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Last update: November 12, 2013.
1

Refundable Tax Credits.  

National Technical Information Service (NTIS)

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

2013-01-01

2

Giving households credit: How changes in the U.S. tax code could promote homeownership  

Microsoft Academic Search

Recent U.S. government proposals intend to increase the homeownership rate by roughly 2.5 percentage points, to 67.5%, by the year 2000. The possible use of the U.S. income tax code is virtually ignored in these proposals. Using a user-cost framework incorporated into a tenure choice equation and both macro- and micro-level analyses, we demonstrate that the revenue-neutral replacement of the

Richard K. Green; Kerry D. Vandell

1999-01-01

3

Tax law will slice energy credits, end safe harbor  

SciTech Connect

The new tax bill eliminates or reduces most conservation tax credits and repeals safe-harbor leasing. If signed, the bill, which takes effect on January 1, 1983, will combine and lower the basis for computing investment and energy tax credits. Safe-harbor leasing will be restricted until its repeal takes effect January 1, 1984 and will give investors less of a tax benefit for leasing conservation equipment. The bill repeals the planned rapid depreciation rates scheduled, which were also part of the Economic Recovery Tax Act of 1981.

Stephens, A.R.

1982-08-23

4

Income tax policy and charitable giving  

Microsoft Academic Search

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

Arthur C. Brooks

2007-01-01

5

Income Tax Policy and Charitable Giving  

ERIC Educational Resources Information Center

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

Brooks, Arthur C.

2007-01-01

6

INCOME TAX POLICY AND CHARITABLE GIVING  

Microsoft Academic Search

Many studies over the past 20 years have looked at the response of charitable donations to tax incentives—the tax-price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. This paper introduces several theories that call this assumption into question. Then, using the 2001 Panel Study of Income Dynamics data on charitable giving, it

Arthur C. Brooks

2005-01-01

7

Earned Income Tax Credit Eligibility and Participation.  

National Technical Information Service (NTIS)

The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort to assist the working poor. The EIC is intended to offset the burden of the Social Security payroll tax on...

J. R. White

2001-01-01

8

The Case Against Tuition Tax Credits.  

ERIC Educational Resources Information Center

Tuition tax credits for private elementary and secondary schools would be bad law, bad economics, and bad public policy. These points are made in this twenty-first chapter of a book on school law. Legal arguments against tax credits are based on a number of court decisions concerning church-state separation, particularly the Supreme Court decision…

Shannon, Thomas A.

9

E Tax: The Flat Tax as an Electronic Credit VAT  

Microsoft Academic Search

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

Daniel S. Goldberg

2005-01-01

10

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

Microsoft Academic Search

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

Kartik Athreya; Devin Reilly; Nicole B. Simpson

2010-01-01

11

Health insurance premium tax credit. Final regulations.  

PubMed

This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit. PMID:23476972

2013-02-01

12

Tax Avoidance and the Allocation of Credit  

Microsoft Academic Search

This paper models the credit-seeking behavior of a firm when applying for a bank loan increases the probability of being monitored by the fiscal authorities. Using Russia as an example of an economy with poorly enforced tax payment, I find that if the probability of paying taxes increases as a result of applying for a bank loan, profit maximizing firms

Anna Meyendorff

1998-01-01

13

Sales tax exemptions and credits: Time to reevaluate  

Microsoft Academic Search

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

Frederick W. Derrick; Charles E. Scott

1995-01-01

14

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

EIA Publications

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

Information Center

2008-06-26

15

Deregulation, tax reform, and the use of consumer credit  

Microsoft Academic Search

This article analyzes the probable effects of recent deregulation of consumer credit markets and tax reform on household credit-use decisions. The results of the analysis suggest that deregulation of rates of charge for consumer credit contracts accounts for a substantial portion of the increase in consumer credit outstanding relative to household income since 1982. The effect would not originate from

A. Charlene Sullivan; Debra Drecnik Worden

1989-01-01

16

26 CFR 20.2013-1 - Credit for tax on prior transfers.  

Code of Federal Regulations, 2010 CFR

...false Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-1 Credit for tax on prior transfers....

2009-04-01

17

Public and Private Schools: Evidence on Tuition Tax Credits.  

ERIC Educational Resources Information Center

|Discusses the conclusion reached by Coleman, Hoffer and Kilgore in their report "Public and Private Schools" that tuition tax credits would increase minority and low-income family participation in private, secondary schools. The implications of estimates of enrollment changes from tuition tax credits are analyzed. (AM)|

Catterall, James S.; Levin, Henry M.

1982-01-01

18

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

...Housing Tax Credits Manager, LLC and WNC & Associates, Inc.; Notice of Application April 2, 2010...Manager, LLC (the ``Manager'') and WNC & Associates, Inc. (``WNC & Associates''). Summary of the Application:...

2010-04-08

19

California's Solar Energy Tax Credit: an analysis of tax returns for 1977  

Microsoft Academic Search

In 1977, the California Legislature established a 55% state income tax credit to encourage the use of solar energy systems in homes and businesses. Since enactment of the California Solar Tax Credit, over 40,000 taxpayer households have installed a solar energy system for water heating (pool and domestic), space conditioning (active and passive) or combined solar energy systems. Using statistical

Rains

1979-01-01

20

26 CFR 20.2015-1 - Credit for death taxes on remainders.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

2013-04-01

21

The labour market impact of the working families’ tax credit  

Microsoft Academic Search

In October 1999, the working families’ tax credit (WFTC) replaced family credit as the main package of in-work support for families with children. Among a range of stated aims, the WFTC is intended to ‘... improve work incentives, encouraging people without work to move into employment’. In this paper, we consider the impact of WFTC on hours and participation. To

Richard Blundell; Alan Duncan; Julian McCrae; Costas Meghir

2000-01-01

22

26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.  

Code of Federal Regulations, 2013 CFR

...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

2013-04-01

23

The Welfare Economics of Biofuel Tax Credits and Mandates  

Microsoft Academic Search

\\u000a An ethanol consumption mandate is a tax on fuel consumers with a fixed oil price, but consumer fuel prices may decline with\\u000a endogenous oil prices, putting the burden on oil producers. The ethanol consumption mandate has an ambiguous effect on total\\u000a fuel consumption, CO2 emissions, and miles traveled. A tax credit increases fuel consumption and miles traveled. But a tax

Harry de Gorter; David R. Just

24

26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.  

Code of Federal Regulations, 2010 CFR

... 2013-04-01 2013-04-01 false Credit or refund of tax withheld on nonresident aliens... INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or refund of tax withheld on nonresident...

2013-04-01

25

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Recovery of death taxes claimed as credit. 20.2016-1...Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance...person) receiving a refund of any State death taxes or foreign death taxes...

2013-04-01

26

Influences on Authorship Issues: An Evaluation of Giving Credit  

Microsoft Academic Search

A survey on authorship issues was conducted with academic chemists in Ph.D.-granting institutions in the United States. Six hundred faculty members responded. The respondents reported a wide range in their attitudes and behavior regarding giving credit in a publication. The various guidelines for authorship are independent of academic background factors such as the relationship between the senior author and the

Jeffrey I. Seeman; Mark C. House

2010-01-01

27

76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public...

2011-10-13

28

76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public...

2011-06-02

29

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public...

2011-03-31

30

75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public...

2010-10-12

31

Small Employer Health Tax Credit: Factors Contributing to Low Use and Complexity.  

National Technical Information Service (NTIS)

Many small employers do not offer health insurance. The Small Employer Health Insurance Tax Credit was established to help eligible small employers businesses or tax-exempt entitiesprovide health insurance for employees. The base of the credit is premiums...

2012-01-01

32

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-04-20

33

76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-01-12

34

75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-05-07

35

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-04-13

36

76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-09-14

37

76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-06-24

38

75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-02-19

39

75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-07-08

40

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-06-15

41

75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted...the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be held...Plantation, FL 33324, or contact us at the Web site:...

2010-03-12

42

76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-07-27

43

76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2011-02-03

44

75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...Plantation, FL 33324, or contact us at the Web site:...

2010-08-05

45

76 FR 55946 - Comment Request for Information Collection for the Work Opportunity Tax Credit (WOTC) Program...  

Federal Register 2010, 2011, 2012, 2013

...Information Collection for the Work Opportunity Tax Credit (WOTC) Program: Extension...public and Federal agencies with an opportunity to comment on proposed and/or continuing...Characteristics of Certified Individuals, Work Opportunity Tax Credit'' and provided to the...

2011-09-09

46

Tax Credits and Renewable Generation (released in AEO2009)  

EIA Publications

Tax incentives have been an important factor in the growth of renewable generation over the past decade, and they could continue to be important in the future. The Energy Tax Act of 1978 (Public Law 95-618) established ITCs for wind, and EPACT92 established the Renewable Electricity Production Credit (more commonly called the PTC) as an incentive to promote certain kinds of renewable generation beyond wind on the basis of production levels. Specifically, the PTC provided an inflation-adjusted tax credit of 1.5 cents per kilowatthour for generation sold from qualifying facilities during the first 10 years of operation. The credit was available initially to wind plants and facilities that used closed-loop biomass fuels [75] and were placed in service after passage of the Act and before June 1999.

Information Center

2009-03-31

47

76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments  

Federal Register 2010, 2011, 2012, 2013

This document invites comments from the public on issues that the Treasury Department and the IRS may address in regulations relating to the new markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage non-real estate investments. The regulations will affect taxpayers claiming the new markets tax credit.......

2011-06-07

48

The Economics of U.S. Ethanol Import Tariffs with a Consumption Mandate and Tax Credit  

Microsoft Academic Search

This paper analyzes the impact of an ethanol import tariff in conjunction with a consumption mandate and tax credit. A tax credit alone acts as a subsidy to ethanol producers, equally benefiting exporters like Brazil. If an import tariff is imposed to offset the tax credit, world prices of ethanol decline by less than the tariff (unless oil prices are

Harry de Gorter; David R. Just

2007-01-01

49

The economics of U.S. ethanol import tariffs with a consumption mandate and tax credit  

Microsoft Academic Search

This paper analyzes the impact of an ethanol import tariff in conjunction with a consumption mandate and tax credit. A tax credit alone acts as a subsidy to ethanol producers, equally benefiting exporters like Brazil. If an import tariff is imposed to offset the tax credit, world prices of ethanol decline by less than the tariff (unless oil prices are

Harry de Gorter; David R. Just

2007-01-01

50

Economic analysis of tax-credit incentives for business investment in energy conservation and production  

Microsoft Academic Search

Some provisions of the 1978 Energy Tax Act and the 1980 Windfall Profits Tax Act offer temporary tax credits to businesses making qualified investments in energy capital. These tax credits are intended to provide incentives for energy conservation, new energy source development, and the substitution of other fuels for oil and gas. Qualifying investments include: specially defined energy property (principally

S. P. A. Brown; G. Anandalingam; W. T. Bianco

1981-01-01

51

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2013 CFR

...223 Alcohol, Tobacco Products and Firearms ALCOHOL AND...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...Sale on April 1, 2009 Tax Liability Calculation § 46.223...

2013-04-01

52

Choice in Education: Are Tuition Tax Credits the Answer?  

ERIC Educational Resources Information Center

This collection of short articles--summaries of materials presented at an October 1981 seminar--focuses on the probable impact of tuition tax credits. An introductory article summarizes arguments for and against. The second pair of articles present highlights of a debate between Chester Finn and Albert Shanker. In addition, 15 brief articles look…

IFG Policy Notes, 1982

1982-01-01

53

Understanding the compliance costs of benefits and tax credits  

Microsoft Academic Search

This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance' refers to the costs - time, money and psychological costs - that are imposed on applicants for, and recipients of, benefits

F. Bennett; M. Brewer; J. Shaw

2009-01-01

54

77 FR 41270 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit Correction In rule document 2012-12421 appearing on pages 30377-30400 in the issue of...

2012-07-13

55

The Economic Impact of the Federal New Jobs Tax Credit.  

National Technical Information Service (NTIS)

This thesis uses ex-ante simulations and ex-post surveys to estimate the New Job Tax Credit's budgetary cost-effectiveness. Also explored are its effect on turnover, variation in its impact among firms, impediments to its effectiveness as a creator of job...

R. Tannenwald

1982-01-01

56

Options for Changing the Tax Treatment of Charitable Giving.  

National Technical Information Service (NTIS)

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

A. Muthitacharoen S. Biertz

2011-01-01

57

Phasing Out an Inefficient Venture Capital Tax Credit  

Microsoft Academic Search

In 2005, the Government of Ontario, Canada, announced the phase out of the Labour Sponsored Venture Capital Corporation (LSVCC)\\u000a tax credit, which will become effective in 2011. Some media attention has suggested this might lead to difficulty for Ontario\\u000a entrepreneurs and emerging firms in raising capital. This study presents evidence from Ontario innovative healthcare firms\\u000a that capital raising concerns are

Douglas Cumming; Sofia Johan

2010-01-01

58

Tax Credits and Health Insurance for the Self-Employed  

Microsoft Academic Search

This paper will look at how tax credits can help increase the affordability of health insurance among the self-employed in this country. Two of the problems involving health insurance are having enough and being able to afford it. These issues are especially true if you are part of the self-employed population in this country. Many of the self-employed have dropped

Adam Buchalski

2007-01-01

59

The Impact of the Earned Income Tax Credit on Childhood Health Outcomes  

Microsoft Academic Search

Motivation: The federal Earned Income Tax Credit (EITC) provides wage subsidies to working families earning below $48,000 per year in the form of refundable tax credits. The EITC has been the nation’s largest federal transfer program for the poor for almost two decades and is credited with lifting 3.3 million children out of poverty in 2009. As the credit has

Reagan Baughman; Noelia Duchovny

2010-01-01

60

26 CFR 20.2011-1 - Credit for State death taxes.  

Code of Federal Regulations, 2013 CFR

...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

2013-04-01

61

New Mexico solar and wind energy tax credit impact assessment study. Final report  

Microsoft Academic Search

The direct and indirect impacts of extension or termination of the New Mexico and federal residential solar energy tax credits were assessed. The potential markets and future market penetration of active and passive residential solar energy systems were projected for the alternative possible federal and state tax credit scenarios. The analysis indicates that sales will decline even with extension of

Bos

1985-01-01

62

76 FR 19268 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)  

Federal Register 2010, 2011, 2012, 2013

...Reduction of Foreign Tax Credit Limitation Categories Under Section 904...separate foreign tax credit limitation categories under section 904...through rule for sales of 25-percent-owned partnerships. Because...foreign loss (OFL) or separate limitation loss (SLL) in a...

2011-04-07

63

76 FR 27609 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction  

Federal Register 2010, 2011, 2012, 2013

...Foreign Tax Credit Limitation Categories Under Section 904(d); Correction...Register on Thursday, April 7, 2011, providing guidance...foreign tax credit limitation categories under section 904(d) of the...and is applicable on April 7, 2011. FOR FURTHER...

2011-05-12

64

26 CFR 20.2014-1 - Credit for foreign death taxes.  

Code of Federal Regulations, 2013 CFR

...international sense, but also for death taxes paid to possessions or political...the allowance of a credit for death taxes paid to a possession...is allowable for interest or penalties paid in connection with foreign death taxes. (2) In...

2013-04-01

65

26 CFR 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.  

Code of Federal Regulations, 2010 CFR

...2013-04-01 2013-04-01 false General tax credit for taxable years ending after December 31...THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42A-1 General tax credit for taxable years ending after December...

2013-04-01

66

Analysis of the california solar tax credit: 1978 returns. Final report  

SciTech Connect

Realizing the potential of solar energy use for reducing nonrenewable energy resources demand, the California Legislature enacted legislation in 1977 to encourage the accelerated use of solar energy. This report summarizes the results of the second year of California's 55 percent Solar Energy Income Tax Credit. The 1978 tabulations presented actually represent the first full year of data available from the credit. In addition, this analysis also reflects the first year of interaction between the California Solar Energy Tax Credit and the federal Energy Tax Act of 1978.

Rains, D.W.

1980-08-01

67

The Socially Optimal Import Tariff and Tax Credit for Ethanol with Farm Subsidies  

Microsoft Academic Search

We determine how the U.S. ethanol tax credit and import tariff affect the corn-ethanol-gasoline markets and how farm subsidies interact with these policies. We show how the ethanol tax credit and import tariff each uniquely affect the ethanol and gasoline prices. The ethanol import tariff alone increases the terms of trade in ethanol imports and corn exports, but decreases the

Harry de Gorter; David R. Just; Qinwen Tan

2009-01-01

68

Regulations for the California tax credit. These regulations apply to conservation measures installed during 1981  

SciTech Connect

Tax credits applicable to energy conservation measures in California are described. How it works, who can take it, and how to apply are discussed. Common conservation measures for residential and nonresidential buildings are listed. Then two additional lists separating residential conservation measures and nonresidential measures are given. The text of the Conservation Tax Credit Regulations California Administrative Code, Title 20, Chapter 2, Subchapter 8, Article 1 (adopted December 17, 1980 and effective January 1, 1981) is given. (MCW)

Not Available

1981-01-01

69

Recessions and Tax-Cuts: Economic Cycles' Impact on Individual Giving, Philanthropy, and Higher Education  

ERIC Educational Resources Information Center

|Few researchers have examined how individual giving to higher education is effected by the economy, specifically during downturns and periodic changes in tax laws. Further understanding the relationship between the economy's cycles and philanthropic giving, including the correlation of tax cuts to donations, will help colleges and universities…

Drezner, Noah D.

2006-01-01

70

Exploring the Economic Value of EPAct 2005's PV Tax Credits  

Microsoft Academic Search

This CESA - LBNL Case Study examines how much economic value do new and expanded federal tax credits really provide to PV system purchasers, and what implications might they hold for state\\/utility PV grant programs. The report begins with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis

Mark A Bolinger; Ryan Wiser; Edwin Ing

2009-01-01

71

Does Competition Improve Public Schools? New Evidence from the Florida Tax-Credit Scholarship Program  

ERIC Educational Resources Information Center

|Programs that enable students to attend private schools, including both vouchers and scholarships funded with tax credits, have become increasingly common in recent years. This study examines the impact of the nation's largest private school scholarship program on the performance of students who remain in the public schools. The Florida Tax

Figlio, David; Hart, Cassandra M. D.

2011-01-01

72

Production Tax Credit for Renewable Electricity Generation (released in AEO2005)  

EIA Publications

In the late 1970s and early 1980s, environmental and energy security concerns were addressed at the Federal level by several key pieces of energy legislation. Among them, the Public Utility Regulatory Policies Act of 1978 (PURPA), P.L. 95-617, required regulated power utilities to purchase alternative electricity generation from qualified generating facilities, including small-scale renewable generators; and the Investment Tax Credit (ITC), P.L. 95-618, part of the Energy Tax Act of 1978, provided a 10-percent Federal tax credit on new investment in capital-intensive wind and solar generation technologies.

Information Center

2005-04-01

73

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

Microsoft Academic Search

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

James Poterba

1998-01-01

74

Tax policies to promote private charitable giving in DAC countries  

Microsoft Academic Search

Researchers have written hundreds of papers on the causes and consequences of official foreign aid, while paying almost no attention to private overseas giving, by individuals, universities, foundations, and corporations. Yet private giving is significant—some $15.5 billion\\/year, compared to more than $60 billion\\/year in public giving—and is in no small part an outcome of public policy. In most rich countries,

David Roodman; Scott Standley

2006-01-01

75

Giving credit where credit is due: the RN-to-BSN block transfer.  

PubMed

The Future of Nursing: Leading Change, Advancing Health report recommended that 80% of the workforce hold a BSN or higher degree by the year 2020. This raises issue for the nursing education system as to how best to provide seamless academic progression for students. The authors discuss how faculty at 1 school of nursing worked with a multidisciplinary team to devise educationally sound policies that gave credit for coursework completed at associate degree nursing programs toward a BSN degree more quickly. PMID:23608908

Pennington, Karen; Berg, Barbara; Jarrett, Sara

76

26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...  

Code of Federal Regulations, 2013 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2013-04-01

77

The New Tax Credits: How Much Will They Offset Higher Student Fees in California? Report 09-22  

ERIC Educational Resources Information Center

|The American Recovery and Reinvestment Act (ARRA) significantly increases federal tax credits for people who pay for college education. For many families, these tax credits will offset most of the recent fee increases at University of California (UC), California State University (CSU), and the community colleges. Some students will likely be…

Jones, Jessika

2009-01-01

78

26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...  

Code of Federal Regulations, 2010 CFR

...taxpayer shall maintain a log, journal, etc. for six years even though...this section, no investment tax credit is allowed for the property...not elect a reduced investment tax credit under section 48(q...The amount of C's investment tax credit is $1,680...

2010-04-01

79

26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...  

Code of Federal Regulations, 2010 CFR

...taxpayer shall maintain a log, journal, etc. for six years even though...this section, no investment tax credit is allowed for the property...not elect a reduced investment tax credit under section 48(q...The amount of C's investment tax credit is $1,680...

2009-04-01

80

The Economics of the U.S. Ethanol Import Tariff with a Blend Mandate and Tax Credit  

Microsoft Academic Search

U.S. import tariffs on ethanol are designed to offset a tax credit that benefits U.S. and foreign producers alike. The tax credit is an ethanol consumption subsidy but ethanol market prices increase by almost the full amount of the credit as the impact on world oil prices is small. Therefore, removing the tariff has a small impact on U.S. ethanol

Harry de Gorter; David R. Just

2008-01-01

81

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

...credit earned is $8,000; the consolidated...20,000 over $8,000 (the sum of T's...carryover to 1968 is $15,000, consisting of the...000). The entire $15,000 consolidated carryover...earned for 1968 $8,000 Unused credits...

2013-04-01

82

76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction  

Federal Register 2010, 2011, 2012, 2013

This document contains corrections to a notice of proposed rulemaking (REG-101826-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income...

2011-07-06

83

76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction  

Federal Register 2010, 2011, 2012, 2013

This document contains a correction to advance notice of proposed rulemaking (REG-114206-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32880). This document invites comments from the public on how the new markets tax credit program may be amended to encourage non-real estate...

2011-07-06

84

Do Vouchers and Tax Credits Increase Private School Regulation? A Statistical Analysis  

ERIC Educational Resources Information Center

|School voucher and education tax credit programs have proliferated in the United States over the past 2 decades. Advocates have argued that they will enable families to become active consumers in a free and competitive education marketplace, but some fear that these programs may bring a heavy regulatory burden that could stifle market forces.…

Coulson, Andrew J.

2011-01-01

85

How to Calculate the Costs or Savings of Tax Credit Voucher Policies. NEPC Policy Memo  

ERIC Educational Resources Information Center

In this NEPC Policy Memo, Professor Welner explains that the most honest and conscientious approach to reporting the fiscal impact of tax credit vouchers is to provide a range of outcomes and let the readers--not the legislative analysts themselves--speculate on which is most likely. If a bottom line is demanded, it should be couched in as many…

Welner, Kevin

2011-01-01

86

Active labour market policy vs employment tax credits: lessons from recent UK reforms  

Microsoft Academic Search

Many welfare-to-work programs in both North America and Europe are directed at making work pay for the low skilled. This paper identifies two alternative policies that are motivated by this same objective – active labour market programs that involve wage subsidies together with improved job matching; and earned income tax credits that supplement wages for working low-income families. Although sharing

Richard Blundell; Costas Meghir

2002-01-01

87

Material Hardship Among Banked and Unbanked Earned Income Tax Credit-Eligible Families  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) has helped millions of Americans escape poverty. However, there is a dearth of research examining the experience of material hardship among EITC recipients. A lack of mainstream banking, disproportionately experienced by the poor, may also be related to increased hardship experiences. This study, using a sample of families receiving the EITC, investigates the hardship

Younghee Lim; Michelle Livermore; Belinda Creel Davis

2010-01-01

88

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

Code of Federal Regulations, 2013 CFR

...of the United States is an amount which bears the same ratio to the maximum credit...or, if applicable, section 2107(b) bears to the value (as so determined) of the total...death taxes is limited to the amount which bears the same ratio to $720 (the...

2013-04-01

89

Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Coworkers and Firms  

Microsoft Academic Search

How are hourly wages affected by the Earned Income Tax Credit? Using variation in state EITC supplements, I find that a 10 percent increase in the generosity of the EITC is associated with a 5 percent fall in the wages of high school dropouts and a 2 percent fall in the wages of those with only a high school diploma,

Andrew Leigh

2003-01-01

90

Expanding New York State's Earned Income Tax Credit Programme: the effect on work, income and poverty  

Microsoft Academic Search

Given its favourable employment incentives and ability to target the working poor, the Earned Income Tax Credit (EITC) has become the primary antipoverty programme at both the federal and state levels. However, when evaluating the effect of EITC programmes on income and poverty, governments generally calculate the effect using simple accounting, where the value of the state or federal EITC

Maximilian D. Schmeiser

2012-01-01

91

Expanding New York State's Earned Income Tax Credit Programme: the effect on work, income and poverty  

Microsoft Academic Search

Given its favourable employment incentives and ability to target the working poor, the Earned Income Tax Credit (EITC) has become the primary antipoverty programme at both the federal and state levels. However, when evaluating the effect of EITC programmes on income and poverty, governments generally calculate the effect using simple accounting, where the value of the state or federal EITC

Maximilian D. Schmeiser

2011-01-01

92

75 FR 51913 - Prohibition of the Escrowing of Tax Credit Equity  

Federal Register 2010, 2011, 2012, 2013

...110-289 (approved July 30, 2008) (HERA), codified at 12 U.S.C. 1715s...full discussion of section 2834(c) of HERA, the tax credit programs related to this...24 CFR 200.54 to section 2834(c) of HERA, codified as 12 U.S.C. 1715s....

2010-08-23

93

The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.  

ERIC Educational Resources Information Center

Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

Frey, Donald E.

1982-01-01

94

Analysis of Alternative Extensions of the Existing Production Tax Credit for Wind Generator  

EIA Publications

Requestor: Ms. Janice Mays, Chief Counsel, Committee on Ways & Means, U.S. House of RepresentativesThis is a letter response requesting analysis of alternative extensions of the existing production tax credit (PTC) that would apply to wind generators only.

Information Center

2007-05-01

95

The Optimal Policy Combination of the Minimum Wage and the Earned Income Tax Credit  

Microsoft Academic Search

This paper evaluates the consequences of minimum wage (MW) and earned income tax credit (EITC) in a model with heterogeneous costs of investment in human capital. Our model studies the effects of a MW and an EITC on employment, productivity, and total output for two types of groups: those with a low cost of acquiring human capital and a long

Miki Malul; Israel Luski

2009-01-01

96

Household-retrofit expenditures and the federal residential energy-conservation tax credit  

SciTech Connect

The Energy Tax Act of 1978 established a program of federal tax credits for household investments in certain energy conservation equipment (e.g., insulation, storm windows and doors, clock thermostats). The credit for such conservation equipment is 15% of the first $2000 spent ($300 maximum credit). Internal Revenue Service data for 1978, 1979, and 1980 show that a total of more than 15 million returns (5.5% of the total) claimed expenditures of $9.5 billion (1978-$) on residential retrofit measures eligible for the credit. State-level data on reported expenditures, household fuel costs, household income, heating degree days, population density, and the existence of state conservation tax credits and/or deductions were assembled for the three years. Regression equations were developed to explain variations in reported retrofit expenditures as functions of these explanatory variable plus dummy variables for the years 1979 and 1980. These equations explain roughly 75% of the variation in reported expenditures across years and states.

Hirst, E.; Goeltz, R.; Manning, H.

1982-07-01

97

27 CFR 40.283 - Credit or refund of tax.  

Code of Federal Regulations, 2013 CFR

...claimant manufacturer paid the tax on tobacco products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer, or withdrawn by him from the market. Any claim...

2013-04-01

98

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

99

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

100

Corporate profits and social responsibility: “Subsidization” of corporate income under charitable giving tax laws  

Microsoft Academic Search

Private U.S. corporations donated approximately $6 billion to nonprofit organizations in 1994. Corporations may donate money both directly to charities and indirectly through a corporate-sponsored foundation. Tax and financial advantages, as well as differences in corporate image, arise due to policy differences in the treatment of certain gifts. This paper presents a new model of corporate giving, and examines the

Natalie J. Webb

1996-01-01

101

What social workers need to know about the earned income tax credit.  

PubMed

Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs. PMID:12194405

Beverly, Sondra G

2002-07-01

102

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301...7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND...

2013-04-01

103

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2013 CFR

...section 2012(d) to an amount, A, which bears the same ratio to B (the total gift tax paid...gift,â computed as described below) bears to D (the total taxable gifts for the calendar...estate is limited to an amount, E, which bears the same ratio to F (the gross estate...

2013-04-01

104

The share price effects of dividend taxes and tax imputation credits  

Microsoft Academic Search

We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors’ implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for the United States indicate that accumulated retained earnings are valued

Trevor S. Harris; R. Glenn Hubbard; Deen Kemsley

2001-01-01

105

26 CFR 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after...  

Code of Federal Regulations, 2013 CFR

...credit or refund of tax paid on fuel used in intercity, local or school buses after...credit or refund of tax paid on fuel used in intercity, local or school buses after...the full amount of tax paid under section... (2) Qualified local bus. A bus is...

2013-04-01

106

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2013 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2013-04-01

107

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2013 CFR

...Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d...Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d...allowed under section 2053(d) for foreign death taxes paid with respect to a...

2013-04-01

108

The Law of Unintended Consequences: How the U.S. Biofuel Tax Credit with a Mandate Subsidizes Oil Consumption and Has No Impact on Ethanol Consumption  

Microsoft Academic Search

With a mandate, U.S. policy of ethanol tax credits designed to reduce oil consumption does the exact opposite. A tax credit is a direct gasoline consumption subsidy with no effect on the ethanol price and therefore does not help either corn or ethanol producers. To understand this, consider first the effects of each policy alone (a mandate and a tax

Harry de Gorter; David R. Just

2007-01-01

109

Impact of public policy uncertainty on renewable energy investment: Wind power and the production tax credit  

Microsoft Academic Search

It is generally understood that the pattern of repeated expiration and short-term renewal of the federal production tax credit (PTC) causes a boom–bust cycle in wind power plant investment in the US. This on–off pattern is detrimental to the wind industry, since ramp-up and ramp-down costs are high, and players are deterred from making long-term investments. It is often assumed

Merrill Jones Barradale

2010-01-01

110

Does the effectiveness of tax incentives on the decision to give charitable donations vary across donation sectors in Canada?  

Microsoft Academic Search

This article explores the effectiveness of tax incentives on the decision to make a charitable donation in Canada and extends the analysis to compare the effectiveness of tax incentives across different types of giving. The data set employed is the 2007 Canada Survey of Giving, Volunteering and Participating (CSGVP), which is analysed using probit and probit selection models. The results

Belayet Hossain; Laura Lamb

2012-01-01

111

The Welfare Economics of a Biofuel Tax Credit and the Interaction Effects with Price Contingent Farm Subsidies  

Microsoft Academic Search

A framework is developed to analyze the effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers gain directly while gasoline consumers only gain from any reduction in world oil prices due to the extra ethanol production.

Harry de Gorter; David R. Just

2007-01-01

112

The Welfare Economics of a Biofuel Tax Credit and the Interaction Effects with Price Contingent Farm Subsidies  

Microsoft Academic Search

A framework is developed to analyze the effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers gain directly while gasoline consumers only gain from any reduction in world oil prices due to the extra ethanol production.

Harry de Gorter; David R. Just

2009-01-01

113

Giving Credit: A Review of RPL and Credit Transfer in the Vocational Education and Training Sector, 1995-2001.  

ERIC Educational Resources Information Center

|Recognition of prior learning (RPL) and credit transfer policy in Australia from 1995 to 2001 was examined through a review of Australian research discourse and an analysis of national data for the period. Selected findings were as follows: (1) RPL and credit transfer are most relevant to vocational education and training (VET) clients seeking…

Bateman, Andrea; Knight, Brian

114

26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Credit for tax paid on tires or, prior to January 1, 1984, inner...6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner...or under section 4218 on the use, of a tire or inner tube, and the manufacturer...

2013-04-01

115

The Effects of an Employer Subsidy on Employment Outcomes: A Study of the Work Opportunity and Welfare-to-Work Tax Credits  

ERIC Educational Resources Information Center

|Employer subsidies such as the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW) are designed to encourage employment by partially reimbursing employers for wages paid to certain welfare recipients and other disadvantaged workers. In this paper, I examine the effects of these subsidies on employment, wages, and job…

Hamersma, Sarah

2008-01-01

116

Assessing the impact of peak-load electricity pricing and the solar tax credits on the adoption of solar energy  

SciTech Connect

An assessment of the impact of state and federal legislation on the development of residential solar energy considers the Energy Tax Act of 1978 and the Public Utility Regulatory Policies Act of 1978 in particular. A model estimates life-cycle cost for resistance electric heat, heat-pump, and active solar energy systems and assesses the impact of these costs of the federal solar tax credit, peak-load electricity pricing policies, and state property tax exemptions for solar systems. The study concludes that the peak pricing policy conserves capital resources but consumes nonrenewable energy, and would overwhelm the solar tax credit designed to promote use of renewable energy. If lawmakers intended to provide a major stimulus to solar energy in lieu of other options, the policy set needs to be reconsidered. 6 references, 5 tables.

Procter, R.J.; Tyner, W.E.

1984-02-01

117

Exploring the Economic Value of EPAct 2005's PV Tax Credits  

SciTech Connect

The market for grid-connected photovoltaics (PV) in the US has grown dramatically in recent years, driven in large part by PV grant or ''buy-down'' programs in California, New Jersey, and many other states. The recent announcement of a new 11-year, $3.2 billion PV program in California suggests that state policy will continue to drive even faster growth over the next decade. Federal policy has also played a role, primarily by providing commercial PV systems access to tax benefits, including accelerated depreciation (5-year MACRS schedule) and a business energy investment tax credit (ITC). With the signing of the Energy Policy Act of 2005 (EPAct) on August 8, the federal government is poised to play a much more significant future role in supporting both commercial and residential PV systems. Specifically, EPAct increased the federal ITC for commercial PV systems from 10% to 30% of system costs, and also created a new 30% ITC (capped at $2000) for residential solar systems. Both changes went into effect on January 1, 2006, and--absent an extension (for which the solar industry has already begun lobbying)--will last for a period of two years: the new residential ITC will expire, and the 30% commercial ITC will revert back to 10%, on January 1, 2008. How much economic value do these new and expanded federal tax credits really provide to PV system purchasers? And what implications might they hold for state/utility PV grant programs? Using a generic (i.e., non-state-specific) cash flow model, this report explores these questions. We begin with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis that follows. We then calculate the incremental value of EPAct's new and expanded credits for PV systems of different sizes, and owned by different types of entities. We conclude with a discussion of potential implications for purchasers of PV systems, as well as for administrators of state/utility PV programs.

Bolinger, Mark; Wiser, Ryan; Ing, Edwin

2006-03-28

118

26 CFR 5c.168(f)(8)-9 - Pass-through leases-transfer of only the investment tax credit to a party other than the ultimate...  

Code of Federal Regulations, 2013 CFR

...Internal Revenue 14 2013-04-01 2013-04-01 false Pass-through leases-transfer of only the investment tax credit...ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-9 Pass-through leasesâtransfer of only the investment tax...

2013-04-01

119

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.  

Code of Federal Regulations, 2010 CFR

...from sources within a foreign country or possession...on the amount of the foreign tax credit for any taxable...election without first securing the consent of the Commissioner...1.904-1. (b) Foreign mineral income defined...example, an integrated oil company must treat...

2010-04-01

120

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.  

Code of Federal Regulations, 2010 CFR

...from sources within a foreign country or possession...on the amount of the foreign tax credit for any taxable...election without first securing the consent of the Commissioner...1.904-1. (b) Foreign mineral income defined...example, an integrated oil company must treat...

2009-04-01

121

Tuition Tax Credits Pro and Con: A Case Study, Washington, D.C. Referendum. ERS School Research Forum.  

ERIC Educational Resources Information Center

The 1981 Washington, D.C., referendum on tuition tax credits was one of the first occasions in the U.S. when voters had a chance to approve such a plan. This case study of the election briefly summarizes the arguments for and against the measure (known as Initiative 7), describes the measure's proponents and opponents, and notes its defeat by an…

Educational Research Service, Arlington, VA.

122

Unlocking More Wealth: How to Improve Federal Tax Policy for Canadian Charities  

Microsoft Academic Search

The landscape of charitable giving in Canada has been altered over the past decade by tax incentives favoring large gifts of capital. Next steps could include tax credits for donations of real estate assets and private company shares.

Malcolm Burrows

2009-01-01

123

The price elasticity of charitable giving: does the form of tax relief matter?  

Microsoft Academic Search

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors – as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that gross donations are significantly more responsive to a match change

Sarah Smith

2010-01-01

124

Is There A Regional Bias in Federal Tax Subsidy Rates for Giving?  

Microsoft Academic Search

This study examines regional variation in average subsidy rates for charitable donations. Because the tax incentive for contributions is embodied in an itemized deduction, the subsidy rate for an individual depends on the taxpayer's itemization status and marginal tax rate. It is well know that this subsidy rate rises with income. On a regional level, one would expect that subsidy

Charles T. Clotfelter; Daniel R. Feenberg

1991-01-01

125

Public Organizations as Principals in an Era of New Governance: Evidence from the U.S. Low Income Housing Tax Credit Program  

Microsoft Academic Search

This paper provides an empirical analysis of a policy tool characteristic of the New Governance, the U.S. Low Income Housing Tax Credit. The program provides a financial incentive through the federal tax code for private-sector developers to construct or substantially rehabilitate rental housing for low-income households. Implementation is devolved upon the states, and each state housing credit agency has wide

Anne R. Williamson

2010-01-01

126

26 CFR 1.31-2 - Credit for âspecial refundsâ of employee social security tax.  

Code of Federal Regulations, 2013 CFR

...âspecial refundsâ of employee social security tax. 1.31-2 Section...special refundsâ of employee social security tax. (a) In general. ...deducted and withheld as employee social security tax with respect to...

2013-04-01

127

26 CFR 1.41-9 - Alternative simplified credit.  

Code of Federal Regulations, 2010 CFR

...2013-04-01 false Alternative simplified credit. 1.41-9 Section 1.41-9 Internal...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-9 Alternative simplified credit. (a) Determination of credit....

2013-04-01

128

26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.  

Code of Federal Regulations, 2013 CFR

...in § 1.25A-3) plus the Lifetime Learning Credit (as described in § 1.25A-4...Hope Scholarship Credit and Lifetime Learning Credit â(1) In general. In...1.25A-2(d)) and a Lifetime Learning Credit for one or more other...

2013-04-01

129

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

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2013-04-01

130

Better to Give Than to Receive: Evaluating Recent IP Donation Tax Policy Changes  

Microsoft Academic Search

Over the past decade, charitable contributions of intellectual property have grown rapidly. This growth has coincided with tremendous abuse as firms have sought inflated valuations of donated intellectual property in order to claim larger tax deductions. In 2004, Congress responded by passing section 882 of the American Jobs Creation Act, which drastically changed the rules governing donations of intellectual property.

Don Macbean

2005-01-01

131

Is There a Regional Bias in Federal Tax Subsidy Rates for Giving?  

Microsoft Academic Search

This study examines regional variation in average subsidy rates for charitable donations. The subsidy rate for an individual depends on the taxpayer's itemization status and marginal tax rate, and this subsidy rate rises with income. One would expect that average subsidy rates would be higher in wealthier regions. What is not clear is whether subsidy rates vary systematically independent of

Charles T Clotfelter; Dan Feenberg

1990-01-01

132

Regulations for the California solar energy tax credit. These regulations apply to solar systems installed during 1981  

SciTech Connect

The text of California Administrative Code Title 20, Chapter 2, Subchapter 8, Article 1 (adopted December 17, 1980 and effective January 1, 1981) is given in which it is stated that the article establishes guidelines and criteria which specify solar energy systems and energy conservation measures applied in conjunction with solar energy systems which are eligible for state tax credits pursuant to the Revenue and Taxation Code. Application and scope; eligibility; building permits; and warranty requirements of the General Provision are given. Definitions are given. Water heating, space conditioning; production of electricity; wind systems; and process heat and solar mechanical energy systems are specified in detail. (MCW)

Not Available

1981-01-01

133

Cost of Federal tax credit programs to develop the market for industrial solar and wind energy technologies. Final report to Lawrence Livermore Laboratory, University of California. Volume 2: appendices  

Microsoft Academic Search

A study was made to estimate the impact tax credits (from Acts passed by Congress) would have on renewable energy investment and to estimate the net costs to the US Treasury of providing these tax credits. The appendices to this study are presented. Some investment and marketing penetration worksheets are presented on wind turbines, solar ponds, flat plates, evacuated tubes,

W. T. Downey; H. Carey; E. Dlott; L. Frantzis; M. McDonald; L. Myer; K. ONeill; R. Patel; R. Perkins

1981-01-01

134

The effects of state R&D tax credits in stimulating private R&D expenditure: A cross-state empirical analysis  

Microsoft Academic Search

This is a cross-state empirical study which examines the effects of state research and development (R&D) tax credits on private R&D expenditure in the states. Other explanatory variables include federal R&D subsidies, public services in higher education and R&D-targeted programs as well as other control variables. The statistical result shows that the establishment of state R&D credit programs is effective

Yonghong Wu

2005-01-01

135

Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families  

ERIC Educational Resources Information Center

|As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

Lim, Younghee; DeJohn, Tara V.; Murray, Drew

2012-01-01

136

Should Legislation Be Enacted to Aid Non-Public Schools Through the Use of Tax Credits or Vouchers: A Case in Opposition.  

ERIC Educational Resources Information Center

|When the rhetoric of tax credits and vouchers to aid nonpublic schools is laid open, two principal theories in their support are revealed. One theory is grounded on "need" and the other is anchored in "competition." The first stimulates charitable feelings and "fair play" instincts while the second appeals to the economic traditions in which…

Shannon, Thomas A.

137

Living in Affordable Housing and Duration of Tenure: Do Older Adults Stay in Low-Income Housing Tax Credit Projects as They Age?  

Microsoft Academic Search

Compliance data for the low-income housing tax credit program in Ohio was examined to identify factors associated with affordable housing tenure. Residents aged 55 and older reported a median tenure duration of 2.7 years. Cox regression was used to explore time until exiting housing, controlling for demographic factors, and the date the housing project was placed into service. Results suggest

Holly Beard; Brian Carnahan

2011-01-01

138

The Effects of State R&D Tax Credits in Stimulating Private R&D Expenditure: A Cross-State Empirical Analysis  

ERIC Educational Resources Information Center

|This is a cross-state empirical study which examines the effects of state research and development (R&D) tax credits on private R&D expenditure in the states. Other explanatory variables include federal R&D subsidies, public services in higher education and R&D-targeted programs as well as other control variables. The statistical result shows…

Wu, Yonghong

2005-01-01

139

Using Biofuel Tax Credits to Achieve Energy and Environmental Policy Goals.  

National Technical Information Service (NTIS)

This Congressional Budget Office (CBO) study, which was prepared at the request of the Chairman of the Subcommittee on Energy, Natural Resources, and Infrastructure of the Senate Committee on Finance, assesses the incentives provided by the biofuel tax cr...

R. Gecan R. Johansson

2010-01-01

140

27 CFR 24.278 - Tax credit for certain small domestic producers.  

Code of Federal Regulations, 2013 CFR

...278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return...removed during that year for consumption or sale. This...

2013-04-01

141

26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).  

Code of Federal Regulations, 2013 CFR

...section 902 corporation retain their character as related income with respect to the...or similar rules, and retains its character as related income with respect to the...described in section 902(b) retain their character as pre-2011 split taxes. The...

2013-04-01

142

Who's Afraid of Redistribution? An Analysis of the Earned Income Tax Credit  

Microsoft Academic Search

In the 2008 Presidential campaign, the American public was reminded time and again of the differences in the economic policies of the nominees: John McCain would cut taxes, and Barack Obama would raise them, although only on those earning over $250,000. In the final days of the campaign, the McCain camp accused Obama of proposing “redistribution,” and the Obama camp

Jennifer Bird-Pollan

2009-01-01

143

Is a higher rate of R&D tax credit a panacea for low levels of R&D in disadvantaged regions?  

Microsoft Academic Search

This paper studies the impact of R&D spending on output as well as forecasting the impact of a regionally enhanced R&D tax credit on the ‘user cost’ (or price) of R&D expenditure and subsequently the demand for R&D. The example we use of a ‘disadvantaged’ region is Northern Ireland (partly because it has the lowest levels of R&D spending in

Richard Harris; Qian Cher Li; Mary Trainor

2009-01-01

144

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.  

Code of Federal Regulations, 2010 CFR

...rules for post-2000 State housing credit ceiling amount. 1.42-14 Section...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. (a) State...

2009-04-01

145

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.  

Code of Federal Regulations, 2010 CFR

...rules for post-2000 State housing credit ceiling amount. 1.42-14 Section...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. (a) State...

2010-04-01

146

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...  

Code of Federal Regulations, 2013 CFR

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2013-04-01

147

Stock options, tax credits or employment contracts please! The value of deliberative public disagreement about human tissue donation.  

PubMed

'Deliberative democracy' is increasingly popular globally, as a means of securing public engagement with emerging health technologies and democratizing their governance. Architects of deliberative 'mini-publics' have tended, however, to privilege consensus within deliberation and the generation of 'action commitments' within a 'decisional context', despite widespread critique. Less attention has been paid to the phenomenon of persistent disagreement within constructed deliberative fora. This paper addresses this lacuna, performing a narrative analysis of four days of deliberation within one small group of demographically diverse public participants at the BC Biobank Deliberation (Vancouver, Canada, 2007). It reveals the value of listening to persistent deliberative disagreements. First, this paper argues that disagreements enable identification of deliberation and evaluation of its quality. Second, they generate insight into the deliberative process and the discursive means through which consensus can be achieved. Third, persistent deliberative disagreements can be creative of innovative governance solutions. In the case of the BC Biobank Deliberation, disagreements about compensation for biobank donors generated a range of suggestions for mediating between donor rights, corporate interests and societal needs--from tissue sample rentals to donor tax credits--suggestions that are unique to the existing academic and policy literature. Finally, this paper argues that practitioners should present persistent disagreements to public and policy audiences as an 'output' of deliberative democracy events. PMID:21683492

Walmsley, Heather L

2011-06-01

148

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...  

Code of Federal Regulations, 2013 CFR

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxesâ means income, war profits, and excess profits taxes, and taxes...

2013-04-01

149

Lending a Hand: How Federal Tax Policy Could Help Get More Cash to More Charities  

Microsoft Academic Search

Although total giving to charities in Canada has increased in the last two decades, the share of tax filers reporting cash donations has fallen, and the sector’s reliance on large donations by wealthy donors has risen. To broaden the donation base, the author suggests creating a single tax-credit rate for cash donations or an RRSP-like charitable gift plan.

A. Abigail Payne

2009-01-01

150

26 CFR 1.41-8 - Alternative incremental credit applicable for taxable years beginning on or before December 31...  

Code of Federal Regulations, 2010 CFR

...2013-04-01 false Alternative incremental credit applicable for taxable years beginning...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-8 Alternative incremental credit applicable for taxable years...

2013-04-01

151

26 CFR 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...  

Code of Federal Regulations, 2010 CFR

...necessary and appropriate; housing credit agencies' correction of administrative...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of...

2013-04-01

152

12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...  

Code of Federal Regulations, 2013 CFR

...income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks...income taxes incurred as a result of such exercise. (a) Section 221.4(a) and...a position that might discourage the exercise of options because of tax...

2013-01-01

153

26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.  

Code of Federal Regulations, 2011 CFR

...subsequently issued regulations). (j) Suits for refund of penalty. (1) A tax...tax return preparer's or appraiser's suit for the recovery of any penalty paid under...a tax return preparer or appraiser of a suit for the recovery of any penalty paid...

2011-04-01

154

26 CFR 1.46-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2010 CFR

...false Carryback and carryover of unused credit. 1.46-2 Section 1.46-2 ...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...46-2 Carryback and carryover of unused credit. (a) Effective date....

2013-04-01

155

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.  

Code of Federal Regulations, 2013 CFR

...this subparagraph. (3) Special rules. (i) The reduction...distribution of gasoline to marketing outlets, and the retail sale...manufacture, distribution, and marketing of petrochemicals is not foreign...as a credit 25,200 (k) After taking this...

2013-04-01

156

TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES  

Microsoft Academic Search

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

DAVID JOULFAIAN; MARK RIDER

1996-01-01

157

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

Microsoft Academic Search

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

Patrick Grady

1989-01-01

158

Assessing the impact of peak-load electricity pricing and the solar tax credits on the adoption of solar energy  

Microsoft Academic Search

An assessment of the impact of state and federal legislation on the development of residential solar energy considers the Energy Tax Act of 1978 and the Public Utility Regulatory Policies Act of 1978 in particular. A model estimates life-cycle cost for resistance electric heat, heat-pump, and active solar energy systems and assesses the impact of these costs of the federal

R. J. Procter; W. E. Tyner

1984-01-01

159

26 CFR 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.  

Code of Federal Regulations, 2010 CFR

...taxpayers electing additional investment credit, etc. 1.46-7 Section 1.46-7...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...taxpayers electing additional investment credit, etc. As amended by sections...

2013-04-01

160

26 CFR 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit.  

Code of Federal Regulations, 2010 CFR

...one-half percent additional investment credit. 1.46-9 Section 1.46-9 ...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...one-half percent additional investment credit. (a) Introduction â(1) In...

2013-04-01

161

26 CFR 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).  

Code of Federal Regulations, 2010 CFR

...electing additional one-percent investment credit (TRASOP's). 1.46-8 Section...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...electing additional one-percent investment credit (TRASOP's). (a) Introduction...

2010-04-01

162

26 CFR 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).  

Code of Federal Regulations, 2010 CFR

...electing additional one-percent investment credit (TRASOP's). 1.46-8 Section...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...electing additional one-percent investment credit (TRASOP's). (a) Introduction...

2009-04-01

163

Cost of Federal tax credit programs to develop the market for industrial solar and wind energy technologies. Final report to Lawrence Livermore Laboratory, University of California. Volume 2: appendices  

SciTech Connect

A study was made to estimate the impact tax credits (from Acts passed by Congress) would have on renewable energy investment and to estimate the net costs to the US Treasury of providing these tax credits. The appendices to this study are presented. Some investment and marketing penetration worksheets are presented on wind turbines, solar ponds, flat plates, evacuated tubes, and parabolic troughs. A market penetration and economic analysis program with test written for TI-59 programmable calculator with printer is presented. Data on the average $/kWh for each state are included for energy use (70 to 400/sup 0/F and electricity) and energy resource (total and direct solar and wind). Also included is an energy use processing program written for TI-59 programmable calculator with printer. (MCW)

Downey, W.T.; Carey, H.; Dlott, E.; Frantzis, L.; McDonald, M.; Myer, L.; O& #x27; Neill, K.; Patel, R.; Perkins, R.

1981-11-12

164

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

165

Expanding wallets and waistlines: the impact of family income on the BMI of women and men eligible for the Earned Income Tax Credit.  

PubMed

The rising rate of obesity has reached epidemic proportions and is now one of the most serious public health challenges facing the US. However, the underlying causes for this increase are unclear. This paper examines the effect of family income changes on body mass index (BMI) and obesity using data from the National Longitudinal Survey of Youth 1979 cohort. It does so by using exogenous variation in family income in a sample of low-income women and men. This exogenous variation is obtained from the correlation of their family income with the generosity of state and federal Earned Income Tax Credit (EITC) program benefits. Income is found to significantly raise the BMI and probability of being obese for women with EITC-eligible earnings, and have no appreciable effect for men with EITC-eligible earnings. The results imply that the increase in real family income from 1990 to 2002 explains between 10 and 21% of the increase in sample women's BMI and between 23 and 29% of their increased obesity prevalence. PMID:19142860

Schmeiser, Maximilian D

2009-11-01

166

Designing A Carbon Tax to Reduce U.S. Greenhouse Gas Emissions  

Microsoft Academic Search

This article describes a revenue and distributionally neutral approach to reducing U.S. greenhouse gas emissions that uses a carbon tax. The revenue from the carbon tax is used to finance an environmental earned income tax credit designed to be distributionally neutral. The credit is linked to earned income and helps offset the regressivity of the carbon tax. The carbon tax

Gilbert E. Metcalf

2008-01-01

167

26 CFR 20.2014-5 - Proof of credit.  

Code of Federal Regulations, 2013 CFR

...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...exclusive of any interest or penalties), as computed before allowance...pertains; (3) The net foreign death tax payable after any such...

2013-04-01

168

12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...purchased credit card relationships) arising from a nontaxable...tax assets that are dependent upon future taxable...tax assets that are dependent upon future taxable...purchased credit card relationships, any disallowed credit-enhancing...tax assets that are dependent upon future...

2013-01-01

169

12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...purchased credit card relationships) arising from a nontaxable...tax assets that are dependent upon future taxable...tax assets that are dependent upon future taxable...purchased credit card relationships, any disallowed credit-enhancing...tax assets that are dependent upon future...

2013-01-01

170

12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...purchased credit card relationships) arising from a nontaxable...tax assets that are dependent upon future taxable...tax assets that are dependent upon future taxable...purchased credit card relationships, any disallowed credit-enhancing...tax assets that are dependent upon future...

2013-01-01

171

26 CFR 1.50A-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2010 CFR

...false Carryback and carryover of unused credit. 1.50A-2 Section 1.50A-2...TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs...50A-2 Carryback and carryover of unused credit. (a) Allowance of unused credit...

2013-04-01

172

Tax planning strategies for physicians.  

PubMed

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

Pope, Thomas R; Schwartz, Richard W

2002-07-01

173

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2013 CFR

... false Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2013-04-01

174

Corporate taxes, strategic default, and the cost of debt  

Microsoft Academic Search

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

Ali Nejadmalayeri; Manohar Singh

175

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.

176

Establishing Credit  

NSDL National Science Digital Library

This project is to help you understand about how to establish good credit even when you are young adults. When we are done with this lesson you should be able to answer the following questions. 1. What is credit? 2. What does it mean to have good credit? 3. How do you establish good credit? 4. What is a good credit score? 5. When might you be concerned about ...

Behling, Mrs. T.

2009-09-16

177

26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.  

Code of Federal Regulations, 2012 CFR

...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

2013-04-01

178

26 CFR 12.3 - Investment credit, public utility property elections.  

Code of Federal Regulations, 2010 CFR

...Investment credit, public utility property elections. 12.3 Section 12.3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971 § 12.3 Investment credit, public utility property...

2010-04-01

179

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

Microsoft Academic Search

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

Charles R. T. OKelley

1985-01-01

180

Alcohol Fuel Tax Policy: Sugar, Corn and the Environment  

Microsoft Academic Search

\\u000a The United States has several tax and investment incentives for ethanol production. These include the federal alcohol mixture\\u000a credit, federal excise tax exemption and tariff protection on imported ethanol fuel The purpose of this chapter is to analyze\\u000a the impacts of the federal, ethyl tertiary butyl ether (ETBE) tax credit upon the production of sugarcane and sugar beets\\u000a in the

Andrew Schmitz; Leo Polopolus

181

Optimal Capital Flow Taxes in Latin America  

Microsoft Academic Search

This paper estimates optimal capital flow taxes for Latin American economies based on early warning models for sudden stops. The paper adopts the externality view advanced by Korinek (2010), according to which domestic agents do not internalize the costs of high debt in bad states of nature. Capital flow taxes realign private and social incentives, therefore avoiding credit constraints problems

João Barata Ribeiro Blanco Barroso

2012-01-01

182

Economic Consequences of Tax Reform on Agricultural Investment.  

National Technical Information Service (NTIS)

The Tax Reform Act of 1986 will probably cause investment in agricultural equipment to decline through 1991, mostly because of the repeal of the investment tax credit. Five tax reform proposals debated prior to the passage of the act would also have led t...

R. Conway R. Durst J. Hrubovcak M. LeBlanc

1988-01-01

183

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

184

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2012 CFR

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

2012-10-01

185

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2011 CFR

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

2011-10-01

186

Economic Recovery Act of 1981 and tax policies for commercial solar-energy applications  

Microsoft Academic Search

Key tax policies relevant to commercial solar energy applications are outlined. Included are certain changes in depreciation rules and small business federal income tax percentages that were part of the recently enacted Economic Recovery Tax Act of 1981. Also, the regulations for business investment and energy tax credits are explained. An example of the effects of the new depreciation schedule

Ball

1981-01-01

187

What makes the income tax system so progressive? – the case of Korea  

Microsoft Academic Search

We analyse the impact of each component of Korea's income tax system, which includes tax rates, allowance, deduction and tax credit, on overall level of progressivity, using micro-level data in 1991, 1996 and 2000. We find that Korea's income tax system has a surprisingly high level of gap between economic income and taxable income, due to remarkably generous levels of

Byung-In Lim; Jin Kwon Hyun

2009-01-01

188

27 CFR 28.150 - Charges and credits on bond.  

Code of Federal Regulations, 2013 CFR

...TREASURY ALCOHOL EXPORTATION OF ALCOHOL Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation...150 Charges and credits on bond. The removal of beer concentrate from the brewery without payment of...

2013-04-01

189

The Failure of Solar Tax Incentives: A Dynamic Analysis  

Microsoft Academic Search

In recent years we have witnessed governmental attempts to accelerate the stock demand for energy-saving durables with financial incentives implemented through the tax mechanism. At the federal level, income tax credits for the purchase of energy-saving durable stocks were introduced through the Energy Tax Act of 1978 (Public Law 95-618). In addition, many states have enacted their own energy-saving tax

G. Thomas Sav

1986-01-01

190

Selfless giving.  

PubMed

In four studies, we show that people who anticipate more personal change over time give more to others. We measure and manipulate participants' beliefs in the persistence of the defining psychological features of a person (e.g., his or her beliefs, values, and life goals) and measure generosity, finding support for the hypothesis in three studies using incentive-compatible charitable donation decisions and one involving hypothetical choices about sharing with loved ones. PMID:23973466

Bartels, Daniel M; Kvaran, Trevor; Nichols, Shaun

2013-08-24

191

DO LOCATION?BASED TAX INCENTIVES ATTRACT NEW BUSINESS ESTABLISHMENTS?  

Microsoft Academic Search

ABSTRACT This paper examines how offering tax incentives in a local area affects the entry of new business establishments. We use the federal Empowerment Zone (EZ) program as a natural experiment to test this relationship. Using instrumental variables estimation, we find that the EZ wage tax credit is responsible for attracting about 2.2 new establishments per 1,000 existing establishments, or

Andrew Hanson; Shawn Rohlin

2011-01-01

192

26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.  

Code of Federal Regulations, 2013 CFR

...false Reporting of State and local income tax refunds. 1.6050E-1 ...6050E-1 Reporting of State and local income tax refunds. (a) Applicability...payments of refunds of State or local income taxes or allows credits or...

2013-04-01

193

26 CFR 20.2053-9 - Deduction for certain State death taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

2013-04-01

194

Understanding Credit Card Liquidity  

Microsoft Academic Search

This paper considers the growth of credit card liquidity in explaining household credit card use. With data from the 2004 Survey of Consumer Finances we identify key predictors of new credit card charges for households. The data suggest credit card spending appears motivated by low-cost access to credit card liquidity. This is consistent with previous research arguing credit card use

Ryan R. Brady

2008-01-01

195

H. R. 5904: A Bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the House of Representatives, One Hundred First Congress, Second Session, October 23, 1990  

SciTech Connect

This bill was introduced into the US House of Representatives on October 23, 1990 to control acid rain. This legislation focuses on tax credit for equipment to meet acid rain reduction standards, as well as tax-exempt financing of acid rain control property. In addition, a tax credit is issued for minerals used to reduce the sulfur in coal.

Not Available

1990-01-01

196

The cost of equality: unequal bequests and tax avoidance  

Microsoft Academic Search

For altruistic parents desiring to bequeath their wealth to their children, estate taxes can be costly in utility terms. The most straightforward way to reduce the tax burden is through inter vivos transfers. Taking full advantage of potential tax-free giving often requires that parents differentiate between children in the amounts transferred. This unequal giving contrasts sharply with the presumed desire

Kathleen McGarry

2001-01-01

197

Merrill Lynch Improves Liquidity Risk Management for Revolving Credit Lines  

Microsoft Academic Search

Merrill Lynch Bank USA has a multibillion dollar portfolio of revolving credit-line commitments with over 100 institutions. These credit lines give corporations access to a specified amount of cash for short-term funding needs. A key risk associated with credit lines is liquidity risk, or the risk that the bank will need to provide significant assets to the borrowers on short

Tom Duffy; Manos Hatzakis; Wenyue Hsu; Russ Labe; Bonnie Liao; Je Oh; Adeesh Setya; Lihua Yang

2005-01-01

198

Economic Recovery Act of 1981 and tax policies for commercial solar-energy applications  

SciTech Connect

Key tax policies relevant to commercial solar energy applications are outlined. Included are certain changes in depreciation rules and small business federal income tax percentages that were part of the recently enacted Economic Recovery Tax Act of 1981. Also, the regulations for business investment and energy tax credits are explained. An example of the effects of the new depreciation schedule on a solar industrial process heat system is given.

Ball, D.E.

1981-12-01

199

Tax Evasion, Tax Amnesties and the Psychological Tax Contract  

Microsoft Academic Search

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

Lars P. Feld; Bruno S. Frey

2007-01-01

200

Tax Evasion and Tax Compliance  

Microsoft Academic Search

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

Luigi Alberto Franzoni

1998-01-01

201

26 CFR 301.6311-2 - Payment by credit card and debit card.  

Code of Federal Regulations, 2010 CFR

...underlying account or receivable for consideration); (ii) Marketing for any purpose, such as, marketing tax-related products or services, or marketing any product or service that targets those who have used a credit card or debit card to...

2010-04-01

202

26 CFR 301.6311-2 - Payment by credit card and debit card.  

Code of Federal Regulations, 2010 CFR

...underlying account or receivable for consideration); (ii) Marketing for any purpose, such as, marketing tax-related products or services, or marketing any product or service that targets those who have used a credit card or debit card to...

2009-04-01

203

Consumer Education Resources: Credit, Credit Problems, Home Mortgages & Equity Loans.  

ERIC Educational Resources Information Center

|This document contains five lists of consumer resources pertaining to credit, credit problems, and home mortgages and equity loans. The first list, targeted at adults, provides information on general credit, applying for credit and contracts, seniors and women and credit, credit options and costs, credit protection, credit reports and bureaus,…

Eastern Michigan Univ., Ypsilanti. National Inst. for Consumer Education.

204

29 CFR 4903.15 - How will PBGC report debts owed to PBGC to credit bureaus?  

Code of Federal Regulations, 2013 CFR

...901.4, and the Office of Management and Budget Circular A-129...Credit Programs and Non-tax Receivables.â At least 60 days prior...may authorize the Financial Management Service to report to credit...transferred to the Financial Management Service under §...

2013-07-01

205

Building umbrellas or arks? three alternatives to carbon credits and offsets  

SciTech Connect

Carbon credit markets suffer seemingly inescapable flaws that may justify alternative approaches such as carbon taxes, a complete phase-out of carbon dioxide emissions, or a global carbon fund. In the years to come, we must remember that credits are not the only sensible policy options for responding to climate change. (author)

Sovacool, Benjamin K.

2010-03-15

206

Senate tax plan seen favorable to cogenerators  

SciTech Connect

Senate tax reform proposals to encourage cogeneration feature a 10-year depreciation period, a slight reduction in corporate tax rates, a 5% cut in minimum corporate taxes, and a 12-month extension of the effective date of reform. Both the Senate and House versions eliminate the 10% Investment Tax Credit which many consider economically crucial for a number of projects. The Senate proposal does provide a cash refund at 70% for companies which meet the requirements. Cogeneration industry lobbyists will continue their efforts to retain incentives. Although more favorable to cogenerators than the House version, the Senate proposal discriminates between generating equipment and other capital investments. The bill should move to conference and be ready for approval by both houses in September.

Barber, J.

1986-03-17

207

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.

208

Tax rates, tax administration and income tax evasion in Switzerland  

Microsoft Academic Search

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

Werner W. Pommerehne; Hannelore Weck-Hannemann

1996-01-01

209

Anonymous Internet Credit Cards  

Microsoft Academic Search

In credit based payment systems, con dential data such as PIN and credit card number embedded in an electronic credit card must be protected. The authenticity of an electronic credit card in a payment process is normally achieved through an on-line trusted server such as a nancial institution that runs the payment system. This paper considers some novel secure electronic

Yi Mu; Vijay Varadharajan

210

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

211

States' Budgets Reflect Rising Tax Collections  

ERIC Educational Resources Information Center

Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

Hoff, David J.

2005-01-01

212

The theory of tax evasion: A retrospective view  

Microsoft Academic Search

The paper gives an overview of some main themes in the theory of tax evasion, starting from Allingham and Sandmo (1972). It reviews the comparative statics of the original model of individual behaviour where the tax evasion decision is analogous to portfolio choice, and its extensions to incorporate socially conscious behaviour, participation in the black labour market and tax evasion

Agnar Sandmo

213

Urban Malls, Tax Base Migration, and State Intergovernmental Aid  

Microsoft Academic Search

Decentralized systems of government finance give rise to fiscal disparities due to interjurisdictional variations in tax bases and expenditure needs. Intergovernmental aid is used to address such disparities. This article explores changes in local tax capacity and intergovernmental aid resulting from urban shopping malls that extract retail sales and sales tax revenue away from surrounding areas, especially rural counties. A

Stan Chervin; Kelly Edmiston; Matthew N. Murray

2000-01-01

214

Energy Taxes and Optimal Tax Theory  

Microsoft Academic Search

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

Michael J. Boskin; Marc S. Robinson

1985-01-01

215

The Price of Paying Taxes: How Tax Preparation and Refund Loan Fees Erode the Benefits of the EITC  

NSDL National Science Digital Library

For the first time scholars and researchers have gotten together and prepared an analytical survey on the relationship between Earned Income Tax Credit (EITC) recipients and the location of tax preparation services (such as H&R Block and Jackson Hewitt) that offer e-filing and tax returns. Available in Adobe Acrobat (.pdf), and co-authored by the Brookings Urban Center and the Progressive Policy Institute, this report "analyzes information on the commercial tax preparation industry and the spatial distribution of its firms." The report also contains information regarding the concentration of "fast cash" refund loan facilities within low-income communities throughout the nationÂs 100 largest metropolitan areas, and provides an estimate of the total amount spent on tax preparation and loans by EITC recipients. According to the report, EITC recipients dished-out approximately $2 billion for tax preparation services and products in 1999, with more than half of all low-income families purchasing refund loans in some of the nation's largest cities and suburbs. To help decrease the amount of money spent on these types of services, the authors of the report outlined a policy agenda that would help EITC recipients maintain the full value of their return. Some of the agenda recommendations include simplifying tax credits for low-income families; broadening the availability of free and affordable tax preparation assistance and electronic filing of returns; and expanding access to low-cost bank accounts to promote direct deposit of EITC refunds.

Burns, Megan.; Forman, Benjamin.; Kim, Anne.; Berube, Alan.

2002-01-01

216

Income Tax, Commodity Tax and Environmental Policy  

Microsoft Academic Search

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

Jukka Pirttilä; Matti Tuomala

1997-01-01

217

The Effect of Location-Based Tax Incentives on Establishment Location and Employment across Industry Sectors  

Microsoft Academic Search

This article examines the potential for location-based employment tax incentives to have a differential effect on establishment location and employment across industry sectors. The authors model the differential effect of the location-based federal Empowerment Zone (EZ) wage tax credit on equilibrium labor and total cost savings across industry sectors. The model guides the empirical work, as the authors test the

Andrew Hanson; Shawn Rohlin

2011-01-01

218

Tax Avoidance, Evasion, and Administration  

Microsoft Academic Search

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

Joel Slemrod; Shlomo Yitzhaki

2000-01-01

219

Anti-tax-avoidance provisions and the size of foreign direct investment  

Microsoft Academic Search

The paper sets up a model of a multinational firm in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions on the size and the growth of the foreign subsidiary is analyzed. Two main results emerge. First, anti-tax-avoidance provisions may

Alfons J. Weichenrieder

1996-01-01

220

Credit risk transfer  

Microsoft Academic Search

Executive summary Techniques for transferring credit risk, such as financial guarantees and credit insurance, have been a long-standing feature of financial markets. In the past few years, however, the range of credit risk transfer (CRT) instruments and the circumstances in which they are used have widened considerably. A number of factors have contributed to this growth, including: greater focus by

2003-01-01

221

The credit ratings game  

Microsoft Academic Search

The collapse of so many AAA-rated structured finance products in 2007-2008 has brought renewed attention to the causes of ratings failures and the conflicts of interest in the Credit Ratings Industry. We provide a model of competition among Credit Ratings Agencies (CRAs) in which there are three possible sources of conflicts: 1) the CRA conflict of interest of understating credit

Patrick Bolton; Xavier Freixas; Joel Shapiro

2010-01-01

222

The Credit Ratings Game  

Microsoft Academic Search

The collapse of so many AAA-rated structured finance products in 2007-2008 has brought renewed attention to the causes of ratings failures and the conflicts of interest in the Credit Ratings Industry. We provide a model of competition among Credit Ratings Agencies (CRAs) in which there are three possible sources of conflicts: 1) the CRA conflict of interest of understating credit

Patrick Bolton; Xavier Freixas; Joel Shapiro

2010-01-01

223

Credit risk assessment  

Microsoft Academic Search

Lenders, regulatory agencies, and investors have increased their demand for credit risk exposure information to appropriately price risk and evaluate risk migration patterns that affect institution safety and soundness. This review provides a synthesis of the advances in credit risk assessment made through journal articles and other professional reports. Contributions in three primary areas are considered: (a) how the credit

Cole R. Gustafson; Glenn D. Pederson; Brent A. Gloy

2005-01-01

224

Understanding Credit. Teaching Guide.  

ERIC Educational Resources Information Center

|This oocument, one in a series of consumer education materials prepared for 4-H Club members and secondary students, focuses on credit and money management. Because credit has both positive and negative aspects, teenagers must be informed how to use credit wisely and how to avoid getting into financial difficulty. Specific objectives are for…

Florida Univ., Gainesville. Florida Cooperative Extension Service.

225

Give Me Tenure or Give Me...  

ERIC Educational Resources Information Center

|In this article, the author explains why giving early tenure to assistant professors is not really a great idea. Usually, tenure is granted only after a faculty member has reached his fifth year of service to an institution. However, if he or she is doing fine work and presents no indication of any problems for the future, an institution may…

Drew, Philip

2008-01-01

226

26 CFR 1.44-2 - Property to which credit for purchase of new principal residence applies.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Property to which credit for purchase...Against Tax § 1.44-2 Property to which credit for purchase...than drilling to determine soil conditions, preparation...portion of the basis of the property allocable to...

2013-04-01

227

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

Microsoft Academic Search

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

Benjamin Russo; Eric Taylor

228

Credit and savings: stepping stones from poverty.  

PubMed

This paper presents an interview with Mariame Dem, Zonal Program Manager for West Africa, concerning Oxfam's contribution to financial assets of women in helping them to achieve sustainable livelihoods. It was known that credit could improve the status of women and bargaining position within their household by giving them their own money. Dem said that the program has given grants for revolving credit funds, built women's literacy skills, and has kept them in touch with credit management organizations. Moreover, she said that Oxfam has invested in many micro-credit schemes for the empowerment of women. Their partners have set up a learning group and plan to train and network in the coming years. PMID:12296263

2000-07-01

229

Giving an Academic Talk  

NSDL National Science Digital Library

Jonathan Shewchuk gives his opinions on how to give an academic talk using presentation software. While the original article is for computer science or mathematics students, they are equally applicable to physics students.

Shewchuk, Jonathan

2010-03-03

230

Tax Policy: Choosing among Consumption Taxes.  

National Technical Information Service (NTIS)

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

1986-01-01

231

Christmas gift giving involvement  

Microsoft Academic Search

Purpose – The act of giving a gift at Christmas is a form of consumption that invokes different levels of involvement. The purpose of this paper is to explore and measure involvement in parental Christmas gift giving and giving branded items as gifts. Design\\/methodology\\/approach – The required information was gathered via a self-administered survey method distributed to parents with at

Peter Clarke

2006-01-01

232

Multinational Firm Tax Avoidance and Tax Policy  

Microsoft Academic Search

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

Kimberly A. Clausing

2009-01-01

233

College Without Classes: Credit Through Examinations in University Adult Education.  

ERIC Educational Resources Information Center

|This survey of member institutions of the Association of University Evening Colleges and the National University Extension Association sought to determine the prevalence of giving credit or advanced standing by examination, what instruments are used for such purposes, any tendency to favor the application of credit or advanced standing to either…

Center for the Study of Liberal Education for Adults, Brookline, MA.

234

Tax evasion and the optimal inflation tax  

Microsoft Academic Search

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

Juan Pablo Nicolini

1998-01-01

235

Illegal Tax Protesters Threaten Tax System.  

National Technical Information Service (NTIS)

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

1981-01-01

236

Tax amnesties, justice perceptions, and filing behavior: a simulation study.  

PubMed

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-04-01

237

Giving Credit Where Credit Is Due: Avoiding Plagiarism in Christian Writing and Speaking  

Microsoft Academic Search

Plagiarism is an ethical breach involving the misuse of others' intellectual property. Instances of alleged plagiarism have discredited various Christian ministers and authors. Various style manuals provide guidelines for acknowledging direct quotation, paraphrasing, and other uses of sources. Preachers and teachers should adapt those guidelines to the context of verbal communication.

Gregory A Smith

2006-01-01

238

Subject was Taxes.  

National Technical Information Service (NTIS)

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

1994-01-01

239

Effects of the provisions of the corporate and personal income tax codes on solar investment decisions  

NASA Astrophysics Data System (ADS)

The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

Sedmak, M. R.

240

27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.  

Code of Federal Regulations, 2013 CFR

...evidence required in case of tax-paid articles used for further manufacture. 53...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

2013-04-01

241

The Welfare Economics of an Excise-Tax Exemption for Biofuels and the Interaction Effects with Farm Subsidies  

Microsoft Academic Search

A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Using U.S. policy as an example, ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers therefore gain directly while gasoline consumers only gain from

Harry de Gorter; David R. Just

2007-01-01

242

Trends in charitable giving  

Microsoft Academic Search

The charitable giving of UK households has changed considerably over the past 20 years. In particular, the proportion of households giving to charity fell by 5 percentage points between 1974 and 1993-94. An increase in the average size of donations meant that total voluntary income increased in real terms over the period, but, since 1988, voluntary income has stagnated. The

Cathy Pharoah; Sarah Tanner

1997-01-01

243

Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives  

PubMed Central

In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors.

Larre, Tamara; Sauder, JoAnne

2011-01-01

244

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer Trials Support Unit (CTSU) qry_Credit_Report_Output_HTML_CTSU

245

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Eastern Cooperative Oncology Group (ECOG) qry_Credit_Report_Output_HTML_ECOG

246

Credit Derivatives and Risk Management.  

National Technical Information Service (NTIS)

The striking growth of credit derivatives suggests that market participants find them to be useful tools for risk management. I illustrate the value of credit derivatives with three examples. A commercial bank can use credit derivatives to manage the risk...

M. S. Gibson

2007-01-01

247

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base H. Lee Moffitt Cancer Center (HLMCC) qry_Credit_Report_Output_HTML_HLMCC

248

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Gynecologic Oncology Group (GOG) qry_Credit_Report_Output_HTML_GOG

249

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Children's Oncology Group (POG) qry_Credit_Report_Output_HTML_COG

250

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base M.D. Anderson Cancer Center (MDA) qry_Credit_Report_Output_HTML_MDA

251

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Rochester Cancer Center (URCC) qry_Credit_Report_Output_HTML_URCC

252

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer and Leukemia Group B (CALGB) qry_Credit_Report_Output_HTML_CALGB

253

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Fox Chase Cancer Center (FCRB) qry_Credit_Report_Output_HTML_FCRB

254

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Wake Forest Cancer Center (CCWF) qry_Credit_Report_Output_HTML_CCWF

255

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Radiation Therapy Oncology Group (RTOG) qry_Credit_Report_Output_HTML_RTOG

256

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base National Surgery for Breast and Bowel Cancer (NSABP) qry_Credit_Report_Output_HTML_NSABP

257

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Michigan Cancer Center (UMCC) qry_Credit_Report_Output_HTML_UMCC

258

Restricting preferential tax regimes to avoid harmful tax competition  

Microsoft Academic Search

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

Alexander Haupt; Wolfgang Peters

2005-01-01

259

TAX EVASION MONOPOLY AND NONNEUTRAL PROFIT TAXES  

Microsoft Academic Search

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

Kangoh Lee

260

The Credit Ratings Game  

Microsoft Academic Search

The spectacular failure of top-rated structured finance products has brought renewed attention to the conflicts of interest of Credit Rating Agencies (CRAs). We model both the CRA conflict of understating credit risk to attract more business, and the issuer conflict of purchasing only the most favorable ratings (issuer shopping), and examine the effectiveness of a number of proposed regulatory solutions

Patrick Bolton; Xavier Freixas; Joel Shapiro

2009-01-01

261

Margin credit evaluation system  

Microsoft Academic Search

The Management Science Group developed an expert system for the Credit Administration Department at Merrill Lynch to assist them with their primary responsibility of setting credit limits on margin accounts. Every account with a debit balance over $100000 is delivered daily to the system, appraised, and prioritized by its risk, using a combination of analytic and heuristic reasoning to evaluate

R. Beshinske; S. R. Spence; R. Nigam

1991-01-01

262

Fair Credit Billing.  

ERIC Educational Resources Information Center

|Designed for the general public and possibly suitable also for high school economics students, this pamphlet explains how to resolve a billing dispute in a way that protects the customer's credit rating and legal rights. The pamphlet focuses on specific requirements of the Fair Credit Billing law and presents the following: (1) six legal criteria…

Board of Governors of the Federal Reserve System, Washington, DC.

263

76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...  

Federal Register 2010, 2011, 2012, 2013

...Washington, DC 20549-1090. Applicants, 17782 Sky Park Circle, Irvine, CA 92614. FOR FURTHER INFORMATION CONTACT: Emerson S. Davis, Sr., Senior Counsel, (202) 551-6868, or Daniele Marchesani, Branch Chief, (202) 551-6821...

2011-07-12

264

Cigarette tax avoidance and evasion  

Microsoft Academic Search

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

Mark Stehr

2005-01-01

265

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

266

Give me a break!  

Microsoft Academic Search

Background\\/objectiveBecause informal health care is now recognized to be indispensable to health care systems, different forms of respite care have been developed and publicly funded that supposedly alleviate caregivers’ perceived burdens and help prolong the care giving task. Nonetheless, the use of respite care services is low even among substantially strained caregivers. To throw light on this low usage, this

Job van Exel; Gjalt de Graaf; Werner Brouwer

2008-01-01

267

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

268

On the optimal progressivity of the income tax code  

Microsoft Academic Search

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of

Juan Carlos Conesa; Dirk Krueger

2006-01-01

269

On the Optimal Progressivity of the Income Tax Code  

Microsoft Academic Search

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of

Juan Carlos Conesa; Dirk Krueger

2004-01-01

270

On the Optimal Progressivity of the Income Tax Code  

Microsoft Academic Search

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of

Juan Carlos Conesa; Dirk Krueger

2002-01-01

271

On the Optimal Progressivity of the Income Tax Code  

Microsoft Academic Search

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute for missing insurance markets and enhances an equal distribution of economic welfare. These beneficial effects of

Juan Carlos Conesa; Dirk Krueger

2005-01-01

272

Tax Evasion, Tax Avoidance and Development Finance  

Microsoft Academic Search

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

Alex Cobham

273

Tax Evasion and Trust  

Microsoft Academic Search

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

Ronald Wintrobe

2001-01-01

274

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.

275

Planned Giving Administration: The Business Officer's Guide [with DVD  

ERIC Educational Resources Information Center

|Some people associate planned giving with fancy trusts and exotic tax plans. The truth is far simpler and more profound. This book provides a comprehensive review of the subject, from the relative simplicity of outright gifts and bequests to the more complex workings of pooled income funds and retained life estates. The author lends a common…

Brostrom, Forrest C.

2005-01-01

276

Anatomy of Credit Scoring Models  

Microsoft Academic Search

Introduced in the 70´s, the use of credit scoring techniques became widespread in the 90´s thanks to the development of better statistical and computational resources. Nowadays almost all the financial intermediaries use these techniques, at least to originate the credits they grant. Credit scoring models are algorithms that in a mechanical way assess the credit risk of a loan applicant

Matías Alfredo Gutiérrez Girault

2008-01-01

277

Credit Contagion and Aggregate Losses  

Microsoft Academic Search

Credit contagion refers to the propagation of economic distress from one rm or sovereign government to another. In this paper we model credit contagion phenomena and study the uctuation of aggregate credit losses on large portfolios of nancial positions. The joint dynamics of rms' credit ratings is modeled by a voter process, which is well-known in the theory of interacting

Kay Giesecke; Stefan Weber

2002-01-01

278

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

279

Household Consumer Credit Demand  

Microsoft Academic Search

Since the mid 1980s consumer credit has grown rapidly in most European countries. However, the amounts borrowed by households\\u000a as a proportion of income differ widely from country to country. These differences can be ascribed to a variety of factors,\\u000a some of which have been extensively analysed in the literature,1 that influence the demand for and supply of credit and,

Daniela Vandone

280

Credit Card Analysis  

NSDL National Science Digital Library

In this example, students are asked to obtain a credit card disclosure statement, identify the various interest rates and payment rules, and keep track of a revolving monthly balance under several payment scenarios. While modeling several months to a year of credit card statements is easily accomplished with pencil, paper, and a basic calculator, this example is also well-suited for analysis with a spreadsheet.

Boersma, Stuart

281

Give or Take?  

NSDL National Science Digital Library

In this outdoor activity, learners work in pairs using their sensesâespecially touchâto learn more about individual trees. After reading and discussing Shel Silverstein's storybook "The Giving Tree," learners conduct a field study of different trees. Each learner explores and answers questions about a particular tree's bark, age, smell, roots, leaves, and fruit, and what wildlife is found in or near the tree. In a latter part of the activity, learners wear blindfolds and try to identify their tree without using their sense of sight.

National 4-H Council

2009-01-01

282

Should Carbon Taxes Be Additional to Other Transport Fuel Taxes?  

Microsoft Academic Search

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

David M Newbery

1992-01-01

283

Restricting tax preferentials to avoid harmful tax competition  

Microsoft Academic Search

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

Alexander Haupt; Wolfgang Peters

284

26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.  

Code of Federal Regulations, 2013 CFR

...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

2013-04-01

285

Charitable Giving and Income Taxation in a Life-Cycle Model: An Analysis of Panel Data  

Microsoft Academic Search

Recent econometric studies of the effect of taxes on charitable giving have called into question the behavioral parameters derived from cross-section models. In particular, these studies imply that taxes affect contributions primarily by influencing their timing, not their long-term levels. The current paper seeks to address this important policy issue by modeling charitable giving in a life-cycle model, with special

Gerald Auten; Holger Sieg; Charles T. Clotfelter

1999-01-01

286

Crediting aluminium recycling in LCA by demand or by disposal  

Microsoft Academic Search

Background, Aim and Scope  By using recycled aluminium or by disposing used aluminium products for recycling, it is normal LCA practice to give a credit\\u000a for the avoided production of primary or recycled aluminium. Lately, consequential approaches have been suggested to qualify\\u000a and quantify this credit in terms of market mechanisms. Depending on supply, demand and price elasticity of primary products

Niels Frees

2008-01-01

287

Taxes and Transplants: Public Policies and Live Organ Donation  

Microsoft Academic Search

We present a simple model for live organ donation based on altruistic motives. Using state-level data on live kidney donations in the U.S., we estimate donor income (0.81) and donor cost (-0.47) elasticities of live kidney donations. We then use the model to simulate the effects of state income tax credits on the number of organ donors. Our results indicate

Miguel Gouveia; Pamela B. Peele

288

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

289

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

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

Marko Köthenbürger

2002-01-01

290

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

291

Analysis of the California Solar Tax Credit: 1978 Returns.  

National Technical Information Service (NTIS)

Realizing the potential of solar energy use for reducing nonrenewable energy resources demand, the California Legislature enacted legislation in 1977 to encourage the accelerated use of solar energy. This report summarizes the results of the second year o...

D. W. Rains

1980-01-01

292

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

Microsoft Academic Search

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

James Alm; Pablo Saavedra

2006-01-01

293

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

294

The Credit/Non-Credit Divide: Breaking Down the Wall  

ERIC Educational Resources Information Center

|Programs awarding academic credit and programs awarding continuing education credit coexist on university campuses but often do not communicate or collaborate. This article explores the components of a successful program that reaches across the credit-noncredit divide to engage and serve the community. While most theoretical models are based on a…

Fouts, Susan; Mallory, Judy

2010-01-01

295

The credit impact of climate change  

SciTech Connect

The energy industry is bracing for a carbon-constrained world, but the ways governments choose to control carbon around the globe may have vastly different impacts on company bottom lines. The article concludes that, ultimately, any system will be effective only when it makes emissions costly. Policymakers will have to sort out several issues, primarily those pertaining to cap and trade versus a carbon tax; allocations versus auctions of credits; acceptance of global offsets, and economy-wide versus sectoral approaches. The author believes the US eventually will adopt an approach that will attempt to avoid the spectacle of coal power plants making surplus profits from emissions allowance, as has happened in Europe, while also minimizing costs to the most affected units at the program onset. In theory, this should provide these units time to deploy the most optimal abatement measures. 1 ref., 3 figs.

Venkataraman, S. [Standard & Poor's (United States). Corporate and Government Ratings

2007-11-15

296

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

PubMed

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

Kirchler, Erich; Wahl, Ingrid

2010-06-01

297

S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991  

SciTech Connect

The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property.

Not Available

1991-01-01

298

Credit, equity, and mortgage refinancings  

Microsoft Academic Search

Using a unique loan level data set that links individual household credit ratings with property and loan characteristics, the authors test the extent to which homeowners' credit ratings and equity affect the likelihood that mortgage loans will be refinanced as interest rates fall. Their logit model estimates strongly support the importance of both the credit and equity variables. Furthermore, the

Stavros Peristiani; Paul Bennett; Gordon Monsen; Richard Peach; Jonathan Raiff

1997-01-01

299

18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Account 283, Accumulated deferred income taxes-Other...AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830...

2013-04-01

300

18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Account 282, Accumulated deferred income taxes-Other...AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2820...

2013-04-01

301

Understanding Tax Evasion Dynamics  

Microsoft Academic Search

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

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

1999-01-01

302

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

303

Credit and Household Consumption  

Microsoft Academic Search

The paper emphasizes how changes in credit conditions in the Czech Republic are likely to influence aggregate consumption. Aggregate consumption plays an important role in macroeconomic fluctuations and in the transmission mechanism. Czech household debt has increased in the past five years. The empirical analysis presented in the paper is based on the Life Cycle\\/Permanent-Income Hypothesis, including a standard model

Renata Pašali?ová; Vladimír Stiller

2004-01-01

304

Crime, Credit and Accumulation  

Microsoft Academic Search

We explore the implications of endogenous credit market imperfections for the relationship between property crime and the process of economic development. In the initial stages of development, property crime rises as the opportunities to gain from illegal activities expand. In later stages, however, crime falls as capital market imperfections are overcome and legal activities become more profitable. We detail the

Huw Lloyd-Ellis; Nicolas Marceau

305

Service Credit Banking  

Microsoft Academic Search

Informal care provided by family and friends is widely recognized as one of the key factors in keeping long-term care financially manageable for individuals as well as for public programs. Sociodemographic trends predict that the demand for formal and informal home care services among the elderly will increase faster than the supply. Programs that allow volunteers to earn credits later

Teresa A. Coughlin; Mark R. Meiners

1990-01-01

306

Effective usage of credit records promotes cooperation on weighted networks  

NASA Astrophysics Data System (ADS)

The cooperative behaviors of players on weighted networks are investigated by incorporation of trust mechanisms into a well-accepted game model, i.e., the networked prisoner’s dilemma game, afterwards some weight-updating schemes are designed according to the credit records. Despite the differences in network topologies and strategy updating protocols, a simple yet significant principle surfaces that, to promote the emergence of cooperation over abundant weighted networks, only the latest credit record of partners is required to be taken into consideration, whereas incorporating more previous records may even deteriorate the cooperation performance. To support such an appealing principle, we have investigated more deeply into the role of credit records so as to give a detailed explanation underlying it. The virtue of this work lies in providing insights into the effective usage of the currently available credit records.

Zhai, Chao; Zhang, Hai-Tao; Zhao, Yang; Chen, Michael Z. Q.; Rong, Zhi-Hai; Wang, Bing-Hong

2010-03-01

307

Credit risk—A structural model with jumps and correlations  

NASA Astrophysics Data System (ADS)

We set up a structural model to study credit risk for a portfolio containing several or many credit contracts. The model is based on a jump-diffusion process for the risk factors, i.e. for the company assets. We also include correlations between the companies. We discuss that models of this type have much in common with other problems in statistical physics and in the theory of complex systems. We study a simplified version of our model analytically. Furthermore, we perform extensive numerical simulations for the full model. The observables are the loss distribution of the credit portfolio, its moments and other quantities derived thereof. We compile detailed information about the parameter dependence of these observables. In the course of setting up and analyzing our model, we also give a review of credit risk modeling for a physics audience.

Schäfer, Rudi; Sjölin, Markus; Sundin, Andreas; Wolanski, Michal; Guhr, Thomas

2007-09-01

308

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

National Technical Information Service (NTIS)

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

J. G. Gravelle

2009-01-01

309

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

National Technical Information Service (NTIS)

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

J. G. Gravelle

2010-01-01

310

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

311

The Required Tax Rate in a National Retail Sales Tax  

Microsoft Academic Search

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

William G. Gale

312

Tax Avoidance and the Deadweight Loss of the Income Tax  

Microsoft Academic Search

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

Martin Feldstein

1995-01-01

313

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

Microsoft Academic Search

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

Özlem Uzuner; Lee W. Mcknight

2001-01-01

314

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

315

CORPORATE TAX AVOIDANCE AND THE EFFECTIVENESS OF INVESTMENT TAX INCENTIVES  

Microsoft Academic Search

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

Joel Slemrod; Estelle Dauchy; Claudia Martinez

2005-01-01

316

Personally Tax Aggressive Managers and Firm Level Tax Avoidance  

Microsoft Academic Search

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

James A. Chyz

317

Voting over tax schedules in the presence of tax avoidance  

Microsoft Academic Search

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

Jesper Roine

2003-01-01

318

26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.  

Code of Federal Regulations, 2013 CFR

...is less than 400 percent of the Federal poverty line is limited to the amounts provided...Household income percentage of Federal poverty line Limitation amount for taxpayers...27,925 (250 percent of the Federal poverty line for a family of one,...

2013-04-01

319

A future for carbon taxes  

Microsoft Academic Search

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

Andrea Baranzini; José Goldemberg; Stefan Speck

2000-01-01

320

Cigarette tax avoidance and evasion.  

PubMed

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

Stehr, Mark

2004-12-19

321

Empirical tax research in accounting  

Microsoft Academic Search

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

Douglas A. Shackelford; Terry Shevlinb

2001-01-01

322

Tax Justice Country Report Series  

Microsoft Academic Search

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

Steve Manteaw

323

12 CFR 614.4530 - Special loans, production credit associations and agricultural credit associations.  

Code of Federal Regulations, 2010 CFR

...2013-01-01 2013-01-01 false Special loans, production credit associations and agricultural credit associations. 614.4530 Section 614.4530 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND...

2013-01-01

324

The role of bank credit for cattle raising in financing tropical deforestation: An economic case study from Panama  

SciTech Connect

Panama's rapid deforestation for cattle pasture is causing serious environmental problems, as well as negative economic and social consequences. Bank credit encourages deforestation by making cattle pasture expansion more affordable, more profitable, or less risky. Two governmental banks in Panama supply most of the institutional credit provided to small- and medium-scale ranchers, through loans from the Inter-American Development Bank and World Bank. Panama's large-scale ranchers obtain credit mostly from private commercial banks at subsidized interest rates. This study estimates that at least 7-10 percent of Panama's annual deforestation is due to governmental bank cattle credit. Cattle credit is more important in the loss of remaining forest fragments in long-settled areas than in forest-to-pasture conversion in frontier areas. However, because of the high environmental value of these forest remnants, their credit-induced loss is a serious public policy problem. Other incentives for cattle pasture expansion include beef markets, securing land claims, land price speculation, tax advantages, and the prestige value of cattle ranching. With care, the findings from this study can be generalized to many other tropical Latin American countries. Options available for minimizing deforestation include prohibiting or reducing institutional credit to cattle ranchers, restricting cattle credit to areas where little or no potential exists for additional deforestation, and eliminating interest rate subsidies on cattle credit. Such credit policy reforms would also improve economic efficiency and income distribution. other policy variables also influence Panama's deforestation rate: road construction and improvement, establishment and enforcement of protected areas, land titling laws and procedures, taxes, commercial forestry policies, beef pricing and export policies, the siting of hydroelectric projects, and policies that promote alternative employment for forest settlers.

Ledec, G.

1992-01-01

325

The Jamaican Individual Income Tax  

Microsoft Academic Search

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

Sally Wallace; James Alm

2004-01-01

326

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

Microsoft Academic Search

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

Erich Kirchler; Boris Maciejovsky; Friedrich Schneider

2003-01-01

327

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

Microsoft Academic Search

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

Jonas Agell; Mats Persson; Hans Sacklén

2004-01-01

328

The intersection of market and credit risk  

Microsoft Academic Search

Economic theory tells us that market and credit risks are intrinsically related to each other and not separable. We describe the two main approaches to pricing credit risky instruments: the structural approach and the reduced form approach. It is argued that the standard approaches to credit risk management – CreditMetrics, CreditRisk+ and KMV – are of limited value when applied

Robert A. Jarrow; Stuart M. Turnbull

2000-01-01

329

The study of independent colleges' innovative credits  

Microsoft Academic Search

This paper firstly introduces the concept of innovative credits and the necessity of the implementation of innovative credits. Then it analyzes the domestic situation and problems of innovative credits' education. And on the basis of the study on the innovative credits' practice of Zhejiang Sci-Tech University's independent college, this paper preliminary structures the innovation credits' model. Finally, it analyzes the

Chen Wei-long; Zhang Jing

2010-01-01

330

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

Federal Register 2010, 2011, 2012, 2013

...these proposals would introduce several subjective and factually-intensive elements into...requirement or similar rule would introduce a subjective inquiry that is difficult to apply and...would require factually intensive and subjective determinations. Therefore, this...

2011-07-18

331

Extra Credit Crossword Puzzles  

NSDL National Science Digital Library

These are two crossword puzzles that I hand out for extra credit, one for the igneous half of the course and the other for the metamorphic half. The puzzles reinforce concepts, vocabulary, and mineral formulae that we have gone over in class and labs. The students *love* them, and usually end up working on them in groups. Both puzzles were created using the Discovery Channel Puzzlemaker: http://puzzlemaker.school.discovery.com.

Selverstone, Jane

332

Demographics, attitude, personality and credit card features correlate with credit card debt: A view from China  

Microsoft Academic Search

With the help of a commercial bank in China, we studied consumer credit card debt behavior2Previous literature has showed that credit card debt can be attributed to revolving credit and petty installment use. Therefore in the present study, we call revolving credit use and petty installment use credit card debt behaviors.2 in correlation with demographics, attitude, personality, and credit card

Lili Wang; Wei Lu; Naresh K. Malhotra

2011-01-01

333

Understanding multidimensional tax systems  

Microsoft Academic Search

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

Leslie Robinson; Joel Slemrod

2012-01-01

334

Business Starters and Credit Rationing  

Microsoft Academic Search

This paper investigates which business starters experience credit rationing by simultaneously analyzing which business founders\\u000a apply for credit and which are refused. We argue that credit denial depends largely on the entrepreneurs’ commitment and signals\\u000a regarding the repayment of the loan and the success chances of the proposed business. Our empirical analysis is based on a\\u000a sample of 1140 potential

Boris F. Blumberg; Wilko A. Letterie

2008-01-01

335

Public goods provision, inequality and taxes  

Microsoft Academic Search

The impact of redistributive policies on voluntary contributions is still not well understood. While a higher level of redistributive\\u000a taxation decreases the price of voluntary giving, it also changes the income distribution by decreasing income inequality.\\u000a This paper provides a controlled laboratory experiment to investigate the net impact of the tax rate on public goods provision.\\u000a The experimental findings show

Neslihan Uler

2011-01-01

336

76 FR 59237 - Equal Credit Opportunity  

Federal Register 2010, 2011, 2012, 2013

...R-1426] RIN 7100 AD 78 Equal Credit Opportunity AGENCY: Board of Governors of the Federal...rule amending Regulation B (Equal Credit Opportunity). Section 704B of the Equal Credit Opportunity Act (ECOA), as added by Section...

2011-09-26

337

Sectoral Demand for Credit and Credit Policy (Chile).  

National Technical Information Service (NTIS)

In Chile, the use of agricultural credit has not aided sectoral development. This document analyzes the causes of this problem by discussing the behavior of agricultural credit for the period 1965-77, with particular emphasis on the period 1974-77; and by...

C. Cuevas

1979-01-01

338

Why do people give? The role of identity in giving  

Microsoft Academic Search

Why do people give to others? One principal driver involves one's identity: who one is and how they view themselves. The degree to which identities are malleable, involve a readiness to act, and help make sense of the world have significant implications determining whether and how much people give. Drawing on the Identity-Based Motivation model (IBM; Oyserman, D. (2009). Identity-based

Jennifer L. Aaker; Satoshi Akutsu

2009-01-01

339

Voting over taxes: the case of tax evasion  

Microsoft Academic Search

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

Christian Traxler

2009-01-01

340

Fundamental Tax Reform and Corporate Financial Policy  

Microsoft Academic Search

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

William M. Gentry; R. Glenn Hubbard

1998-01-01

341

Reforms of Tax Systems in Transition Countries  

Microsoft Academic Search

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

Maciej H. Grabowski

2005-01-01

342

Store Security. Credit Card Fraud.  

ERIC Educational Resources Information Center

The manual, intended for use by adults and not in the high school classroom situation, presents material directed toward assisting in the reduction of credit card crime. This teaching guide is organized in three sections which deal with the nature of and major reasons for credit card fraud, the types of hot card runners, and methods of reducing…

Brockway, Jerry

343

Credit Risk Transfer and Contagion  

Microsoft Academic Search

Some have argued that recent increases in credit risk transfer are desirable because they improve the diversification of risk. Others have suggested that they may be undesirable if they increase the risk of financial crises. Using a model with banking and insurance sectors, we show that credit risk transfer can be beneficial when banks face uniform demand for liquidity. However,

Franklin Allen; Elena Carletti

2005-01-01

344

Credit risk transfer and contagion  

Microsoft Academic Search

Some have argued that recent increases in credit risk transfer are desirable because they improve the diversification of risk. Others have suggested that they may be undesirable if they increase the risk of financial crises. Using a model with banking and insurance sectors, we show that credit risk transfer can be beneficial when banks face uniform demand for liquidity. However,

Franklin Allen; Elena Carletti

2006-01-01

345

Are consumption taxes really better than income taxes?  

Microsoft Academic Search

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

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

1996-01-01

346

Tax Avoidance and Tax Evasion as a Joint Portfolio Choice  

Microsoft Academic Search

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

James Alm; Nancy J McCallin

1990-01-01

347

Excise Tax Avoidance: The Case of State Cigarette Taxes  

Microsoft Academic Search

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

Philip DeCicca; Donald S. Kenkel; Feng Liu

2010-01-01

348

Moving on up: How Tuition Tax Breaks Increasingly Favor the Upper-Middle Class. Charts You Can Trust  

ERIC Educational Resources Information Center

The last several years has seen significant cuts to federal student aid funding to shore up the budget of the Pell Grant program, the primary source of government aid to low-income students. But in this paper, the author argues that there's a better way to keep the Pell Grant program viable: elimination of the American Opportunity Tax Credit and…

Burd, Stephen

2012-01-01

349

Nonprofit Hospitals and Tax Arbitrage.  

National Technical Information Service (NTIS)

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

2006-01-01

350

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

Microsoft Academic Search

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

Andrew J. Krmenec

1991-01-01

351

Indirect Taxes on International Aviation  

Microsoft Academic Search

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

Michael Keen; Jon Strand

2006-01-01

352

Minnesota Rankings, Comparison of Taxes and Expenditures, 1977.  

National Technical Information Service (NTIS)

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

1978-01-01

353

Hiring Seniors: Everybody Gives, Everybody Benefits  

ERIC Educational Resources Information Center

|Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

Ruder, Robert

2011-01-01

354

The Equity Tax and Shelter  

Microsoft Academic Search

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

Leonid A. Levin

2000-01-01

355

Tax Policy Toward Art Museums  

Microsoft Academic Search

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

Don Fullerton

1990-01-01

356

Income taxes as reciprocal tariffs  

Microsoft Academic Search

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

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

1998-01-01

357

FLORIDA'S SALES TAX ON SERVICES  

Microsoft Academic Search

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

WALTER HELLERSTEIN

358

Budgeting, Tax Trims in Conflict  

ERIC Educational Resources Information Center

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

McNeil, Michele

2008-01-01

359

Tax avoidance - a natural experiment  

Microsoft Academic Search

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

Henry Ohlsson

2007-01-01

360

Bank Credit, Trade Credit or No Credit: Evidence from the Surveys of Small Business Finances.  

National Technical Information Service (NTIS)

In this study, we use data from the Surveys of Small Business Finances (SSBF) to provide new information about the use of credit by small businesses in the United States. More specifically, we first analyze firms that do and do not use credit; and then an...

R. Cole

2010-01-01

361

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

Federal Register 2010, 2011, 2012, 2013

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

2011-03-30

362

Giving Reasons for Terminating Employees  

Microsoft Academic Search

The legal review presented in this article, the writer says, should help administrators feel more comfortable with the task of formally evaluating teachers. He believes the practice of giving reasons for terminating employees will enhance the credibility of administrators.

J. P. Mahon

1979-01-01

363

Outreach of credit institutes and households' access constraints to formal credit in Northern Vietnam  

Microsoft Academic Search

Most policy and research interest regarding rural credit markets revolves around the perception that poor households in developing countries lack access to credit, which is believed to have negative consequences for household welfare. An important feature of the rural credit market is that access to credit is easier for some groups than for others. The Vietnamese government supplied credit on

Thomas Dufhues; Gertrud Buchenrieder

2005-01-01

364

Credit Scores, Race, and Residential Sorting  

ERIC Educational Resources Information Center

|Credit scores have a profound impact on home purchasing power and mortgage pricing, yet little is known about how credit scores influence households' residential location decisions. This study estimates the effects of credit scores on residential sorting behavior using a novel mortgage industry data set combining household demographic, credit,…

Nelson, Ashlyn Aiko

2010-01-01

365

Credit Unions: A Theoretical and Empirical Overview  

Microsoft Academic Search

In 2009 there were over 49,330 credit unions across 98 countries with more than 184 million members and approximately $1,354 billion in assets. There is a great diversity within the credit union movement across these countries. This reflects the various economic, historic and cultural contexts within which credit unions operate. This paper traces the evolution of the credit union movement.

Donal McKillop; John O. S. Wilson

2011-01-01

366

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

367

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

368

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

369

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

370

Carbon taxes and India  

Microsoft Academic Search

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

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

1997-01-01

371

THINKING ABOUT TAX  

Microsoft Academic Search

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

Edward J. McCaffery; Jonathan Baron

2006-01-01

372

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

373

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

Microsoft Academic Search

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

John L. Mikesell

1998-01-01

374

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

National Technical Information Service (NTIS)

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

T. S. Neubig D. Joulfaian

1988-01-01

375

78 FR 2449 - Office of Small Credit Unions (OSCUI) Grant Program Access for Credit Unions  

Federal Register 2010, 2011, 2012, 2013

...Application until the credit union's safety and soundness conditions...Requirements: Each awarded credit union must submit a reimbursement...success or failure to meet objectives for use of proceeds, outcome...705. By the National Credit Union Administration Board on...

2013-01-11

376

78 FR 33445 - Office of Small Credit Unions (OSCUI) Grant Program Access For Credit Unions  

Federal Register 2010, 2011, 2012, 2013

...Application until the credit union's safety and soundness conditions...Requirements: Each awarded credit union must submit a reimbursement...success or failure to meet objectives for use of proceeds, outcome...705. By the National Credit Union Administration Board on...

2013-06-04

377

Federal Credit Activity: An Analysis of the President's Credit Budget for 1981.  

National Technical Information Service (NTIS)

Implications of a credit control system for the Federal budget process are examined, together with the impact of Federal credit activity on the economy. A function - by - function analysis of the administration's credit program estimates for 1980 and 1981...

J. D. Shillingburg

1980-01-01

378

Inside money, credit, and investment  

Microsoft Academic Search

This paper presents a monetary explanation for several business-cycle facts: (i) household and business investment are procyclical, (ii) business investment lags household investment, (iii) household investment is positively correlated with M1, and (iv) household credit outstanding is positively correlated with and more volatile than household investment. We extend a standard, dynamic general equilibrium model to include financial intermediaries, credit-producing firms,

Scott J. Dressler; Victor E. Li

2009-01-01

379

Tax Incentives as Innovation Policy Tool (in Finnish with an English abstract\\/summary)  

Microsoft Academic Search

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well enough the small and medium sized companies and start-ups. The

Tanja Tanayama; Pekka Ylä-Anttila

2009-01-01

380

The New Planned Giving Officer.  

ERIC Educational Resources Information Center

A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

Jordan, Ronald R.; Quynn, Katelyn L.

1994-01-01

381

Giving Psychology Away Is Expensive  

ERIC Educational Resources Information Center

This article presents comments on "Does Psychology make a significant difference in our lives?" by P. Zimbardo. We deeply appreciate the documentation and inspiration provided by Zimbardo on how psychology is reaching out to the public by "giving psychology away" (p. 340). We totally agree that psychology has much, much more to offer that could be…

Gorsuch, Richard L.; Wallace, William L.

2005-01-01

382

Giving Psychology Away Is Expensive  

ERIC Educational Resources Information Center

|This article presents comments on "Does Psychology make a significant difference in our lives?" by P. Zimbardo. We deeply appreciate the documentation and inspiration provided by Zimbardo on how psychology is reaching out to the public by "giving psychology away" (p. 340). We totally agree that psychology has much, much more to offer that could…

Gorsuch, Richard L.; Wallace, William L.

2005-01-01

383

The New Planned Giving Officer.  

ERIC Educational Resources Information Center

|A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)|

Jordan, Ronald R.; Quynn, Katelyn L.

1994-01-01

384

The Social Marketing of Giving  

Microsoft Academic Search

Despite significant government efforts to bolster individual philanthropy, giving by individuals (as a percentage of household income) has remained remarkably static and participation in many western countries is declining. This article explores the role that governments might play in facilitating growth, from a social marketing perspective. Drawing on research from multiple domains this article proposes an easily accessible and actionable

Adrian Sargeant; Jen Shang; Haseeb Shabbir

2010-01-01

385

Corporate taxes and defined benefit pension plans  

Microsoft Academic Search

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

Jacob K. Thomas

1988-01-01

386

Social Security Rules and Marginal Tax Rates  

Microsoft Academic Search

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

Martin S. Feldstein; Andrew Samwick

1992-01-01

387

Tax Evasion and Voting: An Experimental Analysis  

Microsoft Academic Search

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

Lars P; Jean-Robert Tyran

2002-01-01

388

Capital tax competition: bane or boon  

Microsoft Academic Search

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

John Douglas Wilson; David E. Wildasin

389

Sales tax equity: Who bears the burden?  

Microsoft Academic Search

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

Frederick W. Derrick; Charles E. Scott

1998-01-01

390

SALES TAX COMPLIANCE AND AUDIT SELECTION  

Microsoft Academic Search

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

MATTHEW N. MURRAY

1995-01-01

391

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.

392

On the timeliness of tax reform  

Microsoft Academic Search

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

James R. Hines Jr

2004-01-01

393

Corporate Tax Avoidance and Firm Value  

Microsoft Academic Search

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

Mihir A Desai; Dhammika Dharmapala

2009-01-01

394

LOCAL GOVERNMENT Enterprise Zone Employment Act of 1997: Provide for the Creation and Comprehensive Regulation of Enterprise Zones Within Municipalities and Counties; Provide for Legislative Findings and Intent; Provide Definitions; Provide for Municipal and County Tax Credits and Exemptions or Abatements for Qualified Businesses Within an Enterprise Zone; Provide for Procedures, Conditions, and Limitations; Provide for Powers, Duties, and Authority of the Department of Community Affairs  

Microsoft Academic Search

The Act provides municipal and county governments the authority to create Enterprise Zones to provide financial incentives for businesses to create or expand operations in those zones and create new jobs. The economic incentives are in the form of a graduated schedule for reduced property taxes, and other tax exemptions and abatements. Areas applying for the Enterprise Zone designation must

James F. Merna

1997-01-01

395

Government grants to private charities : do they crowd out giving or fundraising?  

Microsoft Academic Search

When the government makes a grant to a private charitable organization, does it displace private giving? This is one of the fundamental policy questions in public finance, and much theoretical and empirical research has been devoted to understanding the relationship between private donations and government funding. Under the classic crowding-out hypothesis, donors let their involuntary tax contributions and substitute for

James Andreoni; A. Abigail Payne

2001-01-01

396

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

Code of Federal Regulations, 2011 CFR

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

2011-10-01

397

Tax evasion and the optimum general income tax  

Microsoft Academic Search

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

Helmuth Cremer; Firouz Gahvari

1996-01-01

398

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

399

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

Code of Federal Regulations, 2010 CFR

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

2009-04-01

400

Altruism towards panhandlers: Who gives?  

Microsoft Academic Search

This study investigates an example of human altruism which is neither kin-directed nor reciprocal: giving to a panhandler.\\u000a Data were collected on the proportions of passers-by who gave to panhandlers in Boston and Cambridge, Massachusetts. Three\\u000a hypotheses were tested, each predicting that passers-by should behave “selfishly,” capitalizing on opportunities that, in\\u000a an evolutionarily appropriate context, could increase mating success. Male

Tony L. Goldberg

1995-01-01

401

Giving Birth Like A Girl  

Microsoft Academic Search

Relational, selfless, caring, polite, nice, and kind are not how we imagine a woman giving birth in U.S. culture. Rather, we picture her as screaming, yelling, self-centered, and demanding drugs or occasionally as numbed and passive from pain-killing medication. Using in-depth interviews with women about their labor and childbirth, the author presents data to suggest that white, middle-class, heterosexual women

Karin A. Martin

2003-01-01

402

The Equity Tax and Shelter  

Microsoft Academic Search

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

Leonid A. Levin

2000-01-01

403

Estimating cigarette-tax revenue  

Microsoft Academic Search

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

Ted W. Chiles; David L. Sollars

1993-01-01

404

12 CFR 704.3 - Corporate credit union capital.  

Code of Federal Regulations, 2010 CFR

...CREDIT UNIONS CORPORATE CREDIT UNIONS § 704.3 Corporate credit union capital. (a) Capital plan. A corporate credit union must develop and ensure implementation...and long-term capital goals, objectives, and strategies...

2010-01-01

405

12 CFR 704.3 - Corporate credit union capital.  

Code of Federal Regulations, 2010 CFR

...CREDIT UNIONS CORPORATE CREDIT UNIONS § 704.3 Corporate credit union capital. (a) Capital plan. A corporate credit union must develop and ensure implementation...and long-term capital goals, objectives, and strategies...

2009-01-01

406

12 CFR 1026.12 - Special credit card provisions.  

Code of Federal Regulations, 2010 CFR

...2013-01-01 2013-01-01 false Special credit card provisions. 1026.12 Section 1026... TRUTH IN LENDING (REGULATION Z) Open-End Credit § 1026.12 Special credit card provisions. (a) Issuance of credit...

2013-01-01

407

12 CFR 1400.1 - Farm Credit System Insurance Corporation.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 false Farm Credit System Insurance Corporation. 1400.1 Section 1400...Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION ORGANIZATION AND FUNCTIONS...Functions § 1400.1 Farm Credit System Insurance Corporation. The Farm Credit...

2012-01-01

408

Property Taxes and Elderly Mobility  

PubMed Central

The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

Shan, Hui

2009-01-01

409

2. Credit BG. View down dust ditch at northeast side ...  

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

2. Credit BG. View down dust ditch at northeast side of A Street, looking north northwest in "the loop". Note culverts used to give vehicular and pedestrian access to buildings northeast of A Street, some foundations of which may be seen at right of view. Structures in background belong to Jet Propulsion Laboratory Edwards Facility. - Edwards Air Force Base, North Base, Dust Ditch System, Traversing North Base, Boron, Kern County, CA

410

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2012 CFR

...publication are among the records of the (House of Representatives/Senate) in the physical custody of the National Archives and Records...administers them in accordance with the requirements of the (House/Senate). (Name of microfilm publication producer) does not...

2012-07-01

411

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2011 CFR

...reproduced in this publication are among the records of the (House of Representatives/Senate) in the physical custody of the...administers them in accordance with the requirements of the (House/Senate). (Name of microfilm publication producer)...

2011-07-01

412

26 CFR 1.164-1 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

413

12 CFR 614.4540 - Other financing institution access to Farm Credit Banks and agricultural credit banks for funding...  

Code of Federal Regulations, 2010 CFR

...false Other financing institution access to Farm Credit Banks and agricultural credit banks for funding, discount, and other similar... Section 614.4540 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN...

2013-01-01

414

12 CFR 614.4130 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and OFIs.  

Code of Federal Regulations, 2010 CFR

...2013-01-01 false Funding and discount relationships between Farm Credit Banks or agricultural credit banks and OFIs. 614.4130 Section 614.4130 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND...

2013-01-01

415

12 CFR 614.4125 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and...  

Code of Federal Regulations, 2010 CFR

...Funding and discount relationships between Farm Credit Banks or agricultural credit banks and direct lender associations. 614.4125 Section 614.4125 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN...

2013-01-01

416

Report to the Congress on Credit Scoring and Its Effects on the Availability and Affordability of Credit.  

National Technical Information Service (NTIS)

Credit scoring is a statistical technology that quantifies the credit risk posed by a prospective or current borrower. The technique is widely used to evaluate applications for credit, identify prospective borrowers, and manage existing credit accounts. T...

2007-01-01

417

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.

418

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.

419

The role of household and business credit in banking crises  

Microsoft Academic Search

Private credit expansions are an important predictor of subsequent banking crises. We revisit that result with a new dataset from developed and developing countries that decomposes private credit into household credit and enterprise credit. We argue that household credit growth raises debt levels without much effect on long-term income. Rapid household credit expansions generate vulnerabilities that can precipitate a banking

Berrak Büyükkarabacak; Neven T. Valev

2010-01-01

420

10 CFR 490.505 - Credit accounts.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle Credit Program § 490.505...

2013-01-01

421

10 CFR 490.503 - Credit allocation.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle Credit Program § 490.503...

2013-01-01

422

48 CFR 1631.201-70 - Credits.  

Code of Federal Regulations, 2011 CFR

...OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL...and other credits resulting from benefit payments. Examples of such credits...include: (a) Coordination of benefit refunds, including...

2011-10-01

423

Credit Cards: Intragovernmental Transfers and Related Concerns.  

National Technical Information Service (NTIS)

This letter responds to your request for information on the use of credit cards for intragovernmental transfers and on the General Services Administration's (GSA) new contracts for credit card services. Specifically, you asked for information on (1) how i...

1998-01-01

424

12 CFR 206.4 - Credit exposure.  

Code of Federal Regulations, 2013 CFR

...and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM LIMITATIONS ON INTERBANK...of third parties backed by stand-by letters of credit issued...the correspondent backed by stand-by letters of credit...

2013-01-01

425

Credit Use in Farm Households in Vietnam: Implications for Rural Credit Policy  

Microsoft Academic Search

Despite a number of recent policy changes designed to improve their access to credit, small household farms in Vietnam, and the rural sector in general, are recognised as facing severe credit restrictions. Limited access to working capital credit for farm households with seasonal production expenses and returns is known to result from market failure in the credit markets. In this

Sally P. Marsh; T. Gordon MacAulay

426

Empirical measurements of households' access to credit and credit constraints in developing countries  

Microsoft Academic Search

This paper presents a new methodological framework for measuring the level of household access to credit. It provides an analytical framework for examining the determinants of household credit limits and derives implications on information needed to examine the extent to which households are credit constrained. Empirical application of this method involves directly eliciting credit limit information in household surveys. Illustrations

Aliou Diagne; Manfred Zeller; Manohar Sharma

2000-01-01

427

Recent Advances in Credit Risk Management  

Microsoft Academic Search

In the last decade, the market for credit related products as well as techniques for credit risk management have undergone\\u000a several changes. Financial crises and a high number of defaults during the late 1990s have stimulated not only public interest\\u000a in credit risk management, but also their awareness of its importance in today's investment environment. Also the market for\\u000a credit

Frances Cowell; Borjana Racheva; Stefan Trück

428

6.NS Video Game Credits  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: It requires $\\frac14$ of a credit to play a video game for one minute. Emma has $\\frac78$ credits. Can she play for more or less than one minute? Expla...

429

Tax Concessions and Investment Behaviour  

Microsoft Academic Search

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

Qazi Masood Ahmed; S. Moquet Ahsan

1997-01-01

430

Tax Incentives in Cultural Policy  

Microsoft Academic Search

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

J. Mark Schuster

431

A general neutral profits tax  

Microsoft Academic Search

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

Michael P. Devereux; Harold Freeman

1991-01-01

432

Tax Responses in Platform Industries  

Microsoft Academic Search

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

Hans Jarle Kind; Marko Koethenbuerger; Guttorm Schjelderup

2010-01-01

433

Tax arbitrage and labor supply  

Microsoft Academic Search

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

Jonas Agell; Mats Persson

2000-01-01

434

With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy  

Microsoft Academic Search

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct political say. This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of

Benno Torgler; Friedrich Schneider; Christoph A. Schaltegger

2007-01-01

435

Credit risk transfer and financial sector stability  

Microsoft Academic Search

In this paper, we study credit risk transfer (CRT) in an economy with endogenous financing (by both banks and non-bank institutions). Our analysis suggests that the incentive of banks to transfer credit risk is aligned with the regulatory objective of improving stability, and so the recent development of credit derivative instruments is to be welcomed. Moreover, we find the transfer

Wolf Wagner; Ian W. Marsh

2006-01-01

436

Trade Credit, Quality Guarantees, and Product Marketability  

Microsoft Academic Search

Although trade credit has long been an important source of financing for corporations, it is one of the least understood methods of doing business. One possible reason for misconceptions about trade credit is that it is not primarily financial in nature, but instead reflects production and marketing decisions. In this paper, we consider trade credit as a way that firms

Michael S. Long; Ileen B. Malitz; S. Abraham Ravid

1993-01-01

437

Trade credit, collateral liquidation, and borrowing constraints  

Microsoft Academic Search

Assuming that firms’ suppliers are better able to extract value from the liquidation of assets in default and have an information advantage over other creditors, the paper derives six predictions on the use of trade credit. (1) Financially unconstrained firms (with unused bank credit lines) take trade credit to exploit the supplier's liquidation advantage. (2) If inputs purchased on account

Daniela Fabbri; Anna Maria C. Menichini

2010-01-01

438

Default, currency crises, and sovereign credit ratings  

Microsoft Academic Search

Sovereign credit ratings play an important part in determining countries' access to inter- national capital markets and the terms of that access. In principle, there is no reason to expect that sovereign credit ratings should systematically predict currency crises. In prac- tice, in emerging market economies there is a strong link between currency crises and default. Hence if credit ratings

Carmen Reinhart

2000-01-01

439

Household credit and the monetary transmission mechanism  

Microsoft Academic Search

This paper evaluates the importance of household credit in the transmission of monetary policy and in explaining the positive correlation between money and credit services over the business cycle. It does so in the context of a general equilibrium framework of cash and household credit with two distinguishing features. There is an explicit financial sector with firms specializing in the

Victor Li

1998-01-01

440

Household Credit and the Monetary Transmission Mechanism  

Microsoft Academic Search

This paper evaluates the importance of household credit in the transmission of monetary policy and explaining the positive correlation between money and credit services over the business cycle. It does so in the context of a general equilibrium framework with an explicit financial sector. Within this sector, there are firms which specialize in the production of household credit services and

Victor E. Li

2000-01-01

441

Portfolio Optimization for Multiple Group Credit Unions.  

National Technical Information Service (NTIS)

Recently passed legislation (H.R. 1151 Credit Union Membership Access Act) permits credit unions to add new select employee groups (SEGs) to their fields of membership. The field of membership defines the members served by a credit union. Given this new a...

J. B. Willis

1999-01-01

442

Credit rationing of rural households in China  

Microsoft Academic Search

Purpose – In the presence of credit rationing the poor are unable to exploit growth-promoting opportunities. Using data gathered from a household survey on North China Plain, the purpose of this paper is to find pervasive rationing in the highly regulated formal credit market in rural China. The subsidized credit policies favor local elites instead of the targeted poor strata

Xiangping Jia; Franz Heidhues; Manfred Zeller

2010-01-01

443

THE FUTURE ROLE OF THE CREDIT FUNCTION  

Microsoft Academic Search

The purpose of this study was to ascertain what the future role of the credit function would be in manufacturing industries. This prediction was to be determined by evaluating ratings of specific statements in the credit work area for past, present and future periods. A fifty statement survey was mailed to credit executives and management executives employed in the chemical

WALTER SCOTT HUNT

1983-01-01

444

Regulatory Impacts on Credit Portfolio Management  

Microsoft Academic Search

Efficient credit portfolio management is a key success factor of bank management. Discussions of the new capital adequacy proposals by the Basle Committee on Banking Supervision enlighten the necessity to consider the credit risk manage- ment both from the internal and the regulatory point of view. We introduce an op- timization approach for the credit portfolio that maximizes expected returns

Ursula Theiler; Vladimir Bugera; Alla Revenko; Stanislav Uryasev

445

Compulsory accounts and records maintenance by doctors for saving tax.  

PubMed

Under the Income-tax Law, it is mandatory on the part of a medical practitioner to maintain accounts. Such Books of Accounts and other documents may enable theAssessing Officer to compute his total income in accordance withthe provision of Income-tax Act, 1961 US/44AA. Rule 6F of the Income-tax Rules, 1962 gives details of the Books of Account and other documents. Apart from maintaining the Books of Account he is also required to maintain a Daily Case Register in Form No 3C as also an inventory under broad heads as on the first and last dates of the previous year of the stock of drugs and medicines and other consumable accessories used for the purpose of his profession. PMID:12206343

Lakhotia, Subhash

2002-01-01

446

Giving Spatial Perception Our Full Attention  

NSDL National Science Digital Library

The authors present their opinions about left-brain and right-brain learners. According to them, left-brained students, who excel in spatial perception, are not given enough credit or attention in school. The authors urge educators to recognize both linguistic-numerical and spatial learners.

Clausen-May, Tandi; Lord, Thomas R.

2002-01-28

447

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

Microsoft Academic Search

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

Rex Marshall; Malcolm Smith; Robert Armstrong

2010-01-01

448

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

Microsoft Academic Search

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

Shaun Wilson

2006-01-01

449

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

Microsoft Academic Search

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

CRABBE Karen; VANDENBUSSCHE Hylke

2008-01-01

450

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

Microsoft Academic Search

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

Karen Crabbé; Hylke VANDENBUSSCHE

2008-01-01

451

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

Microsoft Academic Search

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

Ian W. H. Parry

2003-01-01

452

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

Microsoft Academic Search

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

Arie Beresteanu; Momi Dahan

2003-01-01

453

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

454

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

Code of Federal Regulations, 2010 CFR

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

2009-04-01

455

Inside Money, Credit, and Investment  

Microsoft Academic Search

This paper presents a monetary explanation for several business-cycle facts: (i) household and business investment are procyclical, (ii) business investment lags household investment, (iii) household investment is positively correlated with M1, and (iv) household credit outstanding is positively correlated with and more volatile than household investment. We develop a dynamic general equilibrium model that features financial intermediaries accepting deposits and

Scott J. Dressler; Victor Li

2007-01-01

456

Federal tax policy and geothermal energy development  

Microsoft Academic Search

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

Finn; D. F. X

1973-01-01

457

Factors affecting property tax reliance: Additional evidence  

Microsoft Academic Search

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

David L. Chicoine; Norman Walzer

1986-01-01

458

Motor Fuel Tax Evasion Issue in Kentucky.  

National Technical Information Service (NTIS)

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

D. Denison M. Hackbart

1996-01-01

459

Corruption, Tax Evasion and the Laffer Curve  

Microsoft Academic Search

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

Amal Sanyal; Ira N. Gang; Omkar Goswami

2000-01-01

460

Tax evasion, fiscal competition and economic integration  

Microsoft Academic Search

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

Helmuth Cremer; Firouz Gahvari

2000-01-01

461

Income Tax Reform and Agriculture: A Symposium.  

ERIC Educational Resources Information Center

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

Economic Research Service (USDA), Washington, DC.

462

State Tax Policy and Entrepreneurial Activity.  

National Technical Information Service (NTIS)

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

D. Bruce J. Deskins

2006-01-01

463

Corporate Income Tax Evasion and Managerial Preferences  

Microsoft Academic Search

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

David Joulfaian

2000-01-01

464

President's Framework for Business Tax Reform.  

National Technical Information Service (NTIS)

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

2012-01-01

465

Labor Supply Prediction when Tax Avoidance Matters  

Microsoft Academic Search

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

Jonas Agell; Hans Sacklén

1999-01-01

466

Labor Supply When Tax Avoidance Matters  

Microsoft Academic Search

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

Jonas Agell; Mats Persson; Hans Sacklén

1999-01-01

467

Tax avoidance and intra-family transfers  

Microsoft Academic Search

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

Katarina Nordblom; Henry Ohlsson

2006-01-01

468

Tax evasion in a model of endogenous growth  

Microsoft Academic Search

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

Been-Lon Chen

2003-01-01

469

Implementing Student-Level Random Assignment during Summer School: Lessons Learned from an Efficacy Study of Online Algebra I for Credit Recovery  

ERIC Educational Resources Information Center

|Credit recovery is one strategy to deal with high failure rates. The primary goal of credit recovery programs is to give students an opportunity to retake classes that they failed in an effort to get them back on track and keep them in school (Watson & Gemin, 2008). Most recently, as schools across the nation struggle to keep students on track…

Heppen, Jessica; Allensworth, Elaine; Walters, Kirk; Pareja, Amber Stitziel; Kurki, Anja; Nomi, Takako; Sorensen, Nicholas

2011-01-01

470

Tax Reforms in China and Russia  

Microsoft Academic Search

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

Shuanglin Lin

2009-01-01

471

Tax Deductions, Environmental Policy, and the \\  

Microsoft Academic Search

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

Ian W. H. Parry; Antonio M. Bento

2000-01-01

472

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

Microsoft Academic Search

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

DAVID JOULFAIAN; JAMES MACKIE

473

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

Microsoft Academic Search

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

Michael Keen; Yitae Kim; Ricardo Varsano

2008-01-01

474

Analysis of the benefits of carbon credits to hydrogen addition to midsize gas turbine feedstocks.  

SciTech Connect

The addition of hydrogen to the natural gas feedstocks of midsize (30-150 MW) gas turbines was analyzed as a method of reducing nitrogen oxides (NO{sub x}) and CO{sub 2} emissions. In particular, the costs of hydrogen addition were evaluated against the combined costs for other current NO{sub x} and CO{sub 2} emissions control technologies for both existing and new systems to determine its benefits and market feasibility. Markets for NO{sub x} emissions credits currently exist in California and the Northeast States and are expected to grow. Although regulations are not currently in place in the United States, several other countries have implemented carbon tax and carbon credit programs. The analysis thus assumes that the United States adopts future legislation similar to these programs. Therefore, potential sale of emissions credits for volunteer retrofits was also included in the study. It was found that hydrogen addition is a competitive alternative to traditional emissions abatement techniques under certain conditions. The existence of carbon credits shifts the system economics in favor of hydrogen addition.

Miller, J. (Energetics Inc., Washington, DC); Towns, B. (Energetics Inc., Washington, DC); Keller, Jay O.; Schefer, Robert W.; Skolnik, Edward G. (Energetics Inc., Washington, DC)

2006-02-01

475

A quantitative investigation of the Laffer curve on the continued work tax : the French case  

Microsoft Academic Search

It is often argued that the tax on continued work should be removed by implementing actuarially fair schemes. However, these schemes cannot help finance the expected Social Security deficit. This paper proposes to give individuals on a fraction of the marginal actuarially fair incentives in case of postponed retirement. Social Security then faces a trade off between giving enough incentives

Thepthida Sopraseuth; Jean-Olivier Hairault; François Langot

2004-01-01

476

QUANTIFYING THE LAFFER CURVE ON THE CONTINUED ACTIVITY TAX IN A DYNASTIC FRAMEWORK &ast  

Microsoft Academic Search

It is argued that the tax on continued activity should be removed by implementing actuarially fair schemes. However, these schemes cannot fund the expected Social Security (SS) deficit. This article proposes to give individuals a fraction of the actuarially fair incentives in the case of postponed retirement. SS faces a trade-off between giving enough incentives to make individuals delay retirement

Jean-Olivier Hairault; François Langot; Thepthida Sopraseuth

2008-01-01

477

A Quantitative Investigation of the Laffer Curve on the Continued Work Tax: The French Case  

Microsoft Academic Search

It is often argued that the tax on continued work should be removed by implementing actuarially fair schemes. However, these schemes cannot help fund the expected Social Security deficit. This paper proposes to give individuals only a fraction of the marginal actuarially fair incentives in case of postponed retirement. Social Security then faces a trade-off between giving enough incentives to

Jean-Olivier Hairault; François Langot; Thepthida Sopraseuth

2005-01-01

478

Credit rationing in rural credit markets of India  

Microsoft Academic Search

This article analyses the prevalent situation of the formal Financial Institutions (FIs) in rural India using data from National Sample Survey 54th Round (January–June, 1998). We use sample selectivity model to examine the sanction of the loan by the FIs as a two-stage process. We model the choice of the household's credit requirement using an unordered choice model, namely, a

Kausik Chaudhuri; Mary M. Cherical

2011-01-01

479

Credit rationing in rural credit markets of India  

Microsoft Academic Search

This article analyses the prevalent situation of the formal Financial Institutions (FIs) in rural India using data from National Sample Survey 54th Round (January–June, 1998). We use sample selectivity model to examine the sanction of the loan by the FIs as a two-stage process. We model the choice of the household's credit requirement using an unordered choice model, namely, a

Kausik Chaudhuri; Mary M. Cherical

2012-01-01

480

Give unto others: genetically unrelated cotton-top tamarin monkeys preferentially give food to those who altruistically give food back.  

PubMed Central

Altruistic food giving among genetically unrelated individuals is rare in nature. The few examples that exist suggest that when animals give food to unrelated others, they may do so on the basis of mutualistic or reciprocally altruistic relationships. We present the results of four experiments designed to tease apart the factors mediating food giving among genetically unrelated cotton-top tamarins (Saguinus oedipus), a cooperatively breeding New World primate. In experiment 1 we show that individuals give significantly more food to a trained conspecific who unilaterally gives food than to a conspecific who unilaterally never gives food. The apparent contingency of the tamarins' food-giving behaviour motivated the design of experiments 2-4. Results from all three experiments show that altruistic food giving is mediated by prior acts of altruistic food giving by a conspecific. Specifically, tamarins do not give food to unrelated others when the food received in the past represents the by-product of another's selfish actions (experiments 2 and 3) or when a human experimenter gives them food (experiment 4) as did the unilateral altruist in experiment 1. By contrast, if one tamarin gives another food without obtaining any immediate benefit, then the recipient is more likely to give food in return. Overall, results show that tamarins altruistically give food to genetically unrelated conspecifics, discriminate between altruistic and selfish actions, and give more food to those who give food back. Tamarins therefore have the psychological capacity for reciprocally mediated altruism.

Hauser, Marc D; Chen, M Keith; Chen, Frances; Chuang, Emmeline

2003-01-01

481

Give unto others: genetically unrelated cotton-top tamarin monkeys preferentially give food to those who altruistically give food back.  

PubMed

Altruistic food giving among genetically unrelated individuals is rare in nature. The few examples that exist suggest that when animals give food to unrelated others, they may do so on the basis of mutualistic or reciprocally altruistic relationships. We present the results of four experiments designed to tease apart the factors mediating food giving among genetically unrelated cotton-top tamarins (Saguinus oedipus), a cooperatively breeding New World primate. In experiment 1 we show that individuals give significantly more food to a trained conspecific who unilaterally gives food than to a conspecific who unilaterally never gives food. The apparent contingency of the tamarins' food-giving behaviour motivated the design of experiments 2-4. Results from all three experiments show that altruistic food giving is mediated by prior acts of altruistic food giving by a conspecific. Specifically, tamarins do not give food to unrelated others when the food received in the past represents the by-product of another's selfish actions (experiments 2 and 3) or when a human experimenter gives them food (experiment 4) as did the unilateral altruist in experiment 1. By contrast, if one tamarin gives another food without obtaining any immediate benefit, then the recipient is more likely to give food in return. Overall, results show that tamarins altruistically give food to genetically unrelated conspecifics, discriminate between altruistic and selfish actions, and give more food to those who give food back. Tamarins therefore have the psychological capacity for reciprocally mediated altruism. PMID:14667352

Hauser, Marc D; Chen, M Keith; Chen, Frances; Chuang, Emmeline

2003-11-22

482

Taxing the Untaxed Business Sector.  

National Technical Information Service (NTIS)

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

2005-01-01

483

The Evolution of Tax Avoidance  

Microsoft Academic Search

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

Jo Cleary

1995-01-01

484

Empirical Measures of Carbon Taxes  

Microsoft Academic Search

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

Alan Ingham; James Maw; Alistair Ulph

1991-01-01

485

Resolved: Credit/Privacy Laws Need To Be Revised.  

ERIC Educational Resources Information Center

|The following articles appear in this document devoted to debating whether credit privacy laws should be revised: "Who's Looking at Your Credit Report?" (Holstein); "Credit Reporting System Doesn't Need Fixing" (Ulrich); "The Fair Credit Reporting Act (FCRA); A Remarkable Success" (Kurth); and "Revisit Law To Protect People's Credit Records"…

At Home with Consumers, 1989

1989-01-01

486

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

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

2010-10-01

487

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

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

2009-10-01

488

29 CFR 531.38 - Amounts deducted for taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-07-01

489

27 CFR 46.221 - Floor stocks tax rates.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

490

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

491

27 CFR 44.242 - Responsibility for tax on cigars.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

492

27 CFR 44.67 - Payment of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

493

27 CFR 46.108 - Interest on unpaid tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

494

27 CFR 44.221 - Application of drawback of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

495

Support Vector Machines Approach to Credit Assessment  

Microsoft Academic Search

\\u000a Credit assessment has attracted lots of researchers in financial and banking industry. Recent studies have shown that Artificial\\u000a Intelligence (AI) methods are competitive to statistical methods for credit assessment. This article applies support vector\\u000a machines (SVM), a relatively new machine learning technique, to the credit assessment problem for better explanatory power.\\u000a The structure of SVM has many computation advantages, such

Jianping Li; Jingli Liu; Weixuan Xu; Yong Shi

2004-01-01

496

Does credit quality matter for homeownership?  

Microsoft Academic Search

While micro-level household data on wealth and income are available for assessing income- and wealth-based constraints to homeownership, lack of data on household credit ratings has precluded evaluation of credit quality as a potential barrier to homeownership. The study, for the first time, measures the relative importance of credit-, income-, and wealth-based constraints and estimates how the effects of these

Irina Barakova; Raphael W Bostic; Paul S Calem; Susan M Wachter

2003-01-01

497

Which households use consumer credit in Europe?  

Microsoft Academic Search

Which households use consumer credit? This paper addresses the question using harmonized data from Eurostat’s EU-SILC survey for nine European countries in the period 2005-08. There is wide heterogeneity in participation in the consumer credit market, ranging from 15 to 46 per cent across countries. Most households relying on consumer credit are those whose head is young and well educated;

Silvia Magri; Raffaella Pico; Cristiana Rampazzi

2011-01-01

498

Poverty, credit and microcredit in rural China  

Microsoft Academic Search

In Mao's day, during the period of collective agriculture, each rural market town contained a government-owned credit association. When the collective fields were divided up among households in the early 1980s, these credit associations became the main source of loans to support the individual families' farming. They initially gave priority to providing credit of 3-12 months' duration to enable families

Jonathan Unger

499

Valuation of Credit Risk in Agricultural Mortgages  

Microsoft Academic Search

A credit-risk valuation model is developed and empirically implemented to estimate the cost of insuring against credit risks in pools of agricultural mortgage loans. Probabilistic information about loss distributions across a broad set of loan-level and pool-level characteristics is used to assess insurance valuation and solvency likelihood. The effects on the value of credit-risk insurance of pool size, deductibles, timing

Bruce J. Sherrick; Peter J. Barry; Paul N. Ellinger

2000-01-01

500

Credit risk migration analysis of farm businesses  

Microsoft Academic Search

The migration approach to credit risk measurement is based on historic rates of movements of individual loans among the classes of a lender’s risk-rating or credit-scoring system. This article applies the migration concept to farm-level data from Illinois to estimate migration rates for a farmer’s credit score and other performance measures under different time-averaging approaches. Empirical results suggest greater stability

Peter J. Barry; Cesar L. Escalante; Paul N. Ellinger

2002-01-01