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

E-print Network

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

Hansen, James E.

124

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

125

Seismic structure of the moon - A summary of current status  

NASA Technical Reports Server (NTRS)

A seismic model of the moon, refined from previous models with the aid of new data and analyses for seismic events recorded by four Apollo lunar seismic stations and a gravimeter, is outlined. The current model has five zones. The crust is 55-60 km thick. The surface is covered by regolith of varying thicknesses and low seismic velocity. The seismic Q's are extremely high. The upper mantle, 250 km thick, is characterized by seismic velocities close to those of the earth's upper mantle, and shear wave Q of about 4000. Tidally controlled deep moonquakes are concentrated near the boundary of the middle mantle, 600-700 km thick. A lower mantle extending to an undetermined depth is characterized by high attenuation of shear waves. The existence of a low-velocity core is only tentatively proposed.

Nakamura, Y.; Latham, G. V.; Dorman, H. J.; Duennebier, F. K.

1976-01-01

126

Nonlinear structure in a current-carrying collisional dusty plasma  

E-print Network

A perpendicular ion drift is investigated as a mechanism for the generation of magnetic field structures in a highly collisional dusty plasma. The basic dissipation mechanism is assumed to be the dust-neutrals momentum exchange, so that plasmas with a small ionization fraction are natural candidates for experiments. The model reduces to a nonlinear partial differential equation for the vector potential. The conditions for linear instability are determined. The stationary states are periodic arrangements for the magnetic field, described by a Lienard equation. The fully depleted (ion-dust) case is also considered in detail. Applications to planetary rings, comets and dust acoustic instability experiments are analyzed. A necessary condition for the validity of the model is a sufficiently slow time-scale of the generated magnetic fields.

Haas, F

2008-01-01

127

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 methodsacoustic 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 Knel, H.

2014-10-01

128

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

129

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

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

Marko Kthenbrger

2002-01-01

130

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

131

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

Federal Register 2010, 2011, 2012, 2013

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

2011-10-26

132

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

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

2009-01-01

133

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

ERIC Educational Resources Information Center

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

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

134

Tax Coordination and Unemployment  

Microsoft Academic Search

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

Clemens Fuest; Bernd Huber

1999-01-01

135

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

NSF Publications Database

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

136

Tax Reform & University Development.  

ERIC Educational Resources Information Center

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

Myers, John Holt

137

How Leviathan Taxes  

Microsoft Academic Search

The Leviathan hypothesis remains a cornerstone of constitutional tax theory. Following Brennan and Buchanan's (1980) seminal contribution, the power to tax is often likened to a monopoly, and its use by a revenue-maximising government is said to obey the rules of optimal taxation theory. We revisit, and refine, this position, explaining its underpinnings and discussing the Leviathan solution in several

Klaus Beckmann; Elisabeth Lackner-Frey

2002-01-01

138

A Primer on Taxes  

ERIC Educational Resources Information Center

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

AGB Reports, 1978

1978-01-01

139

Human T Cell Leukemia Virus Type 2 Tax-Mediated NF-?B Activation Involves a Mechanism Independent of Tax Conjugation to Ubiquitin and SUMO  

PubMed Central

Permanent activation of the NF-?B pathway by the human T cell leukemia virus type 1 (HTLV-1) Tax (Tax1) viral transactivator is a key event in the process of HTLV-1-induced T lymphocyte immortalization and leukemogenesis. Although encoding a Tax transactivator (Tax2) that activates the canonical NF-?B pathway, HTLV-2 does not cause leukemia. These distinct pathological outcomes might be related, at least in part, to distinct NF-?B activation mechanisms. Tax1 has been shown to be both ubiquitinated and SUMOylated, and these two modifications were originally proposed to be required for Tax1-mediated NF-?B activation. Tax1 ubiquitination allows recruitment of the IKK-?/NEMO regulatory subunit of the IKK complex together with Tax1 into centrosome/Golgi-associated cytoplasmic structures, followed by activation of the IKK complex and RelA/p65 nuclear translocation. Herein, we compared the ubiquitination, SUMOylation, and acetylation patterns of Tax2 and Tax1. We show that, in contrast to Tax1, Tax2 conjugation to endogenous ubiquitin and SUMO is barely detectable while both proteins are acetylated. Importantly, Tax2 is neither polyubiquitinated on lysine residues nor ubiquitinated on its N-terminal residue. Consistent with these observations, Tax2 conjugation to ubiquitin and Tax2-mediated NF-?B activation is not affected by overexpression of the E2 conjugating enzyme Ubc13. We further demonstrate that a nonubiquitinable, non-SUMOylable, and nonacetylable Tax2 mutant retains a significant ability to activate transcription from a NF-?B-dependent promoter after partial activation of the IKK complex and induction of RelA/p65 nuclear translocation. Finally, we also show that Tax2 does not interact with TRAF6, a protein that was shown to positively regulate Tax1-mediated activation of the NF-?B pathway. PMID:23135727

Journo, Chloe; Bonnet, Amandine; Favre-Bonvin, Arnaud; Turpin, Jocelyn; Vinera, Jennifer; Cote, Emilie; Chevalier, Sebastien Alain; Kfoury, Youmna; Bazarbachi, Ali

2013-01-01

140

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

141

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

142

How to Protect Future Generations Using Tax Base Restrictions  

Microsoft Academic Search

This paper studies constitutional restrictions on the tax base that protect future generations from expropriation and improve the optimality of investment in Intergenerational Public Goods (IPGs). The choice of the tax base matters because it affects how intergenerational (IG) spillovers are capitalized into assets that are owned by current generations, and thus the IG politics. We show that with an

Antonio Rangel

2002-01-01

143

Tax Competition and Tax Coordination in the European Union  

Microsoft Academic Search

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

George R. Zodrow

2003-01-01

144

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.

145

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.

146

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.

147

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.

148

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

149

Vertical structure of extreme currents in the Faroe-Bank Channel  

Microsoft Academic Search

Extreme currents are studied with the aim of understanding their vertical and spatial structures in the Faroe-Bank Channel. Acoustic Doppler Current Profiler time series recorded in 3 deployments in this channel were investigated. To understand the main features of extreme events, the measurements were separated into their components through filtering and tidal analysis before applying the extreme value theory to

C. Carollo; I. Astin; J. Graff

2005-01-01

150

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

Microsoft Academic Search

The development and application of advanced nondestructive evaluation techniques for the Reinforced Carbon-Carbon (RCC) components of the Space Shuttle Orbiter Leading Edge Structural Subsystem (LESS) were identified as a crucial step toward returning the shuttle fleet to service. In order to help meet this requirement, eddy current techniques have been developed for application to RCC components. Eddy current technology has

Buzz Wincheski; John Simpson

2006-01-01

151

Calculation of current density for triangular multi-barrier structure in a constant electric field  

NASA Astrophysics Data System (ADS)

In this paper, the current density expression for one-dimensional triangular multi-barrier structure in the presence of a constant electric field has been derived. For a selected range of parameters of semiconductor materials, the characteristics of the current density versus the applied voltage have been calculated in numerical methods, and the influence of temperature, the width of the barrier and the height of the barrier on the curves of current density-voltage have been also analyzed.

Luo, Min; Yu, Guanxia; Lin, Yangfan; Su, Jun

2014-10-01

152

Spin-transfer switching current distribution and reduction in magnetic tunneling junction-based structures  

Microsoft Academic Search

Spin transfer switching current distribution within a cell and switching current reduction were studied at room temperature for magnetic tunnel junction-based structures with resistance area product (RA) ranged from 10 to 30 ?-?m2 and TMR of 15%-30%. These were patterned into current perpendicular to plane configured nanopillars having elliptical cross sections of area ?0.02 ?m2. The width of the critical

Yiming Huai; Mahendra Pakala; Zhitao Diao; Yunfei Ding

2005-01-01

153

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

Microsoft Academic Search

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

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

2000-01-01

154

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

155

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.

156

Tax morale in Latin America  

Microsoft Academic Search

In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax morale as a dependent variable and searching for factors that systematically affect tax morale, working with the two data sets Latinobarmetro and World Values Survey. Our findings

Benno Torgler

2005-01-01

157

Money and Taxes Eric Hehner  

E-print Network

2009-3-9 0 ! Money and Taxes Eric Hehner ! Introduction ! Most money transactions now with cash. The proposal enables a drastic simplification to taxes that has interesting consequences account to be accessed by more than one mun. ! Taxes ! Each transaction is taxed. When person A pays

Hehner, Eric C.R.

158

Tax evading incentives and compromising  

Microsoft Academic Search

Taxation decreases taxpayers disposable income and wealth. For this reason, taxpayers choose to evade tax to compensate this decrease. In modern tax systems that rely on declaration of taxpayers, tax auditing, punishment implementations and suchlike tools are used to provide taxpayers to declare their true income. The high levels of the rate of tax auditing and punishments make taxpayers to

Ahmet EROL; Alper DEM?R

2008-01-01

159

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

160

Surface-mounted periodic field eddy current sensors for structural health monitoring  

NASA Astrophysics Data System (ADS)

Surface mountable eddy current sensors are a revolutionary new concept in nondestructive inspection. These eddy current sensors can be mounted, like a strain gage, at critical locations for detection of crack initiation and monitoring of crack growth. This can be accomplished on a fatigue test article, as well as on in-service aircraft or other structures (patents pending). The mountable periodic field eddy current sensors, described in this paper, can be used as a replacement for standard eddy-current sensors without introducing new requirements. This is not the case with other proposed health monitoring sensors. For critical structures, substantially reduced inspection costs and life extension is possible with permanently mounted eddy current sensors. This is particularly true for difficult-to-access locations that require surface preparation (e.g., sealant or insulation removal) and disassembly when conventional eddy current testing is performed. By enabling eddy current testing in areas currently not accessible to conventional inspection, such as locations deep in an aircraft structure, damage tolerance can be achieved with low cost inspections. Embedded versions might even be mounted between layers, such as in a lapjoint. Surface mountable eddy current sensors are suitable for on-line monitoring and in-service inspections. This paper provides an introduction to surface mountable eddy current sensors, presents specific results from fatigue coupon tests and describes upcoming full-scale aircraft fatigue tests. Also, ongoing efforts to implement this technology on commercial and military aircraft are described. This research has been funded in part by the U.S. Navy, U.S. Air Force, JENTEK Sensors, Inc., and Lockheed Martin Aeronautics Company. The goal of this paper is to provide a basic understanding of surface mounted eddy current sensor capabilities and potential, and to promote their broader use in fatigue testing, aircraft health monitoring as well as for health monitoring of non-aerospace structures.

Goldfine, Neil J.; Zilberstein, Vladimir A.; Schlicker, Darrell E.; Sheiretov, Yanko; Walrath, Karen; Washabaugh, Andrew P.; Van Otterloo, Douglas

2001-07-01

161

Structure and dynamics of thinStructure and dynamics of thin anisotropicanisotropic current sheets: Challenges of Cluster andcurrent sheets: Challenges of Cluster and  

E-print Network

current disruption events ||/ 1.04 1.34i iT T = - Plasma anisotropy Summary of space thin current sheetStructure and dynamics of thinStructure and dynamics of thin anisotropicanisotropic current sheetsSitnov The Second Workshop on Thin Current SheetsThe Second Workshop on Thin Current Sheets April 19April 19

Sitnov, Mikhail I.

162

Review of Tax Policy and Reform Issues.  

ERIC Educational Resources Information Center

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

MacPhail-Wilcox, Bettye

1982-01-01

163

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

164

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

165

Choosing between Centralized and Decentralized Models of Tax Administration  

Microsoft Academic Search

The fundamental questions addressed in this article are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country? Both centralized and multi-level tax administration have certain advantages and disadvantages. However, given the general approach to

Jorge Martinez-Vazquez; Andrey Timofeev

2010-01-01

166

Plain Talk on Taxes. A Curriculum about Taxes. Understanding Tax Reform: Responsibilities and Advantages.  

ERIC Educational Resources Information Center

This manual was developed to help low-reading-level adults understand how the tax system works. It is not intended to teach them how to prepare their own taxes, but to be more familiar with the tax system and what is required of them. The manual is organized in 10 chapters that cover the following material: introduction to taxes; who files and who

Goss-Caldwell, Elsie

167

State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.  

ERIC Educational Resources Information Center

This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers

Mendelsohn, Steven

168

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

169

Public Service? Tax Credits?  

ERIC Educational Resources Information Center

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

Shanker, Albert

1982-01-01

170

Agriculture Taxes in Texas  

E-print Network

This publication explains the tax exemptions and special provisions available to Texas farmers, ranchers and agribusiness managers and the effect of those exemptions on state and local governmental revenues....

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

171

Formation of structured current sheet in the near-Earth magnetotail  

NASA Astrophysics Data System (ADS)

The current sheet in the magnetotail is a key region for dynamic magnetospheric processes that can cause substorms. Recent multi-point THEMIS observations have clearly displayed that the current sheet in the tail plasma sheet exhibits various structures and evolutions. We study the plasma sheet and the current sheet evolutions as a result of energy input from the solar wind by means of a simple theoretical model, 3D global MHD simulation, and spacecraft observations. Our simple theoretical model and arguments suggest that the tail evolution is determined not only by the solar wind condition but also by the initial plasma sheet structure, namely a degree of stretching of the magnetic geometry, meaning that the radial dependence is important. It can be explained that a bifurcated current sheet is a natural consequence of radial dependence. The 3D global MHD simulation has reproduced similar but more complicated feature of the current sheet during the tail thinning. For example, enhanced field-aligned current is also seen owing to the enhanced lateral field in the compressed plasma sheet. The structured current sheets have been reproduced in the simulation and a partial aspect can be explained by the stretched configuration of the tail, while it is found that the formation processes and origin are not always the same as observations.

Saito, M. H.; Fujita, S.; Seki, K.; Nagai, T.; Ogino, T.

2013-12-01

172

Using the tax system to collect fines  

Microsoft Academic Search

Abstract Inthis paper we consider,the possibility that fines could be collected through the tax and social welfare systems in ,the same way ,as higher ,education contributions ,and child support payments are currently administered. We argue that the existing system offine,collection and enforcement leads to ,high default rates and reduces ,the

Bruce Chapman; Arie Freiberg; John Quiggin; David Tait

2004-01-01

173

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

174

26 CFR 1.511-4 - Minimum tax for tax preferences.  

Code of Federal Regulations, 2011 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.511-4 Minimum tax for tax preferences. The tax...

2011-04-01

175

26 CFR 1.511-4 - Minimum tax for tax preferences.  

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.511-4 Minimum tax for tax preferences. The tax...

2014-04-01

176

26 CFR 1.511-4 - Minimum tax for tax preferences.  

Code of Federal Regulations, 2012 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.511-4 Minimum tax for tax preferences. The tax...

2012-04-01

177

26 CFR 1.511-4 - Minimum tax for tax preferences.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.511-4 Minimum tax for tax preferences. The tax...

2013-04-01

178

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 Earths 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 Earths surface was detected consistent with an inflated magnetosphere.

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

2014-11-01

179

Planning for Retirement with a Tax-Sheltered Mutual Fund.  

ERIC Educational Resources Information Center

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

Schnee, Edward J.; And Others

1983-01-01

180

18 CFR 367.2360 - Account 236, Taxes accrued.  

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities 367.2360 Account 236, Taxes accrued. (a) This account...

2014-04-01

181

18 CFR 367.2360 - Account 236, Taxes accrued.  

Code of Federal Regulations, 2010 CFR

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities 367.2360 Account 236, Taxes accrued. (a) This account...

2010-04-01

182

Structure and Dynamics of Current Sheets in 3D Magnetic Fields with the X-line  

Microsoft Academic Search

Experimental results are presented on the structure of current sheets formed in 3D magnetic fields with singular lines of the X-type. Two basic diagnostics were used with the device CS - 3D: two-exposure holographic interferometry and magnetic measurements. Formation of extended current sheets and plasma compression were observed in the presence of the longitudinal magnetic field component aligned with the

Anna G. Frank; S. Yu. Bogdanov; S. G. Bugrov; V. S. Markov; G. V. Dreiden; G. V. Ostrovskaya

2004-01-01

183

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

184

Numerical investigations of formation and realignment of regular current structures in elevated pressure glow discharge  

NASA Astrophysics Data System (ADS)

Within the frame of a fluid drift-diffusion model the possibility of a current instability growth in elevated gas discharge was numerically investigated. Under physically reasonable assumptions about the values of characteristic electron energy and secondary emission coefficient, we observed the growth of perturbations and formation of a periodic in space current structure. However, competition between the current stripes has a substantial effect on their evolution, leading to suppressing of the neighboring current stripes. Further inspection of numerical solution discloses that the instabilities growth begins in anode region, but the net result essentially depends on the processes in cathode region. The cathode spots are markedly less in size than the anode spots, and their current densities differ widely. To account for several phenomenological aspects of formation of constricted discharge structures and cooperative interplay thereof, a simple one-dimensional physical model is proposed. It should be noted that a development of the current structures of the abnormal glow exhibits a nonthreshold nature and owes its origin to the purely electrodynamical phenomenon long before the emergence of the bulk thermal, plasma chemistry, and nonlinear surface effects.

Islamov, R. S.

2002-04-01

185

Ultrahigh-power picosecond current switching by a silicon sharpener based on successive breakdown of structures  

Microsoft Academic Search

Ultrafast current switching by a silicon sharpener based on successive breakdown of structures has been experimentally implemented\\u000a and theoretically studied. A voltage pulse with an amplitude of 180 kV and a rise time of 400 ps was applied to a semiconductor\\u000a device containing 44 series-connected diode structures positioned in a 50-? transmission line. After device switching, pulses\\u000a with an amplitude

S. K. Lyubutin; S. N. Rukin; B. G. Slovikovsky; S. N. Tsyranov

2010-01-01

186

Intracellular localization and cellular factors interaction of HTLV-1 and HTLV-2 Tax proteins: similarities and functional differences.  

PubMed

Human T-lymphotropic viruses type 1 (HTLV-1) and type 2 (HTLV-2) present very similar genomic structures but HTLV-1 is more pathogenic than HTLV-2. Is this difference due to their transactivating Tax proteins, Tax-1 and Tax-2, which are responsible for viral and cellular gene activation? Do Tax-1 and Tax-2 differ in their cellular localization and in their interaction pattern with cellular factors? In this review, we summarize Tax-1 and Tax-2 structural and phenotypic properties, their interaction with factors involved in signal transduction and their localization-related behavior within the cell. Special attention will be given to the distinctions between Tax-1 and Tax-2 that likely play an important role in their transactivation activity. PMID:21994745

Bertazzoni, Umberto; Turci, Marco; Avesani, Francesca; Di Gennaro, Gianfranco; Bidoia, Carlo; Romanelli, Maria Grazia

2011-05-01

187

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

188

Assessing the vertical structure of baroclinic tidal currents in a global model  

NASA Astrophysics Data System (ADS)

Tidal forcing plays an important role in many aspects of oceanography. Mixing, transport of particulates and internal wave generation are just three examples of local phenomena that may depend on the strength of local tidal currents. Advances in satellite altimetry have made an assessment of the global barotropic tide possible. However, the vertical structure of the tide may only be observed by deployment of instruments throughout the water column. Typically these observations are conducted at pre-determined depths based upon the interest of the observer. The high cost of such observations often limits both the number and the length of the observations resulting in a limit to our knowledge of the vertical structure of tidal currents. One way to expand our insight into the baroclinic structure of the ocean is through the use of numerical models. We compare the vertical structure of the global baroclinic tidal velocities in 1/12 degree HYCOM (HYbrid Coordinate Ocean Model) to a global database of current meter records. The model output is a subset of a 5 year global simulation that resolves the eddying general circulation, barotropic tides and baroclinic tides using 32 vertical layers. The density structure within the simulation is both vertically and horizontally non-uniform. In addition to buoyancy forcing the model is forced by astronomical tides and winds. We estimate the dominant semi-diurnal (M2), and diurnal (K1) tidal constituents of the model data using classical harmonic analysis. In regions where current meter record coverage is adequate, the model skill in replicating the vertical structure of the dominant diurnal and semi-diurnal tidal currents is assessed based upon the strength, orientation and phase of the tidal ellipses. We also present a global estimate of the baroclinic tidal energy at fixed depths estimated from the model output.

Timko, Patrick; Arbic, Brian; Scott, Robert

2010-05-01

189

Public opinion regarding earmarked cigarette tax in Taiwan  

PubMed Central

Background Cigarette taxation has been perceived by academics and policy-makers as one of the most effective ways of reducing the use of cigarettes. On January 1 2002, the Taiwan government imposed a New Taiwan (NT) $5 per pack tax earmarked for the purpose of tobacco control. This study uses a survey collected prior to taxation to assess public attitudes toward cigarette taxation, public beliefs about the effectiveness of cigarette taxation at reducing cigarette use and public opinions about the allocation of this tax revenue. Methods Data were drawn from a national face-to-face interview on cigarette consumption in 2000. A total of 3,279 adults were aged 18 to 64 years; 49.9% of whom were male and 50.1% female, and with a smoking prevalence of 49.1% and 4.1%, respectively. The attitudes toward cigarette tax were analysed using multi-logit regressions. We analysed by logistic regression the potential changes in smoking behaviour that smokers might make in response to the five NT (New Taiwan) dollar earmarked tax on cigarettes per pack. We summarized public opinions about the allocation of earmarked tax revenue using descriptive statistics. Results Current smokers (OR = 0.34) and former smokers (OR = 0.68) were less likely to support the cigarette tax than non-smokers. A favourable attitude toward the tax was positively associated with personal monthly income, especially among females. Among male smokers, the possibility of reducing/quitting smoking in response to the five-NT-dollar tax was negatively associated with the monthly expense for smoking. The two most frequently-suggested areas to receive money from the revenue collected from the earmarked tax were health education and cancer subsidy. Conclusions Smoking status and economic factors determine the attitude and potential responses of people toward the cigarette tax. Taiwan's five NT-dollar earmarked tax for cigarettes may have only a limited effect upon the reduction in cigarette use. PMID:14693036

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

2003-01-01

190

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

191

Using tax return data to simulate corporate marginal tax rates  

Microsoft Academic Search

We document that simulated corporate marginal tax rates based on financial statement data [Shevlin, T., 1990. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses. The Journal of the American Taxation Association 11, 5167; Graham, J., 1996a. Debt and the marginal tax rate. Journal of Financial Economics 41, 4173] are highly correlated with simulated rates based

John R. Graham; Lillian F. Mills

2008-01-01

192

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

NASA Astrophysics Data System (ADS)

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

Huynh, Cong Tuan; Ryu, Chang-Mo

2014-09-01

193

3d solar corona at heliospheric sheet and structures in current carrying plasma with flows  

Microsoft Academic Search

Magnetic island and magnetic rope elements are basic topological structures of space plasma for construction of its 3D state. As for islands in the solar corona they observed near Sun like coronal mass ejections (CME), blobs, transients, as for ropes they observed like streamer belt and rays located above and submerged into forming heliospheric current sheet. Corona here is hot

V. Gubchenko; V. Zaitsev; H. Biernat; M. Khodachenko; H. Rucker

2004-01-01

194

A neutral current sheet with flows: Tearing and stratification modes and modeling of coronal structures  

Microsoft Academic Search

The nature of the solar corona fine structure is studied using a model of a neutral current sheet submerged into the solar wind plasma flow. In the vicinity of the sheet the particle distribution function is a bimaxwellian one and describes a double-velocity flow with a relative velocity less than or = 1. A relation between free parameters (sheet thickness,

V. M. Gubchenko; V. V. Zaitsev

1989-01-01

195

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

196

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

197

Population genetic structure in the North Atlantic Greenland halibut ( Reinhardtius hippoglossoides ): influenced by oceanic current systems?  

Microsoft Academic Search

We report statistically significant genetic structure among samples of Greenland halibut (Reinhardtius hippoglossoides), rejecting the null hypothesis of panmixia in the North Atlantic. The species appears instead to be subdivided into partially isolated populations, with some evidence for isolation by distance. However, there is a dichot- omy between transatlantic sample comparisons and those within a regional current system, even when

Halvor Knutsen; Per Erik Jorde; Ole Thomas Albert; A. Rus Hoelzel; Nils Chr. Stenseth

2007-01-01

198

Mode structure of delay-coupled semiconductor lasers: inuence of the pump current  

Microsoft Academic Search

We consider two identical, mutually delay-coupled semiconductor lasers and show that their compound laser modes (CLMs) | the basic continuous wave solutions | depend rather sensitively on the pump current of the lasers. Specically , we show with gures and accompanying animations how the underlying CLM structure and the associated locking region, where both lasers operate stably with the same

Hartmut Erzgraber; Bernd Krauskopf; Daan Lenstra

199

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

ERIC Educational Resources Information Center

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

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

2009-01-01

200

Eddy Current Signal Analysis Techniques for Assessing Degradation of Support Plate Structures in Nuclear Steam Generators  

Microsoft Academic Search

The steam generator (SG) is one of the most critical components of the heat transfer system in nuclear generation stations. Testing the structural integrity of SG tubing and SG internals is a key element of the fitness-for-service assessments to assure the safe and continuous operation of nuclear power plants. Recent eddy current (ET) inspections of two nuclear power plants revealed

Laura OBRUTSKY; Robert CASSIDY; Miguel CAZAL; Ken SEDMAN

201

Mode structures and their evolution with current in a twin strip laser array  

NASA Astrophysics Data System (ADS)

In the present study we rely in different experimental measurements to show that the mode structure changes with the current are reflected onto the output power vs. current characteristics of the device. We address the evolution of the modal structure of a twin ridge as we change the level of current injection among the two ridges. We show that the complex behavior during ridge coupling and the appearance of the lateral modes of the arrays are qualitatively represented in these curves. This information is important in two related aspects: a) Determine when the two ridges start to interact, giving rise to a high frequency locking phenomena and b) Study appropriate models of the device that account for the observed phenomena.

Carpintero, Guillermo; Lamela, Horacio; Lemos, R.; Acedo, Pablo; Roycroft, B.; Vilcot, Jean-Pierre; Pessa, Markus

2003-07-01

202

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

203

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

PubMed

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

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

2014-11-21

204

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

2001-01-01

205

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

206

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

207

Consumer Response to Tax Rebates  

Microsoft Academic Search

Many households received income tax rebates in 2001 of $300 or $600. These rebates represented advance payments of the tax cut from the new 10 percent tax bracket. Based on a survey of a representative sample of households, this paper finds that only 22 percent of households receiving the rebate would spent it. Instead, they would either save it or

Matthew D. Shapiro; Joel Slemrod

2001-01-01

208

The 1990 utility tax conference  

Microsoft Academic Search

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

1990-01-01

209

Tax Implementability of Fair Allocations  

Microsoft Academic Search

This paper examines the tax implementability of allocations based on Foley's (1967) concept of fairness as no-envy (or envy-free) and its alternatives. An allocation is tax implementable if there exists a tax schedule under which the allocation is realized as a result of agents' optimization. Tillmann (1984) and Bs and Tillmann (1985) showed that the class of fair allocations that

Yukihiro Nishimura

2000-01-01

210

TAX PROTEST AND WELFARE STATES  

Microsoft Academic Search

Why do some welfare states experience more tax protest than others? Quantitative analysis of a new database of tax protest in twelve European coun tries from 1980 to 1995, combined with in- depth comparative-historical analysis of selected c ountries, shows that tax protest was most prevalent where there was a poor fit between produc tion regimes and social protection regimes.

Isaac William Martin; Nadav Gabay

2008-01-01

211

Tobin tax and market depth  

Microsoft Academic Search

This paper investigates - on the basis of the Cont-Bouchaud model - whether a Tobin tax can stabilize foreign exchange markets. Compared to earlier studies, this paper explicitly recognizes that a transaction tax-induced reduction in market depth may increase the price responsiveness of a given order. We find that the imposition of a transaction tax may still achieve a triple

G. Ehrenstein; F. Westerhoff; D. Stauffer

2003-01-01

212

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

213

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

214

Budgeting, Tax Trims in Conflict  

ERIC Educational Resources Information Center

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

McNeil, Michele

2008-01-01

215

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

216

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

PubMed Central

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

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

2012-01-01

217

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

218

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

PubMed Central

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

2014-01-01

219

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

220

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

SciTech Connect

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

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

2011-01-01

221

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

222

Low nuclear body formation and tax SUMOylation do not prevent NF-kappaB promoter activation  

PubMed Central

Background The Tax protein encoded by Human T-lymphotropic virus type 1 (HTLV-1) is a powerful activator of the NF-?B pathway, a property critical for HTLV-1-induced immortalization of CD4+ T lymphocytes. Tax permanently stimulates this pathway at a cytoplasmic level by activating the I?B kinase (IKK) complex and at a nuclear level by enhancing the binding of the NF-?B factor RelA to its cognate promoters and by forming nuclear bodies, believed to represent transcriptionally active structures. In previous studies, we reported that Tax ubiquitination and SUMOylation play a critical role in Tax localization and NF-?B activation. Indeed, analysis of lysine Tax mutants fused or not to ubiquitin or SUMO led us to propose a two-step model in which Tax ubiquitination first intervenes to activate IKK while Tax SUMOylation is subsequently required for promoter activation within Tax nuclear bodies. However, recent studies showing that ubiquitin or SUMO can modulate Tax activities in either the nucleus or the cytoplasm and that SUMOylated Tax can serve as substrate for ubiquitination suggested that Tax ubiquitination and SUMOylation may mediate redundant rather than successive functions. Results In this study, we analyzed the properties of a new Tax mutant that is properly ubiquitinated, but defective for both nuclear body formation and SUMOylation. We report that reducing Tax SUMOylation and nuclear body formation do not alter the ability of Tax to activate IKK, induce RelA nuclear translocation, and trigger gene expression from a NF-?B promoter. Importantly, potent NF-?B promoter activation by Tax despite low SUMOylation and nuclear body formation is also observed in T cells, including CD4+ primary T lymphocytes. Moreover, we show that Tax nuclear bodies are hardly observed in HTLV-1-infected T cells. Finally, we provide direct evidence that the degree of NF-?B activation by Tax correlates with the level of Tax ubiquitination, but not SUMOylation. Conclusions These data reveal that the formation of Tax nuclear bodies, previously associated to transcriptional activities in Tax-transfected cells, is dispensable for NF-?B promoter activation, notably in CD4+ T cells. They also provide the first evidence that Tax SUMOylation is not a key determinant for Tax-induced NF-?B activation. PMID:23009398

2012-01-01

223

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

ERIC Educational Resources Information Center

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

FitzPatrick, Christina Smith; Campbell, Nancy Duff

224

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

ERIC Educational Resources Information Center

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to

Brighton, Deb; Northup, Jim

225

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

Microsoft Academic Search

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

John Christensen; Pete Coleman; Sony Kapoor

226

Inversion of thicknesses of multi-layered structures from eddy current testing measurements.  

PubMed

Luquire et al.'s impedance change model of a rectangular cross section probe coil above a structure with an arbitrary number of parallel layers was used to study the principle of measuring thicknesses of multi-layered structures in terms of eddy current testing voltage measurements. An experimental system for multi-layered thickness measurement was developed and several fitting models to formulate the relationships between detected impedance/voltage measurements and thickness are put forward using least square method. The determination of multi-layered thicknesses was investigated after inversing the voltage outputs of the detecting system. The best fitting and inversion models are presented. PMID:14663858

Huang, Ping-jie; Wu, Zhao-tong

2004-01-01

227

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

228

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

229

Capital Controls: Tobin Tax  

NSDL National Science Digital Library

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

1999-01-01

230

The School Tax Squeeze.  

ERIC Educational Resources Information Center

Citizens in rural Nebraska filed a lawsuit challenging the reliance on local property taxes for school funding that has led to inequities between rural and urban schools. One answer may be to give smaller school districts more money through a state system of taxation and equalization aid to improve school standards. (LP)

Baker, Beth

1993-01-01

231

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

E-print Network

OF SCIENCE December 1985 Major Subject: Ocean Engineering FORCES DUE TO WAVES IN THE PRESENCE OF CURRENTS ON A SUBMERGED MODEL STRUCTURE A Thesis by DAVID RAY SHIELDS Approved as to style and content by: Jo n . Her &c (Chairman of Committee) K... chairman, Dr. John B. Herbich, for encouraging the investigation on this thesis topic and for providing the encouragement to complete this work. Without his educational foresight in founding the Texas A8M University Ocean Engineering Program, with its...

Shields, David Ray

2012-06-07

232

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

Microsoft Academic Search

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

Yushi Sun; Tianhe Ouyang

2000-01-01

233

Analysis of Novel MagFET Structures for Built-in Current Sensors Supported by 3D Modeling and Simulation  

Microsoft Academic Search

Novel built-in current sensor structures based on selected electrophysical properties of a magnetic FET (MAGFET) is presented. The proposed sensor structures may be used for on-chip current testing in deep-submicron circuits with ultra low-voltage power supply. Their advantage is mainly in elimination of the undesired supply voltage reduction on the current monitor, commonly created by standard current test methods. Analysis

Juraj Marek; Daniel Donoval; Martin Donoval; Martin Daricek

2008-01-01

234

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

Microsoft Academic Search

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

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

1997-01-01

235

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

NASA Astrophysics Data System (ADS)

The performance of multi-layered super insulation in cryogenic systems is highly dependent on the radiative properties of reflector foil surfaces. Aluminum coated polyester foils are utilized for their high reflectivity in the infrared spectrum. This coating is an electrical conductor and in applications with variable magnetic fields, eddy currents are induced in the coating. These eddy currents can have two effects. In high energy applications like for example superconducting fault current limiters, heat is dissipated in the super insulation, degrading its performance and potentially even damaging the super insulation. For high precision magnetic measurements using SQUIDs, switching ambient fields induce eddy currents in the super insulation which result in a transient response superposing the signal to be measured. This, in addition to a higher thermal noise background reduces the quality of the magnetic measurements. Our study developed Coolcat 2 NI with a 1010 mm grid in the metallic coating. In this way the high reflectivity provided by the aluminum has been retained and the eddy currents were reduced to a level acceptable for different applications. Calorimetric and magnetic experiments are presented to show the merits of this structuring.

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

2014-05-01

236

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

Federal Register 2010, 2011, 2012, 2013

...9634] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2013-09-04

237

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

238

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

239

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

240

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

241

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

242

Introducing the Microcomputer into Undergraduate Tax Courses.  

ERIC Educational Resources Information Center

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

Dillaway, Manson P.; Savage, Allan H.

243

Tax Cut Legislation: What's Fair? Lesson Plan.  

ERIC Educational Resources Information Center

Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The lesson

Foundation for Teaching Economics, Davis, CA.

244

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.

245

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

246

Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland  

Microsoft Academic Search

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

Benno Torgler

2004-01-01

247

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

NASA Technical Reports Server (NTRS)

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

Zhao, Xuepu; Hoeksema, J. Todd

1994-01-01

248

Fine Structures of the Reconnecting Current Sheet in Two-Ribbon Flares  

NASA Astrophysics Data System (ADS)

Solar flares occur when magnetic energy is quickly converted into heat and kinetic energy by magnetic reconnection in a current sheet (CS). We briefly discuss previous works on the CS thickness estimated from observations by the UVCS and the LASCO experiments on SOHO. Based on these results, we perform 2D MHD simulations of the development of instabilities and turbulence in a long CS and study various properties of the energy conversion in the reconnection region. Our results display a very good power law distribution for the energy versus the scale of small structures inside CS, and suggest that the reconnection process is turbulent.

Lin, J.; Shen, C.; Murphy, N. A.; Wu, N.

2012-05-01

249

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

NASA Technical Reports Server (NTRS)

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

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

1992-01-01

250

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

251

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

SciTech Connect

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

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

2011-10-01

252

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

253

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, Sbastien; Dewulf, Jean-Franois; Kettmann, Richard; Willems, Luc

2008-01-01

254

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.

1995-01-01

255

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

256

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

257

26 CFR 601.401 - Employment taxes.  

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

2014-04-01

258

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2010 CFR

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

2010-04-01

259

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

260

ENVIRONMENTAL TAX SHIFT: A Discussion Paper for  

E-print Network

........................................................................................................................... 1 2. BACKGROUND: WHAT ARE ENVIRONMENTAL TAXES AND WHAT IS AN ENVIRONMENTAL TAX SHIFT? ....................................................................................................................................... 3 2.1 WHAT ARE TAXES .............................................................................................................. 43 8.2 SELECTIVE TAXATION OF WATER USE, SOLID WASTE DISPOSAL AND CARBON DIOXIDE EMISSIONS USING

261

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

262

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

263

Chaotic to periodic spontaneous pulsing in current driven silicon p-i-n structures  

NASA Astrophysics Data System (ADS)

We report the experimental observations and modeling results confirming the transition to periodicity from chaotic (although still deterministic) spontaneous firing patterns for silicon p-i-n structures at 4.2K controlled by a constant current source. These patterns are determined by measuring the interpulse time interval (IPTI) between pulses. In contrast to a naive view, which suggests periodic patterns under current conservation, we see a rich spectrum of behavior due to the space charge effects, when the control parameter (drive current) is varied. In particular, a bi-modal pattern is found in which the IPTIs occur in two distinct groups rather than as a single continuous distribution. Nonlinear dynamics analysis tools as well as a statistical approach (i.e. Markov process) confirm the change from chaotic to periodic behavior as the control parameter increases. A theoretical model based on device physics for the buildup of space charge in the i-region of the diode giving insight into semiconductor device fabrication is developed to explain the bi-modal pulsing behavior observed. This can be used to enhance our understanding of various pulsing device applications, including IR detectors, parallel processors and neural networks.

Perera, A. G. U.; Matsik, S. G.

264

Economic Effects of Regional Tax Havens  

Microsoft Academic Search

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by nearby non-haven affiliates,

Mihir A. Desai; C. Fritz Foley; James R. Hines Jr

2004-01-01

265

Toward State Tax Reform: Lessons from State Tax Studies.  

ERIC Educational Resources Information Center

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

McGuire, Therese J.; Rio, Jessica E.

266

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

267

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

ERIC Educational Resources Information Center

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

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

268

26 CFR 26.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 26.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see 301.7701-15 of this chapter....

2010-04-01

269

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2010 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2010-04-01

270

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2011 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2011-04-01

271

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2013 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2013-04-01

272

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2013-04-01

273

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2012 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2012-04-01

274

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2012 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2012-04-01

275

26 CFR 1.3-1 - Application of optional tax.  

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2014-04-01

276

27 CFR 19.227 - Determination of the tax.  

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2014-04-01

277

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2011 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2011-04-01

278

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2011 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2011-04-01

279

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2012 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2012-04-01

280

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2013 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2013-04-01

281

European industry attacks proposed carbon tax  

SciTech Connect

The European chemical industry, facing growing political support for the European Commission`s latest version of the carbon dioxide (CO{sub 2})-energy tax, has renewed its attacks on the proposed law. Simon de Bree, chairman of DSM and president of the European Chemical Industry Council (Cefic; Brussels), last week wrote to Jacques Santer, president of the commission, and Solana Madariaga, current president of Europe Union`s (EU) Council of Ministers, saying the tax was {open_quotes}totally unacceptable and irresponsible in terms of EU competitiveness.{close_quotes} He says it {open_quotes}has nothing to do anymore with the protection of the environment and has instead become a normal additional taxation, disguised, for opportunistic reasons, as an environmental protection measurement.{close_quotes}

Roberts, M.

1995-08-09

282

Capital tax distortions in the petroleum industry  

SciTech Connect

The existence of taxes other than capital taxes increases the total and marginal distortions associated with capital taxation. Thus, for an industry subject to these other taxes, such as the oil industry, capital taxes are more distortionary than has previously been believed. In particular, the ratio of the marginal excess burden to the marginal tax revenue associated with a capital tax in the oil industry is higher than that ratio in other industries. In fact, given plausible parameter values, it is possible for an increase in the capital tax rate in the oil industry to decrease total tax revenue. 43 references, 1 table.

Fry, R.C. Jr.

1985-01-01

283

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

284

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

285

26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.  

Code of Federal Regulations, 2010 CFR

...reduced foreign tax rates under income tax treaties. 601.206 Section 601.206 ...reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the United States and...

2010-04-01

286

Local Tax Reform in Pennsylvania.  

ERIC Educational Resources Information Center

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

Hartman, William T.

287

Tax Policy Reforms in Nigeria  

Microsoft Academic Search

Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country's tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionary and largely inequitable taxation laws that have limited application in the

Ayodele Odusola

2006-01-01

288

The Tax Treatment of Training and Educational Expenses. Background Paper No. 14.  

ERIC Educational Resources Information Center

For those students incurring direct educational expenditures that are high enough, the current personal income tax will discourage investment in human capital, assuming tax rates are essentially proportional over the relevant range. In all probability, however, any distortion between investment in human and physical capital is quantitatively

Quigley, John M.; Smolensky, Eugene

289

Tax Education: An Assessment of Needs at the Secondary Level. Research Report Number 97.  

ERIC Educational Resources Information Center

This research report examines the current use in secondary schools of the Internal Revenue Service's (IRS) nine-chapter booklet, "Understanding Taxes," and the complementary six program videos, "Tax Whys," and offers suggestions for updating the video programs. The review begins with telephone interviews of the IRS Taxpayer Education Coordinators

Agency for Instructional Technology, Bloomington, IN.

290

MU FAPRI reports economic impact of extending ethanol tax credit, tariff Contact:Duane Dailey  

E-print Network

for corn as an ethanol fuel source would expand corn acreage by 1.7 million acres, said Seth Meyer, MU. ­ Extending the current ethanol tax credit and tariff would boost corn-based fuel production -- and corn is complex, Westhoff explained. "When you give fuel blenders a tax credit, they keep part of the benefit

Noble, James S.

291

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

292

Tax reform options: promoting retirement security.  

PubMed

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

VanDerhei, Jack

2011-11-01

293

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

294

Variability of the Heliospheric Current Sheet local structure at 1 AU. Observations from WIND and ACE  

NASA Astrophysics Data System (ADS)

The Heliospheric Current Sheet divides the Heliosphere in regions of opposite magnetic polarity. Its local magnetic structure is observed as a boundary through which the magnetic field inverts its direction toward or away from Sun. This boundary shows a wide range of local inclinations, which can reflect a local waviness, complex structures, oscillations or propagating waves. In this work, we study the local variability of the HCS at 1 AU inferred from magnetometer measurements on board of WIND and ACE spacecrafts. They were at different but close locations: ACE always stayed at L1 point and WIND was orbiting around Earth but out of the magnetosphere. When a HCS crossing is detected by both spacecrafts, the solar wind features are studied in its neighbourhood, its solar connection is determined and its local orientation is estimated using three methods, the Minimum Variance Analysis (MVA), the Coplanarity Variance Analysis (CVA) and the Hyperbolic Tangent Rotation method (HYTARO). After analyzing each HCS crossing for each individual spacecraft, results are compared in terms of the HCS local orientation, taking into account the solar wind conditions and the spacecraft locations. In this study data from several HCS crossings detected since 1998 have been used. The preliminary results and future goals are summarized in this work.

Arrazola Prez, D.; Blanco valos, J. J.; Rodrguez-Pacheco, J.

2009-04-01

295

MSU Extension Publication Archive Archive copy of publication, do not use for current recommendations. Up-to-date  

E-print Network

about government spending with those of others? Our system of taxation provides: · services, mental health) The current system of taxation has evolved over the years in response to changes in our;II. TAXES: The Basic Structure An interconnected system of federal, state and local taxation has been

296

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

297

The Btu tax is dead, long live the Btu tax  

SciTech Connect

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

Burkhart, L.A.

1993-07-15

298

On the nonequivalent barotropic structure of the Antarctic Circumpolar Current: An observational perspective  

NASA Astrophysics Data System (ADS)

examine the vertical structure of the horizontal flow and diagnose vertical velocities in the Antarctic Circumpolar Current (ACC) near the Kerguelen Plateau using EM-APEX profiling floats. Eight floats measured horizontal velocity, temperature, and salinity profiles to 1600 dbar, with a vertical spacing of 3-5 dbar four times per day over a period of approximately 3 months. Horizontal velocity profiles show a complex vertical structure with strong rotation of the velocity vector through the water column. The distribution of rotation angles from 1247 profiles is approximately Gaussian and rotations of either sign are equally likely. Forty percent of profiles with speed greater than 5 cm s-1 have a depth-integrated rotation of less than 15 degrees over 1300 dbar, while the other 60% demonstrate significantly stronger rotation. Consequently, most profiles do not conform to the equivalent barotropic model (deep flow parallel and proportional to the surface flow) used in simplified dynamical models and in Gravest Empirical Mode climatologies of the ACC. Nevertheless, since we find the mean rotation to be zero, an equivalent barotropic assumption is valid to first order. Vertical velocities inferred using conservation of mass and a gradient wind balance in natural coordinates have magnitudes on the order of 100 m/day. We find robust patterns of upwelling and downwelling phase-locked to meanders in the flow, as found in earlier studies. With the advent of high-resolution observations such as those presented here, and high-resolution models, we can advance to a more complete understanding of the rich variability in ACC structure that is neglected in the equivalent barotropic model.

Phillips, H. E.; Bindoff, N. L.

2014-08-01

299

Multi-spacecraft analysis of local structure of Heliospheric Current Sheet  

NASA Astrophysics Data System (ADS)

Local variability of the Heliospheric Current Sheet (HCS) has been studied. Its local magnetic structure is observed as a boundary through which the magnetic field inverts its direction toward or away from Sun. In this work, we have used data from ACE, WIND, STEREO A and B spacecrafts. Solar wind features and magnetic field variations obtained from each spacecraft and for each event analyzed have been used to estimate temporal and spatial dependences in the local HCS structure. Their connection with the neutral line at the corona has been also determined. We have grouped the selected events according to their magnetic connection, with the aim of analyzing possible variations on the local orientation. Events studied cover from the ascending phase of solar cycle 23 to the next minimum around 2007. It has been observed that when spacecrafts are close to each other and/or magnetically well connected, clear variations on the local orientation are not observed. In these cases, the elapsed time was less than 2 hours. This fact could be interpreted as if there were not temporal variations on the local structure of the HCS in the range of 2 hours. On the other hand, the analysis shows that angular variation has a growing trend with elapsed time between different spacecraft. This can be related to the fact that spacecrafts are magnetically bad connected. In these cases, variations in local HCS orientation are observed. To evaluate changes of the HCS local orientations it has been used MVA, CVA and HYTARO methods. Results and future goals are summarized in this work.

Arrazola, D.; Blanco, Juan Jose; Rodriguez-Pacheco, Javier; Hidalgo, Miguel Angel; Medina, Jose

300

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

301

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

ERIC Educational Resources Information Center

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

Nixon, Nan

1983-01-01

302

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, ?zlem

303

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

E-print Network

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

Stephens, Graeme L.

304

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

305

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

306

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

E-print Network

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

Karp, Larry S.

307

Taxes and the poor: A microsimulation study of implicit and explicit taxes  

Microsoft Academic Search

The authors measure the cumulative burden on low-income households resulting from explicit taxes (state and federal income, and payroll taxes) and implicit taxes (reductions of program benefits as earnings rise). With monthly data from the 1990 Survey of Income and Program Participation, a simulation model calculates the benefits and taxes households receive and pay in 1990. A household's marginal tax

STACY DICKERT; SCOTT HOUSER; JOHN KARL SCHOLZ

308

CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW  

Microsoft Academic Search

This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of

va ERDS

2011-01-01

309

TAX FILING INFORMATION FOR NONRESIDENT ALIENS  

E-print Network

TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being to be a complete representation of all the income tax regulations pertinent to students, faculty, staff and other not provide tax advice, the University disclaims all liability from the misinterpretation or misuse

Saldin, Dilano

310

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 to road usage for most light vehicles, so the gas tax could be viewed as a user charge. Increasing fuel as a substitute for fuel taxes. by Anthony M. Rufolo and Robert L. Bertini 33 Transportation Quarterly, Vol. 57

Bertini, Robert L.

311

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

312

The demand for tax haven operations  

Microsoft Academic Search

What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data for American firms indicates that larger, more international firms, and those with extensive intrafirm trade and high R and D intensities, are the most likely to use tax havens. Tax haven operations facilitate tax avoidance both by permitting firms to allocate

Mihir A. Desai; C. Fritz Foley; James Hines Jr.

2006-01-01

313

How Fiscal Decentralization Flattens Progressive Taxes  

Microsoft Academic Search

We study the tension between fiscal decentralization and progressive taxation. We present a multi-community model in which the local income tax rate is determined by an exogenous progressive tax schedule and a tax shifter that can differ across communities. The progressivity of the tax schedule induces a self-sorting process that results in substantial though imperfect income sorting. Rich households are

Roland Hodler; Kurt Schmidheiny

2005-01-01

314

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

315

Funding of Oklahoma Common Schools with a Texas Tax Plan: A Cautionary Note.  

ERIC Educational Resources Information Center

This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:

Hancock, Kenneth

316

Effect of electric field concentration using nanopeak structures on the current-voltage characteristics of resistive switching memory  

NASA Astrophysics Data System (ADS)

An attempt to reduce the SET voltage and RESET current of resistive switching (RS) memory was made using a geometric array of nanopeak (NP) structures. Bottoms of anodic porous alumina were used to form the NP structures that act as guides for the formation of conductive filaments that effectively concentrate the electric field. Samples were fabricated with flat surfaces (FS) and with two types of NP structure with different NP pitch. The NP samples provided SET voltages less than 2 V with narrow distributions and the RESET current was lower than that with the FS sample.

Otsuka, Shintaro; Shimizu, Tomohiro; Shingubara, Shoso; Makihara, Katsunori; Miyazaki, Seiichi; Yamasaki, Atsushi; Tanimoto, Yusuke; Takase, Kouichi

2014-08-01

317

Threshold current calculations and optical cavity optimization for PbSe/PbSrSe multiple quantum well structures  

NASA Astrophysics Data System (ADS)

Threshold current is a key parameter in the design and proper operation of quantum well lasers. In this publication, threshold current analysis and calculations are done on four PbSe/Pb0.934Sr0.066 Se quantum well laser structures: SQW, SCH-SQW, MQW, and MMQW. The current work is a continuation to previous publications where energy levels, modal gain, optical confinement, and total losses were published for these four structures assuming the energy bands are non-parabolic. The threshold current as a function of total losses, cavity length, and cavity end mirror reflectivity was obtained for these structures. It is shown that the threshold current decreases with a decrease in the cavity length and then increases at a critical cavity length. The effects of non-parabolicity on the threshold current values are more obvious for short cavities and decreases with an increase in cavity. Whether the SQW or the MQW is the better structure depends on the loss level. At low loss, the SQW laser is always better because of its lower current density where only one QW has to be inverted. At high loss, the MQW is always better because the phenomena of gain saturation can be avoided by increasing the number of QW's although the injected current to achieve this maximum gain also increases. Owing to this gain saturation effect, there exists an optimum number of QW's for minimizing the threshold current for a given total loss. At this typical value, the effects of non-parabolicity on the threshold current values can be neglected without loss of accuracy. However, there is a 20% shift in the output lasing energy that cannot be neglected.

Khodr, M.

2011-10-01

318

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

319

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

Code of Federal Regulations, 2010 CFR

...false Failure to file tax return or to pay tax. 53.6651-1 Section...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION...2) files a return in good faith and such...

2010-04-01

320

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

321

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

Federal Register 2010, 2011, 2012, 2013

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

2010-08-04

322

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

323

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

324

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

325

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. Prez-Ruzafa, C. Marcos, I.M. Prez-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

326

Tax implementability of fair allocations  

Microsoft Academic Search

This paper examines the tax implementability of allocations based on fairness as no-envy (or envy-freeness) and its alternatives, by a tax schedule that depends on labor supply and gross income (( y, l)-implementability). A relevant incentive constraint is perishability of abilities, where agents can exert a lower ability level than they actually possess. We first show that in any economy,

Yukihiro Nishimura

2004-01-01

327

AlGaInP light emitting diode with a current-blocking structure  

Microsoft Academic Search

A simple current-blocking process was presented and proved to increase the luminous intensity of AlGaInP light-emitting diodes (LEDs). Deeper blocking depth would dramatically raise the luminous intensity of devices. If the chip size was small, however, deeper blocking depth would increase the junction temperature under a higher operation current. On the whole, with a current-blocking layer embedded in the current-spreading

H. C. Wang; Y. K. Su; Y. H. Chung; C. L. Lin; W. B. Chen; S. M. Chen

2005-01-01

328

The western Arctic boundary current at 1521W: Structure, variability, and transport  

E-print Network

Shelf-edge dynamics Boundary currents Volume transport Pacific water Atlantic water a b s t r a c t From measurements, with emphasis on the Pacific water component of the current. The mean flow is characterized it becomes surface-intensified as it advects buoyant Alaskan Coastal water. In fall and winter the current

Pickart, Robert S.

329

Germany reconsiders European CO{sub 2}/energy tax  

SciTech Connect

The proposal to introduce a European CO{sub 2}/energy tax is still being considered. The ultimate goal of reducing emissions by the year 2000 will not be realized unless current policy includes an integrated package of laws and reforms. Most likely, transport users and domestic consumers - not industry - would be the target of such taxation.

Wiesmann, G.

1994-09-28

330

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

...Conservation of Power and Water Resources 1 2014-04-01...Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...Tax effects deferred currently will be recorded...

2014-04-01

331

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

Code of Federal Regulations, 2011 CFR

...Conservation of Power and Water Resources 1 2011-04-01...Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...Tax effects deferred currently will be recorded...

2011-04-01

332

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

Code of Federal Regulations, 2013 CFR

...Conservation of Power and Water Resources 1 2013-04-01...Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...Tax effects deferred currently will be recorded...

2013-04-01

333

Evaluation of landsat TM generated forest-type map for tax appraisal purposes  

E-print Network

A tax appraisal system of private timberland based on the productivity value of the timber relies on current, accurate information about the land being assessed. Historically, such information has been supplied by aerial photos and field surveys...

Riley, Gretchen

2012-06-07

334

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

Federal Register 2010, 2011, 2012, 2013

...Treasury. ACTION: Cancellation of notice of public hearing on proposed...regulation relating to Federal tax deposits (FTDs) by Electronic...taxpayers that currently use FTD coupons. DATES: The...CONTACT: Regina Johnson of the Publications and...

2010-09-27

335

Assessing the impact of income tax, social security tax, and health care spending on U.S. saving rates  

Microsoft Academic Search

An assessment of the effects of proposed reductions in income and Social Security taxes on middle-income Americans and of cuts in health care spending, using the generational accounting method to examine their likely impact on both current and future national saving rates.

Alan J. Auerbach; Jagadeesh Gokhale; Laurence J. Kotlikoff

1992-01-01

336

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

337

Influence of layer structure on the current-voltage characteristics of Si /SiGe interband tunneling diodes  

NASA Astrophysics Data System (ADS)

We systematically investigated the DC-characteristics of Si /SiGe interband tunneling diodes as a function of layer structure and device geometry. The Si spacer thicknesses XP and XN between the intrinsic SiGe layer and the p- and n-?-doped layers were varied. We obtained a peak current density of 16kA /cm2 and a peak-to-valley current ratio of 2.7 (with a device area of 45?m2) for a structure with XP=0nm and XN=1nm. A good homogeneity of all measured diode parameters was achieved over the wafer area.

Khorenko, E.; Prost, W.; Tegude, F.-J.; Stoffel, M.; Duschl, R.; Dashiell, M. W.; Schmidt, O. G.

2004-10-01

338

Vertical structure of currents in the vicinity of the Iceland-Scotland Ridge  

Microsoft Academic Search

An analysis of current profiles carried out on moored Acoustic Doppler Current Profiler data sets recorded during the Variability of Exchanges In the Northern Seas project is presented here for several locations in three sections in the vicinity of the Iceland-Scotland Ridge: (1) north of the Faroes, (2) in the Faroe-Bank Channel and (3) in the Faroe-Shetland Channel. Total currents

C. Carollo; I. Astin; J. Graff

2005-01-01

339

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

340

Comparison of heliospheric current sheet structure obtained from potential magnetic field computations and from observed polarization coronal brightness  

SciTech Connect

The report compares the structure of the heliospheric current sheet early in Sunspot Cycle 21 as computed from the observed photospheric magnetic field with a potential field approximation, and as inferred from synoptic maps of the observed coronal polarization brightness. On most of the solar rotations compared, the two methods give essentially the same results; the basic shape of the warped current sheet and the amplitude (in solar latitude) of the displacements of the sheet from the solar equator are similar. On one rotation the current sheet computed with the potential field approximation appears to be distorted by a large photospheric region of unbalanced magnetic flux.

Wilcox, J.M.; Hundhausen, A.J.

1983-02-01

341

Barrier lowering effect and dark current characteristics in asymmetric GaAs/AlGaAs multi quantum well structure  

NASA Astrophysics Data System (ADS)

In this study, we investigate dark current voltage characteristics of GaAs/AlGaAs staircase-like asymmetric multiquantum well structure at various temperatures experimentally. The activation energy is calculated by using Arrhenius plots at different voltages. It is found that the activation energy decreased with increasing electric field. This result is evaluated using a barrier lowering effect which is a combination of geometrical and Poole-Frenkel effects. Measured dark current density-voltage ( J- V) characteristics compared with the Levine model, 3D carrier drift model and the emission capture model. The best agreement with the experimental results of dark current densities is obtained by the Levine model.

Altin, E.; Hostut, M.; Ergun, Y.

2011-12-01

342

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

343

26 CFR 20.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...Actuarial Valuations 20.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see ...

2010-04-01

344

26 CFR 55.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED...and Administration 55.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see ...

2010-04-01

345

26 CFR 53.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see 301.7701-15 of this...

2010-04-01

346

26 CFR 40.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS 40.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see 301.7701-15 of this chapter....

2010-04-01

347

26 CFR 25.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...Actuarial Valuations 25.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see ...

2010-04-01

348

26 CFR 54.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES 54.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see 301.7701-15 of this chapter. (b)...

2010-04-01

349

7 CFR 1925.2 - Definition of tax.  

Code of Federal Regulations, 2010 CFR

... 2010-01-01 2010-01-01 false Definition of tax. 1925.2 Section 1925.2 Agriculture... PROGRAM REGULATIONS TAXES Real Estate Tax Servicing 1925.2 Definition of tax. For the purpose of this instruction,...

2010-01-01

350

27 CFR 19.36 - Standard effective tax rate.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Standard effective tax rate. 19.36 Section 19.36 ...LIQUORS DISTILLED SPIRITS PLANTS Taxes Effective Tax Rates 19.36 Standard effective tax rate. (a) The proprietor may...

2010-04-01

351

27 CFR 19.37 - Average effective tax rate.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Average effective tax rate. 19.37 Section 19.37 ...LIQUORS DISTILLED SPIRITS PLANTS Taxes Effective Tax Rates 19.37 Average effective tax rate. (a) The proprietor may...

2010-04-01

352

26 CFR 53.4944-2 - Additional taxes.  

Code of Federal Regulations, 2010 CFR

...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize...Section 4944(b)(1) of the Code imposes an excise tax in any case in which an...

2010-04-01

353

26 CFR 53.4945-1 - Taxes on taxable expenditures.  

Code of Federal Regulations, 2011 CFR

...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures ...Section 4945(a)(1) of the Code imposes an excise tax on each taxable expenditure...

2011-04-01

354

26 CFR 53.4965-3 - Prohibited tax shelter transactions.  

Code of Federal Regulations, 2011 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes 53.4965-3 Prohibited tax shelter transactions. (a) In...

2011-04-01

355

26 CFR 53.4955-1 - Tax on political expenditures.  

Code of Federal Regulations, 2011 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes 53.4955-1 Tax on political expenditures. (a)...

2011-04-01

356

26 CFR 53.4944-2 - Additional taxes.  

Code of Federal Regulations, 2011 CFR

...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize...Section 4944(b)(1) of the Code imposes an excise tax in any case in which an...

2011-04-01

357

26 CFR 56.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES 56.7701-1 Tax return preparer. (a) In general. For the definition of a tax return...

2010-04-01

358

26 CFR 26.2641-1 - Applicable rate of tax.  

Code of Federal Regulations, 2011 CFR

...2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 26.2641-1 Applicable rate of tax. The...

2011-04-01

359

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2012 CFR

... 2012-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax 25.158 Tax...

2012-04-01

360

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

361

27 CFR 25.158 - Tax computation for bottled beer.  

... 2014-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax 25.158 Tax...

2014-04-01

362

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2011 CFR

... 2011-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax 25.158 Tax...

2011-04-01

363

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax 25.158 Tax...

2010-04-01

364

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

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

2010-04-01

365

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

366

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability 1.1502-3...

2010-04-01

367

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

368

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

369

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

370

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

371

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

372

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

373

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

374

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

375

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

376

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

377

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

378

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

379

26 CFR 41.4481-1 - Imposition of tax.  

Code of Federal Regulations, 2012 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...c)(2) of this section, the tax on the use of a particular highway motor...

2012-04-01

380

26 CFR 41.4481-1 - Imposition of tax.  

Code of Federal Regulations, 2011 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...c)(2) of this section, the tax on the use of a particular highway motor...

2011-04-01

381

26 CFR 41.4481-1 - Imposition of tax.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...c)(2) of this section, the tax on the use of a particular highway motor...

2013-04-01

382

26 CFR 41.4481-1 - Imposition of tax.  

Code of Federal Regulations, 2010 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...c)(2) of this section, the tax on the use of a particular highway motor...

2010-04-01

383

27 CFR 40.23 - Cigarette tax rates.  

Code of Federal Regulations, 2013 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes 40.23 Cigarette tax rates. Cigarettes are taxed at...

2013-04-01

384

27 CFR 41.33 - Smokeless tobacco tax rates.  

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.33 Smokeless tobacco tax rates....

2014-04-01

385

27 CFR 41.33 - Smokeless tobacco tax rates.  

Code of Federal Regulations, 2013 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.33 Smokeless tobacco tax rates....

2013-04-01

386

27 CFR 41.33 - Smokeless tobacco tax rates.  

Code of Federal Regulations, 2010 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.33 Smokeless tobacco tax rates....

2010-04-01

387

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2011 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.32 Cigarette tax rates. Cigarettes...

2011-04-01

388

27 CFR 41.32 - Cigarette tax rates.  

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.32 Cigarette tax rates. Cigarettes...

2014-04-01

389

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2013 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.32 Cigarette tax rates. Cigarettes...

2013-04-01

390

27 CFR 41.33 - Smokeless tobacco tax rates.  

Code of Federal Regulations, 2012 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.33 Smokeless tobacco tax rates....

2012-04-01

391

27 CFR 40.23 - Cigarette tax rates.  

Code of Federal Regulations, 2012 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes 40.23 Cigarette tax rates. Cigarettes are taxed at...

2012-04-01

392

27 CFR 40.23 - Cigarette tax rates.  

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes 40.23 Cigarette tax rates. Cigarettes are taxed at...

2014-04-01

393

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2012 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.32 Cigarette tax rates. Cigarettes...

2012-04-01

394

27 CFR 40.23 - Cigarette tax rates.  

Code of Federal Regulations, 2011 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes 40.23 Cigarette tax rates. Cigarettes are taxed at...

2011-04-01

395

27 CFR 41.33 - Smokeless tobacco tax rates.  

Code of Federal Regulations, 2011 CFR

...TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates 41.33 Smokeless tobacco tax rates....

2011-04-01

396

Child Care Assistance: Are Subsidies or Tax Credits Better?  

Microsoft Academic Search

We evaluate price subsidies and tax credits for child care. We focus on partnered women's labor supply, household income and welfare, demand for formal and informal child care and government expenditure. Using Australian data, we estimate a joint, discrete structural model of labor supply and child care demand. We introduce two methodological innovations: a quantity constraint that total formal and

Xiaodong Gong; Robert Breunig

2012-01-01

397

Observations on the Rim Current structure, CIW formation and transport in the western Black Sea  

Microsoft Academic Search

CTD and ADCP measurements together with a sequence of satellite images indicate pronounced current meandering and eddy activity in the western Black Sea during April 1993. The Rim Current is identified as a well-defined meandering jet stream confined over the steepest topographic slope and associated cyclonicanticyclonic eddy pairs located on both its sides. It has a form of highly energetic

Temel Oguz; Sukru Besiktepe

1999-01-01

398

The CigarThe CigarThe CigarThe CigarThe Cigarette Tette Tette Tette Tette Tax, tax, tax, tax, tax, the Federal Medicaid Match, andhe Federal Medicaid Match, andhe Federal Medicaid Match, andhe Federal Medicaid Match, andhe Federal Medicaid Match, and Econ  

E-print Network

The CigarThe CigarThe CigarThe CigarThe Cigarette Tette Tette Tette Tette Tax, tax, tax, tax, tax #12;Cigarette Tax, Medicaid Match, Economic Stimulus, January 2003, i The Cigarette Tax, the Federal federal-matching funds. A cigarette tax increase dedicated to Medicaid could be used to leverage

Almor, Amit

399

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

400

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

401

26 CFR 301.6862-1 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes.  

Code of Federal Regulations, 2011 CFR

...assessment of taxes other than income, estate, gift, and certain excise taxes. 301.6862-1 Section 301.6862-1 Internal...assessment of taxes other than income, estate, gift, and certain excise taxes. (a) If the district director...

2011-04-01

402

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

Code of Federal Regulations, 2011 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes 53.4965-4 Definition of tax-exempt party to a prohibited...

2011-04-01

403

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Imposition of tax on policies issued by foreign insurers; scope...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND...NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers ...

2010-04-01

404

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Imposition of tax on policies issued by foreign insurers; scope...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND...NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers ...

2012-04-01

405

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Imposition of tax on policies issued by foreign insurers; scope...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND...NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers ...

2011-04-01

406

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

407

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

408

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

409

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

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

2014-04-01

410

Noise and current-voltage characterization of complementary heterojunction field-effect transistor (CHFET) structures below 8 K  

E-print Network

Noise and current-voltage characterization of complementary heterojunction field-effect transistor heterojunction field-effect transistor (CHFET) structures below 8 K are presented. It is shown that the CHFET exhibits normal transistor operation down to 5K. Some of the details of the transistor operation

Fossum, Eric R.

411

Structure of direct-current microdischarge plasmas in helium Prashanth S. Kothnur, Xiaohui Yuan, and Laxminarayan L. Rajaa)  

E-print Network

Structure of direct-current microdischarge plasmas in helium Prashanth S. Kothnur, Xiaohui Yuan,6 and for the activation of trace species in a molecular emission detector, have also been proposed.7 Microdischarges rely, a helium plasma in a parallel-plate microdischarge geometry is studied. The physical model resolves

Raja, Laxminarayan L.

412

Generation of superradiance pulses by high-current subnanosecond electron bunches moving in a periodic slow-wave structure  

Microsoft Academic Search

The generation of ultrashort microwave pulses was observed experimentally in the superradiance of high-current electron bunches\\u000a propagating through a periodic slow-wave structure. The process included particle bunching within the bunch followed by coherent\\u000a emission from the entire volume of the bunch.

N. S. Ginzburg; Yu. V. Novozhilova; I. V. Zotova; A. S. Sergeev; A. D. R. Phelps; A. W. Cross; S. M. Wiggins; V. Khi; K. Ronald; V. G. Shpak; M. I. Yalandin; S. A. Shunailov; M. R. Ulmaskulov; V. P. Tarakanov

1998-01-01

413

How would a flat tax affect small businesses?  

Microsoft Academic Search

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

John E. Golob

1996-01-01

414

Tax Reform Implications for Rural Communities and Farmers.  

ERIC Educational Resources Information Center

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and

Durst, Ron L.; Reeder, Richard J.

1987-01-01

415

?-Electron ring-currents and bond-currents in [10,5]-Coronene and related structures conforming to the 'Annulene-Within-an-Annulene' model.  

PubMed

A series of hypothetical conjugated structures is defined; the series is called the p-Coronenes and the first four members of it are shown to respect the 'Annulene-Within-an-Annulene' (AWA) model when tested by means of Hckel-London-Pople-McWeeny (HLPM) ?-electron ring-current and bond-current calculations. The first member of this series, 5-Coronene, is also a member of the regular [r,s]-Coronene series, where it is known as [10,5]-Coronene. It is shown that, as p is varied (with p always odd, and with p > 3) through the values 5, 7, 9, 11, etc., the resulting structures alternate between a '[4n + 2]-Annulene-Within-a-[4m]-Annulene' (if (p- 1) is divisible by 4) and a '[4n]-Annulene-Within-a-[4m + 2]-Annulene' (if (p- 1) is not divisible by 4). It is therefore claimed that the p-Coronenes constitute an ideal series for testing the AWA model. It is also remarked that each member of the p-Coronene series has only four Kekul structures, and that the 'spokes' or 'transverse' bonds connecting the central [p(p- 3)]-membered ring to the outer [p(p- 1)]-membered periphery always have a Pauling bond-order of zero, ensuring that the outer and inner rings are 'decoupled'; such bonds also bear zero bond-current, by symmetry. It is argued that the former property of these transverse bonds, rather than the latter, determines that the p-Coronenes obey the AWA rule-which is in fact an exception, rather than a 'rule'per se. The paper concludes by explicitly stating our philosophy that a conceptually simple model depending on no subjective (or any other) parameters whatsoever can give intuitive chemical insight for certain systems equal to that available from far-more complex methods such as ab initio calculations-what Coulson once famously called 'primitive patterns of understanding'. PMID:23612860

Dickens, T K; Mallion, R B

2013-06-01

416

The efficiency loss of tax limits: The political economy of local tax regulation  

Microsoft Academic Search

Fiscal federalism suggests that local services should be financed by local taxes, and that national tax constraints will cause a loss of allocative efficiency. Political economy claims that tax limits can improve efficiency. An unconstrained local government may induce excessive government spending, and tax limits can rectify this bias by curtailing the \\

Rune J. Srensen

417

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...Corporations 1.164-5 Certain retail sales taxes and gasoline taxes...the sale at wholesale and the sale at retail. [T.D. 6780, 29 FR 18147,...

2010-04-01

418

Export Taxes on Agricultural Products: Recent History and Economic Modeling of Soybean Export Taxes in Argentina  

Microsoft Academic Search

This paper examines the issue of export taxes on primary commodities; almost 40 countries applied export taxes in recent years. The case of Argentina, which is a prominent user of the export tax and a leading exporter of soybean products, is then considered. In 2006, it taxed exports of soybeans, soybean meal and soybean oil, respectively, at 23.5 percent, 19.3

William Deese; John Reeder

419

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

420

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United...

2010-04-01

421

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

ERIC Educational Resources Information Center

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

Flowerdew, John; Wan, Alina

2006-01-01

422

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness  

Microsoft Academic Search

We study the stock price reaction to news about tax aggressiveness. We find that, on average, a company's stock price declines when there is news about its involvement in tax shelters. The stock price decline is smaller for companies with relatively high effective tax rates, possibly because news about tax aggressiveness is more favorably viewed for those firms where public

Michelle Hanlon; Joel Slemrod

423

FREE TAX FILING VITA is a program sponsored by the IRS offering income tax preparation for  

E-print Network

FREE TAX FILING VITA is a program sponsored by the IRS offering income tax preparation for families@gmail.com / 657-278-8681 Free tax filing starts from Jan 31 to Apr 12 We are closed on Feb 1, Apr 3, 4 & 5 1099-FORMS · 1098-T Forms from college/university if you have educational expenses · Last Year Tax

de Lijser, Peter

424

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

425

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

E-print Network

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

Garousi, Vahid

426

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

Federal Register 2010, 2011, 2012, 2013

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

2011-07-18

427

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

ERIC Educational Resources Information Center

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

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

428

27 CFR 19.905 - Taxes.  

Code of Federal Regulations, 2010 CFR

...THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use 19.905 Taxes. Distilled spirits...of tax from the premises of an alcohol fuel plant exclusively for fuel use in accordance with this subpart....

2010-04-01

429

On the Difference in Quality between Current Heuristic and Optimal Solutions to the Protein Structure Alignment Problem  

PubMed Central

The importance of pairwise protein structural comparison in biomedical research is fueling the search for algorithms capable of finding more accurate structural match of two input proteins in a timely manner. In recent years, we have witnessed rapid advances in the development of methods for approximate and optimal solutions to the protein structure matching problem. Albeit slow, these methods can be extremely useful in assessing the accuracy of more efficient, heuristic algorithms. We utilize a recently developed approximation algorithm for protein structure matching to demonstrate that a deep search of the protein superposition space leads to increased alignment accuracy with respect to many well-established measures of alignment quality. The results of our study suggest that a large and important part of the protein superposition space remains unexplored by current techniques for protein structure alignment. PMID:23509725

Arriagada, Mauricio; Poleksic, Aleksandar

2013-01-01

430

The structure of strongly tilted current sheets in the Earth magnetotail  

NASA Astrophysics Data System (ADS)

We investigate strongly tilted (in the y-z GSM plane) current sheets (CSs) in the Earth magnetotail using data from the Cluster mission. We analyze 29 CS crossings observed in 2001-2004. The characteristic current density, magnetic field at the CS boundary and the CS thickness of strongly tilted CSs are similar to those reported previously for horizontal (not tilted) CSs. We confirm that strongly tilted CSs are generally characterized by a rather large northward component of the magnetic field. The field-aligned current in strongly tilted CSs is on average two times larger than the transverse current. The proton adiabaticity parameter, ?p, is larger than 0.5 in 85% of strongly tilted CSs due to the large northward magnetic field. Thus, the proton dynamics is stochastic for 18 current sheets with 0.5 < ?p < 3 and protons are magnetized for 6 sheets with ?p > 3, whereas electrons are magnetized for all observed current sheets. Strongly tilted CSs provide a unique opportunity to measure the electric field component perpendicular to the CS plane. We find that most of the electric field perpendicular to the CS plane is due to the decoupling of electron and ion motions (plasma polarization). For 27 CSs we determine profiles of the electrostatic potential, which is due to the plasma polarization. Drops in the potential between the neutral plane and the CS boundary are within the range of 200 V to 12 kV, while maximal values of the electric field are within the range of 0.2 mV m-1 to 8 mV m-1. For 16 CSs the observed potentials are in accordance with Ohm's law, if the electron current density is assumed to be comparable to the total current density. In 15 of these CSs the profile of the polarization potential is approximately symmetric with respect to the neutral plane and has minimum therein.

Vasko, I. Y.; Artemyev, A. V.; Petrukovich, A. A.; Nakamura, R.; Zelenyi, L. M.

2014-02-01

431

Current-induced distortion of the band structure and formation of pseudogaps in magnonic crystals  

NASA Astrophysics Data System (ADS)

Using numerical simulations, we have studied how electric current, passing along the periodicity direction in a lateral magnetic superlattice with modulated saturation magnetization, affects the propagation of magnetostatic surface spin waves (MSSWs) across it. It is shown that when the current flows against the normal lattice modes excited by a built-in antenna, it mediates excitation of new MSSW modes. These current-assisted modes are found to be co-propagating with the normal lattice ones but travel with negative group velocities and their wave-packet dispersions opposite to those in the normal lattice modes. Surprisingly, their intensity is high enough to effectively interact with the normal lattice modes under realistic parameters of the lattice and current. This intermode interaction gives rise to new frequency bands where the MSSW intensity is lowered but essentially nonzero (pseudogaps). The pseudogap positions can be shifted by several gigahertz either upwards or downwards with respect to the bandgaps occurring at Brillouin zone edges in the absence of current. The pseudogap shifting depends on the strength of the current and on the lattice magnetization and period.

Polushkin, N. I.

2013-07-01

432

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

433

Confinement and structure of electrostatically coupled dust clouds in a direct current plasma-sheath  

Microsoft Academic Search

Mechanisms for the confinement and the internal structure of an electrostatically coupled dust cloud formed in a dc glow discharge have been investigated from a comparative viewpoint between experimental observations and a simple model. Two kinds of dust clouds with different internal structures are clearly observed, depending on the dispersion of the size distribution of dust particles. The dust cloud

S. Nunomura; N. Ohno; S. Takamura

1998-01-01

434

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

E-print Network

Salamander Populations Rachael Y. Dudaniec1 *¤ , Stephen F. Spear2 , John S. Richardson1 , Andrew Storfer2 1 Structure Differ in Core and Peripheral Salamander Populations. PLoS ONE 7(5): e36769. doi:10.1371/journal in historic demography and landscape genetic structure of coastal giant salamanders (Dicamptodon tenebrosus

Storfer, Andrew

435

arXiv:nucl-th/001006118Oct2000 INTERACTIONS, CURRENTS, AND THE STRUCTURE OF  

E-print Network

exact studies of the structure and dynamics of systems with mass number A 8, including energy spectra bind- ing energy. The modern models mentioned above provide fits to the Nijmegen data-base 3 understanding of the structure of nuclei with A 8, including energy spectra, electromagnetic form factors

Thomas Jefferson National Accelerator Facility

436

Household After-Tax Incomes 1985.  

ERIC Educational Resources Information Center

In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White

Nelson, Charles T.

1987-01-01

437

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?  

Microsoft Academic Search

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 612 months

S Emery; M M White; E A Gilpin; J P Pierce

2002-01-01

438

Localization of Magnetic Field Structure of Multi-Current Loops on Axisymmetrical Model for Transcranial Magnetic Stimulation  

NASA Astrophysics Data System (ADS)

We calculate magnetic field distributions from multi-current loops for transcranial magnetic stimulation (TMS). In TMS, it is important to produce locally strong magnetic fields and apply eddy-currents only to the aimed cell in a deep region of the brain. First, we investigate the field structure around a single current loop. We find that a single loop generates the convexed field on a certain plane parallel to the loop surface. Second, we study an axisymmetrical model of three-current loops, i.e., a main-coil and two sub-coils, in which the fields are significantly localized in the vertical direction at a symmetrical plane on the central axis compared with that of a single loop.

Okita, Taishi; Takagi, Toshiyuki

2009-01-01

439

A bi-modal structure imposed on gravity driven boundary currents in rotating systems by effects of the bottom topography  

NASA Astrophysics Data System (ADS)

An experimental observation related to the influence of the bottom topography on the development of gravity driven surface boundary currents in rotating systems is described and discussed. The results presented concern the local flow geometry in the vicinity of the head of the current. It is observed that, depending on the values of the independent experimental variables and the inclination angle of the bottom topography, the current propagates along the boundary with its head being either attached to or detached from the coastline. An appropriate scaling of the experimental data reveals that the attached and detached head mode occur in two distinct parameter regimes which are separated from each other by a well defined border. The discussion of the results suggests that this border identifies the division between two flow regimes in which the local flow structure in the vicinity of the head of the gravity current is and where it is not significantly influenced by the bottom topography.

Thomas, P. J.; Linden, P. F.

440

New York Lifts Death Tax Penalty  

Microsoft Academic Search

New York State replaced its estate tax and repealed its gift tax. This Article will trace the history of the New York State gift and estate taxes, explain the burden they imposed upon New York State residents in relation to other states, and examine the recent legislation in New York State which will gradually eliminate such inequities.

Nancy OHagan

1997-01-01

441

27 CFR 70.412 - Excise taxes.  

Code of Federal Regulations, 2011 CFR

...and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products...Relating to Distilled Spirits, Wines, and Beer 70.412 Excise taxes. (a) Collection. Taxes on...

2011-04-01

442

Taxes; Business Education: 6463.02.  

ERIC Educational Resources Information Center

This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses

Luksa, Cecelia

443

27 CFR 70.412 - Excise taxes.  

Code of Federal Regulations, 2010 CFR

...and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products...Relating to Distilled Spirits, Wines, and Beer 70.412 Excise taxes. (a) Collection. Taxes on...

2010-04-01

444

Company Tax Reform in the European Union  

Microsoft Academic Search

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

Peter Birch Srensen

2004-01-01

445

KFBM Tax Update Rush H Midkiff  

E-print Network

1 KFBM Tax Update Rush H Midkiff Area Extension Specialist UK Dept of Ag. Economics Creating Small Business Jobs Act of 2010 Sign into Law on September 27, 2010 Affect 2010 & 2011 Federal Income Tax ReturnsTax Returns I.R.C 168(k) 50% Additional first year depreciation Only for New Property placed

Hayes, Jane E.

446

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

447

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

448

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

449

Governing private foundations using the tax law  

Microsoft Academic Search

This paper investigates two tax law provisions that act as governance instruments designed to regulate the behavior of private foundations. It examines tax return data from a sample of private foundations to determine the effects of the minimum distribution requirement and the dual tax rate regime. The minimum distribution requirement primarily affects the distribution behavior of foundations that are no

Richard Sansing; Robert Yetman

2006-01-01

450

Equity Implications of Vehicle Emissions Taxes  

Microsoft Academic Search

This paper considers the equity implications of vehicle emissions taxes by examining the incidence of a tax on local pollutants. It uses emissions data from the California Air Resources Board and household vehicle and income data from the US Consumer Expenditure Survey. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden.

Sarah E. West

2005-01-01

451

WACC and a generalized tax code  

Microsoft Academic Search

Valuation of firms is generally based on the WACC approach which typically neglects personal income taxes. This paper extends this approach to incorporate personal income taxes and develop a generalized valuation formula which can be used for any taxation system. The approach is illustrated for four different taxation systems highlighting the importance of considering personal taxes.

Sven Husmann; Lutz Kruschwitz; Andreas Lffler

2006-01-01

452

The bank debit tax in Colombia  

Microsoft Academic Search

Introduction. Colombia has had a bank debit tax (BDT) since 1998. It was originally enacted as a temporary measure to finance the bailout of bankrupt financial institutions. The BDT is one variant of the broader class of taxes on financial transactions. The Colombian BDT, known formally as the Gravamen a los Movimientos Financieros (GMF), is a tax on withdrawals from

Mara Anglica Arbelez Restrepo; Leonard E. Burman; Sandra Consuelo Zuluaga

2002-01-01

453

Taxing for stormwater drainage systems.  

PubMed

This article evaluates the possibility of creating a tax for urban drainage in order to make the system self-financing. Average costs of implementation and maintenance of the services were used to individualize the charges and definition of the tax. The conventional drainage system was evaluated along with a source control alternative, water detention in tanks on the lot. The magnitude of the values being charged varies in function of the impermeable surface and the density of the urban area. Preserving creeks in natural conditions and using source control approach, are all options with the advantages of lower investment and smaller burden for the users. PMID:16445195

Nascimento, N; Canado, V; Cabral, J R

2005-01-01

454

Electromagnetic structure of A=2 and 3 nuclei and the nuclear current operator  

NASA Astrophysics Data System (ADS)

Different models for conserved two- and three-body electromagnetic currents are constructed from two- and three-nucleon interactions, using either meson-exchange mechanisms or minimal substitution in the momentum dependence of these interactions. The connection between these two different schemes is elucidated. A number of low-energy electronuclear observables, including (i) np radiative capture at thermal neutron energies and deuteron photodisintegration at low energies, (ii) nd and pd radiative capture reactions, and (iii) isoscalar and isovector magnetic form factors of 3H and 3He, are calculated to make a comparative study of these models for the current operator. The realistic Argonne v18 two-nucleon and Urbana IX or Tucson-Melbourne three-nucleon interactions are taken as a case study. For A=3 processes, the bound and continuum wave functions, both below and above deuteron breakup threshold, are obtained with the correlated hyperspherical harmonics method. Three-body currents give small but significant contributions to some of the polarization observables in the 2H(p,?)3He process and the 2H(n,?)3H cross section at thermal neutron energies. It is shown that the use of a current that did not exactly satisfy current conservation with the two- and three-nucleon interactions in the Hamiltonian was responsible for some of the discrepancies reported in previous studies between the experimental and theoretical polarization observables in pd radiative capture.

Marcucci, L. E.; Viviani, M.; Schiavilla, R.; Kievsky, A.; Rosati, S.

2005-07-01

455

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

456

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 Saturns magnetosphere, we investigate the location, shape and motion of Saturns 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

457

An analysis of technical and policy drivers in Current U.S. nuclear weapons force structure  

E-print Network

U.S. nuclear weapons force structure accounts for the number and types of strategic and nonstrategic weapon systems in various locations that comprise the nuclear arsenal. While exact numbers, locations, and detailed designs ...

Baker, Amanda, S. B. Massachusetts Institute of Technology

2008-01-01

458

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

459

Advances in transient (pulsed) eddy current for inspection of multi-layer aluminum structures in the presence of ferrous fasteners  

NASA Astrophysics Data System (ADS)

An experimental investigation of the electromagnetic processes underlying transient (pulsed) eddy current inspection of aircraft wing structures in the vicinity of ferrous fasteners is performed. The separate effects of transient excitation of ferrous fastener and eddy currents induced in the surrounding aluminum structure are explored using a transmit-receive configuration with transient excitation of a steel rod, an aluminum plate with a bore hole and a steel rod through the bore hole. Observations are used to interpret results from a coupled driving and differential coil sensing unit applied to detect fatigue cracks emanating from bolt holes in aluminum structures with ferrous fasteners present. In particular, it is noted that abrupt magnetization of the fastener, by the probe's central driving unit, can transfer flux and consequently, induce strong eddy current responses deep within the aluminum structure in the vicinity of the bore hole. Rotation of the probe, centered over the fastener, permits detection of subsurface discontinuities, such as cracks, by the pair of differentially connected pickup coils.

Desjardins, D. R.; Vallires, G.; Whalen, P. P.; Krause, T. W.

2012-05-01

460

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

Microsoft Academic Search

Over the past two decades various concepts for the supply of lipids in parenteral and enteral nutrition have been developed.\\u000a Traditionally, the nutritional dietary management typically includes physical mixtures of medium chain and long-chain triglycerides.\\u000a Recently, chemically defined structured lipids have been developed that combine the advantages of conventional fats with those\\u000a of special purposes. The first structured lipids were

J. Stein

1999-01-01

461

Inhomogeneity of Magnesium Diboride Structure and its Effect on Critical Current Density  

Microsoft Academic Search

The influence of the oxygen segregation into Mg-B-O inclusions (which are oxygen enriched as compared to the matrix material) and the formation of boron enriched phases (with near MgB12 composition) in MgB2 structure on pinning in magnesium diboride and the effect of SiC and Ti alloying on the formation of structural inhomogenities in MgB2 are discussed. A nanostructural material of

T. Prikhna; W. Gawalek; Ya. Savchuk; A. Kozyrev; M. Wendt; J. Dellith; W. Goldacker; S. Dub; N. Sergienko; T. Habisreuther; V. Moshchil; U. Dittrich; W. Karau; J. Noudem; Ch. Schmidt; V. Turkevich; D. Litzkendorf; H. Weber; M. Eisterer; V. Melnikov; P. Nagorny; V. Sverdun

2009-01-01

462

Anisotropic distributions of current density and electric field in Bi-2223/Ag coil with consideration of multifilamentary structure  

NASA Astrophysics Data System (ADS)

Bi-2223/Ag double pancake coil with a stack number of 6 is analysed with the use of quantitative J- E expressions that can describe the magnetic anisotropy as well as temperature dependence of J- E curves in the tape. The practical multifilamentary structure of the tape is directly considered for the precise analysis. It is shown that the magnetic anisotropy greatly and complicatedly influences the distribution of the current density inside the tape as well as that of the electric field in the coil. Furthermore, the current transport performance of the coil is also shown to be largely influenced by the magnetic field generated by the coil itself.

Higashikawa, K.; Nakamura, T.; Hoshino, T.

2005-03-01

463

Hyperfine-induced hysteretic funnel structure in spin blockaded tunneling current of coupled vertical quantum dots at low magnetic field  

SciTech Connect

We outline the properties of the hyperfine-induced funnel structure observed in the two-electron spin blockade region of a weakly coupled vertical double quantum dot device. Hysteretic steps in the leakage current occur due to dynamic nuclear polarization when either the bias voltage or the magnetic field is swept up and down. When the bias voltage is swept, an intriguing ?3 mT wide cusp near 0 T appears in the down-sweep position, and when the magnetic field is swept, the current at 0 T can be switched from 'low' to 'high' as the bias is increased.

Leary, A.; Wicha, A.; Harack, B.; Coish, W. A.; Hilke, M. [Department of Physics, McGill University, Ernest Rutherford Building, 3600 rue University, Montreal, Quebec H3A 2T8 (Canada); Yu, G.; Gupta, J. A. [National Research Council of Canada, M50, Montreal Road, Ottawa, Ontario K1A 0R6 (Canada); Payette, C.; Austing, D. G. [Department of Physics, McGill University, Ernest Rutherford Building, 3600 rue University, Montreal, Quebec H3A 2T8, Canada and National Research Council of Canada, M50, Montreal Road, Ottawa, Ontario K1A 0R6 (Canada)

2013-12-04

464

A Gray-Code Current Mode ADC Structure Bogdan M. Wilamowski  

E-print Network

circuits for Gray-code current-mode analog to digital conversion which employs absolute value operation in the digital domain whereas the signals in the world we live in are analog. Analog to Digital conversion which. of Electrical and Electronic Engineering Bogazici University Istanbul, TURKEY Abstract-- Analog to Digital

Wilamowski, Bogdan Maciej

465

Critical current densities under action of charged particles on the structural materials  

Microsoft Academic Search

The method of critical current densities allows treating the experimental values of the erosion coefficients and scattering rate in the plasma-ion technological processes. An area of charged particle interaction with a material could be represented as the area in which a direct conversion of energy from a particle to the material and the area of heat propagation into the material

G. I. Kostyuk

2008-01-01

466

The use of remote sensing techniques to study the surface structure of coastal currents  

Microsoft Academic Search

The University of Wisconsin-Madison has been using airborne remote sensing techniques to study the surface details of strong nearshore currents in the Great Lakes for the last five years. Aerial photogrammetry and infrared thermal line scanning are the principal tools, although both common radiation thermometers and satellite thermal imagery are also used. \\

T. Green; F. Scarpace; R. Madding; L. Yeske; R. Terrell

1975-01-01

467

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

468

Assessment of current structural design methodology for high-temperature reactors based on failure tests  

SciTech Connect

A mature design methodology, consisting of inelastic analysis methods, provided in Department of Energy guidelines, and failure criteria, contained in ASME Code Case N-47, exists in the United States for high-temperature reactor components. The objective of this paper is to assess the adequacy of this overall methodology by comparing predicted inelastic deformations and lifetimes with observed results from structural failure tests and from an actual service failure. Comparisons are presented for three types of structural situations: (1) nozzle-to-spherical shell specimens, where stresses at structural discontinuities lead to cracking, (2) welded structures, where metallurgical discontinuities play a key role in failures, and (3) thermal shock loadings of cylinders and pipes, where thermal discontinuities can lead to failure. The comparison between predicted and measured inelastic responses are generally reasonalbly good; quantities are sometimes overpredicted somewhat, and, sometimes underpredicted. However, even seemingly small discrepancies can have a significant effect on structural life, and lifetimes are not always as closely predicted. For a few cases, the lifetimes are substantially overpredicted, which raises questions regarding the adequacy of existing design margins.

Corum, J.M.; Sartory, W.K.

1985-01-01

469

Representing Medical Knowledge in the Form of Structured Text: The Development of Current Disease Descriptions*  

PubMed Central

As part of the Unified Medical Language System (UMLS) initiative, some 900 diseases have been described using structured text. Structured text is words and short phrases entered under labelled contexts. Vocabulary is not controlled. The contexts comprise a template for the disease description. The structured text is both manipulable by machine and readable by humans. Use of the template was natural, and only a few problems arose in using the template. Instructions to disease description composers must be explicit in definitions of the contexts. Diseases to be described are chosen, after clustering related diseases, according to the distinctions that physicians practicing in the area under question believe are important. Limiting disease descriptions to primitive observations and to entities otherwise described within the corpus appears to be both feasible and desirable.

Nelson, Stuart J.; Sherertz, David D.; Erlbaum, Mark S.; Tuttle, Mark S.

1989-01-01

470

Three dimensional complex plasma structures in a combined radio frequency and direct current discharge  

SciTech Connect

We report on the first detailed analysis of large three dimensional (3D) complex plasma structures in experiments performed in pure rf and combined rf+dc discharge modes. Inductively coupled plasma is generated by an rf coil wrapped around the vertically positioned cylindrical glass tube at a pressure of 0.3 mbar. In addition, dc plasma can be generated by applying voltage to the electrodes at the ends of the tube far from the rf coil. The injected monodisperse particles are levitated in the plasma below the coil. A scanning laser sheet and a high resolution camera are used to determine the 3D positions of about 10{sup 5} particles. The observed bowl-shaped particle clouds reveal coexistence of various structures, including well-distinguished solid-like, less ordered liquid-like, and pronounced string-like phases. New criteria to identify string-like structures are proposed.

Mitic, S.; Morfill, G. E. [Max-Planck-Institut fuer extraterrestrische Physik, D-85741 Garching (Germany); Klumov, B. A. [Joint Institute for High Temperatures, Moscow 125412 (Russian Federation); Khrapak, S. A. [Max-Planck-Institut fuer extraterrestrische Physik, D-85741 Garching (Germany); Joint Institute for High Temperatures, Moscow 125412 (Russian Federation)

2013-04-15

471

Three dimensional complex plasma structures in a combined radio frequency and direct current discharge  

NASA Astrophysics Data System (ADS)

We report on the first detailed analysis of large three dimensional (3D) complex plasma structures in experiments performed in pure rf and combined rf+dc discharge modes. Inductively coupled plasma is generated by an rf coil wrapped around the vertically positioned cylindrical glass tube at a pressure of 0.3 mbar. In addition, dc plasma can be generated by applying voltage to the electrodes at the ends of the tube far from the rf coil. The injected monodisperse particles are levitated in the plasma below the coil. A scanning laser sheet and a high resolution camera are used to determine the 3D positions of about 105 particles. The observed bowl-shaped particle clouds reveal coexistence of various structures, including well-distinguished solid-like, less ordered liquid-like, and pronounced string-like phases. New criteria to identify string-like structures are proposed.

Mitic, S.; Klumov, B. A.; Khrapak, S. A.; Morfill, G. E.

2013-04-01

472

A Tax for Higher Education  

ERIC Educational Resources Information Center

Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to

Blumenstyk, Goldie

2012-01-01

473

Tax Policies and Residential Mobility  

Microsoft Academic Search

Governmental tax policies have direct consequences for public spending and the distribution of wealth among a countrys 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

474

Were Bush Tax Cut Supporters \\  

Microsoft Academic Search

In a recent edition of Perspectives on Politics, Larry Bartels examines the high levels of support for tax cuts signed into law by President Bush in 2001. In so doing, he characterizes the opinions of ordinary people as lacking a moral basis and as being based on simple-minded and sometimes misguided considerations of self interest. He concludes that the strong

Arthur Lupia; Adam S. Levine; Jesse O. Menning; Gisela Sin

2005-01-01

475

The state of state taxes  

SciTech Connect

Deregulation of the electric utility industry is putting into conflict states` desires to maintain their revenue streams and utilities` needs to reduce costs. Three of the most important taxation battlefronts will be the issues of nexus, the disparate tax treatment of regulated utilities, and the competition among states to lure new businesses.

Semes, M.J. [PricewaterhouseCoopers, Philadelphia, PA (United States). Energy Industry Group] [PricewaterhouseCoopers, Philadelphia, PA (United States). Energy Industry Group

1998-08-01

476

RUTGERS UNIVERSITY 2011 TAX &TECHNOLOGY  

E-print Network

will offer the practitioner insight as to what is new with the IRS and the NJ Division of Taxation as well in Taxation and 2 hours of CPE in Technology. Hot topics will include: Data security, Estate and Gift tax and has lectured at firms in the area of profes- sional ethics and taxation. He chaired the Cooperation

Lin, Xiaodong

477

Superconducting Accelerating Structure for High-Current Cyclotrons for Accelerator-Driven Subcritical Fission  

NASA Astrophysics Data System (ADS)

An accelerator driven molten salt fission core is being designed to provide reliable power by subcritical nuclear fission for the next few millennia. Fission is driven by proton beams from a flux-coupled stack of three high-current cyclotrons. A key innovation in attaining the needed beam current and efficiency is a superconducting Niobium rf accelerating cavity that can accelerate bunches in the 200 orbits uniformly. The unique design allows for several cavities to be stacked, and also provides uniform acceleration and eliminates higher order modes in the cyclotron. The design and properties of the superconducting cavity will increase the efficiency of the cyclotron and the overall energy amplification from the molten salt core by an order of magnitude compared to conventional designs.

Pogue, Nathaniel; McIntyre, Peter; Sattarov, Akhdiyor

2011-10-01

478

The structure of fast sausage waves in current-carrying coronal loops  

NASA Astrophysics Data System (ADS)

We study fast sausage waves in a model coronal loop that consists of a cylindrical core with axial magnetic field and coaxial annulus with purely azimuthal magnetic field. The magnetic field is discontinuous at the tube and core boundaries, and there are surface currents with the opposite directions on these boundaries. The principal mode of fast sausage waves in which the magnetic pressure perturbation has no nodes in the radial direction can exist for arbitrary wavelength. The results for the fundamental radial mode of sausage waves are applied to the interpretation of observed periodic pulsations of microwave emission in flaring loops with periods of a few tens of seconds. Radial plasma motion has opposite directions at the tube and core boundaries. This leads to the periodic contraction and expansion of the annulus. We assume that the principal mode of fast sausage waves in the current-carrying coronal loops is able to produce a current sheet. However, the nonlinear analysis is needed to confirm this conjecture.

Bembitov, D. B.; Mikhalyaev, B. B.; Ruderman, M. S.

2014-09-01

479

Structure of an internal bore and dissipating gravity current as revealed by Raman lidar  

NASA Technical Reports Server (NTRS)

The Raman lidar observations of a weak gravity current and an internal bore associated with a thunderstorm gust front are presented. These observations have been complemented by conventional surface meteorologial analyses, special radiosonde data, spectral and bandpass filter analysis of barograph data, and infrared satellite imagery. Results obtained reveal the time-space continuity and dynamic nature of two boundary-layer disturbances seen in the lidar data. A comparison of the lidar display with the rawinsonde data makes it possible to determine the thermal fields associated with these disturbances at high temporal resolution (2 min) and an altitude of 6 km. The airflow associated with the disturbances was inferred by synthesizing the lidar and rawinsonde data. One of the two disturbances represents a dissipating outflow boundary (gust front) and can be characterized as a gravity current. The second disturbance represents an internal bore propagating ahead of the gravity current on a surface-based stable layer, which acted as a waveguide. The lidar revealed a mean bore depth of 1.9 km, observed and calculated speeds were in good agreement (about + or - 20 percent).

Koch, Steven E.; Melfi, S. H.; Skillman, William C.; Whiteman, D.; Dorian, Paul B.; Ferrare, R.

1991-01-01

480

Russia vows to end oil export tax  

SciTech Connect

This paper reports that Russia will eliminate its oil export tax by 1994 and until then will allow some exemptions, Russian officials have assured a group of US tax specialists. They stopped short of saying it would be repealed by the end of the year, the Ken Crawford, a member of a Tax Foundation delegation visiting Russia and managing partner of KPMG Peat Marwick's Moscow office. The export tax was one of several tax related Russian economic issues on which the US experts and Russian officials exchanged views early this month. The 15 member delegation was in Moscow on invitation from Russia's Ministry of Finance and State Committee on Taxation to help develop guidelines for laws governing Russia's taxation of foreign investment. The US group was sponsored by the Tax Foundation, Washington, DC, a nonprofit, nonpartisan tax and fiscal policy research and public education group.

Not Available

1992-07-27

481

Fine-Scale Population Genetic Structure of Zhikong Scallop ( Chlamys farreri ): Do Local Marine Currents Drive Geographical Differentiation?  

Microsoft Academic Search

Marine scallops, with extended planktonic larval stages which can potentially disperse over large distances when advected\\u000a by marine currents, are expected to possess low geographical differentiation. However, the sessile lifestyle as adult tends\\u000a to form discrete sea beds with unique population dynamics and structure. The narrow distribution of Zhikong scallop (Chlamys farreri), its long planktonic larval stage, and the extremely

Aibin Zhan; Jingjie Hu; Xiaoli Hu; Zunchun Zhou; Min Hui; Shi Wang; Wei Peng; Mingling Wang; Zhenmin Bao

2009-01-01

482

Self-powered micro-structured solid state neutron detector with very low leakage current and high efficiency  

E-print Network

Self-powered micro-structured solid state neutron detector with very low leakage current and high efficiency R. Dahal,1,2 K. C. Huang,1 J. Clinton,2 N. LiCausi,1 J.-Q. Lu,1 Y. Danon,2,a) and I. Bhat1,b) 1 to 5 ? 5 mm2 . A thermal neutron detection efficiency of 4.5% 6 0.5% with discrimination setting of 500

Danon, Yaron

483

* currently on faculty of Bucknell University STRUCTURING AND JOINING TRANSPARENT MATERIALS WITH ULTRA SHORT PULSE  

E-print Network

the induction of structural changes in the interior of bulk transparent materials without affecting damage due to heat conduction [1]. Furthermore, non-linear absorption, an unique property of femtosecond in the interior of transparent materials, and discussed the potential for fabrication of photonic devices

Yao, Y. Lawrence

484

Current Topics Advances in Determination of a High-Resolution Three-Dimensional Structure of  

E-print Network

for cellular communication, electrical and ion balances, structural in- tegrity of the cells in the regulation of virtually all physiological processes. Drug addiction, mood control, and memory (via 5-HT6 be addressed: Department of Biochemistry, University of Washington, Box 357350, Seattle, WA 98195-7350. Phone

Palczewski, Krzysztof

485

Molecular interactions between the coactivator CBP and the human T-cell leukemia virus Tax protein.  

PubMed

The oncoprotein Tax, encoded by the human T-cell leukemia virus type I (HTLV-I), is required for high-level viral transcription and is strongly linked to HTLV-I-associated malignant transformation. Recent evidence suggests that Tax stimulates HTLV-I transcription through recruitment of the cellular coactivator protein CBP to the HTLV-I promoter, promoting high-level viral replication via the transcriptional activation properties associated with CBP. Tax directly contacts the KIX domain of CBP to stably anchor the coactivator to nucleoprotein complexes at the promoter. Here, we identify KIX amino acid residues 588 to 683 as the minimal region sufficient for interaction with Tax. This region is similar to the minimal KIX amino acid residues necessary for strong interaction with phosphorylated CREB, and is composed of a structural domain that forms an extensive hydrophobic core. We further show that a double point mutation in KIX differentially affects the binding of Tax and phosphorylated CREB, suggesting that these transcription factors may recognize unique amino acid residues within the KIX domain. These observations suggest that Tax directly contacts the hydrophobic core of KIX, and provides a structural framework to further define the molecular interactions between Tax and CBP. PMID:9698555

Yan, J P; Garrus, J E; Giebler, H A; Stargell, L A; Nyborg, J K

1998-08-21

486

Dark current and optical properties in asymmetric GaAs/AlGaAs staircase-like multiquantum well structure  

NASA Astrophysics Data System (ADS)

In this study, we investigate dark current voltage characteristics of GaAs/AlGaAs staircase-like asymmetric multiquantum well structure at various temperatures experimentally. Measured dark current density-voltage (Jd-V) characteristics are compared with the Levine Model. It is seen that the model fits well with the experimental dark current density. Ground state energy of electrons, heavy holes and light holes are calculated by Kronig-Penney Model. Optical properties of sample are characterized by photoluminescence and photoconductivity measurements. The temperature-dependent photoluminescence (PL) spectra of the GaAs/GaAlAs QWIP show that the peaks corresponding interband transition from the ground heavy-hole subband to the ground electronic subband (Ehh1 - Ee1) are dominantly observed and the peak positions corresponding to the interband transitions of the PL spectrum are dependent on the temperature. Photoconductivity measurement is performed for different negative polarities at 37 K.

Altin, E.; Hostut, M.; Ergun, Y.

2013-05-01

487

State of Connecticut: The Report of the Governor's Commission on Tax Reform. Volume III--Taxpayers: People and Business.  

ERIC Educational Resources Information Center

The Commission made an in depth study of the entire tax structure of Connecticut and developed a model for tax reform for the State that would allow for lessening of inequalities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the third of three) is in three

Governor's Commission on Tax Reform, Hartford, CT.

488

75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...  

Federal Register 2010, 2011, 2012, 2013

...SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29202; 812-13687] WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc.; Notice of Application April...

2010-04-08

489

Preliminary structural design conceptualization for composite rotor for verdant power water current turbine  

SciTech Connect

Sandia National Laboratories (SNL) and Verdant Power Inc. (VPI) have partnered under a Cooperative Research and Development Agreement (CRADA) to develop a new kinetic hydropower rotor. The rotor features an improved hydrodynamic and structural design which features state-of-the-art technology developed for the wind industry. The new rotor will have higher energy capture, increased system reliability, and reduction of overall cost of energy. This project was divided into six tasks: (1) Composite Rotor Project Planning and Design Specification; (2) Baseline Fatigue Testing and Failure analysis; (3) Develop Blade/Rotor Performance Model; (4) Hydrofoil Survey and Selection; (5) FEM Structural Design; and (6) Develop Candidate Rotor Designs and Prepare Final Report.

Paquette, J. A.

2012-03-01

490

Stream invertebrate communities of Mongolia: current structure and expected changes due to climate change  

PubMed Central

Background Mongolias riverine landscape is divided into three watersheds, differing in extent of permafrost, amount of precipitation and in hydrological connectivity between sub-drainages. In order to assess the vulnerability of macroinvertebrate communities to ongoing climate change, we consider the taxonomic and functional structures of stream communities in two major watersheds: The Central Asian Internal Watershed (CAIW) and the Arctic Ocean Watershed (AOW), together covering 86.1% of Mongolias surface area. We assess the consequences of the hydrological connectivity between sub-drainages on the nestedness and distinctness of the stream communities. And accordingly, we discuss the expected biotic changes to occur in each watershed as a consequence of climate change. Results Gamma and beta diversities were higher in the CAIW than the AOW. High community nestedness was also found in the CAIW along with a higher heterogeneity of macroinvertebrate assemblage structure. Assemblages characteristic of cold headwater streams in the CAIW, were typical of the drainages of the Altai Mountain range. Macroinvertebrate guilds of the CAIW streams exhibited traits reflecting a high stability and low resilience capacity for eutrophication. In contrast, the community of the AOW had lower nestedness and a combination of traits reflecting higher stability and a better resilience capacity to disturbances. Conclusion Higher distinctness of stream communities is due to lower connectivity between the drainages. This was the case of the stream macroinvertebrate communities of the two major Mongolian watersheds, where connectivity of streams between sub-drainages is an important element structuring their communities. Considering differences in the communities guild structure, hydrological connectivity and different magnitudes of upcoming impacts of climate change between the two watersheds, respective stream communities will be affected differently. The hitherto different communities will witness an increasing differentiation and divergent adaptations for the upcoming changes. Accordingly, in an increasing awareness to protect Mongolias nature, our results encourage adapting conservation planning and management strategies specifically by watershed. PMID:22920537

2012-01-01

491

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

492

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

493

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. 1...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations ...

2014-04-01

494

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

495

Driving toroidally asymmetric current through the tokamak scrape-off layer, Part II: Magnetic field structure and spectrum  

SciTech Connect

The structure of the magnetic field perturbations due to non-axisymmetric field-aligned currents in the tokamak scrape-off layer (SOL) are analytically calculated near the X-point. Part I [I. Joseph, et al., submitted to Phys. Plasmas (2008)] demonstrated that biasing divertor target plates in a toroidally asymmetric fashion can generate an appreciable toroidally asymmetric parallel current density in the SOL along the separatrix. Here, the magnetic field perturbation caused by a SOL current channel of finite width and step-wise constant amplitude at the target plate is derived. Flux expansion amplifies the magnetic perturbation near the X-point, while phase interference causes the SOL amplitude to be reduced at large toroidal mode number. Far enough from the current channel, the magnetic field can be approximated as arising from a surface current near the separatrix with differing amplitudes in the SOL and the divertor leg. The perturbation spectrum and resonant components of this field are computed analytically asymptotically close to the separatrix in magnetic flux coordinates. The size of the stochastic layer due to the applied perturbation that would result without self-consistent plasma shielding is also estimated. If enough resonant field is generated, control of the edge pressure gradient may allow stabilization of edge localized modes.

Joseph, I

2009-04-08

496

Electrical characterization and current transportation in metal/Dy2O3/Si structure  

NASA Astrophysics Data System (ADS)

Metal-oxide-semiconductor capacitors incorporating Dy2O3 dielectric were fabricated and investigated. In this work, the electrical conduction mechanisms of 12nm Dy2O3 thin films as functions of temperature were studied. The dominant conduction mechanisms of the Al /Dy2O3/p-Si metal-dysprosium oxide-semiconductor capacitor are the space-charge-limited current from 350to525K and the Schottky emission from 300to325K in the accumulation mode. Three different regions were observed in the current-density-voltage (J-V) characteristics at 350K, namely, Ohm's law region, trap-filled-limited region, and Child's law region. The activation energy in Ohm's law region calculated from the Arrhenius plots is about 0.2eV. This energy is attributed to shallow traps, distributed near the conduction band edge in the forbidden gap. The trap capture cross section is about 3.210-21cm2. The electronic mobility, trap density, dielectric relaxation time, and density of states in conduction band were obtained from the space-charge-limited conduction at 350K.

Chiu, Fu-Chien

2007-08-01

497

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

PubMed Central

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age groupwhich constitutes the largest fraction of smokers in our sampleis largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

498

Reading handprinted addresses on IRS tax forms  

NASA Astrophysics Data System (ADS)

The hand-printed address recognition system described in this paper is a part of the Name and Address Block Reader (NABR) system developed by the Center of Excellence for Document Analysis and Recognition (CEDAR). NABR is currently being used by the IRS to read address blocks (hand-print as well as machine-print) on fifteen different tax forms. Although machine- print address reading was relatively straightforward, hand-print address recognition has posed some special challenges due to demands on processing speed (with an expected throughput of 8450 forms/hour) and recognition accuracy. We discuss various subsystems involved in hand- printed address recognition, including word segmentation, word recognition, digit segmentation, and digit recognition. We also describe control strategies used to make effective use of these subsystems to maximize recognition accuracy. We present system performance on 931 address blocks in recognizing various fields, such as city, state, ZIP Code, street number and name, and personal names.

Ramanaprasad, Vemulapati; Shin, Yong-Chul; Srihari, Sargur N.

1996-03-01

499

Current capabilities for simulating the extreme distortion of thin structures subjected to severe impacts  

NASA Technical Reports Server (NTRS)

The explicit transient dynamics technology in use today for simulating the impact and subsequent transient dynamic response of a structure has its origins in the 'hydrocodes' dating back to the late 1940's. The growth in capability in explicit transient dynamics technology parallels the growth in speed and size of digital computers. Computer software for simulating the explicit transient dynamic response of a structure is characterized by algorithms that use a large number of small steps. In explicit transient dynamics software there is a significant emphasis on speed and simplicity. The finite element technology used to generate the spatial discretization of a structure is based on a compromise between completeness of the representation for the physical processes modelled and speed in execution. That is, since it is expected in every calculation that the deformation will be finite and the material will be strained beyond the elastic range, the geometry and the associated gradient operators must be reconstructed, as well as complex stress-strain models evaluated at every time step. As a result, finite elements derived for explicit transient dynamics software use the simplest and barest constructions possible for computational efficiency while retaining an essential representation of the physical behavior. The best example of this technology is the four-node bending quadrilateral derived by Belytschko, Lin and Tsay. Today, the speed, memory capacity and availability of computer hardware allows a number of the previously used algorithms to be 'improved.' That is, it is possible with today's computing hardware to modify many of the standard algorithms to improve their representation of the physical process at the expense of added complexity and computational effort. The purpose is to review a number of these algorithms and identify the improvements possible. In many instances, both the older, faster version of the algorithm and the improved and somewhat slower version of the algorithm are found implemented together in software. Specifically, the following seven algorithmic items are examined: the invariant time derivatives of stress used in material models expressed in rate form; incremental objectivity and strain used in the numerical integration of the material models; the use of one-point element integration versus mean quadrature; shell elements used to represent the behavior of thin structural components; beam elements based on stress-resultant plasticity versus cross-section integration; the fidelity of elastic-plastic material models in their representation of ductile metals; and the use of Courant subcycling to reduce computational effort.

Key, Samuel W.

1993-01-01

500

Introduction to structural solutions by electrical analogies using an alternating current network calculator  

E-print Network

stxmcture might, be obtained very rapidly, Ultimate loadixxgs fox a. truss may be found xxith equal ease. Oxxce the electr&eel analogy fox the st~cture hs, s been set, up on the cs. lculatox, e complet, e stress and deflection analysis of the structure... of Elasticity (E) gives the ratio of the unit stress to the unit, strain for a given material. Hence, if E for the steel bar is 30, 000, 000 pounds per square inch, a i'ores oi' 30, 000 pounds will cause a deflection of one inch in the member for every 1...

Blumberg, Randolph

2012-06-07