Science.gov

Sample records for green tax reform

  1. Differential effects of green tax reform over economies: A case of Korea

    NASA Astrophysics Data System (ADS)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  2. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    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…

  3. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

    The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

  4. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    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…

  5. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

  6. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

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

  7. Federal Tax Reform: A Family Perspective. [Report and Executive Summary.

    ERIC Educational Resources Information Center

    McIntyre, Michael J.; Steuerle, C. Eugene

    Based on the assumption that fair tax systems should consider differences in ability to pay resulting from income sharing within families, this publication analyzes the effects of three strategies for federal tax reform on families raising children: the Armey/Shelby flat tax, the Nunn/Domenici USA Tax System, and the Gephardt 10-Percent Tax. Part…

  8. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

    Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

  9. Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

  10. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

  11. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    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

  12. 26 CFR 1.615-9 - Notification under Tax Reform Act of 1969.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Notification under Tax Reform Act of 1969. 1.615-9 Section 1.615-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-9 Notification under Tax Reform Act of 1969. (a) In general. An...

  13. The Consortium for Higher Education Tax Reform Report

    ERIC Educational Resources Information Center

    Center for Postsecondary and Economic Success, 2014

    2014-01-01

    This White Paper presents the work of the Consortium for Higher Education Tax Reform, a partnership funded by the Bill & Melinda Gates Foundation as part of the second phase of its Reimagining Aid Design and Delivery (RADD) initiative. Consortium partners are the Center for Postsecondary and Economic Success at CLASP, the Education Trust, New…

  14. The Real Issue: Need for Tax Reform

    ERIC Educational Resources Information Center

    Hall, David

    1973-01-01

    The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

  15. 26 CFR 1.615-9 - Notification under Tax Reform Act of 1969.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Notification under Tax Reform Act of 1969. 1.615-9 Section 1.615-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-9 Notification under Tax...

  16. Tax-Based Educational Equity: A New Approach to School Finance Reform.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; And Others

    A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that property-poor school…

  17. The Impact of the Tax Reform Act of 1986 on Legal Education and Law Faculty.

    ERIC Educational Resources Information Center

    Hoyt, Christopher R.

    1986-01-01

    The Tax Reform Act of 1986 changed the tax laws that affect how law schools raise revenue and how law faculty make expenditures. All law faculty should become familiar with the changes so as to minimize the potentially adverse consequences to themselves and their institutions. (MSE)

  18. Effects of the 1994 Tax Reform on Intraprovincial Inequalities in Financing Basic Education

    ERIC Educational Resources Information Center

    Lin, Tingjin

    2009-01-01

    This study explores the influence of the 1994 tax reform on intraprovincial inequality in financing basic education. The empirical analysis finds that the reform has decreased inequality in general, suggesting that the center may attain its policy goal through centralizing its relative fiscal capability and increasing the intergovernmental…

  19. 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Temporary regulations; question and answer under the Tax Reform Act of 1984. 1.706-2T Section 1.706-2T Internal Revenue INTERNAL REVENUE SERVICE... Partnerships § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984. Question...

  20. 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Temporary regulations; question and answer under the Tax Reform Act of 1984. 1.706-2T Section 1.706-2T Internal Revenue INTERNAL REVENUE SERVICE...-2T Temporary regulations; question and answer under the Tax Reform Act of 1984. Question 1:...

  1. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for... the first taxable year succeeding the contribution year, the amount of the excess contributions;...

  2. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for... the first taxable year succeeding the contribution year, the amount of the excess contributions;...

  3. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL... before amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as... trust income payable to University C for the first 3 years because of the application of section...

  4. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL... before amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as... trust income payable to University C for the first 3 years because of the application of section...

  5. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  6. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  7. The Revenue Act of 1978: tax reform legislation continues.

    PubMed

    Komensky, A M

    1979-04-01

    The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation. PMID:285131

  8. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969). 1.170-2 Section 1.170-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals...

  9. Scholarships and Fellowships. The Tax Reform Act of 1986. Special Report No. 23.

    ERIC Educational Resources Information Center

    McMullan, Sandra H.

    An overview of the former taxation of scholarships and fellowships is presented, along with information on the practical implications of the changes brought about by the Tax Reform Act of 1986. Included is a copy of the guidelines issued by the Treasury Department and supplementary legislative history information from the "General Explanation of…

  10. The potential role of a carbon tax in U.S. fiscal reform

    SciTech Connect

    McKibbin, Warwick; Morris, Adele; Wilcoxen, Peter; Cai, Yiyong

    2012-07-24

    This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation each year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax reform that

  11. An Assessment of Japanese Carbon Tax Reform Using the E3MG Econometric Model

    PubMed Central

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

    This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of −25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed. PMID:23365531

  12. An assessment of Japanese carbon tax reform using the E3MG econometric model.

    PubMed

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

    This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of -25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed. PMID:23365531

  13. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible §...

  14. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations §...

  15. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations §...

  16. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-2T...

  17. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations §...

  18. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-2T...

  19. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... Individuals and Corporations (continued) § 1.170-3 Contributions or gifts by corporations (before amendment by..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  20. Tax reform and physician services. American Medical Association Center for Health Policy Research.

    PubMed

    1997-04-01

    Reform of the federal income tax system that eliminated the current subsidies for health insurance purchases would likely alter both the magnitude and form of the demand for physician services. Although quantitative estimates of the effects are yet to be made, it is possible to make qualitative predictions using economic theory. Changes in the type of insurance purchased by consumers would likely lead to changes in the mix of services away from highly predictable, low cost services and toward less predictable, high cost services as well as more consultations. The physician specialty mix may well change in the long run, as will the size of the physician workforce relative to the population. Eventually, the financial attractiveness of medicine may not differ greatly from what it is now. PMID:9114672

  1. The science of green chemistry and its role in chemicals policy and educational reform.

    PubMed

    Cannon, Amy S; Warner, John C

    2011-01-01

    Over the past 10 years, the science of green chemistry has continued to evolve and has been adopted in research labs in industry and academia. At the same time, new innovations in chemicals policy have widened opportunities for legislative action to protect human health and the environment. This article addresses the mechanisms by which the science of green chemistry and chemicals policy can work together to help attain a more sustainable future. It also speaks to the pitfalls of inappropriately merging these two, and explores how such a merger could inhibit the creation of sustainable technologies. Green chemistry's role in educational reform is discussed as a means for training students who are prepared to create truly sustainable technologies. PMID:22001044

  2. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.267(a)-2T...

  3. Harnessing the Tax Code to Promote College Affordability: Options for Reform

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

    The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

  4. The 2009 Health Confidence Survey: public opinion on health reform varies; strong support for insurance market reform and public plan option, mixed response to tax cap.

    PubMed

    Fronstin, Paul; Helman, Ruth

    2009-07-01

    PUBLIC SUPPORT FOR HEALTH REFORM: Findings from the 2009 Health Confidence Survey--the 12th annual HCS--indicate that Americans have already formed strong opinions regarding various aspects of health reform, even before details have been released regarding various key factors. These issues include health insurance market reform, the availability of a public plan option, mandates on employers and individuals, subsidized coverage for the low-income population, changes to the tax treatment of job-based health benefits, and regulatory oversight of health care. These opinions may change as details surface, especially as they concern financing options. In the absence of such details, the 2009 HCS finds generally strong support for the concepts of health reform options that are currently on the table. U.S. HEALTH SYSTEM GETS POOR MARKS, BUT SO DOES A MAJOR OVERHAUL: A majority rate the nation's health care system as fair (30 percent) or poor (29 percent). Only a small minority rate it excellent (6 percent) or very good (10 percent). While 14 percent of Americans think the health care system needs a major overhaul, 51 percent agree with the statement "there are some good things about our health care system, but major changes are needed." NATIONAL HEALTH PLAN ELEMENTS RATED HIGHLY: Between 68 percent and 88 percent of Americans either strongly or somewhat support health reform ideas such as national health plans, a public plan option, guaranteed issue, expansion of Medicare and Medicaid, and employer and individual mandates. MIXED REACTION TO HEALTH BENEFITS TAX CAP: Reaction to capping the current tax exclusion of employment-based health benefits is mixed. Nearly one-half of Americans (47 percent) would switch to a lower-cost plan if the tax exclusion were capped, 38 percent would stay on their current plan and pay the additional taxes, and 9 percent don't know. CONTINUED FAITH IN EMPLOYMENT-BASED BENEFITS, BUT DOUBTS ON AFFORDABILITY: Individuals with employment

  5. The Public Mind: Views of Pennsylvania Citizens. Smoking, Education, Tax Reform, Crime Control, Welfare Reform, Health Care Reform. Report No. 6.

    ERIC Educational Resources Information Center

    Mansfield Univ., PA. Rural Services Inst.

    The sixth annual survey conducted by the Rural Services Institute examined the opinions of Pennsylvania residents on crime control, welfare reform, smoking, and education reform proposals. Sixty percent of respondents believed that the most urgent issue facing Pennsylvania was violent crime and strongly supported measures to reduce the…

  6. Tax reform and energy in the Philippines economy: A general equilibrium computation

    SciTech Connect

    Boyd, R.G.; Doroodian, K.; Udomvaech, P.

    1994-12-31

    This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution in energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.

  7. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee...

  8. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee...

  9. The politics of paying for health reform: zombies, payroll taxes, and the holy grail.

    PubMed

    Oberlander, Jonathan

    2008-01-01

    This paper analyzes the politics of paying for health care reform. It surveys the political strengths and weaknesses of major options to fund universal coverage and explores obstacles to changing how the United States finances health care. Finding a politically viable means to finance universal coverage remains a central barrier to enacting health reform. PMID:18940835

  10. Modern money theory and ecological tax reform: A functional finance approach to energy conservation

    NASA Astrophysics Data System (ADS)

    McConnell, Scott L. B.

    This dissertation contributes to heterodox economics by developing a theoretical and policy-relevant link that will promote the conservation of energy while driving the value of the domestic currency. The analysis relies upon the theoretical foundation of modern money theory and functional finance, which states that "taxes-drive-money" where the value of a sovereign nation's currency is imputed through the acceptance by the sovereign nation of the currency in payment of taxation. This theoretical perspective lends itself to various public policy prescriptions, such as government employment policies or the employer of last resort (ELR), which has been discussed at length elsewhere (Wray 1998; Tcherneva 2007, Forstater 2003). This research contributes to this overall program by arguing that the basis for taxation under modern money theory allows public policy makers various alternatives regarding the make-up of the tax system in place. In particular, following functional finance, taxes do not have the sole purpose of paying for government spending, but rather drive the value of the currency and may be designed to perform other functions as well, such as penalizing socially undesirable behavior. The focus in this dissertation is on the amelioration of pollution and increasing energy conservation. The research question for this dissertation is this: what federally implemented tax would best serve the multiple criteria of 1) driving the value of the currency, 2) promoting energy conservation and 3) ameliorating income and wealth disparities inherent in a monetary production economy? This dissertation provides a suggestion for such a tax that would be part of a much larger overall policy program based upon the tenets of modern money theory and functional finance. Additionally, this research seeks to provide an important theoretical contribution to the emerging Post Keynesian and ecological economics dialog.

  11. Impact of tobacco tax reforms on tobacco prices and tobacco use in Australia

    PubMed Central

    Scollo, M; Younie, S; Wakefield, M; Freeman, J; Icasiano, F

    2003-01-01

    Objective: To document the impact of changes to tobacco taxes on the range and price of tobacco sold during the period when the National Tobacco Campaign (NTC) was run. Data sources: Information about brand availability, pack size, and price was extracted from Australian Retail Tobacconist. A retail observational survey was undertaken to monitor actual retail prices. Data on cigarette prices, brands, packet configurations, and outlets from which they were purchased were obtained from the benchmark and three follow up population telephone surveys conducted to evaluate the NTC. Method: Data from the three sources were compared to see the extent to which the impact of tax changes had been offset by greater retail discounting and a more concerted effort by consumers to purchase cheaper products. Results: Smokers were unable to cushion themselves from the sharp price increases that occurred during the third phase of the NTC. Both average recommended retail prices of manufactured cigarettes and average actual cigarette prices paid by smokers increased by 25% in real prices. Conclusion: The fall in smoking prevalence over the first two phases of the NTC was substantially greater than would be expected due to tax changes alone. The fall in smoking consumption over the first two phases was slightly less than would be expected and in the third considerably higher than would be expected. PMID:12878775

  12. A Distributional Difference-in-Difference Evaluation of the Response of School Expenditures to Reforms and Tax Limits

    ERIC Educational Resources Information Center

    McMillen, Daniel P.; Singell, Larry D., Jr.

    2010-01-01

    Prior work uses a parametric approach to study the distributional effects of school finance reform and finds evidence that reform yields greater equality of school expenditures by lowering spending in high-spending districts (leveling down) or increasing spending in low-spending districts (leveling up). We develop a kernel density…

  13. The Chinese Grain for Green Programme: assessing the carbon sequestered via land reform.

    PubMed

    Persson, Martin; Moberg, Jesper; Ostwald, Madelene; Xu, Jintao

    2013-09-15

    The Grain for Green Programme (GGP) was launched in China in 1999 to control erosion and increase vegetation cover. Budgeted at USD 40 billion, GGP has converted over 20 million hectares of cropland and barren land into primarily tree-based plantations. Although GGP includes energy forests, only a negligible part (0.6%) is planted as such, most of the land (78%) being converted for protection. Future use of these plantations is unclear and an energy substitution hypothesis is valid. We estimate the overall carbon sequestration via GGP using official statistics and three approaches, based on i) net primary production, ii) IPCC's greenhouse gas inventory guidelines, and iii) mean annual increment. We highlight uncertainties associated with GGP and the estimates. Results indicate that crop- and barren-land conversion sequestered 222-468 Mt of carbon over GGP's first ten years, the IPCC approach yielding the highest estimate and the other two approaches yielding similar but lower estimates (approximately 250 Mt of carbon). The carbon stock in these plantation systems yields a mean of 12.3 t of carbon per hectare. Assessment uncertainties concern the use of growth curves not designed for particular species and locations, actual plantation survival rates, and discrepancies in GGP figures (e.g., area, type, and survival rate) at different authority levels (from national to local). The carbon sequestered in above- and below-ground biomass from GGP represents 14% (based on the median of the three approaches) of China's yearly (2009) carbon dioxide emissions from fossil fuel use and cement production. PMID:23712009

  14. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... any portion of a trust under section 673, even though he has a reversionary interest which will take... the following example: Example. G transfers property in trust with the ordinary income payable to...). However, he is taxed on income for the next 5 years because he has a reversionary interest which will...

  15. Educational Reform in Oklahoma.

    ERIC Educational Resources Information Center

    Butorac, Marylin M.; First, Patricia F.

    1994-01-01

    Oklahoma's answer to the cry for reform and involvement in education emerged as House Bill 1017, a comprehensive $223 million school reform and tax act. This article reviews the HR 1017 story, focusing on its legislative enactment history and offering a content analysis of mandated changes in finance, personnel, governance, student assessment,…

  16. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  17. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  18. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  19. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  20. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  1. Reforming Student Aid: How to Simplify Tax Aid and Use Performance Metrics to Improve College Choices and Completion

    ERIC Educational Resources Information Center

    Reimherr, Patrick; Harmon, Tim; Strawn, Julie; Choitz, Vickie

    2013-01-01

    Any reform of federal student aid must address the twin challenges of college affordability and completion, which are inextricably linked. Here, CLASP has proposed ways to redirect existing federal student aid spending toward the low- and modest income families who need it most. These are the students for whom federal aid makes a difference in…

  2. Tracking the implementation of green credit policy in China: top-down perspective and bottom-up reform.

    PubMed

    Zhang, Bing; Yang, Yan; Bi, Jun

    2011-04-01

    The Chinese government has introduced the green credit policy to mitigate the environmental impact of industrialization by reining in credit loans to companies and projects with poor environmental performance. This research investigated the implementation of the green credit policy both at the national and provincial levels. Our results show that the green credit policy is not fully implemented. The wide-ranging impact on high-polluting and high energy-consuming industries, vague policy details unclear implementing standards, and lack of environmental information are the main problems in the implementation of the green credit policy in China. On the other hand, the practice at local level (Jiangsu Province) is more practical by integrating green credit policy with the environmental performance rating system. Finally, suggestions are outlined to improve China's green credit policy. PMID:21220183

  3. Expanding insurance coverage through tax credits, consumer choice, and market enhancements: the American Medical Association proposal for health insurance reform.

    PubMed

    Palmisano, Donald J; Emmons, David W; Wozniak, Gregory D

    2004-05-12

    Recent reports showing an increase in the number of uninsured individuals in the United States have given heightened attention to increasing health insurance coverage. The American Medical Association (AMA) has proposed a system of tax credits for the purchase of individually owned health insurance and enhancements to individual and group health insurance markets as a means of expanding coverage. Individually owned insurance would enable people to maintain coverage without disruption to existing patient-physician relationships, regardless of changes in employers or in work status. The AMA's plan would empower individuals to choose their health plan and give patients and their physicians more control over health care choices. Employers could continue to offer employment-based coverage, but employees would not be limited to the health plans offered by their employer. With a tax credit large enough to make coverage affordable and the ability to choose their own coverage, consumers would dramatically transform the individual and group health insurance markets. Health insurers would respond to the demands of individual consumers and be more cautious about increasing premiums. Insurers would also tailor benefit packages and develop new forms of coverage to better match the preferences of individuals and families. The AMA supports the development of new health insurance markets through legislative and regulatory changes to foster a wider array of high-quality, affordable plans. PMID:15138246

  4. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  5. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  6. Second-Guessing Scientists and Engineers: Post Hoc Criticism and the Reform of Practice in Green Chemistry and Engineering.

    PubMed

    Lynch, William T

    2015-10-01

    The article examines and extends work bringing together engineering ethics and Science and Technology Studies, which had built upon Diane Vaughan's analysis of the Challenger shuttle accident as a test case. Reconsidering the use of her term "normalization of deviance," the article argues for a middle path between moralizing against and excusing away engineering practices contributing to engineering disaster. To explore an illustrative pedagogical case and to suggest avenues for constructive research developing this middle path, it examines the emergence of green chemistry and green engineering. Green chemistry began when Paul Anastas and John Warner developed a set of new rules for chemical synthesis that sought to learn from missed opportunities to avoid environmental damage in the twentieth century, an approach that was soon extended to engineering as well. Examination of tacit assumptions about historical counterfactuals in recent, interdisciplinary discussions of green chemistry illuminate competing views about the field's prospects. An integrated perspective is sought, addressing how both technical practice within chemistry and engineering and the influence of a wider "social movement" can play a role in remedying environmental problems. PMID:25218835

  7. Consumption Taxes and Economic Efficiency with Idiosyncratic Wage Shocks

    ERIC Educational Resources Information Center

    Nishiyama, Shinichi; Smetters, Kent

    2005-01-01

    Fundamental tax reform is examined in an overlapping-generations model in which heterogeneous agents face idiosyncratic wage shocks and longevity uncertainty. A progressive income tax is replaced with a flat consumption tax. If idiosyncratic wage shocks are insurable (i.e., no risk), this reform improves (interim) efficiency, a result consistent…

  8. The School Property Tax Reconsidered.

    ERIC Educational Resources Information Center

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  9. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer...

  10. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer...

  11. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer...

  12. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer...

  13. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... definitions regarding section 6694 penalties applicable to preparers of generation-skipping transfer...

  14. 26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes...

  15. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Applicable rate of tax. 26.2641-1 Section 26.2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The rate of tax...

  16. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1...

  17. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1...

  18. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Applicable rate of tax. 26.2641-1 Section 26.2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  19. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Applicable rate of tax. 26.2641-1 Section 26.2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  20. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Applicable rate of tax. 26.2641-1 Section 26.2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  1. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1...

  2. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  3. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  4. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  5. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  6. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  7. School Finance Reform in a Growing Economy: Using the Growth Dividend.

    ERIC Educational Resources Information Center

    Goldberg, Kalman; Scott, Robert C.

    2000-01-01

    Presents a proposal to achieve major finance reform goals by providing property tax relief and increasing state funding out of income-tax receipts, relying on Illinois' growth dividend. The plan is funded by proportional taxes and would make school reform more politically palatable to affluent taxpayers. (28 footnotes) (MLH)

  8. A fresh start for health reform?

    PubMed

    Kendall, D B

    1996-01-01

    Health reform isn't a popular subject in Washington these days, but problems of cost and access persist. The author, a senior health policy analyst for the Progressive Policy Institute, argues that in next year's debate of tax reform, a few modest changes could lead to a more effective and universal market for health care. PMID:10158552

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

    PubMed

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

    2011-06-01

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

  10. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Generation-skipping transfer tax return requirements. 26.2662-1 Section 26.2662-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1...

  11. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  12. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  13. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  14. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  15. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  16. More than Being Green: A Response to Mike Mueller's Review of "Transforming Environmental Education: Making the Cultural and Environmental Commons the Focus of Educational Reform"

    ERIC Educational Resources Information Center

    Bowers, C. A.

    2008-01-01

    In this article, the author offers a response to Mike Mueller's review of "Transforming Environmental Education: Making the Cultural and Environmental Commons the Focus of Educational Reform." Mueller's review, although limited in the way all reviews are limited, makes a genuine contribution by not imposing interpretations that reflect the…

  17. Health Reform Redux: Learning From Experience and Politics

    PubMed Central

    2009-01-01

    The 2008 presidential campaign season featured health care reform proposals. I discuss 3 approaches to health care reform and the tools for bringing about reform, such as insurance market reforms, tax credits, subsidies, individual and employer mandates, and public program expansions. I also discuss the politics of past and current health care reform efforts. Market-based reforms and mandates have been less successful than public program expansions at expanding coverage and controlling costs. New divisions among special interest groups increase the likelihood that reform efforts will succeed. Federal support for state efforts may be necessary to achieve national health care reform. History suggests that state-level success precedes national reform. History also suggests that an organized social movement for reform is necessary to overcome opposition from special interest groups. PMID:19299668

  18. School Finance Reform in a Growing Economy: Using the Growth Dividend.

    ERIC Educational Resources Information Center

    Goldberg, Kalman

    2000-01-01

    lllinois's school finance reform goals may be achieved by providing property tax relief and increasing state funding out of income tax receipts, relying primarily on the state's growth dividend. Distributing the largesse of growth to poor districts over time minimizes richer citizens' sense of fiscal loss, making reform more politically palatable.…

  19. Reformer Fuel Injector

    NASA Technical Reports Server (NTRS)

    Suder, Jennifer L.

    2004-01-01

    Today's form of jet engine power comes from what is called a gas turbine engine. This engine is on average 14% efficient and emits great quantities of green house gas carbon dioxide and air pollutants, Le. nitrogen oxides and sulfur oxides. The alternate method being researched involves a reformer and a solid oxide fuel cell (SOFC). Reformers are becoming a popular area of research within the industry scale. NASA Glenn Research Center's approach is based on modifying the large aspects of industry reforming processes into a smaller jet fuel reformer. This process must not only be scaled down in size, but also decrease in weight and increase in efficiency. In comparison to today's method, the Jet A fuel reformer will be more efficient as well as reduce the amount of air pollutants discharged. The intent is to develop a 10kW process that can be used to satisfy the needs of commercial jet engines. Presently, commercial jets use Jet-A fuel, which is a kerosene based hydrocarbon fuel. Hydrocarbon fuels cannot be directly fed into a SOFC for the reason that the high temperature causes it to decompose into solid carbon and Hz. A reforming process converts fuel into hydrogen and supplies it to a fuel cell for power, as well as eliminating sulfur compounds. The SOFC produces electricity by converting H2 and CO2. The reformer contains a catalyst which is used to speed up the reaction rate and overall conversion. An outside company will perform a catalyst screening with our baseline Jet-A fuel to determine the most durable catalyst for this application. Our project team is focusing on the overall research of the reforming process. Eventually we will do a component evaluation on the different reformer designs and catalysts. The current status of the project is the completion of buildup in the test rig and check outs on all equipment and electronic signals to our data system. The objective is to test various reformer designs and catalysts in our test rig to determine the most

  20. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6081-1 Automatic extension of time for filing...

  1. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6081-1 Automatic extension of time for filing...

  2. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6081-1 Automatic extension of time for filing...

  3. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6081-1 Automatic extension of time for filing...

  4. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6081-1 Automatic extension of time for filing...

  5. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning... other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written... Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984....

  6. Do Property-Tax Caps Work? Lessons for New Jersey from Massachusetts. Civic Report No. 62

    ERIC Educational Resources Information Center

    Barro, Josh

    2010-01-01

    New Jersey is considering a tax reform called "Cap 2.5," under which a municipality's tax levy on existing property could not grow more than 2.5 percent in any year, unless its voters pass a referendum allowing a greater increase. This reform is similar to Massachusetts's Proposition 2.5, which that state adopted in 1980. New Jersey lawmakers may…

  7. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  8. Reforms to Funding Education in Four Canadian Provinces

    ERIC Educational Resources Information Center

    Garcea, Joseph

    2014-01-01

    This article provides an analysis of the features, determinants, and effects of a series of reforms to funding the primary and secondary education systems in Alberta, Ontario, Saskatchewan, and Manitoba during the past two decades. The principal focus is on the reforms that have shifted the authority for setting property tax mill rates for…

  9. Educational Reform in Florida: Context, Substance and Politics.

    ERIC Educational Resources Information Center

    Herrington, Carolyn D.; Cistone, Peter J.

    1994-01-01

    The last decade in Florida has seen an increase in reform efforts and public scrutiny, but no evidence of across-the-board achievement gains. The state's capacity for forging coalitions and funding reforms is threatened by continuing political volatility, ideological and partisan cleavages, and increasing competition for tax dollars. (38…

  10. Healthcare reform version 1.0.

    PubMed

    Wilensky, Gail R

    2010-05-01

    The primary focus of the March 23 healthcare reform legislation is on reforming insurance and expanding coverage; less direct attention is given to slowing spending while improving outcomes and patient safety. Many of the key provisions regarding coverage and financing will unfold during the period of now through 2014. The primary strategies proposed for "bending the cost curve" in the House and Senate versions of reform-the tax on high-cost plans and the new advisory board that could fast-track payment changes in Medicare that would reduce spending-are also included in the final legislation, but in muted form. PMID:20446424

  11. Taxes: Who Should Pay and Why? 1985 National Issues Forum.

    ERIC Educational Resources Information Center

    Drumtra, Jeff; Melville, Keith

    Appropriate for secondary school social studies or community programs, this publication considers the issue of taxation in America. The first of five sections, "Taxing Matters," considers the growing perception that the present tax code is unfair and in need of drastic reform. Alternative solutions to the problem are considered. "The Loophole…

  12. Achieving Educational Adequacy through School Finance Reform.

    ERIC Educational Resources Information Center

    Reschovsky, Andrew; Imazeki, Jennifer

    2001-01-01

    Argues that state school-finance reform efforts are focused on equalizing property-tax bases and per-pupil expenditures rather than on improving student performance to meet educational adequacy standards. Uses data from Wisconsin and Texas to measure cost differences, frequently substantial, among school districts. Demonstrates use of…

  13. Conversion of mill-scale waste to nanoscale zero valent iron (nZVI) for 'green' hydrogen generation via metal-steam reforming

    NASA Astrophysics Data System (ADS)

    Kesavan, Sathees Kumar

    The Proton Exchange Membrane Fuel Cells (PEMFCs) are the most preferred and efficient energy conversion devices for automotive applications but demand high purity hydrogen which comes at a premium price. The currently pursued hydrogen generation methods suffer from issues such as, low efficiency, high cost, environmental non-benignity, and, in some cases, commercial non-viability. Many of these drawbacks including the CO contamination and, storage and delivery can be overcome by resorting to metal-steam reforming (MSR) using iron from steel industry's mill-scale waste. A novel solution-based room temperature technique using sodium borohydride (NaBH4) as the reducing agent has been developed that produces highly active nanoscale (30-40 nm) iron particles. A slightly modified version of this technique using a surfactant and water oil microemulsion resulted in the formation of 5 nm Fe particles. By using hydrazine (N2H4) as an inexpensive and more stable (compared to NaBH4) reductant, body centered cubic iron particles with edge dimensions ˜5 nm were obtained under mild solvothermal conditions in ethanol. The nanoscale zero valent iron (nZVI) powder showed improved kinetics and greater propensity for hydrogen generation than the coarser microscale iron obtained through traditional reduction techniques. To initiate and sustain the somewhat endothermic MSR process, a solar concentrator consisting of a convex polyacrylic sheet with aluminum reflective coating was fabricated. This unique combination of mill-scale waste as iron source, hydrazine as the reductant, mild process conditions for nZVI generation and solar energy as the impetus for actuating MSR, obviates several drawbacks plaguing the grand scheme of producing, storing and delivering pure and humidified H2 to a PEMFC stack.

  14. Financing Higher Education after Tax Reform.

    ERIC Educational Resources Information Center

    Anderson, Richard E.; Meyerson, Joel W.

    1987-01-01

    Capital finance, once limited to financing physical plant, today includes all assets and aspects of institutional life. It now encompasses a wide range of approaches and techniques including pooled debt, capital leases, futures contracts, equity investments, and research partnerships. (MLW)

  15. Ditch and Irrigation Company Tax Reform Act

    THOMAS, 112th Congress

    Sen. Udall, Mark [D-CO

    2012-11-29

    11/29/2012 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7219-7220) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  16. In Search of a Coherent Policy of Reform: A Longitudinal Examination of Educational Reform in Utah.

    ERIC Educational Resources Information Center

    Johnson, Bob L., Jr.

    1994-01-01

    Describes the social, cultural, and political context for educational reform in Utah, highlighting Mormon influences, high educational valuation and aspiration, booming public school enrollments, moderate revenue growth, and the state's "minimalist" tax mood. Discusses the character and impact of efficiency, effectiveness, strategic planning, and…

  17. Michigan School District Response to a Guaranteed Tax Base: A Time-Series Cross-Sectional Analysis. A Rand Note.

    ERIC Educational Resources Information Center

    Park, Rolla Edward; Carroll, Stephen J.

    This study analyzes the effectiveness of a "guaranteed tax base" (GTB) as a reform measure designed to reduce the traditional heavy reliance of school financing on local property tax revenues and to help equalize per pupil expenditures across districts. Such measures call for matching locally raised tax dollars with state aid and consequently…

  18. Slab reformer

    NASA Technical Reports Server (NTRS)

    Spurrier, Francis R. (Inventor); DeZubay, Egon A. (Inventor); Murray, Alexander P. (Inventor); Vidt, Edward J. (Inventor)

    1984-01-01

    Slab-shaped high efficiency catalytic reformer configurations particularly useful for generation of fuels to be used in fuel cell based generation systems. A plurality of structures forming a generally rectangular peripheral envelope are spaced about one another to form annular regions, an interior annular region containing a catalytic bed and being regeneratively heated on one side by a hot comubstion gas and on the other side by the gaseous products of the reformation. An integrally mounted combustor is cooled by impingement of incoming oxidant.

  19. Slab reformer

    DOEpatents

    Spurrier, Francis R.; DeZubay, Egon A.; Murray, Alexander P.; Vidt, Edward J.

    1984-02-07

    Slab-shaped high efficiency catalytic reformer configurations particularly useful for generation of fuels to be used in fuel cell based generation systems. A plurality of structures forming a generally rectangular peripheral envelope are spaced about one another to form annular regions, an interior annular region containing a catalytic bed and being regeneratively heated on one side by a hot comubstion gas and on the other side by the gaseous products of the reformation. An integrally mounted combustor is cooled by impingement of incoming oxidant.

  20. Slab reformer

    DOEpatents

    Spurrier, Francis R.; DeZubay, Egon A.; Murray, Alexander P.; Vidt, Edward J.

    1985-03-12

    Slab-shaped high efficiency catalytic reformer configurations particularly useful for generation of fuels to be used in fuel cell based generation systems. A plurality of structures forming a generally rectangular peripheral envelope are spaced about one another to form annular regions, an interior annular region containing a catalytic bed and being regeneratively heated on one side by a hot combustion gas and on the other side by the gaseous products of the reformation. An integrally mounted combustor is cooled by impingement of incoming oxidant.

  1. Milliken V. Green: Breaking the Legislative Deadlock

    ERIC Educational Resources Information Center

    Hain, Elwood

    1974-01-01

    A chronicle of efforts at educational finance reform in Michigan in which the state judiciary initially ruled that the deductible-millage system was unconstitutional in Milliken V Green later dismissed the case, but in the process stimulated the legislature to move toward reform. (EH)

  2. What Reform?

    ERIC Educational Resources Information Center

    Welsh, Patrick

    1986-01-01

    A teacher explores the recent educational reform movement and discusses the studies of schools done by Sociologist Christopher Jencks in the 1970s. An important idea that can be extrapolated from Jencks' studies is that schools should function more like families than factories. This would empower teachers and make schooling more equitable,…

  3. Rethinking Reform

    ERIC Educational Resources Information Center

    Garland, James C.

    2010-01-01

    As president of Miami University of Ohio from 1996 until 2006, James C. Garland redefined the public institution as a "semi-private" university by implementing the same tuition for both in-state and out-of-state students. Students from Ohio with need received large scholarships--but those who could afford to pay more did so. The reform, which…

  4. Toothless Reform?

    ERIC Educational Resources Information Center

    Smarick, Andy

    2010-01-01

    To many education reformers, the passage of the federal government's massive stimulus plan, the American Recovery and Reinvestment Act (ARRA), appeared to be a final bright star falling into alignment. The ARRA seemed to complete the constellation: an astounding $100 billion of new federal funds--nearly twice the annual budget of the U.S.…

  5. Health care reform: a short summary.

    PubMed

    Harolds, Jay

    2010-09-01

    The Health Care Reform legislation has many provisions of importance to the nuclear medicine community. This article is not a complete summary of the thousands of pages in the legislation, but emphasizes some relevant aspects of the bills. When the plan is fully implemented, about 32 million more Americans will have health insurance. Pre-existing medical conditions will no longer result in insurance denials. There are many initiatives to slow the growth of spending on health care in various ways, such as by setting up the new Medicare Advisory Board. There are also new fees, taxes, penalties, subsidies, and tax deduction changes. PMID:20706044

  6. Teaching Reform and Union Reform.

    ERIC Educational Resources Information Center

    Kerchner, Charles T.; Mitchell, Douglas E.

    1986-01-01

    Reviews present labor statutes and examines three alternatives to current practices; proposes that teaching, by its nature, is not well administered by industrial standards or well adjudicated through industrial unionism. Suggests "professional unionism" as a means of effecting educational reform. (DR)

  7. Department of Education's Student Loan Programs: Are Tax Dollars at Risk? Hearing before the Subcommittee on Criminal Justice, Drug Policy, and Human Resources of the Committee on Government Reform. House of Representatives, One Hundred Sixth Congress, First Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Committee on Government Reform.

    This hearing was held to consider whether the student loan programs of the Department of Education place tax dollars at risk. In his opening remarks, Representative John L. Mica (Florida) pointed out that for nearly 10 years, the U.S. General Accounting Office has labeled these programs as a high risk for fraud, waste, abuse, and mismanagement. In…

  8. Healthcare reform: the good, the bad, and the transformational.

    PubMed

    Mulvany, Chad

    2010-06-01

    Aspects of the recent landmark healthcare reform legislation likely to prove beneficial to hospitals include changes to insurance markets, malpractice reform demonstrations, and funding to help hospitals with high volumes of preventable readmissions. Hospitals are likely to be adversely affected by scheduled payment cuts and the employer "free rider" penalty. The legislation also poses transformational opportunities and challenges for hospitals, stemming from measures designed to change the care delivery system and provisions regarding hospitals' tax-exempt status and pricing transparency. PMID:20533678

  9. Vermont Finance Reform: The Implementation of a Block Grant and Guaranteed Yield System.

    ERIC Educational Resources Information Center

    Mathis, William J.

    This report examines tax reform in Vermont. A unanimous state supreme court decision in 1997 ruled that the state's educational finance system was unconstitutional. In response to this ruling, the legislature passed a new statewide property-tax system with two tiers: a block grant of $5,010 per pupil and a guaranteed yield for spending above the…

  10. Reforming Science Education.

    ERIC Educational Resources Information Center

    Donmoyer, Robert, Ed.; Merryfield, Merry M., Ed.

    1995-01-01

    This theme issue highlights the diversity of reform initiatives in order to provide a deep understanding of the complexities associated with educational reform in general and the reform of science education in particular. Systemic reform initiatives at the national and state levels along with locally-inspired efforts at reform are outlined.…

  11. The Socioeconomic Consequences of "In-Work" Benefit Reform for British Lone Mothers

    ERIC Educational Resources Information Center

    Francesconi, Marco; van der Klaauw, Wilbert

    2007-01-01

    In October 1999, the British government enacted the Working Families' Tax Credit, which aimed at encouraging work among low-income families with children. This paper uses panel data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We find that the reform led to a substantial increase in their employment rate…

  12. Contemporary Educational Finance Reform in Florida: The State of the State.

    ERIC Educational Resources Information Center

    Herrington, Carolyn D.; Nakib, Yasser A.

    This paper presents an overview of Florida's fiscal status and the state of its educational fiscal reform. Five areas of concern are identified regarding educational finance--adequacy of funding, educational reform initiatives including accountability, equity, alternative tax sources, and communication. These issues indicate a highly unstable…

  13. Re: School Finance Reform: Emerging Issues and Needed Research. Occasional Paper #7.

    ERIC Educational Resources Information Center

    Odden, Allan

    Several new school finance reform issues are emerging that require further analysis. The first issue is the impact of previous school finance reforms especially regarding their fiscal, programmatic, and governance effects. More analysis is also needed of the effects of the composition of the property tax base and the structure of state…

  14. The Real Implications of "Benevolent" SEN Reform

    ERIC Educational Resources Information Center

    Attwood, Lynn

    2013-01-01

    Consultation of the DfE's Green Paper, "Support and Aspiration: A New Approach to Special Educational Needs," provoked considerable debate among public and private sector professionals, parents and young people over the planned special educational needs reform. Since then, publication of the Children and Families Bill in 2013…

  15. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  16. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  17. [Curricular reform].

    PubMed

    Fraga Filho, C; Rosa, A R

    1980-01-01

    Advocating the thesis that the planning of medical education must be oriented toward the articulastion of instruction with care, the authors note that the curricular reforms of the last 25 years, though reflected in the teaching-learning process, have led to no improvement in medical practice or in the health of the population. This failing, they assert, stems from the fact that these reforms begin and end within the educational institution itself, and ignore the interrelations between the education system and the user of the professional, and results in the production of physicians who are individualistic and of narrow vision. The article refers to the slight importance attached to the complementarity and interdependence of teaching and care work, and to the restriction of teaching to episodic contacts between specialized professors and groups of anonymous students, each in the limited confines of his own discipline, and the relegation of the student to the status of spectator and possible assistant in care work entrusted to him without any responsibility. PMID:7398573

  18. Existing Disparities in Public School Finance and Proposals for Reform.

    ERIC Educational Resources Information Center

    Weiss, Steven J.

    The purposes of this report are (1) to document the present inequalities in public school spending and local tax burdens and to identify the principal reasons for existing disparities; and (2) to review and evaluate proposals for reform of the currently inadequate public school finance systems. Previous studies, current State and Federal aid…

  19. Michigan's School Finance Reform: Initial Pupil-Equity Results.

    ERIC Educational Resources Information Center

    Prince, Henry

    1997-01-01

    Through finance reform, Michigan cut property taxes for school operations nearly 50% and exchanged a district power-equalizing approach to a foundation-allowance program. After three years, there are still strong connections between property wealth and district revenue. However, Michigan has made progress toward equal financial resources for the…

  20. Public Opinion and Health Care Reform for Children.

    ERIC Educational Resources Information Center

    Bales, Susan Nall

    1993-01-01

    Recent polling data suggest that there is a growing consensus to pay special attention to children's needs in the health care reform debate. The public generally desires children to have greater access to health care services, even if this would mean higher taxes, but is unsure that government is the best vehicle to provide such services. (MDM)

  1. Tax subsidies for private health insurance.

    PubMed

    Williams, Claudia; Burman, Len; Uccello, Cori; Wheaton, Laura; Kobes, Deborah; Khitatrakun, Surachai; Goodell, Sarah

    2003-05-01

    The exclusion from income and payroll taxes for employer-paid health insurance premiums amounted to more than $240 billion in 2010. As policy-makers search for ways to pay for health care reform and contain health care costs, this exclusion is coming under scrutiny, despite the fact that employee-sponsored insurance (ESI) is an integral part of the health insurance system. This update of a 2003 synthesis looks at the tax subsidy for private health insurance. Key findings include: The current tax subsidy benefits higher-income workers the most. The tax exclusion is worth more to those in higher tax brackets, higher-income workers are three times more likely to work for firms who offer ESI than lower-income workers, and they are more likely to purchase ESI when offered because they can afford it. Families earning $10,000 to $20,000 annually spend more than 25 percent of their income on health insurance but the value of their tax subsidy is only $1,500. By contrast, earners over $200,000 spend less than 5 percent on health insurance but their benefit is worth $4,500. Workers who cannot afford ESI or are ineligible, including the self-employed and many part-time workers, do not receive this subsidy when they purchase private, non-group coverage. PMID:22052181

  2. Reforming Again: Now Teachers

    ERIC Educational Resources Information Center

    Marx, Ronald W.

    2014-01-01

    Background: Educational reform responds to local and national pressures to improve educational outcomes, and reform efforts cycle as similar pressures recur. Currently, reform efforts focus on teachers, even though confidence in a host of American social institutions is dropping. One of the most widespread reforms regarding teachers is the…

  3. Brooklyn Green, North Green, South Green, & West Green, parts ...

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

    Brooklyn Green, North Green, South Green, & West Green, parts of Brown Road, Canterbury Road (Route 169), Hartford Road (Route 6), Hyde Road, Pomfret Road (Route 169), Prince Hill Road, Providence Road (Route 6), Wauregan Road (Routes 169 & 205), & Wolf Den Road, Brooklyn, Windham County, CT

  4. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian...

  5. 18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... after January 1, 1970. Pursuant to the provisions of section 441(a)(4)(A) of the Tax Reform Act of 1969... taxes—Other property,” it will remain the Commission's policy to deduct such balances from the rate...

  6. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

  8. Launching Curricular Reform in First-Year Composition: Navigating the Terrain between Buy-in and Burnout

    ERIC Educational Resources Information Center

    Deacon, Andrea

    2013-01-01

    One of the most taxing duties of a writing program administrator (WPA), and one that is likely to cause the most burnout, is initiating curricular reform, an initiative often met with pushback and resistance. Within the literature on curriculum reform in first-year composition, this resistance seems to arise from a complex web of issues related to…

  9. Green Coffee

    MedlinePlus

    ... Talk with your health provider.Medications that slow blood clotting (Anticoagulant / Antiplatelet drugs)Caffeine in green coffee might slow blood clotting. Taking green coffee along with medications that also ...

  10. Green Tea

    MedlinePlus

    ... gov Key References Green tea. Natural Medicines Comprehensive Database Web site. Accessed at www.naturaldatabase.com on July 8, 2009. Green tea ( Camellia sinensis ). Natural Standard Database Web site. Accessed at www.naturalstandard.com on July ...

  11. Broken promise? Taxes and tariffs on insecticide treated mosquito nets.

    PubMed

    Alilio, Martin; Mwenesi, Halima; Barat, Lawrence M; Payes, Roshelle M; Prysor-Jones, Suzanne; Diara, Malick; McGuire, David; Shaw, Willard

    2007-12-01

    Seven years ago, the removal of taxes and tariffs on insecticide treated nets (ITNs) was considered one of the easiest resolutions for most countries to implement among the targets agreed upon at the African Summit on Roll Back Malaria in Abuja, Nigeria, on April 25, 2000. However, seven years later, 24 of the 39 Abuja signatories continue to impose taxes and tariffs on this life-saving tool. Taxes and tariffs significantly increase the price of an insecticide treated net, reduce affordability, and discourage the commercial sector from importing insecticide treated net products. Consequently, Roll Back Malaria partners are engaged in advocacy efforts to remove taxes and tariffs on insecticide treated nets in malaria-endemic countries of Africa. This viewpoint summarizes key obstacles to the removal of taxes and tariffs that have been identified through a review of country situations. To achieve the goal of producing and supplying more than 160 million insecticide treated nets needed to reach the revised Roll Back Malaria Partnership targets by 2010, tax and tariff reforms are urgently needed. Such reforms must be accompanied by country-specific systems to protect the poor (e.g., through voucher systems for vulnerable groups and other forms of targeted subsidies). PMID:18165497

  12. Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002

    ERIC Educational Resources Information Center

    Ziliak, James P.

    2007-01-01

    In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find…

  13. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... fellowship grants by private foundations. 143.2 Section 143.2 Internal Revenue INTERNAL REVENUE SERVICE... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants....

  14. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... fellowship grants by private foundations. 143.2 Section 143.2 Internal Revenue INTERNAL REVENUE SERVICE... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants....

  15. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... fellowship grants by private foundations. 143.2 Section 143.2 Internal Revenue INTERNAL REVENUE SERVICE... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants....

  16. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... fellowship grants by private foundations. 143.2 Section 143.2 Internal Revenue INTERNAL REVENUE SERVICE... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants....

  17. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... fellowship grants by private foundations. 143.2 Section 143.2 Internal Revenue INTERNAL REVENUE SERVICE... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants....

  18. Conceptualizing Federal Tax Policies toward Higher Education in the 1980s: Balancing Social Equity and Political Realities.

    ERIC Educational Resources Information Center

    Beckham, Joseph C.; Godbey, Galen C.

    1980-01-01

    Reviews existing federal tax policy affecting higher education, suggests guidelines and alternative policies that may be addressed in future debates on tax law reform, and describes the economic and political incentives and disincentives for federal policy-makers in modifying the existing laws. (Author/IRT)

  19. Reform before NCLB

    ERIC Educational Resources Information Center

    Desimone, Laura M.

    2013-01-01

    The author compared NCLB-prompted standards-based reforms with earlier reforms and found that earlier manifestations of standards-based reforms may have been more productive and constructive. NCLB, with its emphasis on accountability through high-stakes testing, has produced many perverse results alongside documented achievement gains, the author…

  20. Sputnik Reform Revisited.

    ERIC Educational Resources Information Center

    Strickland, Charles E.

    1985-01-01

    Educational reforms being called for in the 1980's are compared to reforms of the 1950's. The Sputnik-inspired quest for quality called for reform in the content and structure of basic subjects. Current reports say that what educators are doing in the basic subjects is ok, but they need to do more. (RM)

  1. Reforming Special Education.

    ERIC Educational Resources Information Center

    Fishkin, Anne S.; Sullivan, Michael

    This paper describes education reform as an integrated effort to modify not only the structure and elements of the education system but also the culture or belief structure of that system. Central to any discussion of school reform are the elements of restructuring, empowerment, and change. Current reform efforts in restructuring revolve around a…

  2. Anchors for Education Reforms

    ERIC Educational Resources Information Center

    Alok, Kumar

    2012-01-01

    Education reforms, considering their significance, deserve better methods than mere "trial and error." This article conceptualizes a network of six anchors for education reforms: education policy, education system, curriculum, pedagogy, assessment, and teacher education. It establishes the futility to reform anchors in isolation and anticipates…

  3. Beyond Reform: Transformation

    ERIC Educational Resources Information Center

    Davidson, Jill

    2007-01-01

    The Coalition of Essential Schools (CES) is not a reform movement. To reform is to make a thing again; reformation implies a stasis that doesn't deliver enough for the educational future. This issue of Horace demonstrates that Essential schools and the districts and networks that support them are at various points in the journey of transformation,…

  4. Final report of the National Health and Hospitals Reform Commission: will we get the health care governance reform we need?

    PubMed

    Stoelwinder, Johannes U

    2009-10-01

    The National Health and Hospitals Reform Commission (NHHRC) has recommended that Australia develop a "single health system", governed by the federal government. Steps to achieving this include: a "Healthy Australia Accord" to agree on the reform framework; the progressive takeover of funding of public hospitals by the federal government; and the possible implementation of a consumer-choice health funding model, called "Medicare Select". These proposals face significant implementation issues, and the final solution needs to deal with both financial and political sustainability. If the federal and state governments cannot agree on a reform plan, the Prime Minister may need to go to the electorate for a mandate, which may be shaped by other economic issues such as tax reform and intergenerational challenges. PMID:19807630

  5. The political challenges that may undermine health reform.

    PubMed

    Skocpol, Theda

    2010-07-01

    As with all major social legislation, years of decisions and disputes over implementation lie ahead for the Patient Protection and Affordable Care Act. Opponents at the state and national levels may seek the law's judicial overturn or repeal. However, a far more serious effort to undermine the law will come about through challenges to various administrative arrangements, taxes, and subsidies to fund expansions of coverage. The redistributive aspects of health reform will be especially at risk, as business interests and groups of more-privileged citizens press for lower taxes, looser regulations, and reduced subsidies for low-income people. PMID:20606175

  6. Evaluation of different dielectric barrier discharge plasma configurations as an alternative technology for green C1 chemistry in the carbon dioxide reforming of methane and the direct decomposition of methanol.

    PubMed

    Rico, Víctor J; Hueso, José L; Cotrino, José; González-Elipe, Agustín R

    2010-03-25

    Carbon dioxide reforming of methane and direct decomposition of methanol have been investigated using dielectric barrier discharges (DBD) at atmospheric pressure and reduced working temperatures. Two different plasma reactor configurations are compared and special attention is paid to the influence of the surface roughness of the electrodes on the conversion yields in the first plasma device. The influence of different filling gap dielectric materials (i.e., Al(2)O(3) or BaTiO(3)) in the second packed configuration has been also evaluated. Depending on the experimental conditions of applied voltage, residence time of reactants, feed ratios, or reactor configuration, different conversion yields are achieved ranging from 20 to 80% in the case of methane and 7-45% for the carbon dioxide. The direct decomposition of methanol reaches 60-100% under similar experimental conditions. Interestingly, the selectivity toward the production of hydrogen and carbon monoxide is kept almost constant under all the experimental conditions, and the formation of longer hydrocarbon chains or coke as a byproduct is not detected. The maximum efficiency yields are observed for the packed-bed reactor configuration containing alumina for both reaction processes (approximately 1 mol H(2) per kilowatt hour for dry reforming of methane and approximately 4.5 mol H(2) per kilowatt hour for direct decomposition of methanol). PMID:20184329

  7. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  8. Green Architecture

    NASA Astrophysics Data System (ADS)

    Lee, Seung-Ho

    Today, the environment has become a main subject in lots of science disciplines and the industrial development due to the global warming. This paper presents the analysis of the tendency of Green Architecture in France on the threes axes: Regulations and Approach for the Sustainable Architecture (Certificate and Standard), Renewable Materials (Green Materials) and Strategies (Equipments) of Sustainable Technology. The definition of 'Green Architecture' will be cited in the introduction and the question of the interdisciplinary for the technological development in 'Green Architecture' will be raised up in the conclusion.

  9. Successful Strategies for Planning a Green Building.

    ERIC Educational Resources Information Center

    Browning, William D.

    2003-01-01

    Presents several strategies for successful green building on campus: develop a set of clear environmental performance goals (buildings as pedagogical tools, climate-neutral operations, maximized human performance), use Leadership in Energy and Environmental Design (LEED) as a gauge of performance, and use the project to reform the campus building…

  10. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

  11. Greene Machine

    ERIC Educational Resources Information Center

    Cavanagh, Sean

    2004-01-01

    The author of this article profiles the 37-year-old researcher Jay P. Greene and his controversial research studies on education. Most people learn early to trust the things they see first, but Greene adheres to a different creed. People are deceived by their own eyes. He believed that visual betrayal is as evident as it is in how people think…

  12. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  13. In health care reform, who cares for the community?

    PubMed

    Sigmond, R; Seay, J D

    1994-01-01

    Health care reform has again focused the issues of ownership and mission of organizations in the health care field. Some believe that universal entitlement will eventually make both charitable patient care and the nonprofit form of organization obsolete. Others believe that special treatment of nonprofit organizations does not depend on charity at all; rather that the nonprofit form has social value in and of itself. The authors reflect a different point of view. They suggest that with reform, community benefit as the modern expression of a charitable mission will become ever more important in achieving the nation's health care goals. They believe that nonprofit organizations will continue to be entitled to special treatment only if their missions and programs extend beyond care of patients and entitled populations to focus also on care of communities. Any health organization's investment in disciplined community initiatives encompasses all the people in targeted communities, including those served by competing organizations. Without tax exemption, an organization committed to community care initiatives will be at a competitive disadvantage under the proposed community rated capitation payment system. Rather than abandoning the community benefit standard for tax exemption, health care reform calls for more systematic management of community care initiatives by nonprofit organizations and also of tax-exemption eligibility by the IRS. PMID:10135183

  14. Health reform: the good, the bad, and the bottom line.

    PubMed

    Hadley, J; Zuckerman, S

    1994-01-01

    The Health Security Act is a pragmatic plan for achieving universal health insurance coverage for a broad package of benefits at reasonable cost. It proposes necessary and reasonable changes in insurance market practices and administrative structure. It finances the reformed system with a credible combination of achievable cost savings, mandatory private-sector payments, and limited "sin" taxes. Political constraints-the inability to tax openly or redistribute tax subsidies-result in weak incentives for consumers to choose low-cost plans and an inefficient scheme for providing subsidies to the poor. The act also unnecessarily restricts and regulates fee-for-service plans and the training of health workers. We propose changes to correct the act's weaknesses without compromising its basic objectives. PMID:8188131

  15. New Public Management in Educational Reform in Norway

    ERIC Educational Resources Information Center

    Solhaug, Trond

    2011-01-01

    The article focuses on the similarities and differences in using new public management (NPM) administrative arrangements in educational policy as they have been presented in the educational reform process carried out this millennium by two governments in Norway: the Centre-Conservative government and the current Red-Green coalition government.…

  16. Education, Eco-Progressivism and the Nature of School Reform

    ERIC Educational Resources Information Center

    Roberts, Jay

    2007-01-01

    This article is an attempt to critique some of the limitations of dominant school reform discourses in education, drawing upon the work of Michel Foucault, Michael Apple, Maxine Greene, and Dennis Carlson, in addition to writers in the emerging field of what might be called "eco-progressivism." The intersections between ecology and education can…

  17. Where dentistry stands in light of health care reform.

    PubMed

    Collignon, B H

    1994-01-01

    The hot topic from Capitol Hill in Washington to Capitol Hill in Jefferson City is health care reform. President Clinton started the ball rolling during the campaign in 1992 by including health care reform in his platform. He continued the effort after his election by appointing his wife, Hillary, to chair a task force to present an outline for federal legislation. Since the package was presented to Congress, there has been much discussion, lobbying, and rumoring about the implications of health care reform and what it could mean to all of us as dentists. On the home front, Governor Carnahan has introduced legislation in Missouri to reform the health care system. This effort is known as the Missouri Health Assurance Plan (H.B. 1622). Missouri Dental Association members are vitally concerned about the impact of health care reform on their practice, their taxes, their relationship with their patients and employees, and on their ability to seek out health care services since each member is also a consumer of health care. This article represents answers to some of the questions being asked by MDA members in order that they might be more aware of the activities by the MDA, the ADA, and other levels of organized dentistry relating to health care reform. PMID:9564299

  18. Educational Reform in Mexico.

    ERIC Educational Resources Information Center

    Fuentes, Bertha Orozco; Elizando Y Carr, Sandra

    1993-01-01

    Since the 1970s, each presidential regime has presented an educational modernization reform program for Mexico. Although the various reforms have widened educational opportunities, the quality of education has continued to deteriorate because of student and teacher desertion, a low scholastic progress index, accessibility problems, lack of an…

  19. Small Schools Reform Narratives

    ERIC Educational Resources Information Center

    Lehman, Beth M.; Berghoff, Beth

    2013-01-01

    This study explored complicated personal narratives of school reform generated by participants in response to a particular small schools reform initiative. Narrative data was dialogically generated in interviews with nine past participants of an urban high school conversion project planned and implemented over a span of five years toward the goal…

  20. Orthographic Reform in Kope.

    ERIC Educational Resources Information Center

    Clifton, John M.

    The role of local attitudes in recent orthographic reform in Kope is examined. The previous Kope orthographic tradition is outlined, and two areas apparently requiring reform (nasal/fricative variation and vowel clusters versus semivowels). The concerns and the greater awareness among the locals regarding these orthographic changes are explored.…

  1. Reform: To What End?

    ERIC Educational Resources Information Center

    Rose, Mike

    2010-01-01

    The author looks at school reform in light of his experiences documenting effective public education in classrooms across the United States. Observing in an inner-city 1st grade classroom, he sees a teacher who is knowledgeable, resourceful, and particularly effective with her students. He notes that none of the current high-profile reform ideas…

  2. Green Infrastructure

    EPA Science Inventory

    Large paved surfaces keep rain from infiltrating the soil and recharging groundwater supplies. Alternatively, Green infrastructure uses natural processes to reduce and treat stormwater in place by soaking up and storing water. These systems provide many environmental, social, an...

  3. Code Green.

    ERIC Educational Resources Information Center

    McMinn, John

    2002-01-01

    Assesses the integrated approach to green design in the new Computer Science Building at Toronto's York University. The building design fulfills the university's demand to combine an energy efficient design with sustainability. Floor and site plans are included. (GR)

  4. Green Roofs

    SciTech Connect

    2004-08-01

    A New Technology Demonstration Publication Green roofs can improve the energy performance of federal buildings, help manage stormwater, reduce airborne emissions, and mitigate the effects of urban heat islands.

  5. Green Giant.

    ERIC Educational Resources Information Center

    Polo, Marco

    2003-01-01

    Details the design of the Bahen Centre for Information Technology at the University of Toronto, particularly its emphasis on "green," or sustainable, design. Includes floor plans and photographs. (EV)

  6. Tax incentives as a solution to the uninsured: evidence from the self-employed.

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. PMID:24996752

  7. A Place Called Home: Educational Reform in a Concord, Massachusetts School, 1897-1914

    ERIC Educational Resources Information Center

    Morice, Linda C.

    2012-01-01

    This paper examines the role of place in the reform efforts of two teachers who established Miss White's Home School in Concord, Massachusetts (USA). Flora and Mary White rebelled against the prevailing industrial model of instruction in tax-supported schools where they taught. As a solution, they moved to Concord--a nonconformist town with a…

  8. Analysis of a State School Finance Reform Legislative Proposal in Kansas.

    ERIC Educational Resources Information Center

    McGhehey, M. A.

    This paper traces the development of school reform pressures in Kansas from the implementation of the foundation program in 1965 to the passage of substitute Senate Bill 92 during the 1973 legislative session. Bill 92 is designed to produce equalization of school district expenditures and tax levies by a formula based on the concept of funding the…

  9. On the Road to Reform: A Sociocultural Interpretation of Reform

    ERIC Educational Resources Information Center

    Mensah, Felicia Moore

    2011-01-01

    In this paper I discuss how reform in science education is interpreted by Barma as she recounts the story of Catherine, a grade 9 biology teacher, who reforms her teaching practices in response to a national curriculum reform in Quebec, Canada. Unlike some cases in response to reform, this case is hopeful and positive. Also in this paper, I…

  10. The Green of Green Functions

    NASA Astrophysics Data System (ADS)

    Challis, Lawrie; Sheard, Fred

    2003-12-01

    In 1828, an English miller from Nottingham published a mathematical essay that generated little response. George Green's analysis, however, has since found applications in areas ranging from classical electrostatics to modern quantum field theory.

  11. Reforming Educational Reform: A Democratic Perspective

    NASA Astrophysics Data System (ADS)

    Green, J.

    2005-05-01

    This essay examines the status of educational reform in the United States as represented by the current Bush administration's program titled "No Child Left Behind" (NCLB). Employing the techniques of critical theory and logical analysis, contemporary reform efforts are compared with other, more progressive, educational reform movements in an effort to gain perspective and conceptual "traction" as it were, in differentiating such movements. Criteria are established for the assessment and evaluation of reform movements. These are employed in judging the efficacy of NCLB's aim, content, and methods, as well as the results of its program following four years of implementation. The merits of the centrality of standardized testing, pre-ordained curricular content, and exclusively didactic teaching methodologies are criticized, along with the extra-school societal forces which ordain these and determine their prominence in the NCLB program. The essentialism adopted by NCLB is, moreover, evaluated in the light of pragmatic, phenomenological, and postmodern educational theory. Arguing that the school is always and inevitably an instrument of societal forces, interests, and groups, it is contended that these not only be acknowledged, but that avenues be formalized for a thorough going and continuous educational "conversation," to borrow Rorty's term, for an amicable resolution of the issues of education's aim(s), content, and methods.

  12. Green roofs: potential at LANL

    SciTech Connect

    Pacheco, Elena M

    2009-01-01

    Green roofs, roof systems that support vegetation, are rapidly becoming one of the most popular sustainable methods to combat urban environmental problems in North America. An extensive list of literature has been published in the past three decades recording the ecological benefits of green roofs; and now those benefits have been measured in enumerated data as a means to analyze the costs and returns of green roof technology. Most recently several studies have made substantial progress quantifying the monetary savings associated with storm water mitigation, the lessoning of the Urban Heat Island, and reduction of building cooling demands due to the implementation of green roof systems. Like any natural vegetation, a green roof is capable of absorbing the precipitation that falls on it. This capability has shown to significantly decrease the amount of storm water runoff produced by buildings as well as slow the rate at which runoff is dispensed. As a result of this reduction in volume and velocity, storm drains and sewage systems are relieved of any excess stress they might experience in a storm. For many municipalities and private building owners, any increase in storm water mitigation can result in major tax incentives and revenue that does not have to be spent on extra water treatments. Along with absorption of water, vegetation on green roofs is also capable of transpiration, the process by which moisture is evaporated into the air to cool ambient temperatures. This natural process aims to minimize the Urban Heat Island Effect, a phenomenon brought on by the dark and paved surfaces that increases air temperatures in urban cores. As the sun distributes solar radiation over a city's area, dark surfaces such as bitumen rooftops absorb solar rays and their heat. That heat is later released during the evening hours and the ambient temperatures do not cool as they normally would, creating an island of constant heat. Such excessively high temperatures induce heat

  13. Chicago School Reform as History.

    ERIC Educational Resources Information Center

    Katz, Michael B.

    1992-01-01

    Discusses the relationship between Chicago's school reform and history, noting implications for current reform: (1) origins of bureaucracy and ascendance of experts and professionals; (2) educational reform as a social movement; (3) race and ethnicity; (4) revitalization of the public sphere; and (5) limits of educational reform. (SM)

  14. Atuarfitsialak: Greenland's Cultural Compatible Reform

    ERIC Educational Resources Information Center

    Wyatt, Tasha R.

    2012-01-01

    In 2002, Greenlandic reform leaders launched a comprehensive, nation-wide reform to create culturally compatible education. Greenland's reform work spans the entire educational system and includes preschool through higher education. To assist their efforts, reform leaders adopted the Standards for Effective Pedagogy developed at the Center for…

  15. Catalytic reforming methods

    DOEpatents

    Tadd, Andrew R; Schwank, Johannes

    2013-05-14

    A catalytic reforming method is disclosed herein. The method includes sequentially supplying a plurality of feedstocks of variable compositions to a reformer. The method further includes adding a respective predetermined co-reactant to each of the plurality of feedstocks to obtain a substantially constant output from the reformer for the plurality of feedstocks. The respective predetermined co-reactant is based on a C/H/O atomic composition for a respective one of the plurality of feedstocks and a predetermined C/H/O atomic composition for the substantially constant output.

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    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

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    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

  18. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. PMID:26085486

  19. Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

    Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control. PMID:26210774

  20. Non-catalytic recuperative reformer

    SciTech Connect

    Khinkis, Mark J.; Kozlov, Aleksandr P.; Kurek, Harry

    2015-12-22

    A non-catalytic recuperative reformer has a flue gas flow path for conducting hot flue gas from a thermal process and a reforming mixture flow path for conducting a reforming mixture. At least a portion of the reforming mixture flow path is embedded in the flue gas flow path to permit heat transfer from the hot flue gas to the reforming mixture. The reforming mixture flow path contains substantially no material commonly used as a catalyst for reforming hydrocarbon fuel (e.g., nickel oxide, platinum group elements or rhenium), but instead the reforming mixture is reformed into a higher calorific fuel via reactions due to the heat transfer and residence time. In a preferred embodiment, extended surfaces of metal material such as stainless steel or metal alloy that are high in nickel content are included within at least a portion of the reforming mixture flow path.

  1. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  2. Focus on Reform.

    ERIC Educational Resources Information Center

    Riggins, Cheryl G.

    2002-01-01

    Describes principal-initiated reform efforts at Alton Elementary School in downtown Memphis, Tennessee, that improved teacher performance and student reading scores. Alton is a K-4 school with a 100 percent African-American student population. (PKP)

  3. NETL - Fuel Reforming Facilities

    SciTech Connect

    2013-06-12

    Research using NETL's Fuel Reforming Facilities explores catalytic issues inherent in fossil-energy related applications, including catalyst synthesis and characterization, reaction kinetics, catalyst activity and selectivity, catalyst deactivation, and stability.

  4. NETL - Fuel Reforming Facilities

    ScienceCinema

    None

    2014-06-27

    Research using NETL's Fuel Reforming Facilities explores catalytic issues inherent in fossil-energy related applications, including catalyst synthesis and characterization, reaction kinetics, catalyst activity and selectivity, catalyst deactivation, and stability.

  5. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  6. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

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

  7. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

  8. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  9. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  10. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  11. Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II.; Erickson, Angela C.

    2014-01-01

    In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

  12. The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads

    ERIC Educational Resources Information Center

    Lim, Younghee

    2008-01-01

    Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

  13. Green Power

    ERIC Educational Resources Information Center

    Schaffhauser, Dian

    2009-01-01

    In the world of higher education, even the most ambitious sustainability plans often begin with tiny steps taken by individual departments. Michael Crowley, a program manager for Environmental Health & Engineering (EH&E) and former assistant director of the Harvard (Massachusetts) Green Campus Initiative, explains that going for small wins through…

  14. Going Green.

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2001-01-01

    Discusses the benefits that schools and universities can gain by adopting environmentally sensitive practices in their design and operations. Includes resources for locating additional information about green schools and a list of 11 features that represent a comprehensive, sustainable school. (GR)

  15. Green pioneers.

    PubMed

    Trueland, Jennifer

    The government has set tough targets for the NHS in England to reduce its carbon footprint. In this article, nurses and managers at Nottinghamshire Healthcare NHS Trust explain how a programme of 'greening' initiatives - including a trial of electric cars for community staff - have slashed the trust's CO2 output. PMID:23763098

  16. Going Green

    ERIC Educational Resources Information Center

    Witkowsky, Kathy

    2009-01-01

    Going green saves money and can even make money. Sustainable practices promote better health, less absenteeism, and more productivity. They also attract students, who are paying increasing attention to schools' environmental policies. Beyond being the smart thing to do, administrators at the University of Washington say repeatedly, it's the right…

  17. Buying Green

    ERIC Educational Resources Information Center

    Layng, T. V. Joe

    2010-01-01

    In "Buying Green," Joe Layng recognizes that, like all choices we make, our decisions as consumers are more likely to be influenced by their short-term consequences for us as individuals (price, quality) than they are by their long-term consequences for society (environmental impact). He believes that the equation can be tilted in favor of greener…

  18. Green Leaders

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2008-01-01

    More and more people are viewing the world through green-tinted glasses, and those ideas about making school and university facilities more environmentally friendly suddenly are appearing to be prudent and responsible. Among the groups that have been advocating for environmentally friendly school design for years are the Collaborative for High…

  19. Think green.

    PubMed

    Serb, Chris

    2008-08-01

    Hospitals typically don't come to mind when you think about cutting-edge environmental programs, but that's changing. Rising energy costs, the need to replace older facilities, and a growing environmental consciousness have spurred hospitals nationwide to embrace a green ideology. The executive suite is a vocal and active player in these efforts. PMID:19062433

  20. Health Card: a new reform plan.

    PubMed

    Seidman, L S

    1995-01-01

    Health Card is a new reform plan. Every household, regardless of employment of health status, would receive a government-issued health credit card to use at the doctor's office or hospital like MasterCard. Later, it would be billed a percentage of the provider's charge--a percentage scaled to its last income tax return; its annual burden would never exceed a designated percentage of its income. Health Card would simply and directly achieve universal coverage and equitable patient cost-sharing. Like MasterCard, government would pay bills, not regulate providers. Each household would choose its medical provider (fee-for-service or HMO), bearing a percentage of the charge. Provider competition for cost-sharing consumers would help contain health care costs. PMID:10144242

  1. Comparing Social Security reform options.

    PubMed

    Copeland, Craig

    2005-05-01

    Social Security is widely recognized as the nation's most effective anti-poverty program for the elderly and widow(er)s. It is so popular that it has often been dubbed the "third rail" of American politics ("touch it and you die"). As a result, changes have come slowly. For instance, in spite of years of warning in advance of the cash flow crisis of 1983, Congress waited until the last minute to act--and when it did, the action it took included a combination of tax increases and benefit reductions. By the mid-1990s, then-President Clinton was talking about the long-term financing issues faced by Social Security, but Congress did not act. President Bush has raised the same issues since 2000, and has now taken to the road to convince the nation that action should be taken now to assure the program's long-term solvency. Because Social Security is a sensitive, complicated, and emotional political topic, many concepts have been discussed but few elected officials have been willing to put forth detailed plans for fear of political backlash. The public, quite naturally, wants to know how they will be affected by "reform." In this introductory section, Figure S-1 seeks to provide a simple response to that question by following the method used in the Trustees' report, where earners maintain a constant percentage of the average wage. Take the year closest to when you were born, the earnings closest to your expected earnings this year (2005), and follow across the columns to see how much your annual benefit would be in today's dollars if you start taking benefits at age 65. For an example of a specific individual: Your 30-year-old child (born in 1975) makes a 2005 salary around $16,500. Under current law, your child's initial annual Social Security retirement benefit would be dollar 11,200 in today's dollars. However, given the projected funding shortfall currently facing the program, this promised benefit is not likely to materialize unless some sort of change is made to the

  2. On the road to reform: a sociocultural interpretation of reform

    NASA Astrophysics Data System (ADS)

    Mensah, Felicia Moore

    2011-09-01

    In this paper I discuss how reform in science education is interpreted by Barma as she recounts the story of Catherine, a grade 9 biology teacher, who reforms her teaching practices in response to a national curriculum reform in Quebec, Canada. Unlike some cases in response to reform, this case is hopeful and positive. Also in this paper, I address some familiar areas that must be considered when teachers undertake curriculum reform and how science educators may fulfill the role of facilitator and advocate in the support of teachers on the road to reform. The commentary focuses on how Barma retells the story through the lens of activity theory.

  3. Ecuador's silent health reform.

    PubMed

    De Paepe, Pierre; Echeverría Tapia, Ramiro; Aguilar Santacruz, Edison; Unger, Jean-Pierre

    2012-01-01

    Health sector reform was implemented in many Latin American countries in the 1980s and 1990s, leading to reduced public expenditure on health, limitations on public provision for disease control, and a minimum package of services, with concomitant growth of the private sector. At first sight, Ecuador appeared to follow a different pattern: no formal reform was implemented, despite many plans to reform the Ministry of Health and social health insurance. The authors conducted an in-depth review and analysis of published and gray literature on the Ecuadorian health sector from 1990 onward. They found that although neoliberal reform of the health sector was not openly implemented, many of its typical elements are present: severe reduction of public budgets, "universal" health insurance with limited coverage for targeted groups, and contracting out to private providers. The health sector remains segmented and fragmented, explaining the population's poor health status. The leftist Correa government has prepared an excellent long-term plan to unite services of the Ministry of Health and social security, but implementation is extremely slow. In conclusion, the health sector in Ecuador suffered a "silent" neoliberal reform. President Correa's progressive government intends to reverse this, increasing public budgets for health, but hesitates to introduce needed radical changes. PMID:22611652

  4. Health care reforms: the unfinished agenda.

    PubMed

    Defever, M

    1995-10-01

    A number of similar trends emerge in the development of major reform programs in all Western societies: (1) convergence and divergence: whether intentionally or not, the reform programs follow the proposed general directions across countries. This convergence is challenged by an opposite trend towards divergence through regionalization; (2) politics: the interference of the political process and of government coalitions is manifest in health policy making; (3) competition: the movement away from the public integrated model towards the public contract model is occurring in National Health Service type systems as well as in Health Insurance Systems; (4) privatization: the increase of the private sector is encouraged in all European countries by a variety of mechanisms such as opting-out and tax concessions; (5) inequity: gains in efficiency entail a decrease in availability and accessibility of high quality care among the different population groups; (6) management costs: cost-containment efforts lead to an increase in management costs especially of management information both in real money and human resources; (7) power shifts: there is a reorientation of the flux of money throughout the system with shifts in authority away from the traditional power groups; and (8) public deficits: concern about the reduction of public deficits prevails over cost-effectiveness, or macro-efficiency prevails over micro-efficiency. PMID:10151962

  5. Some problems with pro-competition reforms.

    PubMed

    Agich, G J; Begley, C E

    1985-01-01

    As the search for effective cost-containment policies continues, health care reform along pro-competition lines has gained considerable backing in the United States. By offering market competition to achieve allocational efficiency and vouchers and tax credits to achieve distributional equity, pro-competition reforms appear to satisfy what many believed were incommensurable goals. A critical review of this strategy reveals two practical difficulties, however. The first concerns the ambiguity arising from the proposals' reliance on the concept of equal access to some basic level of health care as its distributional objective and the second concerns the ethical dilemma arising from the proposals' reliance on physicians as rationers of health care. In considering the distributional goal of guaranteeing access to a basic minimum of health care, we argue that, despite its theoretical attractiveness, there exists no acceptable way of determining or justifying its content, and without a clear definition of the basic minimum there is no guarantee that any equity objective will be achieved under the pro-competition strategy. With regard to the use of physicians and other providers as society's gatekeepers, we point out that this role is in direct conflict with traditional responsibilities that patients expect providers to assume. Requiring doctors to ration services in response to market incentives may further erode the trust relationship between physicians and patients, and clearly puts the more seriously ill at a disadvantage. PMID:4059946

  6. Comprehensive Solutions for Urban Reform

    ERIC Educational Resources Information Center

    Kilgore, Sally

    2005-01-01

    The comprehensive school reform (CSR) models build consistency throughout a district while addressing the needs of individual schools. The high-quality CSR programs offer a most effective option for urban education reform.

  7. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

  8. The Effects of Educational Reform

    ERIC Educational Resources Information Center

    Vasquez-Martinez, Claudio-Rafael; Giron, Graciela; De-La-Luz-Arellano, Ivan; Ayon-Bañuelos, Antonio

    2013-01-01

    Educational reform implies questions of social production and of state regulation that are the key words in educational reform, education and educational policies. These reforms are always on the political agenda of countries and involve international organisms, since education is a vehicle of development for social progress. A point of departure…

  9. Teacher Education Reforms in Albania.

    ERIC Educational Resources Information Center

    Whitehead, Joan

    2000-01-01

    Drawing on insights from Albanian teacher educators and government representatives, this paper examines processes of change and types of reform (modernization, structural, and systemic reform) in Albania. It also discusses the initial implementation of one of the reforms, which was directed at the balance and role of school experiences, analyzing…

  10. Kudzu, Rabbits, and School Reform.

    ERIC Educational Resources Information Center

    Goodlad, John I.

    2002-01-01

    Essay on school reform argues that quality teachers are key to successful reform, not reform rhetoric by state governors and U.S. Presidents. Asserts that primary mission of schooling is to provide students an educational apprenticeship in democracy. Qualified, caring, competent teachers are essential to accomplish this mission. (PKP)

  11. Globalization, Citizenship and Educational Reform

    ERIC Educational Resources Information Center

    Qi, Jie

    2009-01-01

    This paper explores the notions of globalization as embodied in Japanese educational reforms during the 1980s and 1990s. Modern institutional discourses of educational reform in Japan have shifted over time and all of these reform movements have been constructed by particular social and historical trajectories. Generally speaking, it has been…

  12. Prospects for Health Care Reform.

    ERIC Educational Resources Information Center

    Kastner, Theodore

    1992-01-01

    This editorial reviews areas of health care reform including managed health care, diagnosis-related groups, and the Resource-Based Relative Value Scale for physician services. Relevance of such reforms to people with developmental disabilities is considered. Much needed insurance reform is not thought to be likely, however. (DB)

  13. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  14. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  15. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  16. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  17. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  18. Report of the Committee on Legislation and Regulatory Reform

    SciTech Connect

    Not Available

    1985-01-01

    The report covers the last eight months of the Second Session of the 98th Congress and the opening days of the 99th Congress. The report limits its coverage because of the large number of legislative proposals. Natural gas pricing and regulation, taxes to reduce the federal deficit, and regulatory reform received major legislative attention. Other proposals addressed energy preparedness, oil pipeline deregulation, petroleum overcharge restitution funds, low-income home energy assistance, a moratorium on offshore leasing, Superfund, involuntary utility terminations, and conservation. The report indicates the purpose and the status or outcome of the proposals.

  19. Children First: A Discussion Paper on Public School Finance and Education Reform in Ohio. Building Community through Choice.

    ERIC Educational Resources Information Center

    Buckeye Inst. for Public Policy Solutions, Dayton, OH.

    This document outlines a framework for a child-centered education approach to meet the requirements of the school-funding reforms mandated by the Ohio Supreme Court. The restructuring, which tied funding to education opportunity, was in response to the court case, "DeRolph vs. State," which ended reliance on the local property tax as the primary…

  20. Reforming the Undergraduate Experience

    ERIC Educational Resources Information Center

    VanderPol, Diane; Brown, Jeanne M.; Iannuzzi, Patricia

    2008-01-01

    The higher education literature abounds with reports and studies calling for reform in undergraduate education. An alphabet soup of higher education associations creates or advocates desired learning outcomes for postsecondary education and endorses approaches for student learning. This article shows connections between some of the major…

  1. Reforming Teacher Pay

    ERIC Educational Resources Information Center

    Burns, Susan Freeman; Gardner, Catherine D.

    2010-01-01

    A recent Google search for information regarding performance pay in education produced 6.1 million results. This number should come as no surprise given the current level of interest in incentives as a popular reform option in public education. Supporters believe pay-for-performance programs encourage less effective teachers to improve and will…

  2. Children and Welfare Reform.

    ERIC Educational Resources Information Center

    Behrman, Richard E., Ed.

    2002-01-01

    This issue of "The Future of Children" examines whether programs implemented by the federal welfare reform law accomplished the goal of reducing the number of children growing up in poor, single-parent families and whether these programs benefited children. This examination coincides with debates in Congress on the reauthorization of the Personal…

  3. Teenagers and Welfare Reform.

    ERIC Educational Resources Information Center

    Offner, Paul

    This report examines the extent to which welfare reform is changing adolescent behaviors that lead to welfare dependency. It begins by discussing the provisions in the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 that require teenagers to stay in school and live with a parent, concluding that relatively little can be…

  4. The Reform Game.

    ERIC Educational Resources Information Center

    Whitlock, Kelli

    2001-01-01

    A 3-year study of welfare reform in Ohio's 29 Appalachian counties surveyed human services agencies, county commissioners, poor families, and employers and found that rural barriers to employment included lack of jobs, lack of child care, poor health, lack of education and job skills, and transportation problems. Many former welfare recipients…

  5. Welfare Reform and Health

    ERIC Educational Resources Information Center

    Bitler, Marianne P.; Gelback, Jonah B.; Hoynes, Hilary W.

    2005-01-01

    A study of the effect of state and federal welfare reforms over the period 1990-2000 on health insurance coverage and healthcare utilization by single women aged between 20-45 is presented. It is observed that Personal Responsibility and Work Opportunity Act of 1996 which replaced the Aid to Families with Dependent Children program of 1990s with…

  6. Examining Comprehensive School Reform

    ERIC Educational Resources Information Center

    Aladjem, Daniel K., Ed.; Borman, Kathryn M., Ed.

    2006-01-01

    Urban school reformers for decades have tried to improve educational outcomes for underserved and disadvantaged students, with the assistance of constantly evolving federal and state policies. In recent years, education policies have shifted from targeting individual students to developing universal standards for teaching and learning, and…

  7. Accomplishing Districtwide Reform

    ERIC Educational Resources Information Center

    Sharratt, Lyn; Fullan, Michael

    2006-01-01

    This is a mystery story. It is about a district that apparently did the right things but seemed not to get commensurate results across all classrooms and schools. In this article, we look closely at the details and discover an important lesson about districtwide reform. The district is York Region District School Board, which is a large…

  8. Reform on the Move

    ERIC Educational Resources Information Center

    Clark, Janet; Otte, Michelle; Fair, Lynn

    2006-01-01

    Aurora (Colorado) Public Schools responded to the Colorado State Model Content Standards for Reading and Writing and the accountability measures attached to the state assessments by implementing the Aurora Achievement Initiative in 2001. Originating from literature on best practices and large-scale school reform, the goal of the districtwide…

  9. Welfare Reform Briefing Book.

    ERIC Educational Resources Information Center

    Children's Defense Fund, Washington, DC.

    This report presents information on the Aid to Families with Dependent Children (AFDC) program in light of efforts at welfare reform. Following a listing of whom to call at the Children's Defense Fund (CDF) regarding various welfare issues, the report's first section, "Basic Facts on Welfare," presents information on the AFDC in a…

  10. Reform in Canadian Universities.

    ERIC Educational Resources Information Center

    Small, J. M.

    1994-01-01

    A survey of 67 Canadian university vice presidents and 66 deans concerning reform in recent years found that the many changes reported were modest and reactive rather than bold and proactive. Most common changes involved strategic planning, retrenchment, curriculum expansion, response to enrollment changes, administrative restructuring, and more…

  11. Scaling up Education Reform

    ERIC Educational Resources Information Center

    Gaffney, Jon D. H.; Richards, Evan; Kustusch, Mary Bridget; Ding, Lin; Beichner, Robert J.

    2008-01-01

    The SCALE-UP (Student-Centered Activities for Large Enrollment for Undergraduate Programs) project was developed to implement reforms designed for small classes into large physics classes. Over 50 schools across the country, ranging from Wake Technical Community College to Massachusetts Institute of Technology (MIT), have adopted it for classes of…

  12. Reforming Underperforming High Schools

    ERIC Educational Resources Information Center

    MDRC, 2013

    2013-01-01

    Urban high schools are in trouble--high dropout rates, low student academic achievement, and graduates who are unprepared for college are just some of the disappointing indicators. However, recent research points to a select number of approaches to improving student outcomes and reforming underperforming schools--from particular ways of creating…

  13. Comprehensive School Reform.

    ERIC Educational Resources Information Center

    Hertling, Elizabeth

    2000-01-01

    This issue reviews publications that provide school leaders with guidance in determining how to choose and implement the schoolwide program that is best for their school. American Institutes for Research's "An Educator's Guide to Schoolwide Reform" provides educators with comprehensive profiles and evaluations of 24 of the leading schoolwide…

  14. Green Manufacturing

    SciTech Connect

    Patten, John

    2013-12-31

    Green Manufacturing Initiative (GMI): The initiative provides a conduit between the university and industry to facilitate cooperative research programs of mutual interest to support green (sustainable) goals and efforts. In addition to the operational savings that greener practices can bring, emerging market demands and governmental regulations are making the move to sustainable manufacturing a necessity for success. The funding supports collaborative activities among universities such as the University of Michigan, Michigan State University and Purdue University and among 40 companies to enhance economic and workforce development and provide the potential of technology transfer. WMU participants in the GMI activities included 20 faculty, over 25 students and many staff from across the College of Engineering and Applied Sciences; the College of Arts and Sciences' departments of Chemistry, Physics, Biology and Geology; the College of Business; the Environmental Research Institute; and the Environmental Studies Program. Many outside organizations also contribute to the GMI's success, including Southwest Michigan First; The Right Place of Grand Rapids, MI; Michigan Department of Environmental Quality; the Michigan Department of Energy, Labor and Economic Growth; and the Michigan Manufacturers Technical Center.

  15. Dry reforming of hydrocarbon feedstocks

    SciTech Connect

    Shah, Yatish T.; Gardner, Todd H.

    2014-09-25

    Developments in catalyst technology for the dry reforming of hydrocarbon feedstocks are reviewed for methane, higher hydrocarbons and alcohols. Thermodynamics, mechanisms and the kinetics of dry reforming are also reviewed. The literature on Ni catalysts, bi-metallic Ni catalysts and the role of promoters on Ni catalysts is critically evaluated. The use of noble and transitional metal catalysts for dry reforming is discussed. The application of solid oxide and metal carbide catalysts to dry reforming is also evaluated. Finally, various mechanisms for catalyst deactivation are assessed. This review also examines the various process related issues associated with dry reforming such as its application and heat optimization. Novel approaches such as supercritical dry reforming and microwave assisted dry reforming are briefly expanded upon.

  16. Changes in the demand for private medical insurance following a shift in tax incentives.

    PubMed

    Rodríguez, Marisol; Stoyanova, Alexandrina

    2008-02-01

    The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large. PMID:17565735

  17. Paying for individual health insurance through tax-sheltered cafeteria plans.

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

    When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan. PMID:21155419

  18. Green Phosphors

    NASA Astrophysics Data System (ADS)

    Singh, Vijay; Chakradhar, R. P. S.; Rao, J. L.; Dhoble, S. J.; Kim, S. H.

    2014-11-01

    Manganese-doped LaMgAl11O19 powder has been prepared by an easy combustion method. Powder x-ray diffraction and scanning electron microscopy have been used to characterize the as-prepared phosphor. The electron paramagnetic resonance (EPR) spectrum of LaMgAl11O19:Mn2+ phosphor exhibits six-line hyperfine structure centered at g ≈ 1.973. The number of spins participating in resonance ( N) and the paramagnetic susceptibility ( χ) for the resonance signal at g ≈ 1.973 have been calculated as a function of temperature. The photoluminescence spectrum exhibits green emission at 516 nm, which is attributed to 4T1 → 6A1 transition of Mn2+ ions. From EPR and luminescence studies, it is observed that Mn2+ ions occupy Mg2+ sites and Mn2+ ions are located at tetrahedral sites in the prepared phosphors.

  19. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, S.; Kumar, R.; Krumpelt, M.

    1999-08-17

    A partial oxidation reformer is described comprising a longitudinally extending chamber having a methanol, water and an air inlet and an outlet. An igniter mechanism is near the inlets for igniting a mixture of methanol and air, while a partial oxidation catalyst in the chamber is spaced from the inlets and converts methanol and oxygen to carbon dioxide and hydrogen. Controlling the oxygen to methanol mole ratio provides continuous slightly exothermic partial oxidation reactions of methanol and air producing hydrogen gas. The liquid is preferably injected in droplets having diameters less than 100 micrometers. The reformer is useful in a propulsion system for a vehicle which supplies a hydrogen-containing gas to the negative electrode of a fuel cell. 7 figs.

  20. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, Shabbir; Kumar, Romesh; Krumpelt, Michael

    1999-01-01

    A partial oxidation reformer comprising a longitudinally extending chamber having a methanol, water and an air inlet and an outlet. An igniter mechanism is near the inlets for igniting a mixture of methanol and air, while a partial oxidation catalyst in the chamber is spaced from the inlets and converts methanol and oxygen to carbon dioxide and hydrogen. Controlling the oxygen to methanol mole ratio provides continuous slightly exothermic partial oxidation reactions of methanol and air producing hydrogen gas. The liquid is preferably injected in droplets having diameters less than 100 micrometers. The reformer is useful in a propulsion system for a vehicle which supplies a hydrogen-containing gas to the negative electrode of a fuel cell.

  1. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, Shabbir; Kumar, Romesh; Krumpelt, Michael

    2001-01-01

    A partial oxidation reformer comprising a longitudinally extending chamber having a methanol, water and an air inlet and an outlet. An igniter mechanism is near the inlets for igniting a mixture of methanol and air, while a partial oxidation catalyst in the chamber is spaced from the inlets and converts methanol and oxygen to carbon dioxide and hydrogen. Controlling the oxygen to methanol mole ratio provides continuous slightly exothermic partial oxidation reactions of methanol and air producing hydrogen gas. The liquid is preferably injected in droplets having diameters less than 100 micrometers. The reformer is useful in a propulsion system for a vehicle which supplies a hydrogen-containing gas to the negative electrode of a fuel cell.

  2. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, S.; Kumar, R.; Krumpelt, M.

    1999-08-24

    A partial oxidation reformer is described comprising a longitudinally extending chamber having a methanol, water and an air inlet and an outlet. An igniter mechanism is near the inlets for igniting a mixture of methanol and air, while a partial oxidation catalyst in the chamber is spaced from the inlets and converts methanol and oxygen to carbon dioxide and hydrogen. Controlling the oxygen to methanol mole ratio provides continuous slightly exothermic partial oxidation reactions of methanol and air producing hydrogen gas. The liquid is preferably injected in droplets having diameters less than 100 micrometers. The reformer is useful in a propulsion system for a vehicle which supplies a hydrogen-containing gas to the negative electrode of a fuel cell. 7 figs.

  3. Multifuel reformer R D

    SciTech Connect

    Kumar, R.; Ahmed, S.

    1991-01-01

    The on-board fuel for fuel cell powered vehicles may be one or more of hydrogen, methanol, ethanol, natural gas, propane, or other liquified petroleum gases. To use hydrogen as the fuel, suitable means of storing, and subsequently delivering, adequate quantities of the gas must be developed. For all other fuels suitable reformers must be developed to convert the fuel to hydrogen or a hydrogen-rich gas mixture at rates corresponding to the varying power demand rates of the automotive system; this is especially true for the lower temperature fuel cells, such as the polymer electrolyte fuel cell which operates at 80{degrees}C and the phosphoric acid fuel cell which operates at 190{degrees}C. This paper discusses the key design and performance characteristics of such hydrogen storage and fuel reformer systems for use in stand-alone fuel cell automotive applications.

  4. Consumption, Retirement and Social Security: Evaluating the Efficiency of Reform that Encourages Longer Careers*

    PubMed Central

    Laitner, John; Silverman, Dan

    2012-01-01

    This paper proposes and analyzes a Social Security reform in which individuals no longer face the OASI payroll tax after, say, age 54 or a career of 34 years, and their subsequent earnings have no bearing on their benefits. We first estimate parameters of a life–cycle model. Our specification includes non-separable preferences and possible disability. It predicts a consumption–expenditure change at retirement. We use the magnitude of the expenditure change, together with households’ retirement–age decisions, to identify key structural parameters. The estimated magnitude of the change in consumption–expenditure depends importantly on the treatment of consumption by adult children of the household. Simulations indicate that the reform could increase retirement ages one year or more, equivalent variations could average more than $4,000 per household, and income tax revenues per household could increase by more than $14,000. PMID:23729902

  5. Consumption, Retirement and Social Security: Evaluating the Efficiency of Reform that Encourages Longer Careers.

    PubMed

    Laitner, John; Silverman, Dan

    2012-08-01

    This paper proposes and analyzes a Social Security reform in which individuals no longer face the OASI payroll tax after, say, age 54 or a career of 34 years, and their subsequent earnings have no bearing on their benefits. We first estimate parameters of a life-cycle model. Our specification includes non-separable preferences and possible disability. It predicts a consumption-expenditure change at retirement. We use the magnitude of the expenditure change, together with households' retirement-age decisions, to identify key structural parameters. The estimated magnitude of the change in consumption-expenditure depends importantly on the treatment of consumption by adult children of the household. Simulations indicate that the reform could increase retirement ages one year or more, equivalent variations could average more than $4,000 per household, and income tax revenues per household could increase by more than $14,000. PMID:23729902

  6. Catalytic reforming catalyst

    SciTech Connect

    Buss, W.C.; Kluksdahl, H.E.

    1980-12-09

    An improved catalyst, having a reduced fouling rate when used in a catalytic reforming process, said catalyst comprising platinum disposed on an alumina support wherein the alumina support is obtained by removing water from aluminum hydroxide produced as a by-product from a ziegler higher alcohol synthesis reaction, and wherein the alumina is calcined at a temperature of 1100-1400/sup 0/F so as to have a surface area of 165 to 215 square meters per gram.

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    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…

  9. Green nanotechnology

    NASA Astrophysics Data System (ADS)

    Smith, Geoff B.

    2011-10-01

    Nanotechnology, in particular nanophotonics, is proving essential to achieving green outcomes of sustainability and renewable energy at the scales needed. Coatings, composites and polymeric structures used in windows, roof and wall coatings, energy storage, insulation and other components in energy efficient buildings will increasingly involve nanostructure, as will solar cells. Nanostructures have the potential to revolutionize thermoelectric power and may one day provide efficient refrigerant free cooling. Nanomaterials enable optimization of optical, opto-electrical and thermal responses to this urgent task. Optical harmonization of material responses to environmental energy flows involves (i) large changes in spectral response over limited wavelength bands (ii) tailoring to environmental dynamics. The latter includes engineering angle of incidence dependencies and switchable (or chromogenic) responses. Nanomaterials can be made at sufficient scale and low enough cost to be both economic and to have a high impact on a short time scale. Issues to be addressed include human safety and property changes induced during manufacture, handling and outdoor use. Unexpected bonuses have arisen in this work, for example the savings and environmental benefits of cool roofs extend beyond the more obvious benefit of reduced heat flows from the roof into the building.

  10. Reforming health care financing in Bulgaria: the population perspective.

    PubMed

    Balabanova, Dina; McKee, Martin

    2004-02-01

    Health financing reform in Bulgaria has been characterised by lack of political consensus on reform direction, economic shocks, and, since 1998, steps towards social insurance. As in other eastern European countries, the reform has been driven by an imperative to embrace new ideas modelled on systems elsewhere, but with little attention to whether these reflect popular values. This study explores underlying values, such as views on the role of the state and solidarity, attitudes to, and understanding of compulsory and voluntary insurance, and co-payments. The study identifies general principles (equity, transparency) considered important by the population and practical aspects of implementation of reform. Data were obtained from a representative survey (n=1547) and from 58 in-depth interviews and 6 focus groups with users and health professionals, conducted in 1997 before the actual reform of the health financing system in Bulgaria. A majority supports significant state involvement in health care financing, ranging from providing safety net for the poor, through co-subsidising or regulating the social insurance system, to providing state-financed universal free care (half of all respondents). Collectivist values in Bulgaria remain strong, with support for free access to services regardless of income, age, or health status and progressive funding. There is strong support (especially among the well off) for a social insurance system based on the principle of solidarity and accountability rather than the former tax-based model. The preferred health insurance fund was autonomous, state regulated, financing only health care, and offering optional membership. Voluntary insurance and, less so, co-payments were acceptable if limited to selected services and better off groups. In conclusion, a health financing system under public control that fits well with values and population preferences is likely to improve compliance and be more sustainable. Universal health insurance

  11. Steam reformer with catalytic combustor

    DOEpatents

    Voecks, Gerald E.

    1990-03-20

    A steam reformer is disclosed having an annular steam reforming catalyst bed formed by concentric cylinders and having a catalytic combustor located at the center of the innermost cylinder. Fuel is fed into the interior of the catalytic combustor and air is directed at the top of the combustor, creating a catalytic reaction which provides sufficient heat so as to maintain the catalytic reaction in the steam reforming catalyst bed. Alternatively, air is fed into the interior of the catalytic combustor and a fuel mixture is directed at the top. The catalytic combustor provides enhanced radiant and convective heat transfer to the reformer catalyst bed.

  12. Steam reformer with catalytic combustor

    NASA Technical Reports Server (NTRS)

    Voecks, Gerald E. (Inventor)

    1990-01-01

    A steam reformer is disclosed having an annular steam reforming catalyst bed formed by concentric cylinders and having a catalytic combustor located at the center of the innermost cylinder. Fuel is fed into the interior of the catalytic combustor and air is directed at the top of the combustor, creating a catalytic reaction which provides sufficient heat so as to maintain the catalytic reaction in the steam reforming catalyst bed. Alternatively, air is fed into the interior of the catalytic combustor and a fuel mixture is directed at the top. The catalytic combustor provides enhanced radiant and convective heat transfer to the reformer catalyst bed.

  13. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  14. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  15. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax....

  16. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    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…

  17. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

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

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

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

  19. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

  20. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  1. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  2. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

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

  3. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  4. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  5. Reforming Welfare in America. Book Review.

    ERIC Educational Resources Information Center

    Jennings, Edward T., Jr.

    1996-01-01

    Reviews three books on welfare reform: "The Poverty of Welfare Reform" (Joel F. Handler); "The Politics of Welfare Reform" (Donald F. Norris, Lyke Thompson, editors); and "Living on the Edge: The Realities of Welfare in America" (Mark Robert Rank). (JOW)

  6. Reforming Reforms: Changing Incentives in Education Finance in Vermont

    ERIC Educational Resources Information Center

    Schmidt, Stephen J.; Scott, Karen

    2006-01-01

    In 1997, Vermont passed Act 60, which reformed its education finance system to achieve greater equality of spending. The reform encouraged wealthy towns to reduce spending; it was politically unpopular and was replaced, in 2004, by Act 68. We analyze the spending incentives created by the two acts and estimate the effects the change will have on…

  7. Reform in the garden.

    PubMed

    Wise, M Norton; Wise, Elaine M

    2002-12-01

    English gardens powered by steam engines offer an intriguing view of how technological and scientific progress was naturalized in the landscape of 19th-century Prussia, and in Prussian culture, during the early years of industrial modernization. One such garden is Peacock Island, in the Havel River near Potsdam. A product of the reform era that preceded and followed the Napoleonic Wars, it expressed the goal of Friedrich Wilhelm III and his government to enter into the British system of factory production and world trade. Modern science, as represented especially by Alexander von Humboldt, played a prominent role. PMID:12535923

  8. Novel Reforming Catalysts

    SciTech Connect

    Pfefferle, Lisa D; Haller, Gary L

    2012-10-16

    Aqueous phase reforming is useful for processing oxygenated hydrocarbons to hydrogen and other more useful products. Current processing is hampered by the fact that oxide based catalysts are not stable under high temperature hydrothermal conditions. Silica in the form of structured MCM-41 is thermally a more stable support for Co and Ni than conventional high surface area amorphous silica but hydrothermal stability is not demonstrated. Carbon nanotube supports, in contrast, are highly stable under hydrothermal reaction conditions. In this project we show that carbon nanotubes are stable high activity/selectivity supports for the conversion of ethylene glycol to hydrogen.

  9. Assessing the impacts of fiscal reforms on investment in village-level irrigation infrastructure

    NASA Astrophysics Data System (ADS)

    Boyle, Christine E.; Huang, Qiuqiong; Wang, Jinxia

    2014-08-01

    This paper investigates investment trends into village-level irrigation projects and assesses the impact of fiscal reforms including the tax-for-fee reform and the elimination of agricultural tax on irrigation investment. The China Water Institutions and Management Panel Survey data show that village leaders, water user associations, farmers, and upper level governments have all contributed to irrigation investment in villages throughout the study period between 1996 and 2007. Both descriptive and multivariate analyses suggest that changes brought by fiscal reforms have significantly reduced village collectives' capacity to fund irrigation infrastructure in villages. There was a significant drop in upper level government investment during the posttax-for-fee period (2002-2004 in the sample areas). Since 2005, upper level government has increased its investment to prereform levels and partly filled the public investment void in irrigation infrastructure. Fiscal reforms had the least impact on farmers' investment, which has been the most stable source of funding for village-level irrigation projects.

  10. Climate policy: Reforming emissions trading

    NASA Astrophysics Data System (ADS)

    Edenhofer, Ottmar

    2014-08-01

    Courageous steps are required to reform the European Union Emissions Trading Scheme. To this end, an independent carbon authority has been proposed -- this is a move in the right direction, but should be part of a much broader discussion about reforming emissions trading.

  11. Contradictions in Chinese Language Reform.

    ERIC Educational Resources Information Center

    Cheng, Chin-Chuan

    The Draft of the Second Chinese Character Simplification Scheme proposed by the Chinese Committee on Language Reform, published in 1977, is discussed. The political history of the draft and current uncertainty about character simplification are examined, and a rigorous methodology for determining the success rate of a script reform is proposed.…

  12. The Other Face of Reform.

    ERIC Educational Resources Information Center

    Ahern, Ursula M.; Compton, Cynthia M.

    2001-01-01

    According to William Spady's "Beyond Counterfeit Reforms," politically driven, mechanistic "reforms" box educators into smaller, limiting ways of thinking and running schools. Donald McAdams's book "Fighting to Save Our Urban Schools...and Winning!" shows the salubrious effects of high expectations and community involvement. (MLH)

  13. Reform in Polish Vocational Education

    ERIC Educational Resources Information Center

    Wojcicka, Maria

    2004-01-01

    The article presents the essential concept of reforms, implemented in Poland's education system since the early 1990s and some of their outcomes. Special attention is paid to one particular aspect of the reforms, i.e. structural diversification of the system, leading to diversification of education levels and corresponding diplomas. The article…

  14. International Handbook of Educational Reform.

    ERIC Educational Resources Information Center

    Cookson, Peter W., Jr., Ed.; And Others

    This book provides an overview of education reform in 27 countries. Following the introduction by Peter W. Cookson, Jr., Alan R. Sadovnik, and Susan F. Semel, part 1 offers national case studies of educational reform in the 1980s. Chapters include: (2) "Argentina" (Ana Munoz-Sandoval); (3) "Australia" (Richard Teese); (4) "Brazil" (Robert Cowen…

  15. Emotional Intelligence and Educational Reform

    ERIC Educational Resources Information Center

    Neophytou, Lefkios

    2013-01-01

    This paper focuses on the notion of educational reform and discusses Emotional Intelligence (EI) in the context of the modernist-postmodernist debate. It is argued that through the application of EI into contemporary societies a new wave of reform emerges that provides science with normative power over the emotional world of individuals. This…

  16. Reforming Teacher Education in Tanzania

    ERIC Educational Resources Information Center

    Hardman, Frank; Abd-Kadir, Jan; Tibuhinda, Audax

    2012-01-01

    It is widely acknowledged that in order to improve the quality of education in primary schools in developing countries there is a need to place pedagogy and its training implications at the centre of teacher education reform. Like many countries in Eastern and Southern Africa, Tanzania has introduced various initiatives and reforms to improve the…

  17. Free Speech and Campaign Reform.

    ERIC Educational Resources Information Center

    Sharp, Harry, Jr.

    The Federal Election Campaign Act of 1971, a political campaign reform measure, was enacted to limit campaign contributions and independent expenditures, to mandate disclosure of contributors, and to establish public financing of campaigns, all to minimize the opportunity for political corruption. Unfortunate implications of such reform on the…

  18. Teachers' Perspectives on Evaluation Reform

    ERIC Educational Resources Information Center

    Donaldson, Morgaen L.

    2012-01-01

    Despite growing momentum to reform teacher evaluation in order to increase its impact on teachers' practice and persistence in the profession, very little research examines how current reforms influence teachers' attitudes or reported instructional practices. Do the new evaluation systems lead to enhancements in teachers' instruction overall? And…

  19. School Reform: Past and Present.

    ERIC Educational Resources Information Center

    Parker, Franklin

    United States educational history is full of uncertain reform attempts beginning with colonial New England's school reform goal of salvation in this world as a preparation for eternal life in the next. A more practical type of education characterized the Early National Period. Monitorial schools and communal schools, as in New Harmony, Indiana,…

  20. Curriculum Reform: Discovering the Void

    ERIC Educational Resources Information Center

    LaDuca, Anthony

    1972-01-01

    Contends that intensive activity and rapid change in curriculum reform is at an end; that areas of urban and vocational education in the reform process have been ignored; and that the level of knowledge in curriculum and instruction has not advanced. Appeals for exploratory research to establish the foundation for constructing a theory of…

  1. Educational Reform and Vocational Education.

    ERIC Educational Resources Information Center

    Milne, Ann M., Ed.

    This document contains six studies that were commissioned for the National Assessment of Vocational Education. "Introduction" (Ann M. Milne) provides an overview of the reforms of the 1980s. "The Impact of Educational Reform on Vocational Education" (Marion Asche, Donald E. Elson, Ann Echols, Arthur Williams) examines primary strategies of reform…

  2. Middle Grades Reform. Literature Review

    ERIC Educational Resources Information Center

    Blazer, Christie

    2008-01-01

    Researchers and policymakers have pointed to the lagging scores of eighth graders on international, national, and state assessments as evidence that students are not prepared to meet high academic standards and that middle grades reform is needed. In response to these concerns, educators have introduced reforms designed to provide middle-level…

  3. George's Complaint: Reforming the Dragon

    ERIC Educational Resources Information Center

    Buxton, Bruce

    2007-01-01

    The evangelical tone and history of American culture has long been identified as a force for anti-intellectualism. The metaphors of educational reform are a demonstration of how this plays out. The very nature of the positivist social science research used to support proposed reform is anti-intellectual and feeds a debate that favors extremes over…

  4. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

    This article analyzes China's pension arrangement and notes that China has recently established a universal non-contributory pension plan covering urban non-employed workers and all rural residents, combined with the pension plan covering urban employees already in place. Further, in the latest reform, China has discontinued the special pension plan for civil servants and integrated this privileged welfare class into the urban old-age pension insurance program. With these steps, China has achieved a degree of universalism and integration of its pension arrangement unprecedented in the non-Western world. Despite this radical pension transformation strategy, we argue that the current Chinese pension arrangement represents a case of "incomplete" universalism. First, its benefit level is low. Moreover, the benefit level varies from region to region. Finally, universalism in rural China has been undermined due to the existence of the "policy bundle." Additionally, we argue that the 2015 pension reform has created a situation in which the stratification of Chinese pension arrangements has been "flattened," even though it remains stratified to some extent. PMID:26549002

  5. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. PMID:25673328

  6. The aftermath of health sector reform in the Republic of Georgia: effects on people's health.

    PubMed

    Collins, Téa

    2003-04-01

    After the collapse of the Former Soviet Union a health reform process was undertaken in Georgia beginning in 1994. This process was intended to encompass all aspects of the health-care sector and to transform the Soviet-style health system into one that was directed towards quality of care, improved access, efficiency, and a strengthened focus on Primary Health Care (PHC). Health sector reform fundamentally changed the ways health care is financed in Georgia. There has been a transition to program-based financing, and payroll-tax-based social insurance schemes have been introduced. Despite these measures, the performance of the health system is still disappointing. All health programs are severely under-funded, and when the majority of the population is unemployed or self-employed, collection of taxes seems impossible. Overall, Georgian consumers are uninformed about the basic principles of health reforms and their entitlements and therefore do not support them. The analysis introduced in this paper of the current situation in Georgia establishes that the rush to insurance-based medicine was more a rush from the previous system than a well-thought-out policy direction. After 70 years of a Soviet rule, the country had no institutional capacity to provide insurance-based health care. To achieve universal coverage, or at least ensure that the majority of the population has access to basic health services, government intervention is essential. In addition, educating the public on reforms would allow the reform initiators to fundamentally change the nature of the reform process from a "top-down" centralized process to one that is demand-driven and collaborative. PMID:12705312

  7. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  8. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25919448

  9. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  10. Reforming Practice or Modifying Reforms?: Elementary Teachers' Response to the Tools of Reform

    ERIC Educational Resources Information Center

    Smith, Leigh K.; Southerland, Sherry A.

    2007-01-01

    Understanding the interaction between internally constructed and externally imposed aspects of the teaching context may be the missing link between calls for school reform and teachers' interpretation and implementation of that reform. Although the context of the local school culture has a profound impact on teachers, there are other external…

  11. Successfully reforming orthopaedic outpatients.

    PubMed

    Schoch, Peter A; Adair, Lisa

    2012-05-01

    Since 2005, Barwon Health has successfully reformed its orthopaedic outpatient service to address the following issues: increasing number of referrals, inefficient referral management and triage, long waiting times for non-urgent appointments, high 'Did Not Attend' (DNA) rates and poor utilisation of conservative therapies before referral to surgeon. Numerous strategies have been implemented including: waiting list audits, triage guidelines, physiotherapy-led clinics, a DNA policy, an orthopaedic lead nurse role and a patient-focussed booking system. There has been a 66% reduction in the number of patients waiting for their first appointment; an 87% reduction in the waiting time from referral to first appointment; a 10% reduction in new patient DNAs; and more efficient referral management and communication processes. Patients are now seen in clinically appropriate time frames and offered earlier access to a wider range of conservative treatments. PMID:22624648

  12. Road to reform

    SciTech Connect

    South, D.

    1997-04-01

    The power sector is actively exploring and pursuing the myriad opportunities that exist under the concessions and independent power plant laws recently enacted by the Brazilian legislature. While Brazil has not yet finalized the necessary implementing regulations, it has taken positive steps to reform its infrastructure, develop proactive fiscal policies and address the problem of inflation. The author goes on to discuss issues unique to the situation of Brazil as they relate to the ability of foreign companies to break into the business sector, in particular the power generation field. Many rules are in the process of change, but there still remains uncertainties which cloud the question as to the economic viability of investments in the power generation field.

  13. Liquid fuel reformer development.

    SciTech Connect

    Ahmed, S.; Krumpelt, M.; Pereira, C.; Wilkenhoener, R.

    1999-07-30

    At Argonne National Laboratory we are developing a process to convert hydrocarbon fuels to a clean hydrogen feed for a fuel cell. The process incorporates a partial oxidation/steam reforming catalyst that can process hydrocarbon feeds at lower temperatures than existing commercial catalysts. We have tested the catalyst with three diesel-type fuels: hexadecane, low-sulfur diesel fuel, and a regular diesel fuel. We achieved complete conversion of the feed to products. Hexadecane yielded products containing 60% hydrogen on a dry, nitrogen-free basis at 800 C. For the two diesel fuels, higher temperatures, >850 C, were required to approach similar levels of hydrogen in the product stream. At 800 C, hydrogen yield of the low sulfur diesel was 32%, while that of the regular diesel was 52%. Residual products in both cases included CO, CO{sub 2}, ethane, ethylene, and methane.

  14. Blue-green algae

    MedlinePlus

    ... Talk with your health provider.Medications that slow blood clotting (Anticoagulant / Antiplatelet drugs)Blue-green algae might slow blood clotting. Taking blue-green algae along with medications that ...

  15. Green Flight Challenge

    NASA Video Gallery

    The CAFE Green Flight Challenge sponsored by Google will be held at the CAFE Foundation Flight Test Center at Charles M. Schulz Sonoma County Airport in Santa Rosa, Calif. The Green Flight Challeng...

  16. Reforming and Restructuring Education. UCEA Monograph Series.

    ERIC Educational Resources Information Center

    Wendel, Frederick C., Ed.

    This booklet contains four selected conference papers on educational reform and restructuring. In "Can Rational Organization Models Really Reform Anything? A Case Study of Reform in Chicago," Fenwick English describes reform efforts in the Chicago Public Schools and examines the political, social, organizational, and bureaucratic factors that have…

  17. Reforming Our Expectations about Juvenile Justice

    ERIC Educational Resources Information Center

    Rodriguez, Pamela F.; Baille, Daphne M.

    2010-01-01

    Typing the term "juvenile justice reform" into a Google[TM] search will result in 60 pages of entries. But what is meant by juvenile justice reform? What does it look like? How will one know when it is achieved? This article defines juvenile justice reform, discusses the principles of effective reform, and describes the practice of juvenile…

  18. A reforming accountability: GPs and health reform in New Zealand.

    PubMed

    Jacobs, K

    1997-01-01

    Over the last ten years or so, many countries have undertaken public sector reforms. As a result of these changes, accounting has come to play a more important role. However, many of the studies have only discussed the reforms at a conceptual level and have failed to study how the reforms have been implemented and operated in practice. Based on the work of Lipsky (1980) and Gorz (1989), it can be argued that those affected by the reforms have a strong incentive to subvert the reforms. This prediction is explored via a case study of general practitioner (GP) response to the New Zealand health reforms. The creation of Independent Practice Associations (IPAs) allowed the State to impose contractual-accountability and to cap their budget exposure for subsidies. From the GP's perspective, the IPAs absorbed the changes initiated by the State, and managed the contracting, accounting and budgetary administration responsibilities that were created. This allowed individual GPs to continue practising as before and provided some collective protection against the threat of state intrusion into GP autonomy. The creation of IPAs also provided a new way to manage the professional/financial tension, the contradiction between the professional motivation noted by Gorz (1989) and the need to earn a living. PMID:10175302

  19. In the Green

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2011-01-01

    Education officials used to debate whether they could afford to pursue green design and construction. Now the green movement has gained a foothold not just in education, but in society at large, and the prevailing attitude seems to have shifted. Can schools afford "not" to go green? As budgets are slashed repeatedly, education administrators must…

  20. What Is Green?

    ERIC Educational Resources Information Center

    Pokrandt, Rachel

    2010-01-01

    Green is a question with varying answers and sometimes no answer at all. It is a question of location, resources, people, environment, and money. As green really has no end point, a teacher's goal should be to teach students to question and consider green. In this article, the author provides several useful metrics to help technology teachers…

  1. EPA's Green Roof Research

    EPA Science Inventory

    This is a presentation on the basics of green roof technology. The presentation highlights some of the recent ORD research projects on green roofs and provices insight for the end user as to the benefits for green roof technology. It provides links to currently available EPA re...

  2. The Green Man

    ERIC Educational Resources Information Center

    Watson-Newlin, Karen

    2010-01-01

    The Jolly Green Giant. Robin Hood. The Bamberg Cathedral. Tales of King Arthur. Ecology. What do they have in common? What legends and ancient myths are shrouded in the tales of the Green Man? Most often perceived as an ancient Celtic symbol as the god of spring and summer, the Green Man disappears and returns year after year, century after…

  3. Public Libraries Going Green

    ERIC Educational Resources Information Center

    Miller, Kathryn

    2010-01-01

    Going green is now a national issue, and patrons expect their library to respond in the same way many corporations have. Libraries are going green with logos on their Web sites, programs for the public, and a host of other initiatives. This is the first book to focus strictly on the library's role in going green, helping you with: (1) Collection…

  4. Show Me the Green

    ERIC Educational Resources Information Center

    Norbury, Keith

    2013-01-01

    Gone are the days when green campus initiatives were a balm to the soul and a drain on the wallet. Today's environmental initiatives are all about saving lots of green--in every sense of the word. The environmental benefits of green campus projects--whether wind turbines or better insulation--are pretty clear. Unfortunately, in today's…

  5. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  6. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  7. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  8. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

  9. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  11. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  12. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  13. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  14. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  15. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax which is a percentage of Federal tax. 301.6362-3 Section 301.6362-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Collection of Taxes § 301.6362-3 Qualified resident tax which is a percentage of Federal tax. (a) In...

  16. The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics. Faculty Research Working Papers Series. RWP06-013

    ERIC Educational Resources Information Center

    Dynarski, Susan; Scott-Clayton, Judith

    2006-01-01

    The complexity of the federal tax code has been the focus of reform efforts for decades, and has received considerable attention in the economic literature. The federal system for distributing student financial aid is similarly convoluted, yet has received relatively little attention from economists. For the typical household, the aid application…

  17. 11 CFR 300.37 - Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C. 441i(d)).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 11 Federal Elections 1 2011-01-01 2011-01-01 false Prohibitions on fundraising for and donating to certain tax-exempt organizations (2 U.S.C. 441i(d)). 300.37 Section 300.37 Federal Elections FEDERAL ELECTION COMMISSION BIPARTISAN CAMPAIGN REFORM ACT OF 2002-(BCRA) REGULATIONS NON-FEDERAL FUNDS State, District, and Local Party Committees...

  18. What Next in School Reform?

    ERIC Educational Resources Information Center

    Barker, Bernard

    2009-01-01

    This article reviews the current state of education reform in the United Kingdom and uses the BBC film "The Choir to explore alternative ways of improving the quality of learning and teaching in schools.

  19. Applications of solar reforming technology

    SciTech Connect

    Spiewak, I.; Tyner, C.E.; Langnickel, U.

    1993-11-01

    Research in recent years has demonstrated the efficient use of solar thermal energy for driving endothermic chemical reforming reactions in which hydrocarbons are reacted to form synthesis gas (syngas). Closed-loop reforming/methanation systems can be used for storage and transport of process heat and for short-term storage for peaking power generation. Open-loop systems can be used for direct fuel production; for production of syngas feedstock for further processing to specialty chemicals and plastics and bulk ammonia, hydrogen, and liquid fuels; and directly for industrial processes such as iron ore reduction. In addition, reforming of organic chemical wastes and hazardous materials can be accomplished using the high-efficiency destruction capabilities of steam reforming. To help identify the most promising areas for future development of this technology, we discuss in this paper the economics and market potential of these applications.

  20. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  1. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  2. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  3. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  4. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  5. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  6. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  7. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  8. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  9. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  10. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  11. Misrecognition and science education reform

    NASA Astrophysics Data System (ADS)

    Brandt, Carol B.

    2012-09-01

    In this forum, I expand upon Teo and Osborne's discussion of teacher agency and curriculum reform. I take up and build upon their analysis to further examine one teacher's frustration in enacting an inquiry-based curriculum and his resulting accommodation of an AP curriculum. In this way I introduce the concept of misrecognition (Bourdieu and Passeron 1977) to open up new ways of thinking about science inquiry and school reform.

  12. Campaign 2008: healthcare reform revisited.

    PubMed

    Wilensky, Gail R

    2008-10-01

    *An important lesson to be learned from the failed efforts at healthcare reform of the early 1990s is that successful reform cannot be an all-or-nothing proposition. *The McCain and Obama healthcare plans have some elements in common, but they also have important differences. *Whoever wins the election will face the challenge of persuading Congress to go along with his proposal. PMID:18839667

  13. Residency Work-Hours Reform

    PubMed Central

    Nuckols, Teryl K; Escarce, José J

    2005-01-01

    Background In response to proposed federal legislation, the Accreditation Council for Graduate Medical Education limited resident work-hours in July 2003. The cost may be substantial but, if successful, the reform might lower preventable adverse event costs in hospital and after discharge. Objectives This study sought to estimate the reform's net cost in 2001 dollars, and to determine the reduction in preventable adverse events needed to make reform cost neutral from teaching hospital and societal perspectives. Design Cost analysis using published literature and data. Net costs were determined for 4 reform strategies and over a range of potential effects on preventable adverse events. Results Nationwide, transferring excess work to task-tailored substitutes (the lowest-level providers appropriate for noneducational tasks) would cost $673 million; mid-level providers would cost $1.1 billion. Reform strategies promoting adverse events would increase net teaching hospital and societal costs as well as mortality. If task-tailored substitutes decrease events by 5.1% or mid-level providers decrease them by 8.5%, reform would be cost neutral for society. Events must fall by 18.5% and 30.9%, respectively, to be cost neutral for teaching hospitals. Conclusions Because most preventable adverse event costs occur after discharge, a modest decline (5.1% to 8.5%) in them might make residency work-hours reform cost neutral for society but only a much larger drop (18.5% to 30.9%) would make it cost neutral for teaching hospitals, unless additional funds are allocated. Future research should evaluate which reform approaches prevent adverse events and at what cost. PMID:16191130

  14. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  15. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... carryforward net operating losses and carryforward investment tax credits expected to reduce future taxes... carryforward net operating losses and carryforward investment tax credits previously recorded in this...

  16. Health reform and the constitutionality of the individual mandate.

    PubMed

    Lee, Jeffrey J; Kelly, Deena; McHugh, Matthew D

    2011-11-01

    The Patient Protection and Affordable Care Act (ACA) of 2010 is landmark legislation designed to expand access to health care for virtually all legal U.S. residents. A vital but controversial provision of the ACA requires individuals to maintain health insurance coverage or face a tax penalty-the individual mandate. We examine the constitutionality of the individual mandate by analyzing relevant court decisions. A critical issue has been defining the "activities" Congress is authorized to regulate. Some judges determined that the mandate was constitutional because the decision to go without health insurance, that is, to self-insure, is an activity with substantial economic effects within the overall scheme of the ACA. Opponents suggest that Congress overstepped its authority by regulating "inactivity," that is, compelling people to purchase insurance when they otherwise would not. The U.S. Supreme Court is set to review the issues and the final ruling will shape the effectiveness of health reform. PMID:22454219

  17. Regulation reform slows down

    SciTech Connect

    1995-03-29

    Regulatory reformers in Congress are easing off the accelerator as they recognize that some of their more far-reaching proposals lack sufficient support to win passage. Last week the proposed one-year moratorium on new regulations was set back in the Senate by it main sponsor, Sen. Non Nickles (R., OK), who now seeks to replace it with a more moderate bill. Nickel`s substitute bill would give Congress 45 days after a regulation is issued to decide whether to reject it. It also retroactively allows for review of 80 regulations issued since last November 9, 1994. Asked how his new proposal is superior to a moratorium, which is sharply opposed by the Clinton Administration, Nickles says he thinks it is better because its permanent. The Chemical Manufacturer`s Association (CMA) has not publicly made a regulatory moratorium a top priority, but has quietly supported it by joining with other industry groups lobbying on the issue. A moratorium would halt EPA expansion of the Toxics Release Inventory (TRI) and alloys the delisting of several TRI chemicals.

  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, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  19. 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, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  20. Carbon taxes and India

    SciTech Connect

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

    1994-07-01

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

  1. Toward immigration reform.

    PubMed

    Franken, Mark

    2005-01-01

    For the most part, immigrants in the United States do not have access to the very safety-net benefits supported by their taxes, nor to essential due-process rights, simply because they are not citizens or legal residents. Contemporary demographics of immigration and post-9/11 security concerns have colored our traditional hospitality as a nation of immigrants and made life more difficult for immigrants. The Catholic Church has a rich history of scriptural and social teaching that addresses the question of immigration. Stories of forced migration in the Pentateuch led to commandments regarding strangers and the responsibility to be welcoming. In the New Testament, we see that the Holy Family themselves were refugees. The Gospel of St. Matthew tells us that we will be judged by the way we respond to migrants and others in need. In Exsul Familia, Pope Pius XII reaffirms the commitment of the church to care for pilgrims, aliens, exiles, and migrants. In Ecclesia in America, Pope John Paul II states that the ultimate solution to illegal immigration is the elimination of global underdevelopment and that, in the meantime, the human rights of all migrants must be respected. In 2003, the bishops of Mexico and the United States jointly issued the pastoral letter Strangers No Longer: Together on the Journey of Hope. In this letter, the bishops say that U.S. immigration policy should protect the human rights and dignity of immigrants and asylum seekers. The bishops also offer a number of proposed public policy responses toward that end. To advance the principles contained in Strangers No Longer, the bishops have decided to mount a national campaign designed to unite and mobilize a growing network of Catholic organizations and individuals, as well as others of good faith. In addition, the campaign will seek to dispel myths and misperceptions about immigrants. PMID:15693224

  2. Let's make a deal: trading malpractice reform for health reform.

    PubMed

    Sage, William M; Hyman, David A

    2014-01-01

    Physician leadership is required to improve the efficiency and reliability of the US health care system, but many physicians remain lukewarm about the changes needed to attain these goals. Malpractice liability-a sore spot for decades-may exacerbate physician resistance. The politics of malpractice have become so lawyer-centric that recognizing the availability of broader gains from trade in tort reform is an important insight for health policy makers. To obtain relief from malpractice liability, physicians may be willing to accept other policy changes that more directly improve access to care and reduce costs. For example, the American Medical Association might broker an agreement between health reform proponents and physicians to enact federal legislation that limits malpractice liability and simultaneously restructures fee-for-service payment, heightens transparency regarding the quality and cost of health care services, and expands practice privileges for other health professionals. There are also reasons to believe that tort reform can make ongoing health care delivery reforms work better, in addition to buttressing health reform efforts that might otherwise fail politically. PMID:24395935

  3. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of income taxes. (a) In general....

  4. Immigration reform, American style.

    PubMed

    Papademetriou, D G

    1984-01-01

    This article reviews the background of the proposed Immigration and Reform Act (also known as the Simpson-Mazzoli bill), which seeks to overhaul US immigration law for the first time since 1952. This bill is consistent with President Reagan's hard line on border enforcement and mandates stiff penalties for those who transport illegal aliens for commercial advantage or private profit. It further offers Mexico preferential treatment in immigration (40,000 additional visas/year). It includes an amnesty program to offer legal status to qualified illegal residents. The bill directs the President to develop a secure national worker identification system and would create a large-scale temporary foreign agricultural program for perishable commodities. Agricultural workers' families would not be eligible to accompany them unless they also obtain temporary visas. Foreign temporary workers, employable only in cases where local domestic workers are not available, must be provided with wages and working conditions equal to those prevailing among domestic workers. Stiff penalties are stipulated for employers who fail to abide with the terms of the program. In the author's opinion, this bill fails to appreciate the global character of international migration and its complexity. It relects a fundamental ambivalence about a strictly controlled main gate versus a back door approach to immigration as well as the conflicting images of the US as a nation of immigrants versus the historical reality of American nativism and xenophobia. Needed are comprehensive initiatives whose mutually reinforcing components can address the multiple dimensions of the immigration problem within a framework that does not ignore workers who have contributed to the economic well-being of the US, regardless of their legal status. PMID:12159575

  5. Reforming Preschools and Schools.

    PubMed

    Duncan, Greg J; Magnuson, Katherine; Murnane, Richard J

    2016-04-01

    Compared with their higher-income counterparts, children growing up in low-income families in the United States typically complete less schooling, report worse health, and work and earn less in adulthood. Moreover, changes in the American economy over the last 40 years have raised the level of skills and qualifications that children need to obtain a good middle-class job, as well as making it much more difficult for children from low-income families to attend schools that support their learning of these skills. We first review strategies used in the past to improve K-12 schooling-including investing more money, introducing more accountability, and putting in place new governance structures (eg, charter schools)-and show why these strategies have been relatively ineffective. Drawing on the research literature and case studies, we then describe education reform strategies for prekindergarten programs and for elementary, middle, and high schools that may help meet these challenges. All of the initiatives described in our case studies provide ample opportunities for teachers and school leaders to improve their skills through coaching and other professional development activities; incorporate sensible systems of accountability, including requiring teachers to open their classrooms to the scrutiny of colleagues and school leaders and to work with their colleagues to improve their teaching practices; and incorporate high academic standards, such as those described in the Common Core State Standards. By focusing directly on improving teaching and promoting learning, these successful initiatives have boosted the achievement of low-income children. They show that it is indeed possible to make a real difference in the life chances of low-income children. PMID:27044689

  6. Public Sector Reform in Australia and Its Impact on Libraries.

    ERIC Educational Resources Information Center

    Willard, Patricia

    1995-01-01

    Provides an overview of public sector reform in Australia, focusing on the Commonwealth Government and Australian Public Service. Describes management reform packages, human resources management reforms, and industrial relations reforms. Discusses the impact of these changes on public libraries. (AEF)

  7. Health Care Reform: Out Greatest Opportunity...Ever!

    ERIC Educational Resources Information Center

    Keigher, Sharon M.

    1993-01-01

    Discusses inevitability of health care reform in United States, considers the reform process itself, and explains the plan of the President's Task Force on National Health Care Reform. Also considers the prospects for Congressional response to reform proposals. (NB)

  8. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

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

  9. Bringing electricity reform to the Philippines

    SciTech Connect

    Fe Villamejor-Mendoza, Maria

    2008-12-15

    Electricity reforms will not translate to competition overnight. But reforms are inching their way forward in institutions and stakeholders of the Philippine electricity industry, through regulatory and competition frameworks, processes, and systems promulgated and implemented. (author)

  10. Health care reform: informing difficult choices.

    PubMed

    Maynard, A; Bloor, K

    1995-01-01

    During the last decade, policy makers in a large number of countries have attempted various reforms of their health care systems. Health care reform has been described as a 'global epidemic' (Klein, 1993). All health care reforms consist of very complex policy choices, some of which are examined in this article. After an introductory exploration of ideological issues, the objectives of health care reformers are considered. Three major policy objectives of health care reform are examined: cost containment; efficiency; and, equity. Three types of reform which have been advocated are also considered: public planning; market regulation; and provider-advocated reforms such as a 'basic package' with copayments and alternative means of finance. Finally, appropriate features of efficient health care reform are suggested, addressing explicit policy goals. PMID:10154305

  11. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  12. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  13. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  14. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  15. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  16. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  17. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  18. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...

  19. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

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

  20. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

  1. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  2. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  3. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  4. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal...

  5. Attrition resistant fluidizable reforming catalyst

    DOEpatents

    Parent, Yves O.; Magrini, Kim; Landin, Steven M.; Ritland, Marcus A.

    2011-03-29

    A method of preparing a steam reforming catalyst characterized by improved resistance to attrition loss when used for cracking, reforming, water gas shift and gasification reactions on feedstock in a fluidized bed reactor, comprising: fabricating the ceramic support particle, coating a ceramic support by adding an aqueous solution of a precursor salt of a metal selected from the group consisting of Ni, Pt, Pd, Ru, Rh, Cr, Co, Mn, Mg, K, La and Fe and mixtures thereof to the ceramic support and calcining the coated ceramic in air to convert the metal salts to metal oxides.

  6. Florence Nightingale and healthcare reform.

    PubMed

    Kudzma, Elizabeth Connelly

    2006-01-01

    The purpose of this article was to examine the work of Florence Nightingale in light of her collaboration with William Farr, the eminent medical statistician. Nightingale's epidemiological investigations supported by Farr illustrated that attention to environmental cleanliness was an important factor in preventing spread of disease. Nightingale channeled her investigations to support hospital reforms and the need for an educated nurse who could provide better management of the hospital environment. Statistical support and solicited criticism allowed Nightingale to argue more forcefully for her reforms. PMID:16407602

  7. Method of steam reforming methanol to hydrogen

    DOEpatents

    Beshty, Bahjat S.

    1990-01-01

    The production of hydrogen by the catalyzed steam reforming of methanol is accomplished using a reformer of greatly reduced size and cost wherein a mixture of water and methanol is superheated to the gaseous state at temperatures of about 800.degree. to about 1,100.degree. F. and then fed to a reformer in direct contact with the catalyst bed contained therein, whereby the heat for the endothermic steam reforming reaction is derived directly from the superheated steam/methanol mixture.

  8. The National School Reform Faculty: Reforming Schools from the Inside

    ERIC Educational Resources Information Center

    Educational Horizons, 2005

    2005-01-01

    In the Winter 2005 issue of "educational HORIZONS," Charles Glenn wrote that schools designed in a perfect system of educational diversity and choice could nonetheless end up as "uninspired carbon copies produced by educators without the foggiest idea of how to do anything differently." Most school reform tries to avoid that fate with various…

  9. Oncology payment reform to achieve real health care reform.

    PubMed

    McClellan, Mark B; Thoumi, Andrea I

    2015-05-01

    Cancer care is transforming, moving toward increasingly personalized treatment with the potential to save and improve many more lives. Many oncologists and policymakers view current fee-for-service payments as an obstacle to providing more efficient, high-quality cancer care. However, payment reforms create new uncertainties for oncologists and may be challenging to implement. In this article, we illustrate how accountable care payment reforms that directly align payments with quality and cost measures are being implemented and the opportunities and challenges they present. These payment models provide more flexibility to oncologists and other providers to give patients the personalized care they need, along with more accountability for demonstrating quality improvements and overall cost or cost growth reductions. Such payment reforms increase the importance of person-level quality and cost measures as well as data analysis to improve measured performance. We describe key features of quality and cost measures needed to support accountable care payment reforms in oncology. Finally, we propose policy recommendations to move incrementally but fundamentally to payment systems that support higher-value care in oncology. PMID:25901049

  10. Reformers and Reform: Towards Free Public Libraries in Victoria

    ERIC Educational Resources Information Center

    Barker, Donald

    2007-01-01

    The "Victorian Free Library Service Board Act" of 1946 was the culmination of a long campaign to replace the mechanics' institute model of library provision with free libraries funded by state and local government. Given that library reform required legislation by the state government, this paper is mainly concerned with the political campaign…

  11. Reel Reform: Documentaries Spur Debate about Educational Reform

    ERIC Educational Resources Information Center

    Hurley, Stephen

    2011-01-01

    Three new American documentaries including "Waiting for Superman," "The Lottery, Race to Nowhere" and one British entry, "We are the People We've Been Waiting For," have animated school reform debates. Each of these documentaries seeks to disturb the entrenched thinking by claiming that our educational institutions are suffering from a malaise…

  12. 49 CFR 260.13 - Credit reform.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 4 2010-10-01 2010-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act of 1990, 2 U.S.C. 661, requires Federal agencies to set aside the subsidy cost of new...

  13. 49 CFR 260.13 - Credit reform.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 4 2011-10-01 2011-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act of 1990, 2 U.S.C. 661, requires Federal agencies to set aside the subsidy cost of new...

  14. 49 CFR 260.13 - Credit reform.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 4 2012-10-01 2012-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act of 1990, 2 U.S.C. 661, requires Federal agencies to set aside the subsidy cost of new...

  15. 49 CFR 260.13 - Credit reform.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 4 2013-10-01 2013-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act of 1990, 2 U.S.C. 661, requires Federal agencies to set aside the subsidy cost of new...

  16. 49 CFR 260.13 - Credit reform.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 4 2014-10-01 2014-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act of 1990, 2 U.S.C. 661, requires Federal agencies to set aside the subsidy cost of new...

  17. General Education Reform: Opportunities for Institutional Alignment

    ERIC Educational Resources Information Center

    Fuess, Scott M., Jr.; Mitchell, Nancy D.

    2011-01-01

    General education reform provides strategic opportunities for departments. This article analyzes reform at the University of Nebraska-Lincoln, illustrating how departments could use the reform process to clarify their strategic planning, align with institutional goals, and steer the university closer to departmental objectives. (Contains 1 table.)

  18. Reform and Transform with the Arts

    ERIC Educational Resources Information Center

    Wilson, Mark

    2009-01-01

    When school leaders think of reform, their first thought is rarely "the arts," but perhaps they've been missing a vehicle that can inspire the adoption of best practices on a schoolwide basis. School leaders across Georgia are using the arts in the core reform areas that were recommended in "Breaking Ranks II: Strategies for High School Reform" as…

  19. Large-Scale Reform Comes of Age

    ERIC Educational Resources Information Center

    Fullan, Michael

    2009-01-01

    This article reviews the history of large-scale education reform and makes the case that large-scale or whole system reform policies and strategies are becoming increasingly evident. The review briefly addresses the pre 1997 period concluding that while the pressure for reform was mounting that there were very few examples of deliberate or…

  20. Leadership Lessons from Comprehensive School Reforms.

    ERIC Educational Resources Information Center

    Murphy, Joseph, Ed.; Datnow, Amanda, Ed.

    This volume explores the role of leadership in comprehensive school reform (CSR). It consists of 12 chapters: (1) "The Development of Comprehensive School Reform" (Joseph Murphy and Amanda Datnow); (2) "Expeditionary Learning Schools: Tenacity, Leadership, and School Reform" (Greg Farrell); (3) "The Modern Red School House: Leadership in…

  1. School Reform--Does It Really Matter?

    ERIC Educational Resources Information Center

    Bunting, Carolyn

    1999-01-01

    Looks at different waves of school reform beginning with Sputnik in the 1950s. Examines influences in today's reform, including industrial influences and school choice. Argues that the origins and outcomes of school reform have more to do with what is happening outside the school than within it, and that schools must think beyond objective indices…

  2. Considerations for Education Reform in British Columbia

    ERIC Educational Resources Information Center

    Santos, Ana

    2012-01-01

    Countries around the world refer to twenty-first century education as essential to maintaining personal and national economic advantage and draw on this discourse to advocate for and embark on educational reform. This paper examines issues around education reform, particularly in British Columbia. It argues that reformers should give careful…

  3. Whatever Happened to Undergraduate Reform? Carnegie Perspectives

    ERIC Educational Resources Information Center

    Marchese, Theodore J.

    2006-01-01

    The author asks whether higher education reform has run out of new things to say. The final two decades of the twentieth century were a remarkable period for innovation in undergraduate education. Many of higher education's earlier waves of reform had focused on curricular issues, on what should be taught. The new reformers by and large ignored…

  4. Funding Comprehensive School Reform. Rand Issue Paper.

    ERIC Educational Resources Information Center

    Keltner, Brent R.

    Comprehensive school reform is a type of reform process directed at primary and secondary education that relies on the simultaneous change of all elements of a school's operating environment aligned with a central, guiding vision. This new approach was developed in response to the growing dissatisfaction with the traditional piecemeal reform,…

  5. Assessing Students' Conceptions of Reform Mathematics.

    ERIC Educational Resources Information Center

    Star, Jon R.; Hoffmann, Amanda J.

    As the use of National Science Foundation (NSF)-sponsored, reform- oriented mathematics curricula has become more prevalent across the U.S., an increasing number of researchers are attempting to study the "impact" of reform. In particular, mathematics educators are interested in determining whether reforms are having the desired effects on…

  6. Community Organizing as an Education Reform Strategy

    ERIC Educational Resources Information Center

    Renee, Michelle; McAlister, Sara

    2011-01-01

    Community organizing for school reform offers an urgently needed alternative to traditional approaches to school change. Many current reforms fail to thrive due to lack of trust, understanding, or cultural relevance to the community being targeted. The high turnover of reformers (superintendents, principals, or outside organizations) in high-need…

  7. Globalization and Educational Reform in Contemporary Japan

    ERIC Educational Resources Information Center

    Qi, Jie; Zhang, Sheng Ping

    2008-01-01

    This study explores the notions of globalization as embodied in Japanese educational reforms. Modern institutional discourses of educational reform in Japan have shifted over time and all of these reform movements have been constructed by particular social and historical trajectories. Generally speaking, it has been taken for granted that the…

  8. Systemic Reform--Monitoring Its Progress.

    ERIC Educational Resources Information Center

    Gregg, Soleil

    1992-01-01

    This paper discusses a series of questions that state policymakers can use to assess the systemic nature of their education reform efforts. Suggestions are offered for identifying the evidence of scope, coherence, and balance of reform. To assess the scope of reform, a first step is to determine if the performance-based standards provide the…

  9. Whose Job Is It to Lead Reform?

    ERIC Educational Resources Information Center

    McAdams, Donald R.

    2004-01-01

    Much confusion exists today among board of education members and superintendents about governance roles, especially when a district is low performing and the public is demanding bold reform. Part of the confusion comes from the definition of reform. To many Americans, school reform means fine-tuning what education historian David B. Tyack calls…

  10. Catalog of School Reform Models. Program Report.

    ERIC Educational Resources Information Center

    Buechler, Mark

    Comprehensive school reform involves changes in every aspect of school operations, from classroom instruction to school governance. Some schools develop their own reform approach from within. Others seek assistance from without, particularly from organizations that have developed coherent, research-based approaches, or school-reform models. For…

  11. School Reform and Schools as Organizations.

    ERIC Educational Resources Information Center

    Willower, Donald J.

    1991-01-01

    Schools' characteristics obstruct reform because teacher and student norms and values are at variance with one another. Because most reforms gobble teacher time, reduce teacher autonomy, and disturb current routines, they frequently fail. Chances for success will improve when context or reforms directly addressing organizational features are…

  12. Governance Reform at China's "985 Project" Universities

    ERIC Educational Resources Information Center

    Qingnian, Xiong; Duanhong, Zhang; Hong, Liu

    2011-01-01

    Higher education reform in China is deepening, and the governance reform taking place at the 985 Project universities over the past decade has displayed a shift from government driven to internally driven, from adaptive to proactive, and from localized to systemic. This reflects the overall status of governance reform in China's higher education.…

  13. Lighting: Green Light.

    ERIC Educational Resources Information Center

    Maniccia, Dorine

    2003-01-01

    Explains that by using sustainable (green) building practices, schools and universities can make their lighting systems more efficient, noting that embracing green design principles can help schools attract students. Discusses lighting-control technologies (occupancy sensing technology, daylighting technology, and scheduling based technologies),…

  14. Sowing Green Seeds

    ERIC Educational Resources Information Center

    Yingjun, Chen; Jianzhuang, Rong

    2004-01-01

    This article deals with the development of environmental education Hunan Yueyang Middle School Number One. Famous for its beautiful environment and lush green trees, the school has won titles such as "park" unit, "garden" school, "green school" and "National Advanced Unit for Environmental Education." In order to popularize scientific knowledge of…

  15. Greening the Curriculum

    ERIC Educational Resources Information Center

    Kaye, Cathryn Berger

    2011-01-01

    The green concept has tremendous value in schools, especially when it reflects the central purpose and mission of schools: educating young people to participate and civically engage in society. Service learning, a research-based teaching pedagogy, provides a flexible framework for integrating green concepts across interdisciplinary content areas.…

  16. Green Chemistry and Education.

    ERIC Educational Resources Information Center

    Hjeresen, Dennis L.; Schutt, David L.; Boese, Janet M.

    2000-01-01

    Many students today are profoundly interested in the sustainability of their world. Introduces Green Chemistry and its principles with teaching materials. Green Chemistry is the use of chemistry for pollution prevention and the design of chemical products and processes that are environmentally benign. (ASK)

  17. Green Cleaning Label Power

    ERIC Educational Resources Information Center

    Balek, Bill

    2012-01-01

    Green cleaning plays a significant and supportive role in helping education institutions meet their sustainability goals. However, identifying cleaning products, supplies and equipment that truly are environmentally preferable can be daunting. The marketplace is inundated with products and services purporting to be "green" or environmentally…

  18. Green Buildings and Health.

    PubMed

    Allen, Joseph G; MacNaughton, Piers; Laurent, Jose Guillermo Cedeno; Flanigan, Skye S; Eitland, Erika Sita; Spengler, John D

    2015-09-01

    Green building design is becoming broadly adopted, with one green building standard reporting over 3.5 billion square feet certified to date. By definition, green buildings focus on minimizing impacts to the environment through reductions in energy usage, water usage, and minimizing environmental disturbances from the building site. Also by definition, but perhaps less widely recognized, green buildings aim to improve human health through design of healthy indoor environments. The benefits related to reduced energy and water consumption are well-documented, but the potential human health benefits of green buildings are only recently being investigated. The objective of our review was to examine the state of evidence on green building design as it specifically relates to indoor environmental quality and human health. Overall, the initial scientific evidence indicates better indoor environmental quality in green buildings versus non-green buildings, with direct benefits to human health for occupants of those buildings. A limitation of much of the research to date is the reliance on indirect, lagging and subjective measures of health. To address this, we propose a framework for identifying direct, objective and leading "Health Performance Indicators" for use in future studies of buildings and health. PMID:26231502

  19. Greening the Future

    ERIC Educational Resources Information Center

    Williamson, Norma Velia

    2011-01-01

    Because educators vicariously touch the future through their students, the author believes that they sometimes have the uncanny ability to see the future. One common future forecast is the phenomenal growth of green jobs in the emerging green economy, leading to the creation of the "Reach of the Sun" Solar Energy Academy at La Mirada High School…

  20. The Green Revolution.

    ERIC Educational Resources Information Center

    Huke, Robert E.

    1985-01-01

    Modern agriculture's green revolution refers to a complex package that includes improved seeds and a wide range of efficient management practices. The genetic history of and technological developments that led to the green revolution are described, and its impact discussed. (RM)

  1. Greening the Curriculum

    ERIC Educational Resources Information Center

    Kaye, Cathryn Berger

    2012-01-01

    The green concept has tremendous value in schools, especially when it reflects the central purpose and mission of schools: educating young people to participate and civically engage in society. School communities that keep greening the school on the periphery of their awareness will reap advantages, but those that align this idea with the…

  2. 10 Paths to Green

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2008-01-01

    Some institutions may feel comfortable with a few baby steps into the green world, while others may be ready to commit totally to environmental consciousness. Here, the author discusses 10 areas in which educators and administrators can beef up their green portfolio. These areas are in: alternative fuel, bikes/walking, water, education tools,…

  3. LIGHTWEIGHT GREEN ROOF SYSTEMS

    EPA Science Inventory

    Applying a Lightweight Green Roof System to a building can achieve in managing storm water runoff, decreasing heat gain, yielding energy savings, and mitigating the heat island effect. Currently, Most green roof systems are considerably heavy and require structural reinforceme...

  4. Green Infrastructure 101

    EPA Science Inventory

    Green Infrastructure 101 • What is it? What does it do? What doesn’t it do? • Green Infrastructure as a stormwater and combined sewer control • GI Controls and Best Management Practices that make sense for Yonkers o (Include operations and maintenance requirements for each)

  5. Custodial Operations: Green & Sustainable

    ERIC Educational Resources Information Center

    Campbell, J. Kirk

    2008-01-01

    Custodial Operations can have a significant impact on institutional green and sustainable goals if given the proper support and challenge. This article describes the green and sustainable custodial operations in place at Carleton College in Northfield, Minnesota. The article reviews the college's sustainable efforts on biodegradables, packaging,…

  6. A Green Clean

    ERIC Educational Resources Information Center

    Kravitz, Robert

    2006-01-01

    In the professional cleaning industry, green cleaning has been much discussed in the past few years. Usually, the information pertains to the many reasons why a green cleaning program should be started, the steps involved to get the program off the ground, and the potential benefits. However, although many facility managers and school…

  7. Implications of Lessons Learned From Tobacco Control for Tanning Bed Reform

    PubMed Central

    Sinclair, Craig

    2013-01-01

    Tanning beds used according to the manufacturer’s instructions expose the user to health risks, including melanoma and other skin cancers. Applying the MPOWER model (monitor, protect, offer alternatives, warn, enforce, and raise taxes), which has been used in tobacco control, to tanning bed reform could reduce the number of people at risk of diseases associated with tanning bed use. Among the tactics available to government are restricting the use of tanning beds by people under age 18 and those with fair skin, increasing the price of tanning bed services through taxation, licensing tanning bed operators, and banning unsupervised tanning bed operations. PMID:23449282

  8. Welfare, Tax Burden and Fiscal Balance in Artificial Societies

    NASA Astrophysics Data System (ADS)

    Kikuchi, Toshiko

    Japan's social security system is facing a crisis by short-sighted policies to balance of the accounts in a financial crisis. However, such a balance of accounts does not necessarily bring remedy of financial difficulties. If it is possible to reduce the social security payments because the weak become independent, it is considered that short-sighted reforms cause a further financial crisis. This study explores how welfare and tax burden influence fiscal balance using multi-agent simulations. The results of simulation show that fiscal balance is improved by high-welfare than a cut in fiscal expenditures, and that welfare reducing is impossible unless the three relations of social configuration (market, obligatory, and communal relations) function in balance with each other.

  9. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return in good faith and such return indicates no tax liability with respect to such tax on the part of... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53.6651-1 Section 53.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

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

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

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

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

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

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

  12. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  13. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  14. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax...

  15. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign taxes). See §§ 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  16. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  17. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  18. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  19. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  20. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  1. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  2. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  3. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  4. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  5. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  6. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  7. Building the green way.

    PubMed

    Lockwood, Charles

    2006-06-01

    Just five or six years ago, the term "green building" evoked visions of barefoot, tie-dyed, granola-munching denizens. There's been a large shift in perception. Of course, green buildings are still known for conserving natural resources by, for example, minimizing on-site grading, using alternative materials, and recycling construction waste. But people now see the financial advantages as well. Well-designed green buildings yield lower utility costs, greater employee productivity, less absenteeism, and stronger attraction and retention of workers than standard buildings do. Green materials, mechanical systems, and furnishings have become more widely available and considerably less expensive than they used to be-often cheaper than their standard counterparts. So building green is no longer a pricey experiment; just about any company can do it on a standard budget by following the ten rules outlined by the author. Reliable building-rating systems like the U.S. Green Building Council's rigorous Leadership in Energy and Environmental Design (LEED) program have done much to underscore the benefits of green construction. LEED evaluates buildings and awards points in several areas, such as water efficiency and indoor environmental quality. Other rating programs include the UK's BREEAM (Building Research Establishment's Environmental Assessment Method) and Australia's Green Star. Green construction is not simply getting more respect; it is rapidly becoming a necessity as corporations push it fully into the mainstream over the next five to ten years. In fact, the author says, the owners of standard buildings face massive obsolescence. To avoid this problem, they should carry out green renovations. Corporations no longer have an excuse for eschewing environmental and economic sustainability. They have at their disposal tools proven to lower overhead costs, improve productivity, and strengthen the bottom line. PMID:16770900

  8. Heroism and Science Education Reform.

    ERIC Educational Resources Information Center

    White, Robyn; Wallace, John

    1999-01-01

    Describes the activities of two prominent science educators who presided over Australian science curriculum reforms during the 1960s and 1970s. Represents the educators' actions as heroic and describe how the Heroes shaped, modified, and united the culture through referents, rituals, and artifacts. Speculates on the importance of heroic activity…

  9. Integrated reformer and shift reactor

    SciTech Connect

    Bentley, Jeffrey M.; Clawson, Lawrence G.; Mitchell, William L.; Dorson, Matthew H.

    2006-06-27

    A hydrocarbon fuel reformer for producing diatomic hydrogen gas is disclosed. The reformer includes a first reaction vessel, a shift reactor vessel annularly disposed about the first reaction vessel, including a first shift reactor zone, and a first helical tube disposed within the first shift reactor zone having an inlet end communicating with a water supply source. The water supply source is preferably adapted to supply liquid-phase water to the first helical tube at flow conditions sufficient to ensure discharge of liquid-phase and steam-phase water from an outlet end of the first helical tube. The reformer may further include a first catalyst bed disposed in the first shift reactor zone, having a low-temperature shift catalyst in contact with the first helical tube. The catalyst bed includes a plurality of coil sections disposed in coaxial relation to other coil sections and to the central longitudinal axis of the reformer, each coil section extending between the first and second ends, and each coil section being in direct fluid communication with at least one other coil section.

  10. Steam Reforming of Hydrocarbon Fuels

    SciTech Connect

    Ming, Qimin; Healey, T; Allen, Lloyd; Irving, Patricia M.

    2002-12-01

    has developed a proprietary catalyst formulation for the fuel processor that is being developed for use with polymer electrolyte membrane fuel cells. The catalyst has been tested for the steam reforming of various hydrocarbons such as natural gas, iso-octane, retail gasoline, and hexadecane. A 300h continuous test has shown that the catalyst has very stable performance for steam reforming of iso-octane at 800?C with a steam/C ratio of 3.6. The same catalyst was also tested for steam reforming hexadecane (a surrogate of diesel) for 73h as well as natural gas for over 150h continuously, without deactivation or carbon deposition. Sulfur tolerance of the catalyst was tested using iso-octane containing various concentrations of sulfur. There was no catalyst deactivation after a 220h continuous test using iso-octane with 100ppm sulfur. For comparison, a nickel catalyst (12wt.% Ni/Al2O3) was also tested using different levels of sulfur in iso-octane. The results indicated that the InnovaTek catalyst has a substantially improved sulfur resistance compared to the nickel catalysts currently used for steam reforming. In addition, a variation of the catalyst was also used to reduce CO concentration to < 1% by water gas shift reaction.

  11. Teacher Empowerment and School Reform

    ERIC Educational Resources Information Center

    Thornburg, Devin G.; Mungai, Anne

    2011-01-01

    Teachers in high-needs settings working with diverse populations are typically cited as a central element for school improvement yet are often described as resistant to such efforts. We sought to investigate the reasons behind teachers' views and beliefs about school reform within the context of collaboration and professional development, rather…

  12. Steam Hydrocarbon Cracking and Reforming

    ERIC Educational Resources Information Center

    Golombok, Michael

    2004-01-01

    The interactive methods of steam hydrocarbon reforming and cracking of the oil and chemical industries are scrutinized, with special focus on their resemblance and variations. The two methods are illustrations of equilibrium-controlled and kinetically-controlled processes, the analysis of which involves theories, which overlap and balance each…

  13. Structural Management with Participatory Reforms.

    ERIC Educational Resources Information Center

    Shaw, Judy

    Administrative managers who have the trust of their employees, who listen to their employees openly, and who share power with their employees are better equipped to confront and overcome obstacles. This paper discusses models for structural management that include participatory reforms. It identifies four common models of administration--rational,…

  14. Five Obstacles to Grading Reform

    ERIC Educational Resources Information Center

    Guskey, Thomas R.

    2011-01-01

    Educators seeking to reform grading must combat five long-held traditions that stand as formidable obstacles to change: (1) Grades should provide the basis for differentiating students; (2) grade distributions should resemble a bell-shaped curve; (3) grades should be based on students' standing among classmates; (4) poor grades prompt students to…

  15. Assessing Institutionalization of Educational Reforms

    ERIC Educational Resources Information Center

    Aypay, Ahmet; Kalayci, Serpil Sezer

    2008-01-01

    This study aims to assess the institutionalization of a major reform in the faculties of education in Turkey in the 1990s. A survey was administered to faculty members in eight faculties of education in the academic year 2005-2006. Factor analysis, t-tests and ANOVAs, and OLS regressions were used. Findings indicate that the most problematic area…

  16. Congress enacts health care reform.

    PubMed

    2010-03-01

    Health care reform at last: After nearly a century of effort by Presidents from Theodore Roosevelt on down, the Congress finally agreed on and President Barack Obama signed into law a system that covers most Americans, regulates sharp insurance practices, and embraces a paradigm shift from acute institutionally focused care to chronic disease management based on home and community-based care. PMID:20465039

  17. Education Reform: A Governor's View.

    ERIC Educational Resources Information Center

    Riley, Richard W.

    Enactment of South Carolina's Education Improvement Act of 1984 taught several lessons about successful education reform. The law provides for raising student performance by increasing academic standards; strengthening the teaching and testing of basic skills; elevating the teaching profession; improving leadership, management, and fiscal…

  18. Poor Children and Welfare Reform.

    ERIC Educational Resources Information Center

    Golden, Olivia

    This book analyzes how welfare reform can improve the lives of children, based on a study of successful programs that provide services to needy children and their families. The study looked at programs that operated in conjunction with the welfare department before the enactment of the Family Support Act and that operated successfully. Chapter 1…

  19. Reforming the Educational Administration Curriculum.

    ERIC Educational Resources Information Center

    Miklos, Erwin

    This paper discusses the conceptual reform of university-based graduate level administrator preparation programs. The functionalist, interpretative, and critical approaches to social science have important implications for the study of motivation, decision-making, communication and leadership. Interpretative and critical approaches must be woven…

  20. Misrecognition and Science Education Reform

    ERIC Educational Resources Information Center

    Brandt, Carol B.

    2012-01-01

    In this forum, I expand upon Teo and Osborne's discussion of teacher agency and curriculum reform. I take up and build upon their analysis to further examine one teacher's frustration in enacting an inquiry-based curriculum and his resulting accommodation of an AP curriculum. In this way I introduce the concept of misrecognition (Bourdieu and…

  1. Teacher Education Reform. Essay Review.

    ERIC Educational Resources Information Center

    Steiner-Khamsi, Gita

    1999-01-01

    Reviews three books that examine teacher-education reform from an international comparative perspective: "The Crisis in Teacher Education: A European Concern," by Anthony Adams and Witold Tulasiewicz; "Global Perspectives on Teacher Education," edited by Colin Brock; and "Learning and Teaching in an International Context: Research, Theory and…

  2. Battling for national health reform.

    PubMed

    DiVenere, L; Davis, M C

    1993-03-01

    At stake are the futures of all health care providers, including those that provide home care and hospice care. Who in Washington holds the ammunition to wage a winning war? Here is your insider's guide to the health reform leaders and their likely strategies. Be assured only that their battles will be intense. PMID:10123976

  3. Reform and Resistance at Oxford

    ERIC Educational Resources Information Center

    Labi, Aisha

    2006-01-01

    In recent years, both Harvard and Oxford Universities have been rattled by reform-minded--some say brash--leaders determined to question the status quo. At Harvard, President Lawrence H. Summers proved too controversial for his own good and is scheduled to step down this month after five contentious years in office. But at Oxford, John Hood, who…

  4. Holmes Group Pursues Reform Agenda.

    ERIC Educational Resources Information Center

    Murray, Frank B.

    1987-01-01

    The Holmes Group is a national organization of some 90 research universities that addresses the low quality of teacher preparation. Its goals are to reform teacher education and teaching itself by promoting intellectually sound programs, recognizing teacher differences, revising standards, connecting education programs with schools, and improving…

  5. Group Polarization and Educational Reform

    ERIC Educational Resources Information Center

    Tanner, David; Magdaleno, Kenneth

    2008-01-01

    Although educational leaders may be optimistic about initiating change, lasting reforms are rare. The group polarization literature, although dated, provides an important explanation for a very current problem. The theory holds that when there are differences of opinion to begin with, a counter-conformity effect works among members of groups.…

  6. Cultural Narcissism and Education Reform

    ERIC Educational Resources Information Center

    Pajak, Edward F.

    2011-01-01

    Background/Context: Scholars have described American culture in recent decades as narcissistic, manifested by displays of self-absorption tantamount to a pathological syndrome that has reached epidemic proportions. An education reform movement that is highly critical of public schools, teachers, and students has simultaneously emerged, espousing a…

  7. Reforming Educational Administration: Ethical Considerations.

    ERIC Educational Resources Information Center

    Calabrese, Raymond L.

    1993-01-01

    Suggests that serious ethical questions regarding the preparation of prospective school administrators have arisen out of the American reform movement. Discusses university-sponsored educational administration programs in the context of the social contract between the university and its various shareholders. Argues that such programs have a major…

  8. Going Green: Greening Your Marketing Efforts

    ERIC Educational Resources Information Center

    Germain, Carol Anne

    2009-01-01

    There is no doubt that the "Going Green" movement is in full swing. With global warming and other ecological concerns, people are paying closer attention to environmental issues and striving to live in a more sustainable world. For libraries, this is a perfect opportunity to be active in a campus-wide program and simultaneously promote library…

  9. Collection Development "Green Business": The Green Capitalist

    ERIC Educational Resources Information Center

    Eagan, Robert

    2009-01-01

    The "greening" of corporate behemoths like Wal-Mart, DuPont, and Toyota has received much media attention in recent years. But consider small businesses: according to the U.S. Small Business Administration, of the estimated 27 million firms in the United States, 99.7 percent have fewer than 500 employees, 97.5 percent have fewer than 20, and more…

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

    PubMed

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

    2011-12-01

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

  11. Health sector reforms in Argentina and the performance of the health financing system.

    PubMed

    Cavagnero, Eleonora

    2008-10-01

    In Argentina, health sector reforms put particular emphasis on decentralization and self-management of the tax-funded health sector, and the restructuring of the social health insurance during the 1990s. Unlike other countries in the region, there was no comprehensive plan to reform and unify the sector. In order to assess the effects of the reforms on the performance of the health financing system, this study looks at impacts on the three inter-related functions of revenue collection, pooling, and purchasing/provision of health services. Data from various sources are used to illustrate the findings. It was found that the introduction of cost recovery by self-managed hospitals increased their budgets only marginally and competition among social health insurance funds did not reduce fragmentation as expected. Although reforming the Solidarity Redistribution Fund and implementing a single basic package for the insured was an important step towards equity and transparency, the extent of risk pooling is still very limited. This study also provides recommendations regarding strengthening reimbursement mechanisms for public hospitals, and regulating the private sector as approaches to improving the fairness of the health financing system and protecting people from financial hardship as a result of illness. PMID:18378350

  12. Moving towards universal health coverage: health insurance reforms in nine developing countries in Africa and Asia.

    PubMed

    Lagomarsino, Gina; Garabrant, Alice; Adyas, Atikah; Muga, Richard; Otoo, Nathaniel

    2012-09-01

    We analyse nine low-income and lower-middle-income countries in Africa and Asia that have implemented national health insurance reforms designed to move towards universal health coverage. Using the functions-of-health-systems framework, we describe these countries' approaches to raising prepaid revenues, pooling risk, and purchasing services. Then, using the coverage-box framework, we assess their progress across three dimensions of coverage: who, what services, and what proportion of health costs are covered. We identify some patterns in the structure of these countries' reforms, such as use of tax revenues to subsidise target populations, steps towards broader risk pools, and emphasis on purchasing services through demand-side financing mechanisms. However, none of the reforms purely conform to common health-system archetypes, nor are they identical to each other. We report some trends in these countries' progress towards universal coverage, such as increasing enrolment in government health insurance, a movement towards expanded benefits packages, and decreasing out-of-pocket spending accompanied by increasing government share of spending on health. Common, comparable indicators of progress towards universal coverage are needed to enable countries undergoing reforms to assess outcomes and make midcourse corrections in policy and implementation. PMID:22959390

  13. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

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

  14. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. 1.6302-1 Section 1.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions §...

  15. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  16. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  17. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  18. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  19. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  20. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  1. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  2. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  3. Taxes; Business Education: 6463.02.

    ERIC Educational Resources Information Center

    Luksa, Cecelia

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

  4. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  5. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  6. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. § 1260.64 Section § 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  7. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  8. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled...

  9. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  10. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  11. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  12. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  13. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  14. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  15. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  16. 32 CFR 239.12 - Tax Documentation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Tax Documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax Documentation. For disbursed funds, tax documents will be certified by HQUSACE Finance Center, and distributed to applicants and...

  17. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  18. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  19. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  20. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...