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Last update: August 15, 2014.
1

Analysis of Potential Free-Rider Eligibility for a Proposed Commercial Building Lighting Tax Deduction  

SciTech Connect

The report provides estimates of the potential volume of ''free riders'', in terms of both eligible square footage and associated available tax deductions, in a proposed commercial building lighting tax amendment to the 2003 Energy Bill. Determination of the actual tax rate for businesses and how the amendment may impact tax revenue collected by the treasury is beyond the scope of this effort. Others, such as the Treasury itself, are best equipped to make their own estimates of the eventual impact based on the total deductions available to taxable entities.

Winiarski, David W.; Richman, Eric E.; Biyani, Rahul K.

2004-09-30

2

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

3

Is It Deductible? Sound Tax Advice for Board Members.  

ERIC Educational Resources Information Center

Discusses school board members' expenses that may be tax deductible, including newsletter funds and such business expenses as those for travel, telephone calls, organizational dues, professional publications, cards, gifts, entertainment, and a home office. (JM)

Spence, Robert W.; Dakan, T. Teal

1982-01-01

4

Professor Wins Right to Home-Office Tax Deduction.  

ERIC Educational Resources Information Center

The court decision upholding a college faculty member's eligibility for a federal income tax deduction for a home office used for research because his institution did not provide suitable space is discussed. (MSE)

Jacobson, Robert L.

1985-01-01

5

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

6

26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...  

Code of Federal Regulations, 2013 CFR

...deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2...deductions, or credits from abusive tax shelter partnerships. (a) Claims subject...relating to penalty for promoting abusive tax shelters, etc.). This section...

2013-04-01

7

Impact of Tax Reform Act of 1984 on deductions for prepaid intangible drilling costs  

SciTech Connect

The Act contains numerous provisions that taxpayers must consider in structuring their oil and gas investments, especially if the investment involves the prepayment of intangible drilling costs (IDCs). While not eliminating the deduction, the Act adds new rules that can limit the amount of any otherwise available deductions. The authors examine the impact of these new limitations on three groups of prepayments: those made by accrual-basis taxpayers, by cash-basis taxpayers who are not ''tax shelters'', and those made by cash-basis ''tax shelters''.

Lovelace, D.B.; Jackson, D.R.

1984-12-01

8

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2010 CFR

...the deduction and withholding of tax on payments to foreign persons...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...owner of the income under U.S. tax principles. Rather, the partners...partners (at any level in the chain of tiers) is a domestic...

2009-04-01

9

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2010 CFR

...the deduction and withholding of tax on payments to foreign persons...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...owner of the income under U.S. tax principles. Rather, the partners...partners (at any level in the chain of tiers) is a domestic...

2010-04-01

10

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... â(1) For the estates of decedents dying on or before December 31, 2004... (2) For the estates of decedents dying after December 31, 2004, see...

2013-04-01

11

Employee Protection and Tax Deductibility Issues when Insuring Employee Benefits through a Captive Insurance Company  

Microsoft Academic Search

Two recent Department of Labor (DOL) decisions have cleared the way for captive insurance subsidiaries to insure the employee benefits of their parent firms. This paper examines whether using captives for this purpose is beneficial for employees and whether employee benefit premiums should be tax deductible in this case. We conclude that under the DOL’s conditions, the practice is advantageous

Gene C. Lai; Michael J. McNamara

2004-01-01

12

Take the "Ow!" Out of Taxes Now: How to Plan for and Increase Your Medical Deductions  

ERIC Educational Resources Information Center

Each year countless taxpayers overpay simply because they're not taking full advantage of medical deductions. Individuals with disabilities are especially at risk. Time and energy spent running around to doctor visits, therapy sessions, and the like can leave little left to spend on preparing taxes. Fortunately, with a little effort year round and…

Medisky, Shannon M.

2009-01-01

13

Supreme Court Permits State Tax Deductions for Nonpublic Schools.  

ERIC Educational Resources Information Center

The Supreme Court's decision in "Mueller v. Allen" raises important constitutional questions about state financial support for the promotion of religion. The case also raises the issue of whether this nation can provide adequate financial support for public schools while simultaneously diverting tax resources to the nonpublic schools. (PB)

Flygare, Thomas J.

1983-01-01

14

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

15

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

16

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

Code of Federal Regulations, 2010 CFR

...taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-7 Limitation on credit if a deduction for...

2009-04-01

17

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

Code of Federal Regulations, 2010 CFR

...taxes is allowed under section 2053(d). 20.2011-2 Section 20.2011-2 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-2 Limitation on credit if a deduction for...

2009-04-01

18

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

Code of Federal Regulations, 2013 CFR

...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...in the case of the estate of a decedent dying before January 1, 1971) after the decedent's...section applies to the estates of decedents dying on or after October 20, 2009....

2013-04-01

19

Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax  

PubMed Central

Objective To assess the impact of state laws requiring or encouraging employers to establish “section 125” cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008–2009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missouri—three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15–17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a “snowball” fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law.

Hall, Mark A; Hager, Christie L; Orentlicher, David

2011-01-01

20

26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.  

Code of Federal Regulations, 2013 CFR

...purposes of this section, the term estate tax means the tax imposed under section 2001 or 2101...Revenue Code of 1939), reduced by the credits against such tax. Each person including in gross income an amount of income in respect of a...

2013-04-01

21

The Home-Office Deduction.  

ERIC Educational Resources Information Center

The Tax Reform Act of 1986 applies more severe restrictions on the home-office deduction to employees than to self-employed individuals. The recent changes in the home-office rules are explained and the remaining opportunities for faculty to deduct home-office expenses are outlined. (MLW)

Kertz, Consuelo Lauda; Hartgraves, Al L.

1987-01-01

22

26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...  

Code of Federal Regulations, 2013 CFR

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2013-04-01

23

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

Code of Federal Regulations, 2010 CFR

...gross income for 1968 of $10,000 and for 1969 of $20,000. Assume further with respect...300. Assume further with respect to 1969, that B itemizes his deductions which...1966 which is available as a carryover to 1969, B is required to treat such $500 as...

2010-04-01

24

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

Code of Federal Regulations, 2010 CFR

...gross income for 1968 of $10,000 and for 1969 of $20,000. Assume further with respect...300. Assume further with respect to 1969, that B itemizes his deductions which...1966 which is available as a carryover to 1969, B is required to treat such $500 as...

2009-04-01

25

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

26

Tax Information Series.  

National Technical Information Service (NTIS)

This publication consists of a series of tax information handouts in camera-ready format for use in legal assistance offices.... Income tax, IRAs, Interest, Moving expenses, Rental, Points, Divorce, Deductions, Bonds, Child and dependent care credit.

1993-01-01

27

Individual Income Tax Returns, 2007. Publication 1304 (Rev. 07-2009).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2009-01-01

28

Individual Income Tax Returns, 2008. Publication 1304 (Rev. 07-2010).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2008-01-01

29

Deductive Puzzling  

ERIC Educational Resources Information Center

To help fifth- through eighth-grade students develop their deductive reasoning skills, the author used a ten-week supplementary curriculum so that students could answer logic questions. The curriculum, a series of lessons built around language-independent logic puzzles, has been used in classrooms of fifth through eighth grades. In most cases,…

Wanko, Jeffrey J.

2010-01-01

30

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.  

Code of Federal Regulations, 2010 CFR

...false Deductions allowed nonresident alien individuals. 1.873-1 Section...CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

2010-04-01

31

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

32

26 CFR 1.601-1 - Special deduction for bank affiliates.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Special deduction for bank affiliates. 1.601-1 Section 1.601-1...CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank affiliates. (a) The special...

2013-04-01

33

26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.  

Code of Federal Regulations, 2013 CFR

... INCOME TAXES (CONTINUED) Earned Income of Citizens...exclusions, and credits. (a...is foreign earned income for that...Foreign taxes â(1...deduction or credit is allowed...and foreign earned income of $75...D's foreign taxes disallowed...deduction or credit purposes...

2013-04-01

34

Puerto Rico Supplement for Use in Preparing Tax Year 1997 Returns. VITA International for Use in IRS Volunteer Programs. VITA Volunteer Income Tax Assistance, TCE Tax Counseling for the Elderly.  

National Technical Information Service (NTIS)

Table of Contents: Filing Status and Exemptions; Source Rules for Income; Tax Computation--Taxpayers who do not itemize deductions Allocation of Standard Deduction for Taxpayer with Exempt Puerto Rico Income; Itemized Deductions; Who Must File; Adjustment...

1997-01-01

35

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

Code of Federal Regulations, 2010 CFR

...under section 168. (ii) In 1984, G's business use percentage is 80 percent...q)(1). The maximum amount of G's investment tax credit is $533.33...recovery percentages under section 168. G's unadjusted basis for purposes of...

2010-04-01

36

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

Code of Federal Regulations, 2010 CFR

...under section 168. (ii) In 1984, G's business use percentage is 80 percent...q)(1). The maximum amount of G's investment tax credit is $533.33...recovery percentages under section 168. G's unadjusted basis for purposes of...

2009-04-01

37

26 CFR 1.461-1 - General rule for taxable year of deduction.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false General rule for taxable year of deduction. 1.461-1 Section...CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction. (a) General rule...

2009-04-01

38

26 CFR 1.461-1 - General rule for taxable year of deduction.  

Code of Federal Regulations, 2010 CFR

...2011-04-01 false General rule for taxable year of deduction. 1.461-1 Section... INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction. (a) General rule...

2011-04-01

39

26 CFR 1.461-1 - General rule for taxable year of deduction.  

Code of Federal Regulations, 2010 CFR

...2012-04-01 false General rule for taxable year of deduction. 1.461-1 Section... INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction. (a) General rule...

2012-04-01

40

Tax shelters and corporate debt policy  

Microsoft Academic Search

We gather a unique sample of 44 tax shelter cases to investigate the magnitude of tax shelter activity and whether participating in a shelter is related to corporate debt policy. The average annual deduction produced by the shelters in our sample is very large, equaling approximately nine percent of asset value. These deductions are more than three times as large

John R. Graham; Alan L. Tucker

2006-01-01

41

26 CFR 1.563-1 - Accumulated earnings tax.  

Code of Federal Regulations, 2013 CFR

...INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-1 Accumulated earnings tax. In the determination of the dividends paid deduction for purposes of the accumulated...earnings tax imposed by section 531, a dividend paid after the close of any...

2013-04-01

42

Comparative analysis of tax exempt status for Federal income and Windfall Profit taxation  

SciTech Connect

The rationale for granting tax-exempt status to charitable, educational, religious, and scientific (CERS) organizations is examined in light of the limited exemption given to small-volume royalty owners under the Crude Oil Windfall Profits Tax Act of 1980 (WPT). A table of income-tax-exempt organizations comparing their status in regard to income taxes, the WPT, and deductible contributions shows that some are subject to the WPT. This not only means a loss of revenue for some, but represents a new policy in limiting the tax-exempt status for passive income. The decision to apply WPT is shown to be contrary to previous tax acts. This raises the possibility of Constitutional questions and litigation, but bills to exempt small-royalty owners may be the best solution. 74 references. (DCK9

Reese, C.E.; Black, R.L.

1981-03-01

43

Federal tax reform and the financing of state and local governments  

Microsoft Academic Search

Although the Reagan Administration tax reform proposals would reduce federal income tax liabilities for most taxpayers, federal tax reform would also create strong pressures on state and local governments to cut taxes and public services. These pressures would arise primarily because itemizers would no longer be able to deduct state and local taxes in determining their federal income tax liabilities.

Howard Chernick; Andrew Reschovsky

1986-01-01

44

Tax Avoidance And The Deadweight Loss Of The Income Tax  

Microsoft Academic Search

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

Martin Feldstein

1999-01-01

45

Tax Gap: Requiring Information Reporting for Charitable Cash Contributions May Not Be an Effective Way to Improve Compliance.  

National Technical Information Service (NTIS)

Individual taxpayers who misreport charitable cash contributions they deduct on their tax returns contribute to the tax gap, the difference between tax amounts taxpayers report and pay voluntarily and on time and the amounts they should pay under the law....

2009-01-01

46

Deductive Computer Programming.  

National Technical Information Service (NTIS)

Research has been conducted on the following related topics: Automated Deduction - new inference rules have been developed to facilitate reasoning about ordering relations, which pervade all software-development applications. Program Synthesis - a deducti...

Z. Manna

1993-01-01

47

Hypothetico-deductive diagnoses  

NASA Astrophysics Data System (ADS)

A diagnostic is inference to the state of a system from its observed and its expected behaviors. When no complete description is available--and this is not out of the ordinary in real-world applications--diagnosing a system cannot be done in a pure deductive way. To be more specific, deduction allows us to derive only partial diagnoses that must be completed to get closer to the actual one. Subsequently, searching for better diagnoses requires hypothetical reasoning, where the assumptions to be generated aim at reflecting the diagnostician beliefs. In the frame of hypothetico-deductive diagnostic, several approaches have been pointed out so far. The consistency-based method is the simplest one. It sanctions the lack of evidence that a component of a system fails by jumping to the conclusion that this component behaves correctly. In contrast to the consistency-based approach, the circumscription-based and the deductive/abductive methods take into account how components behave to complete what is deductively generated. This paper is devoted to a comparison of the consistency-based, the circumscription-based, and the deductive/abductive approaches to diagnostic. Its expected purpose is to provide a deeper understanding of both techniques. It is organized as follows: problem formulation and terminology are introduced in Section 2; Section 3 proposes a brief overview of the consistency-based, the circumscription-based, and the deductive/abductive methods; Section 4 details and compares the preference criteria each approach supports; Section 5 illustrates this comparison on a simple example; and Section 6 concludes this paper.

Marquis, Pierre

1992-03-01

48

Deductibles in health insurance  

NASA Astrophysics Data System (ADS)

This study is an extension to a simulation study that has been developed to determine ruin probabilities in health insurance. The study concentrates on inpatient and outpatient benefits for customers of varying age bands. Loss distributions are modelled through the Allianz tool pack for different classes of insureds. Premiums at different levels of deductibles are derived in the simulation and ruin probabilities are computed assuming a linear loading on the premium. The increase in the probability of ruin at high levels of the deductible clearly shows the insufficiency of proportional loading in deductible premiums. The PH-transform pricing rule developed by Wang is analyzed as an alternative pricing rule. A simple case, where an insured is assumed to be an exponential utility decision maker while the insurer's pricing rule is a PH-transform is also treated.

Dimitriyadis, I.; Öney, Ü. N.

2009-11-01

49

26 CFR 20.2056(a)-1 - Marital deduction; in general.  

Code of Federal Regulations, 2013 CFR

...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...2056(a)-2. With respect to decedents dying in certain years, a deduction is allowed...rules applicable in the case of decedents dying after November 10, 1988, if the...

2013-04-01

50

26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).  

Code of Federal Regulations, 2013 CFR

...subject to tax under section...has $400 of earned income and $2...child's earned income? A-8. Yes. The tax imposed by...net unearned income is not taken...deduction or credit for purposes...parent's tax...

2013-04-01

51

How Deductive Are You?  

NSDL National Science Digital Library

Students use deductive reasoning and their powers of observation to identify mystery items in a sealed, brown-paper bag. By using items such as bells, bags of water, coffee beans, and bags of frozen vegetables, teachers can encourage students to utilize their senses in order to make an identification.

Jeffery, Sharon

2004-09-01

52

More IOU tax favors. [Investor-owned utilities  

Microsoft Academic Search

Investor-owned utilities (IOUs), who paid only 5% of their net income in taxes in 1979, are seeking new tax favors from the Reagan administration in the form of access to the 10-5-3 accelerated depreciation and liberalized investment and energy tax credits, tax deferrals on reinvested dividends, tax-exempt bonding for oil-to-coal conversions, and deductions for nuclear-plant decommissioning and fuel disposal. The

Goldfield

1981-01-01

53

Aspects of analytic deduction  

Microsoft Academic Search

Let ? be the ordinary deduction relation of classical first-order logic. We provide an “analytic” subrelation ?3 of ? which for propositional logic is defined by the usual “containment” criterion \\u000a$$\\\\Gamma \\\\vdash ^a \\\\varphi iff \\\\Gamma \\\\vdash \\\\varphi and Atom(\\\\varphi ) \\\\subseteq Atom(\\\\Gamma ),$$\\u000a whereas for predicate logic, ?a is defined by the extended criterion \\u000a$$\\\\Gamma \\\\vdash ^a \\\\varphi iff

Athanassios Tzouvaras

1996-01-01

54

Tax Arbitrage by Colleges and Universities. A CBO Study  

ERIC Educational Resources Information Center

Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

Congressional Budget Office, 2010

2010-01-01

55

MEASURING CORPORATE TAX RATES AND TAX INCENTIVES: A NEW APPROACH  

Microsoft Academic Search

Taxes play an important but underemphasized role in the valuation of a company and its projects. For example, the authors estimate that the expected tax benefits from interest deductions by all publicly traded U.S. corporations were responsible for almost $1.4 trillion of their total market value of $12.7 trillion in 1991. In the case of RJR's 1989 leveraged buyout alone,

John R. Graham; Michael L. Lemmon

1998-01-01

56

Income Tax Act, 1989 (No. 1 of 1989), 6 April 1989.  

PubMed

This Saint Lucia Act revises and consolidates the law relating to income tax. It contains the following provisions, among others: 1) income accrued to a married woman is to be taxed in her own name; 2) the spousal deduction is set at $1500; and 3) the child deduction is set at $1000. PMID:12344541

1989-01-01

57

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms  

Microsoft Academic Search

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur

Clemens Fuest; Bernd Huber

2002-01-01

58

19 CFR 152.105 - Deductive value.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Deductive value. 152.105 Section 152.105 Customs...Merchandise § 152.105 Deductive value. (a) Merchandise concerned. For the purposes of deductive value, âmerchandise concernedâ means...

2013-04-01

59

Tax Breaks for Law Students.  

ERIC Educational Resources Information Center

A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)

Button, Alan L.

1981-01-01

60

26 CFR 1.563-2 - Personal holding company tax.  

Code of Federal Regulations, 2013 CFR

...INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding...subject to the provisions of section 541, dividends paid after the close of the taxable...be included in the computation of the dividends paid deduction for the taxable...

2013-04-01

61

26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.  

Code of Federal Regulations, 2013 CFR

...1.668(b)- 4A(a). The gross income, related deductions, and taxes paid for a prior taxable year of the beneficiary...reference to the final status of the gross income, deductions, credits, and taxes of the taxable year after the...

2013-04-01

62

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

In early 2001, President Bush released a summary of his agenda for tax relief. He claims to offer a "bold and fair tax relief plan that will reduce the inequities of the current tax code and help ensure that America remains prosperous." Highlights of Bush's proposal include doubling the child care credit to $1,000 per child, reinstating the ten percent deduction for two-earner couples, thus reducing the "marriage penalty," and eliminating inheritance taxes. The rather celebratory summary provides a short explanation of each element of the new tax plan, along with several charts on topics including consumer debt, tax rates for Americans on the edge of poverty, and the tax reduction for the poorest families. Finally, the report offers an easy-to-understand, side-by-side comparison of the current tax code and the Bush plan.

2001-01-01

63

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

NASA Astrophysics Data System (ADS)

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

Sedmak, M. R.

64

Fundamentals of Deductive Program Synthesis  

Microsoft Academic Search

An informal tutorial is presented for program synthesis, with an emphasis on deductive methods. According to this approach, to construct a program meeting a given specification, we prove the existence of an object meeting the specified conditions. The proof is restricted to be sufficiently constructive, in the sense that, in establishing the existence of the desired output, the proof is

Zohar Manna; Richard J. Waldinger

1992-01-01

65

A Graduate Tax Revisited.  

ERIC Educational Resources Information Center

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,…

Glennerster, Howard; Merrett, Stephen; Wilson, Gail

2003-01-01

66

Transforming White Light into Rainbows: Segmentation Strategies for Successful School Tax Elections  

ERIC Educational Resources Information Center

In the late 1600s, British physicist Sir Isaac Newton first demonstrated refraction and dispersion in a triangular prism. He discovered that a prism could decompose white light into a spectrum. Hold a prism up to the light at the correct angle and white light magically splits into vivid colors of the rainbow! So what do prisms and rainbows have to…

Senden, J. Bradford; Lifto, Don E.

2009-01-01

67

20 CFR 404.425 - Total amount of deductions where deduction events occur in more than 1 month.  

Code of Federal Regulations, 2013 CFR

...Total amount of deductions where deduction events occur in more than 1 month. 404.425...Total amount of deductions where deduction events occur in more than 1 month. If a deduction event described in §§ 404.415,...

2013-04-01

68

20 CFR 404.424 - Total amount of deductions where more than one deduction event occurs in a month.  

Code of Federal Regulations, 2013 CFR

...deductions where more than one deduction event occurs in a month. 404.424 Section...deductions where more than one deduction event occurs in a month. If more than one of the deduction events specified in §§ 404.415,...

2013-04-01

69

48 CFR 1852.236-71 - Additive or deductive items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

2013-10-01

70

26 CFR 1.1502-26 - Consolidated dividends received deduction.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Consolidated dividends received deduction. 1.1502-26...Items § 1.1502-26 Consolidated dividends received deduction. (a) In general. (1) The consolidated dividends received deduction for the...

2013-04-01

71

Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525  

ERIC Educational Resources Information Center

Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

Samwick, Andrew A.

2012-01-01

72

Tax Information for Refugees and Their Sponsors: Questions and Answers. Revised.  

ERIC Educational Resources Information Center

This guide provides Federal income tax information for refugees and their sponsors. Issues covered in a question and answer format include: (1) the tax status of refugees; (2) the criteria for declaring a refugee a dependent; (3) deductions for contributions to refugees or organizations that support them; (4) the distinction between resident and…

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

73

Capitalizing on Tax Benefits for Parents of Children with Special Needs  

ERIC Educational Resources Information Center

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

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

2006-01-01

74

An Introduction to Federal Income Tax Issues Relating to the Issuance of High-Yield Securities  

Microsoft Academic Search

This Article describes the basic federal income tax considerations relevant to the issuance of high-yield securities in the form of debt and preferred stock. In the case of debt securities, these issues include whether its classification as debt will be respected for federal income tax purposes, the application of the original issue discount rules, various potential limitations on the deductibility

Kenneth L. Hooker

1998-01-01

75

Tax Options, Clienteles, and Adverse Selection: The Case of Convertible Exchangeable Preferred Stock  

Microsoft Academic Search

Firms that issue convertible exchangeable preferred stock can later exchange it for debt with identical conversion and cash flow rights, thus capturing interest tax deductions when they can benefit from them. Despite tax and transaction-cost advantages, many issuers forego this innovative security in favor of otherwise identical, traditional convertible preferred stock. Tests of two potential explanations are presented, that issuers

Arnold R. Cowan

1999-01-01

76

Income Tax Law: U.S. Armed Forces Training: Instructor Guide.  

ERIC Educational Resources Information Center

The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

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

77

Income Tax Law: U.S. Armed Forces Training: Course Book.  

ERIC Educational Resources Information Center

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

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

78

US Tax Discrimination Against Large Corporations Should Be Discarded  

Microsoft Academic Search

Public opinion holds that large corporations should pay a higher statutory tax rate than other business firms, and enjoy fewer deductions in computing their taxable income. Americans and their representatives in Congress have long entertained the notion that a corporate check paid to the US Treasury means \\

Gary Clyde Hufbauer; Martin Vieiro

2011-01-01

79

Taxing Situations.  

ERIC Educational Resources Information Center

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

Sabo, Sandra R.

1995-01-01

80

Data Independent Recursion in Deductive Databases.  

National Technical Information Service (NTIS)

Some recursive definitions in deductive database systems can be replaced by equivalent nonrecursive definitions. In this paper we give a linear-time algorithm that detects many such definitions, and specify a useful subset of recursive definitions for whi...

J. Naughton

1986-01-01

81

A General Framework for Modal Deduction  

NASA Technical Reports Server (NTRS)

A general method of automated modal logic theorem proving is discussed and illustrated. This method is based on the substitutional framework for the development of systems for hybrid reasoning. Sentences in modal logic are translated into a constraint logic in which the constraints represent the connections between worlds in the possible world semantics for modal logic. Deduction in the constraint logic is performed by a non-modal deductive system which has been systematically enhanced with special-purpose constraint processing mechanisms. The result is a modal logic theorem prover, whose soundness and completeness is an immediate consequence of the correctness of the non-modal deductive system and some general results on constraint deduction. The framework achieves significant generality in that it provides for the extension of a wide range of non-modal systems to corresponding modal systems and that can be done for a wide range of modal logics.

Frisch, Alan M.; Scherl, Richard B.

1991-01-01

82

Natural deduction with general elimination rules  

Microsoft Academic Search

.   The structure of derivations in natural deduction is analyzed through isomorphism with a suitable sequent calculus, with\\u000a twelve hidden convertibilities revealed in usual natural deduction. A general formulation of conjunction and implication elimination\\u000a rules is given, analogous to disjunction elimination. Normalization through permutative conversions now applies in all cases.\\u000a Derivations in normal form have all major premisses of elimination

Jan Von Plato

2001-01-01

83

Tax Information and Tax Audit  

Microsoft Academic Search

The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about

marin ciumag

2005-01-01

84

Financing Higher Education: Federal Income-Tax Consequences.  

ERIC Educational Resources Information Center

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

Kelly, Marci

1991-01-01

85

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

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

86

Abstract Conjunctive Partial Deduction Using Regular Types and Its Application to Model Checking  

Microsoft Academic Search

We present an abstract partial deduction technique which uses regular types as its domain and which can handle conjunctions, and thus perform deforestation and tupling. We provide a detailed description of all the required operations and present an implementation within the ecce system. We discuss the power of this new specialisation algorithm, especially in the light of verifying and specialising

Michael Leuschel; Stefan Gruner

2001-01-01

87

26 CFR 1.163-1 - Interest deduction in general.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Interest deduction in general. 1.163-1 Section...Corporations § 1.163-1 Interest deduction in general. (a) Except as otherwise...264 to 267, inclusive, interest paid or accrued...

2013-04-01

88

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Forest management deductions. 163.25 Section 163... GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2011-04-01

89

77 FR 45480 - Deductions for Entertainment Use of Business Aircraft  

Federal Register 2010, 2011, 2012, 2013

...Deductions for Entertainment Use of Business Aircraft AGENCY: Internal Revenue Service (IRS...regulations relating to the use of business aircraft for entertainment. These final regulations...of deductions for the use of business aircraft for entertainment. On June 15,...

2012-08-01

90

20 CFR 404.1085 - Net operating loss deduction.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 2013-04-01 false Net operating loss deduction. 404.1085 Section... Self-Employment Income § 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you...

2013-04-01

91

26 CFR 1.151-1 - Deductions for personal exemptions.  

Code of Federal Regulations, 2010 CFR

...CONTINUED) Deductions for Personal Exemptions § 1.151-1 Deductions for personal exemptions. (a) In general. (1) In computing taxable income, an individual...and spouse (the so-called personal exemptions);...

2009-04-01

92

26 CFR 1.151-1 - Deductions for personal exemptions.  

Code of Federal Regulations, 2010 CFR

...CONTINUED) Deductions for Personal Exemptions § 1.151-1 Deductions for personal exemptions. (a) In general. (1) In computing taxable income, an individual...and spouse (the so-called personal exemptions);...

2010-04-01

93

42 CFR 410.160 - Part B annual deductible.  

Code of Federal Regulations, 2013 CFR

...toward meeting the annual deductible. (b) Exceptions. Expenses incurred...services are not subject to the Part B annual deductible and do not count toward...2) Pneumococcal, influenza, and hepatitis b vaccines and their...

2013-10-01

94

48 CFR 1452.236-71 - Additive or Deductive Items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive ItemsâDepartment of...

2013-10-01

95

48 CFR 252.236-7007 - Additive or deductive items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

2013-10-01

96

48 CFR 1436.571 - Additive and deductive items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

2013-10-01

97

48 CFR 452.236-70 - Additive or Deductive Items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

2013-10-01

98

48 CFR 1836.213-370 - Additive and deductive items.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

2013-10-01

99

The Dynamics of Deductive Reasoning: An fMRI Investigation  

ERIC Educational Resources Information Center

Although the basis for deductive reasoning has been a traditional focus of philosophical discussion, the neural correlates and mechanisms that underlie deductive reasoning have only recently become the focus of scientific investigation. In syllogistic deductive reasoning information presented in two related sequential premises leads to a…

Rodriguez-Moreno, Diana; Hirsch, Joy

2009-01-01

100

26 CFR 1.584-6 - Net operating loss deduction.  

Code of Federal Regulations, 2013 CFR

... 7 2013-04-01 2013-04-01 false Net operating loss deduction. 1.584-6 Section...CONTINUED) Banking Institutions § 1.584-6 Net operating loss deduction. The net operating loss deduction is not allowed to a...

2013-04-01

101

76 FR 40453 - Agency Information Collection (Insurance Deduction Authorization (for Deduction from Benefit...  

Federal Register 2010, 2011, 2012, 2013

...Control No. 2900-0024] Agency Information Collection (Insurance Deduction Authorization...Activity Under OMB Review AGENCY: Veterans Benefits Administration...or liens on his or her insurance contract. An agency may not conduct or...

2011-07-08

102

Automatic Deductive Verification with Invisible Invariants  

Microsoft Academic Search

The paper presents a method for the automatic verification of a certain class of parameterized systems. These are bounded-data systems consisting of N processes (N being the parameter), where each process is finite-state. First, we show that if we use the standard deductive inv rule for proving invariance properties, then all the generated veri cation conditions can be automatically resolved

Amir Pnueli; Sitvanit Ruah; Lenore D. Zuck

2001-01-01

103

Relations between Inductive Reasoning and Deductive Reasoning  

ERIC Educational Resources Information Center

One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments.…

Heit, Evan; Rotello, Caren M.

2010-01-01

104

Representations as Mediators of Adolescent Deductive Reasoning.  

ERIC Educational Resources Information Center

Three experiments examined the role of representations in adolescents' deductive reasoning. Findings indicated that, with age, conditional reasoning improved on tasks containing permission conditional relations; reasoning fallacies increased on tasks containing causal conditional relations. Valid conditional inferences were more common on problems…

Klaczynski, Paul A.; Narasimham, Gayathri

1998-01-01

105

42 CFR 409.87 - Blood deductible.  

Code of Federal Regulations, 2011 CFR

...blood or units of packed red cells that a beneficiary receives, during a calendar year, as an inpatient of a hospital or CAH or SNF, or on an outpatient basis under Medicare Part B. (4) The deductible does not apply to other blood components such...

2011-10-01

106

The Effect of Negation on Deductive Inferences  

Microsoft Academic Search

Research shows that negation can suppress the activation of propositions presented explicitly in text, but does negation have a similar effect on propositions that can be inferred? That is, does negation inhibit the inference process? Four experiments investigated whether a deductive inference that produces a negated conclusion (therefore not a) is made as readily as a similar inference form that

R. Brooke Lea; Elizabeth J. Mulligan

2002-01-01

107

Teaching and Assessing Deductive Reasoning Skills  

ERIC Educational Resources Information Center

The author examined the effectiveness of training in symbolic logic for improving students' deductive reasoning. A total of 116 undergraduate students (approximately equal numbers of men and women) enrolled in 1st-year university philosophy courses in symbolic logic participated in 2 studies. In both studies, students completed booklets of…

Leighton, Jacqueline P.

2006-01-01

108

Graphic Interface Design and Deductive Proof Construction.  

ERIC Educational Resources Information Center

Presents graphic means of representing deductive proofs in a sentential system of symbolic logic. Provides students with performance data following a description of the rule set and the working backwards method. Shows that one interface design is superior to others in respect to working backwards. Draws some general conclusions concerning the…

Croy, Marvin J.

1999-01-01

109

Glue-Nail: A Deductive Database System  

Microsoft Academic Search

Glue is a procedural language for deductive databases.It is designed to complement the purely declarativeNAIL! language, firstly by performing system functionsimpossible to write in NAIL!, and secondly by allowingthe procedural specification of algorithms for criticalcode sections. The two languages together are sufficientto write a complete application. Glue was designed tobe as close to NAIL! as possible, hence minimizing theimpedance mismatch

Geoffrey Phipps; Marcia A. Derr; Kenneth A. Ross

1991-01-01

110

A Deductive Approach to Program Synthesis  

Microsoft Academic Search

Program synthesis is the systematic derivation of a program from a given specification. A deductive approach to program synthesis is presented for the construction of recursive programs. This approach regards program synthesis as a theorem-proving task and relies on a theorem-proving method that combines the features of transformation rules, unification, and mathematical induction within a single framework.

Zohar Manna; Richard J. Waldinger

1980-01-01

111

Tractable Approximate Deduction using Limited Vocabularies  

Microsoft Academic Search

A new approach to tractable deduction froman expressive knowledge base is presented thatapproximates formulae by automatically mappingthem to some restricted language. Variousmappings and their properties are discussed,and an anytime algorithm to compute approximationsis presented. Several published approachesprove to be special instances of ours.To illustrate this, our formalism is used to formalizehierarchical knowledge bases, and to extendthem by allowing negation and

David W. Etherington; Mukesh Dalal

1992-01-01

112

DPAL: Deductive Language for Embroidery Pattern Assembling  

Microsoft Academic Search

This paper describes the design and implementation of DPA: a deductive language for embroidery pattern assembling. DPAL is\\u000a similar to SQL and generates the embroidery pattern by matching the operators of space relation with the rule in rule database.\\u000a It improves the production efficiency of embroidery drafts and increases the variety of colors and patterns.

Meng Bo; Lei Guo; Shifu Chen

2000-01-01

113

Higher Education: Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. Senate. GAO-12-560  

ERIC Educational Resources Information Center

The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax

White, James R.; Scott, George A.

2012-01-01

114

CPA Attested Tax Returns and Tax Evasion  

Microsoft Academic Search

For a considerable number of years, business income tax returns attested by a certified public accountant (CPA) have enjoyed special tax incentives. There has, however, been no documentary evidence to justify the existing tax incentive policy. This study, which uses a Tobit model to undertake an analysis of business income tax return data, empirically demonstrates that CPA attested tax returns

Suming Lin

2001-01-01

115

TaxIssue.com  

NSDL National Science Digital Library

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

116

Abductive, Inductive and Deductive Reasoning about Resources  

Microsoft Academic Search

\\u000a We describe a method for reasoning about programs that uses a mixture of abductive, inductive and deductive inference. It\\u000a allows us to synthesize a pre\\/post spec for a program procedure, without requiring any information about the procedure’s calling\\u000a context. The method can be used to obtain partial specifications for portions of large code bases in the millions of lines\\u000a of

Peter W. O'Hearn

2010-01-01

117

Auditing income tax self-assessment: the hidden cost of compliance  

Microsoft Academic Search

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand, for some taxes (eg. Employer PAYE deductions), much of the research shows that larger firms

John L. Turner; Malcolm Smith; Bruce Gurd

1998-01-01

118

Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.  

ERIC Educational Resources Information Center

The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

Conklin, Kristin D.

119

26 CFR 1.162(k)-1 - Disallowance of deduction for reacquisition payments.  

Code of Federal Regulations, 2013 CFR

...of deduction for reacquisition payments. 1.162(k)-1 Section 1.162(k)-1 Internal Revenue INTERNAL REVENUE SERVICE...Deductions for Individuals and Corporations § 1.162(k)-1 Disallowance of deduction for...

2013-04-01

120

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Additional first year depreciation deduction. 1.168(k)-1 ...168(k)-1 Additional first year depreciation deduction. (a) Scope and definitions...the 30-percent additional first year depreciation deduction allowable under...

2009-04-01

121

26 CFR 1.168(k)-1 - Additional first year depreciation deduction.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Additional first year depreciation deduction. 1.168(k)-1 ...168(k)-1 Additional first year depreciation deduction. (a) Scope and definitions...the 30-percent additional first year depreciation deduction allowable under...

2010-04-01

122

Value-Added Tax -- Can Schools Use It?  

ERIC Educational Resources Information Center

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Salmon, Richard G.

1973-01-01

123

26 CFR 1.172-1 - Net operating loss deduction.  

...2014-04-01 2014-04-01 false Net operating loss deduction. 1.172-1...Corporations (continued) § 1.172-1 Net operating loss deduction. (a) Allowance...subject to the Code the aggregate of the net operating loss carryovers and net...

2014-04-01

124

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Net operating loss deduction. 1.172-1...Corporations (continued) § 1.172-1 Net operating loss deduction. (a) Allowance...subject to the Code the aggregate of the net operating loss carryovers and net...

2011-04-01

125

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Net operating loss deduction. 1.172-1...Corporations (continued) § 1.172-1 Net operating loss deduction. (a) Allowance...subject to the Code the aggregate of the net operating loss carryovers and net...

2012-04-01

126

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1...Corporations (continued) § 1.172-1 Net operating loss deduction. (a) Allowance...subject to the Code the aggregate of the net operating loss carryovers and net...

2010-04-01

127

Differential Involvement of Left Prefrontal Cortexin Inductive and Deductive Reasoning  

ERIC Educational Resources Information Center

While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by…

Goel, Vinod; Dolan, Raymond J.

2004-01-01

128

Tax Policy: Choosing among Consumption Taxes.  

National Technical Information Service (NTIS)

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

1986-01-01

129

26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Marital deduction; valuation of interest passing...Taxable Estate § 20.2056(b)-4 Marital deduction; valuation of interest passing... The value, for the purpose of the marital deduction, of any deductible...

2010-04-01

130

26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 2009-04-01 false Marital deduction; valuation of interest passing...Taxable Estate § 20.2056(b)-4 Marital deduction; valuation of interest passing... The value, for the purpose of the marital deduction, of any deductible...

2009-04-01

131

Controlling tax evasion fluctuations  

Microsoft Academic Search

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

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

2008-01-01

132

7 CFR 1007.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

133

7 CFR 1033.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

134

7 CFR 1124.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

135

7 CFR 1131.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

136

7 CFR 1005.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

137

7 CFR 1006.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

138

7 CFR 1000.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

139

7 CFR 1030.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

140

7 CFR 1032.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

141

7 CFR 1126.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

142

7 CFR 1001.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

143

Deductive Composition of Astronomical Software from Subroutine Libraries  

Microsoft Academic Search

Automated deduction techniques are being used in a system calledAmphion to derive, from graphical specifications, programs composedfrom a subroutine library. The system has been applied to constructsoftware for the planning and analysis of interplanetary missions.

Mark E. Stickel; Richard J. Waldinger; Michael R. Lowry; Thomas Pressburger; Ian Underwood

1994-01-01

144

Planning and Imperative Program Synthesis: A Deductive Approach.  

National Technical Information Service (NTIS)

A theorem proving framework is developed particularly well suited to the program synthesis application. In this framework, a deductive tableau of assertions and goals is manipulated, with declarative sentences each associated with a term, called its outpu...

R. Waldinger

1990-01-01

145

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

ERIC Educational Resources Information Center

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

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

146

Towards Deductive Object-Oriented Databases Based on Conceptual Graphs  

Microsoft Academic Search

Deductive object-oriented databases (DOODBs) are an integration of deductive databases (DDBs) and object-oriented databases (OODBs). DOODBs could be considered to be a database system which is based on logic and object-oriented paradigm. Application areas of DOODBs include advanced information systems, natural language processing and knowledge bases. Conceptual graphs (CGs), a system of ordered-sort logic, have useful constructs which are suitable

Vilas Wuwongse; Bikash Chandra Ghosh

1992-01-01

147

Kinematic mental simulations in abduction and deduction  

PubMed Central

We present a theory, and its computer implementation, of how mental simulations underlie the abductions of informal algorithms and deductions from these algorithms. Three experiments tested the theory’s predictions, using an environment of a single railway track and a siding. This environment is akin to a universal Turing machine, but it is simple enough for nonprogrammers to use. Participants solved problems that required use of the siding to rearrange the order of cars in a train (experiment 1). Participants abduced and described in their own words algorithms that solved such problems for trains of any length, and, as the use of simulation predicts, they favored “while-loops” over “for-loops” in their descriptions (experiment 2). Given descriptions of loops of procedures, participants deduced the consequences for given trains of six cars, doing so without access to the railway environment (experiment 3). As the theory predicts, difficulty in rearranging trains depends on the numbers of moves and cars to be moved, whereas in formulating an algorithm and deducing its consequences, it depends on the Kolmogorov complexity of the algorithm. Overall, the results corroborated the use of a kinematic mental model in creating and testing informal algorithms and showed that individuals differ reliably in the ability to carry out these tasks.

Khemlani, Sangeet Suresh; Mackiewicz, Robert; Bucciarelli, Monica; Johnson-Laird, Philip N.

2013-01-01

148

High-Deductible Health Plans: Are Vulnerable Families Enrolled?  

PubMed Central

OBJECTIVE There is concern that high-deductible health plans may have negative effects on vulnerable groups. The objective of this study was to compare the characteristics of families who have children and switch to high-deductible health plans with those who stay in traditional plans. METHODS This double-cohort study included families who had children aged <18 years and were enrolled in a Massachusetts health plan through employers who did not offer a choice of health plans. We identified families who had traditional health maintenance organization plans for a 12-month baseline period between 2001 and 2004 and compared families whose coverage was then switched to a high-deductible health plan by their employers with similar families whose employer chose to remain in the traditional plan (controls). Data came from health plan enrollment and claims datasets and census data. We used multivariate logistic regression models to compare the characteristics of families who were switched to high-deductible health plans with controls. RESULTS We identified 839 families who had children and whose employer switched them to high-deductible health plans and 5133 controls. Among families with large employers, the adjusted odds of the employer switching to a high-deductible health plan were higher for families living in high-poverty neighborhoods. Among families with small employers, the adjusted odds of the employer switching to a high-deductible health plan were lower for families with more children, above-average family morbidity, and baseline total expenditures >$7000. CONCLUSIONS Among families with large employers offering a single health plan, those from low-income neighborhoods are more likely to be switched to high-deductible health plans. In contrast, families with small employers offering a single plan are more likely to be switched to high-deductible health plans if they are healthier and have lower baseline costs. These findings suggest that families with children in high-deductible plans may represent two distinct groups, one with higher-risk characteristics and another with lower-risk characteristics compared with those in traditional plans.

Galbraith, Alison A.; Ross-Degnan, Dennis; Soumerai, Stephen B.; Miroshnik, Irina; Wharam, J. Frank; Kleinman, Kenneth; Lieu, Tracy A.

2009-01-01

149

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

Discussions of environmental policy and the tax system have emphasized the value of pollution tax revenues, which can be used to reduce other tax distortions in the economy. However by raising private marginal production costs, environmental taxes also tend to reduce GDP and exacerbate the welfare costs of conventional taxes. For environmental taxes in consumption goods industries, the net welfare

Ian W. H. Parry

1995-01-01

150

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

PubMed Central

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

Kirchler, Erich; Wahl, Ingrid

2010-01-01

151

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

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

Harrison, Ellen K.

2001-01-01

152

The impact of tax policies on living organ donations in the United States.  

PubMed

In an effort to increase living organ donation, fifteen states passed tax deductions and one a tax credit to help defray potential medical, lodging and wage loss costs between 2004 and 2008. To assess the impact of these policies on living donation rates, we used a differences-in-differences strategy that compares the pre- and postlegislation change in living donations in states that passed legislation against the same change in those states that did not. We found no statistically significant effect of these tax policies on donation rates. Furthermore, we found no evidence of any lagged effects, differential impacts by gender, race or donor relationship, or impacts on deceased donation. Possible hypotheses to explain our findings are: the cash value of the tax deduction may be too low to defray costs faced by donors, lack of public awareness about the existence of these policies, and that states that were proactive enough to pass tax policy laws may have already depleted donor pools with previous interventions. PMID:22487077

Venkataramani, A S; Martin, E G; Vijayan, A; Wellen, J R

2012-08-01

153

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

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

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

2008-10-01

154

26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...  

... 2014-04-01 false Consolidated net operating loss deduction generally applicable...1997 § 1.1502-21A Consolidated net operating loss deduction generally applicable... (a) In general. The consolidated net operating loss deduction shall be an...

2014-04-01

155

26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...  

Code of Federal Regulations, 2012 CFR

... 2012-04-01 false Consolidated net operating loss deduction generally applicable...1997 § 1.1502-21A Consolidated net operating loss deduction generally applicable... (a) In general. The consolidated net operating loss deduction shall be an...

2012-04-01

156

26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...  

Code of Federal Regulations, 2011 CFR

... 2011-04-01 false Consolidated net operating loss deduction generally applicable...1997 § 1.1502-21A Consolidated net operating loss deduction generally applicable... (a) In general. The consolidated net operating loss deduction shall be an...

2011-04-01

157

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

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

Boskin, Michael J.

1985-01-01

158

Taxes in Europe Database  

Microsoft Academic Search

The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The \\

2009-01-01

159

Tuition Tax Credit Issue  

ERIC Educational Resources Information Center

President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

Carter, Jimmy; Moynihan, Daniel Patrick

1978-01-01

160

Controlling tax evasion ?uctuations  

Microsoft Academic Search

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

Frank Westerhofix; F. W. S. Lima; Georg Zaklan

161

Tax competition and Leviathan  

Microsoft Academic Search

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

Jeremy Edwards; Michael Keen

1996-01-01

162

Debt and Taxes  

Microsoft Academic Search

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

John S Flemming

1988-01-01

163

Preparing Your Taxes  

NSDL National Science Digital Library

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

Ng, Thiam H.

164

18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.  

Code of Federal Regulations, 2010 CFR

...PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts...

2010-04-01

165

Deductive Coordination of Multiple Geospatial Knowledge Sources  

NASA Astrophysics Data System (ADS)

Deductive inference is applied to choreograph the cooperation of multiple knowledge sources to respond to geospatial queries. When no one source can provide an answer, the response may be deduced from pieces of the answer provided by many sources. Examples of sources include (1) The Alexandria Digital Library Gazetteer, a repository that gives the locations for almost six million place names, (2) The Cia World Factbook, an online almanac with basic information about more than 200 countries. (3) The SRI TerraVision 3D Terrain Visualization System, which displays a flight-simulator-like interactive display of geographic data held in a database, (4) The NASA GDACC WebGIS client for searching satellite and other geographic data available through OpenGIS Consortium (OGC) Web Map Servers, and (5) The Northern Arizona University Latitude/Longitude Distance Calculator. Queries are phrased in English and are translated into logical theorems by the Gemini Natural Language Parser. The theorems are proved by SNARK, a first-order-logic theorem prover, in the context of an axiomatic geospatial theory. The theory embodies a representational scheme that takes into account the fact that the same place may have many names, and the same name may refer to many places. SNARK has built-in procedures (RCC8 and the Allen calculus, respectively) for reasoning about spatial and temporal concepts. External knowledge sources may be consulted by SNARK as the proof is in progress, so that most knowledge need not be stored axiomatically. The Open Agent Architecture (OAA) facilitates communication between sources that may be implemented on different machines in different computer languages. An answer to the query, in the form of text or an image, is extracted from the proof. Currently, three-dimensional images are displayed by TerraVision but other displays are possible. The combined system is called Geo-Logica. Some example queries that can be handled by Geo-Logica include: (1) show the petrified forests in Oregon north of Portland, (2) show the lake in Argentina with the highest elevation, and (3) Show the IGPB land cover classification, derived using MODIS, of Montana for July, 2000. Use of a theorem prover allows sources to cooperate even if they adapt different notational conventions and representation schemes and have never been designed to work together. New sources can be added without reprogramming the system, by providing axioms that advertise their capabilities. Future directions include entering into a dialogue with the user to clarify ambiguities, elaborate on previous questions, or provide new information necessary to answer the question. In addition, of particular interest is to deal with temporally varying data, with answers displayed as animated images.

Waldinger, R.; Reddy, M.; Culy, C.; Hobbs, J.; Jarvis, P.; Dungan, J. L.

2002-12-01

166

26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.  

Code of Federal Regulations, 2013 CFR

...of deduction for reacquisition payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE...Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-3 Disallowance of deduction for...

2013-04-01

167

42 CFR 408.92 - Change from group payment to deduction or individual payment.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Change from group payment to deduction or individual payment...SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.92 Change from group payment to deduction or individual...

2013-10-01

168

26 CFR 1.643(a)-0 - Distributable net income; deduction for distributions; in general.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Distributable net income; deduction for distributions; in...Beneficiaries § 1.643(a)-0 Distributable net income; deduction for distributions; in general. The term distributable net income has no application...

2013-04-01

169

26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.  

Code of Federal Regulations, 2010 CFR

...Disallowance of deductions, exclusions, and credits. 1.911-6 Section 1.911-6 Internal Revenue INTERNAL REVENUE SERVICE...Income of Citizens Or Residents of United States § 1.911-6 Disallowance of deductions, exclusions,...

2010-04-01

170

26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.  

Code of Federal Regulations, 2010 CFR

...Deduction for dividends paid on preferred stock of public utilities. 1.247-1...Deduction for dividends paid on preferred stock of public utilities. (a...of this section) on certain preferred stock (see paragraph (c)...

2009-04-01

171

26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.  

Code of Federal Regulations, 2010 CFR

...Deduction for dividends paid on preferred stock of public utilities. 1.247-1...Deduction for dividends paid on preferred stock of public utilities. (a...of this section) on certain preferred stock (see paragraph (c)...

2010-04-01

172

26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.  

Code of Federal Regulations, 2013 CFR

...Deduction for dividends paid on preferred stock of public utilities. 1.247-1...Deduction for dividends paid on preferred stock of public utilities. (a...of this section) on certain preferred stock (see paragraph (c)...

2013-04-01

173

Children's and Adults' Judgments of the Certainty of Deductive Inferences, Inductive Inferences, and Guesses  

ERIC Educational Resources Information Center

Children and adults rated their own certainty following inductive inferences, deductive inferences, and guesses. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Deductions were rated as more certain than strong inductions beginning in Grade 3, and fourth-grade children and adults…

Pillow, Bradford H.; Pearson, RaeAnne M.; Hecht, Mary; Bremer, Amanda

2010-01-01

174

26 CFR 1.1244(d)-4 - Net operating loss deduction.  

...2014-04-01 2014-04-01 false Net operating loss deduction. 1.1244...Gains and Losses § 1.1244(d)-4 Net operating loss deduction. (a) General...purpose of section 172, relating to the net operating loss deduction, any...

2014-04-01

175

26 CFR 1.1244(d)-4 - Net operating loss deduction.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 true Net operating loss deduction. 1.1244...Gains and Losses § 1.1244(d)-4 Net operating loss deduction. (a) General...purpose of section 172, relating to the net operating loss deduction, any...

2010-04-01

176

26 CFR 1.1244(d)-4 - Net operating loss deduction.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Net operating loss deduction. 1.1244...Gains and Losses § 1.1244(d)-4 Net operating loss deduction. (a) General...purpose of section 172, relating to the net operating loss deduction, any...

2011-04-01

177

26 CFR 1.1244(d)-4 - Net operating loss deduction.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Net operating loss deduction. 1.1244...Gains and Losses § 1.1244(d)-4 Net operating loss deduction. (a) General...purpose of section 172, relating to the net operating loss deduction, any...

2012-04-01

178

Children's and Adults' Evaluation of Their Own Inductive Inferences, Deductive Inferences, and Guesses  

ERIC Educational Resources Information Center

Adults' and kindergarten through fourth-grade children's evaluations and explanations of inductive inferences, deductive inferences, and guesses were assessed. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Beginning in third grade, deductions were rated as more certain than strong…

Pillow, Bradford H.; Pearson, RaeAnne M.

2009-01-01

179

26 CFR 1.547-4 - Effect on dividends paid deduction.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Effect on dividends paid deduction. 1.547-4 Section...Holding Companies § 1.547-4 Effect on dividends paid deduction. The deficiency dividends deduction shall be allowed as of the...

2013-04-01

180

26 CFR 1.243-1 - Deduction for dividends received by corporations.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for dividends received by corporations. 1.243-1...Corporations § 1.243-1 Deduction for dividends received by corporations. (a...allowed a deduction under section 243 for dividends received from a domestic...

2013-04-01

181

26 CFR 1.596-1 - Limitation on dividends received deduction.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Limitation on dividends received deduction. 1.596-1 ...Etc. § 1.596-1 Limitation on dividends received deduction. (a) In general...allowed as a deduction with respect to dividends received under part VIII,...

2013-04-01

182

26 CFR 1.1402(a)-7 - Net operating loss deduction.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Net operating loss deduction. 1.1402...Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years...

2013-04-01

183

26 CFR 1.702-2 - Net operating loss deduction of partner.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Net operating loss deduction of partner...Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under...

2013-04-01

184

TAX DEDUCTIBLE SPENDING, ENVIRONMENTAL POLICIES, AND THE "DOUBLE DIVIDEND" HYPOTHESIS. (R825313)  

EPA Science Inventory

The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

185

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.  

Code of Federal Regulations, 2013 CFR

...corpus as well as ordinary income), he takes into account in computing his income...including capital gains and losses) to which he would have been entitled had the trust not been in existence during the period he is treated as owner. (2)...

2013-04-01

186

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

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

Marko Köthenbürger

2002-01-01

187

Prolog-Based Deductive Database System. Prolog-DDBS.  

National Technical Information Service (NTIS)

A Prolog-based deductive database system (Prolog-DDBS), developed to remedy the shortage of Prolog, is described. Prolog-DDBS can be regarded as a Data Base Management System (DBMS); its statements may be used as commands or as predicates embedded in Prol...

J. Xu J. Wang

1988-01-01

188

Exstensions of Deductive Concept in Logic Programing and Some Applications  

Microsoft Academic Search

The paper presents ATP - a system for automated theorem proving based on ordered linear resolution with marked literals, its putting into the base of prolog-like language and some applications. This resolution system is especially put into the base of prolog-like language, as the surrogate for the concept of negation as definite failure. This logical complete deductive base is used

Petar Hotomski

2007-01-01

189

Possibilities: A Framework for Modeling Students' Deductive Reasoning in Physics  

ERIC Educational Resources Information Center

Students often make errors when trying to solve qualitative or conceptual physics problems, and while many successful instructional interventions have been generated to prevent such errors, the process of deduction that students use when solving physics problems has not been thoroughly studied. In an effort to better understand that reasoning…

Gaffney, Jonathan David Housley

2010-01-01

190

Compare and Contrast Inductive and Deductive Research Approaches  

ERIC Educational Resources Information Center

This discussion paper compares and contrasts "inductive" and "deductive" research approaches as described by Trochim (2006) and Plano Clark and Creswell (2007). It also examines the "exploratory" and "confirmatory" approaches by Onwueghuzie and Leech (2005) with respect to the assumption each holds about the nature of knowledge. The paper starts…

Soiferman, L. Karen

2010-01-01

191

46 CFR 69.119 - Spaces deducted from gross tonnage.  

Code of Federal Regulations, 2013 CFR

...maximum working space on each side of the equipment, if available...gear, capstan, windlass, and chain locker is deductible. A fore... (2) A space with curved sides on or above the tonnage deck...curved surface conforming to the side of the vessel must be...

2013-10-01

192

CRD: A New Data Mining Method in Deductive Databases  

Microsoft Academic Search

Data mining, also known as knowledge discovery in databases, has been popularlyrecognized as an important research issue with broad applications. Many kinds of datamining methods have been developed in previous studies. However, in order to servethe representation and implementation of deductive databases and intelligent query answering,there have been increasingly pressing calls on more general-purpose data miningtechniques. In this paper, we

Yunming Wang; Chun Tao; Yonggang Zhao; Yang Yang

1997-01-01

193

Allchin's Shoehorn, or Why Science Is Hypothetico-Deductive.  

ERIC Educational Resources Information Center

Criticizes Allchin's article about Lawson's analysis of Galileo's discovery of Jupiter's moons. Suggests that a careful analysis of the way humans spontaneously process information and reason supports a general hypothetico-deductive theory of human information processing, reasoning, and scientific discovery. (SOE)

Lawson, Anton E.

2003-01-01

194

Deductive Reasoning in Children with Specific Language Impairment  

ERIC Educational Resources Information Center

The diagnosis of specific language impairment (SLI) requires non-verbal ability to be in the normal range, but little is known regarding the extent to which general reasoning skills are preserved during development. A total of 122 children were tested; 40 SLI, 42 age-matched controls, and 40 younger language-matched controls. Deductive reasoning…

Newton, Elizabeth J.; Roberts, Maxwell J.; Donlan, Chris

2010-01-01

195

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2013 CFR

...taxable year ending after September 12, 1966, for which the taxpayer desires to deduct...such taxable year and after September 12, 1966. This election may be exercised...taxable year ending after September 12, 1966, during which the taxpayer pays or...

2013-04-01

196

Typing Issues in a Deductive Object-Oriented Language.  

National Technical Information Service (NTIS)

In this paper we describe typing issues related to the deductive object-oriented language DTL. The language DTL (of DataTypeLog), can be seen as an extension of Datalog equipped with complex objects, object identity, and multiple inheritance. DTL's type s...

C. M. R. Bal H. Balsters

1994-01-01

197

Tax Administration: The Federal/State Tax Information Exchange Program.  

National Technical Information Service (NTIS)

The report discusses the results of the review of the Federal/State Tax Information Exchange Program. Under the program, the Internal Revenue Service (IRS) and the states exchange tax information for purposes such as increasing tax revenues, reducing dupl...

1985-01-01

198

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

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

Information Center

2009-03-31

199

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

Federal Register 2010, 2011, 2012, 2013

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

2011-10-26

200

Tax Coordination and Unemployment  

Microsoft Academic Search

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

Clemens Fuest; Bernd Huber

1999-01-01

201

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

PubMed

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

Kirchler, Erich; Wahl, Ingrid

2010-06-01

202

Lighting.  

SciTech Connect

Since lighting accounts for about one-third of the energy used in commercial buildings, there is opportunity to conserve. There are two ways to reduce lighting energy use: modify lighting systems so that they used less electricity and/or reduce the number of hours the lights are used. This booklet presents a number of ways to do both. Topics covered include: reassessing lighting levels, reducing lighting levels, increasing bulb & fixture efficiency, using controls to regulate lighting, and taking advantage of daylight.

United States. Bonneville Power Administration.

1992-09-01

203

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

Microsoft Academic Search

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

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

204

Tax Competition and Tax Coordination in the European Union  

Microsoft Academic Search

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

George R. Zodrow

2003-01-01

205

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

National Technical Information Service (NTIS)

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

J. G. Gravelle

2010-01-01

206

The German property tax as a local business tax  

Microsoft Academic Search

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the

R-D Postlep

1987-01-01

207

Light  

NSDL National Science Digital Library

Have you ever wondered how light works? Today, you will be light detectives investigating how light works! Follow the links below to help your investigation! As you are reading about light, write down any words that you do not know. Use the dictionary link to find definitions. Write down their definitions as you find them. First, you will need to know some Light Basics Find out more about light with Light Fun Facts Want to know how glasses help people see? Go to Light and Lenses Look up any unknown words atWebster s Word Central ...

Massey, Miss

2009-03-15

208

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

209

Tax evasion and avoidance typologies  

Microsoft Academic Search

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

Jeffrey Simser

2008-01-01

210

Tax evasion, informants, and optimal auditing policy  

Microsoft Academic Search

We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax

Nir Dagan; Yossi Tobol

2005-01-01

211

Debt and the marginal tax rate  

Microsoft Academic Search

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

John R. Graham

1996-01-01

212

Review of Tax Policy and Reform Issues.  

ERIC Educational Resources Information Center

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

MacPhail-Wilcox, Bettye

1982-01-01

213

26 CFR 1.882-5 - Determination of interest deduction.  

Code of Federal Regulations, 2010 CFR

...INCOME TAXES Foreign Corporations...rate for each currency prescribed... (4) Translation convention for foreign currency. For each...Commissioner (International) may require...States trade or business, a...

2009-04-01

214

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section...53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level...that are parties to prohibited tax shelter transactions. (i) Prohibited...

2013-04-01

215

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

NSDL National Science Digital Library

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

1997-01-01

216

The Value-Added Tax in Developing Countries (La taxe sur la valeur ajoutĂ©e dans les pays en voie de dĂ©veloppement)(El impuesto al valor agregado en los paĂ­ses en desarrollo)  

Microsoft Academic Search

Choosing a sales tax technique depends on a variety of considerations to be weighed by each country in the light of its own economic and social conditions. Alternative techniques that have proved successful include (1) a single-stage manufacturers'\\/importers' tax; (2) a hybrid retail\\/wholesale tax; (3) a tandem system, including separate taxes on sales by manufacturers or wholesalers and on retail

George E. Lent; Milka Casanegra

1973-01-01

217

Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak  

Microsoft Academic Search

The central issue of this study is to gauge the general level of tax literacy among salaried taxpayers in Sabah and Sarawak. This study is undertaken to shed light on our preparedness to face the challenge posed by the implementation of Self Assessment System (SAS) on salaried taxpayers beginning from the year 2004 where taxpayers are expected to be functionally

Amrizah Kamaluddin; Nero Madi

2005-01-01

218

Inductive and Deductive Science Thinking: A Model for Lesson Development  

NSDL National Science Digital Library

Middle school students make great learning gains when they participate in lessons that invite them to practice their developing scientific reasoning skills; however, designing developmentally appropriate, clear, and structured lessons about scientific thinking and reasoning can be difficult. This challenge can be met through lessons that teach students not only what to know, but how to think about what they know . The lesson-planning model introduced in this article, called the Thinking Lesson Model, highlights two specific types of scientific reasoning processes: inductive thinking and deductive thinking.

Bilica, Kim; Flores, Margaret

2009-02-01

219

76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption  

Federal Register 2010, 2011, 2012, 2013

...exempt from special tonnage taxes and light money in ports of the United States. This document...United States and from the payment of light money. DATES: This amendment is effective November...exemption from special tonnage taxes and light money [[Page 68067

2011-11-03

220

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

Microsoft Academic Search

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

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

1998-01-01

221

Flat tax reform and informal production  

Microsoft Academic Search

In a progressive tax system, earnings inequality implies differences in marginal tax rates; and hence differences in the marginal incentive of each agent to evade those taxes. Although individual differences in tax evasion incentives can be eliminated by a simple flat tax regime, little is known about the potential effect of such a policy on the tax-evading sector. This paper

Stephen Eli Ahiabu

222

78 FR 64953 - Medicare Program; Inpatient Hospital Deductible and Hospital and Extended Care Services...  

Federal Register 2010, 2011, 2012, 2013

This notice announces the inpatient hospital deductible and the hospital and extended care services coinsurance amounts for services furnished in calendar year (CY) 2014 under Medicare's Hospital Insurance Program (Medicare Part A). The Medicare statute specifies the formulae used to determine these amounts. For CY 2014, the inpatient hospital deductible will be $1,216. The daily coinsurance......

2013-10-30

223

"Merds That Laugh Don't Like Mushrooms": Evidence for Deductive Reasoning by Preschoolers.  

ERIC Educational Resources Information Center

Examines the relationship between development of logical processes required in deductive reasoning and their use by preschoolers, also considering possible explanations for children's deductive reasoning. The relationship of problem content to real-world knowledge and the sequence of presentation of problem types were found to affect the display…

Hawkins, J.; And Others

1984-01-01

224

Cultural Difference in Stereotype Perceptions and Performances in Nonverbal Deductive Reasoning and Creativity  

ERIC Educational Resources Information Center

A total of 182 undergraduate students from China and the United States participated in a study examining the presence of stereotypical perceptions regarding creativity and deductive reasoning abilities, as well as the influence of stereotype on participants' performance on deductive reasoning and creativity in nonverbal form. The results showed…

Wong, Regine; Niu, Weihua

2013-01-01

225

26 CFR 1.591-1 - Deduction for dividends paid on deposits.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for dividends paid on deposits. 1.591-1 Section...Etc. § 1.591-1 Deduction for dividends paid on deposits. (a) In general...depositors or holders of accounts as dividends or interest on their deposits or...

2013-04-01

226

26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.  

...deduction for such contribution to $0([50% of $11,000]?[$1,000...which is treated as paid in 1972 is $0 ([50% of $11,000]?[$4,000 contributions...deduction for such contribution to $0 ([50% of $100,000]? $50,000,...

2014-04-01

227

26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.  

Code of Federal Regulations, 2011 CFR

...deduction for such contribution to $0([50% of $11,000]?[$1,000...which is treated as paid in 1972 is $0 ([50% of $11,000]?[$4,000 contributions...deduction for such contribution to $0 ([50% of $100,000]? $50,000,...

2011-04-01

228

26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.  

Code of Federal Regulations, 2010 CFR

...deduction for such contribution to $0([50% of $11,000]?[$1,000...which is treated as paid in 1972 is $0 ([50% of $11,000]?[$4,000 contributions...deduction for such contribution to $0 ([50% of $100,000]? $50,000,...

2010-04-01

229

26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.  

Code of Federal Regulations, 2012 CFR

...deduction for such contribution to $0([50% of $11,000]?[$1,000...which is treated as paid in 1972 is $0 ([50% of $11,000]?[$4,000 contributions...deduction for such contribution to $0 ([50% of $100,000]? $50,000,...

2012-04-01

230

The Relationship Between Deductibles and Wealth: The Case of Flood Insurance  

Microsoft Academic Search

This paper examines the effect of wealth on the demand for deductibles both theoretically and empirically for the case of flood insurance. Our study provides a synthesis and empirical examination of the economic theory of deductibles and its relationship with wealth. Previous articles have not examined these issues empirically, in particular for the specific case of flood insurance. We concentrate

Ran Barniv; Frederick Schroath; Avia Spivak

1999-01-01

231

Taxes and dividend policy under alternative tax regimes  

Microsoft Academic Search

This paper examines changes in corporate dividend policy around the introduction of a dividend imputation tax system. This represented a significant change to the Australian tax framework and allows us to test the effect of differential taxation on corporate dividend policy. Consistent with the tax preference for the distribution of dividends, we find dividend initiations, all dividend payout measures and

Kerry Pattenden; Garry Twite

2008-01-01

232

Redistribution and Tax Expenditures: The Earned Income Tax Credit  

Microsoft Academic Search

This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and family size, and examine the impacts of hypothetical reforms (expansions and

Nada Eissa; Hilary Hoynes

2008-01-01

233

Using deductive reasoning to promote the change of students' conceptions about force and motion  

NSDL National Science Digital Library

Deductive reasoning is a basic logic form used in scientific explanations and predictions. In dynamics, the process of finding the direction of force acting on a moving object, from the change of its motion, can be structured as a syllogism that is an elementary model of deduction. In this study, the syllogistic form of a scientific explanation task was used to help middle school students change their prior conceptions about force and motion. However, because the conclusion drawn from a syllogistic explanation task contradicted students' prior ideas, many rejected the conclusion or reached another conclusion without using deductive reasoning. From the preliminary interview using the syllogistic explanation task with eight students, we found four factors preventing students' use of deductive reasoning. In the main interview designed to remove these obstacles, it was observed that 26 of the 27 students could find the direction of force correctly by using deduction. Finally, implications for classroom teaching are discussed.

Park, Jongwon; Han, Sooja

2005-11-23

234

Tax Policy in Developing Countries: A World Bank Symposium.  

National Technical Information Service (NTIS)

Contents: Tax Reform in Colombia: Process and Results; Tax Reform in Malawi; Tax Administration and Tax Reform: Reflections on Experience; Lessons from Tax Reform: An Overview; Design of the Value Added Tax: Lessons from Experience; The Coordinated Reform...

J. Khalilzadeh-Shirazi A. Shah

1991-01-01

235

26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.  

Code of Federal Regulations, 2013 CFR

... false Deduction of original issue discount on instrument held by related foreign...163-12 Deduction of original issue discount on instrument held by related foreign...respect to the deduction of original issue discount owed to a related foreign person....

2013-04-01

236

26 CFR 25.2523(i)-1 - Disallowance of marital deduction when spouse is not a United States citizen.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Disallowance of marital deduction when spouse is not a United...25.2523(i)-1 Disallowance of marital deduction when spouse is not a United...section 2523(i)(1) disallows the marital deduction if the spouse of the...

2009-04-01

237

26 CFR 25.2523(i)-1 - Disallowance of marital deduction when spouse is not a United States citizen.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Disallowance of marital deduction when spouse is not a United...25.2523(i)-1 Disallowance of marital deduction when spouse is not a United...section 2523(i)(1) disallows the marital deduction if the spouse of the...

2010-04-01

238

Agglomeration, integration and tax harmonisation  

Microsoft Academic Search

Consideration of agglomeration reverses standard theoretical propositions in international tax competition. We show greater economic integration may lead to a ‘race to the top’ rather than a race to the bottom. Also, ‘split the difference’ tax harmonisation may harm both nations, a result that may explain why real-world tax harmonisation is rare. The key is that industrial concentration creates ‘agglomeration

Richard E. Baldwin; Paul Krugman

2004-01-01

239

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

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

Richard E. Baldwin; Paul Krugman

2000-01-01

240

26 CFR 1.9200-2 - Manner of taking deduction.  

Code of Federal Regulations, 2011 CFR

...number 1545-0767) (Sec. 266, Economic Recovery Tax Act of 1981 (Pub. L. 97-34; 95 Stat. 265); sec. 517, Highway Revenue Act of 1982 (Pub. L. 97-424; 96 Stat. 2097); and sec. 7805, Internal Revenue Code of 1954 (68A Stat....

2011-04-01

241

Rates and Taxes  

NSDL National Science Digital Library

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

Esty, Warren W.

2009-02-19

242

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

ERIC Educational Resources Information Center

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

Brighton, Deb; Northup, Jim

243

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

ERIC Educational Resources Information Center

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

Maag, Elaine

2009-01-01

244

The Optimal Gas Tax for California1  

Microsoft Academic Search

This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is $1.37\\/gallon, which is over 3 times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising $0.85\\/gallon. Of this, the congestion externality is taxed the most heavily, at

Y. Cynthia Lin; Lea Prince

2009-01-01

245

The boundaries of language and thought in deductive inference  

PubMed Central

Is human thought fully embedded in language, or do some forms of thought operate independently? To directly address this issue, we focus on inference-making, a central feature of human cognition. In a 3T fMRI study we compare logical inferences relying on sentential connectives (e.g., not, or, if … then) to linguistic inferences based on syntactic transformation of sentences involving ditransitive verbs (e.g., give, say, take). When contrasted with matched grammaticality judgments, logic inference alone recruited “core” regions of deduction [Brodmann area (BA) 10p and 8m], whereas linguistic inference alone recruited perisylvian regions of linguistic competence, among others (BA 21, 22, 37, 39, 44, and 45 and caudate). In addition, the two inferences commonly recruited a set of general “support” areas in frontoparietal cortex (BA 6, 7, 8, 40, and 47). The results indicate that logical inference is not embedded in natural language and confirm the relative modularity of linguistic processes.

Monti, Martin M.; Parsons, Lawrence M.; Osherson, Daniel N.

2009-01-01

246

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

PubMed Central

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

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

2013-01-01

247

THINKING ABOUT TAX  

Microsoft Academic Search

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

Edward J. McCaffery; Jonathan Baron

2006-01-01

248

Tax Information Series.  

National Technical Information Service (NTIS)

This publication consists of a series of tax information camera-ready handouts that may be lifted out and reproduced for a local Legal Assistance Preventive Law Program. Each has a cover sheet onto which the telephone number and location of the Legal Assi...

1992-01-01

249

Recent Tax Law Changes.  

ERIC Educational Resources Information Center

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

Lukaszewski, Thomas

1998-01-01

250

Tax Policy, Acquisition Activities and Earnings Retention Behavior: An Exploratory Economic Framework.  

National Technical Information Service (NTIS)

The report develops an analytical framework to examine the role that various tax code provisions play in a business merger or acquisition. It includes a discussion of the concept of 'tax neutrality' in the light of current literature, economic theory, and...

1981-01-01

251

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

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…

Milliken, Christine Topping

252

Introducing the Microcomputer into Undergraduate Tax Courses.  

ERIC Educational Resources Information Center

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

Dillaway, Manson P.; Savage, Allan H.

253

What explains attitudes towards tax levels? A multi-tax comparison  

Microsoft Academic Search

We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least unpopular. We find a strong self interest effect in attitudes, and for corrective taxes information increases acceptance. We perform two

Henrik Hammar; Sverker C. Jagers; Katarina Nordblom

2006-01-01

254

Death and taxes: Child health and the state tax freedom race  

Microsoft Academic Search

Each year the Tax Foundation releases rankings of U.S. states on time to Tax Freedom, or the day that the average taxpayer has met their tax burden. The current analysis sought to contextualize the tax freedom day rankings, by examining the association between state tax burden and key indicators of child wellbeing. The 2009 measure of days to tax freedom

Michael J. MacKenzie; David J. Tucker

2010-01-01

255

Corporate income tax reforms and international tax competition  

Microsoft Academic Search

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

Michael P. Devereux; Rachel Griffith; Alexander Klemm

2002-01-01

256

30 CFR 206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2010 CFR

... (m)(1) For new power plants or arrangements, base your initial deduction on estimates of allowable electricity generation costs for the applicable period. Use the most recently available operations data for the power plant or,...

2010-07-01

257

30 CFR 1206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2011 CFR

... (m)(1) For new power plants or arrangements, base your initial deduction on estimates of allowable electricity generation costs for the applicable period. Use the most recently available operations data for the power plant or,...

2011-07-01

258

30 CFR 1206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2012 CFR

... (m)(1) For new power plants or arrangements, base your initial deduction on estimates of allowable electricity generation costs for the applicable period. Use the most recently available operations data for the power plant or,...

2012-07-01

259

The muscles of the abdominal wall: a new functional approach with anatomoclinical deductions  

Microsoft Academic Search

Summary the basic functional anatomy of muscle can be investigated by histochemical analysis of the muscle fibers and kinesiologic electromyography. The results of these techniques lead to anatomoclinical deductions based on the structure of muscle.

M. Caix; G. Outrequin; B. Descottes; M. Kalfon; X. Pouget

1984-01-01

260

78 FR 52827 - Food Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility  

Federal Register 2010, 2011, 2012, 2013

...Reservations: Income Deductions and Resource Eligibility AGENCY: Food and Nutrition...FDPIR regulations to eliminate household resources from consideration when determining FDPIR...Part 253 to: Eliminate the household resource eligibility criterion. Expand...

2013-08-27

261

20 CFR 404.510 - When an individual is âwithout faultâ in a deduction overpayment.  

Code of Federal Regulations, 2013 CFR

...Administration of the event which caused or should have caused the deductions provided that such continued issuance of checks led him to believe in good faith that he was entitled to checks subsequently received. (h) Lack of knowledge that...

2013-04-01

262

26 CFR 1.911-4 - Determination of housing cost amount eligible for exclusion or deduction.  

Code of Federal Regulations, 2010 CFR

...cost amount eligible for exclusion or deduction. 1.911-4 Section 1.911-4 Internal Revenue INTERNAL REVENUE SERVICE...Income of Citizens Or Residents of United States § 1.911-4 Determination of housing cost amount...

2009-04-01

263

The Method of Scientific Discovery in Peirce’s Philosophy: Deduction, Induction, and Abduction  

Microsoft Academic Search

In this paper we will show Peirce’s distinction between deduction, induction and abduction. The aim of the paper is to show\\u000a how Peirce changed his views on the subject, from an understanding of deduction, induction and hypotheses as types of reasoning\\u000a to understanding them as stages of inquiry very tightly connected. In order to get a better understanding of Peirce’s

Cassiano Terra Rodrigues

2011-01-01

264

D&O Deductibles as a New Standard of Responsible Governance  

Microsoft Academic Search

\\u000a Listed German stock corporations have to agree a personal deductible if the company has taken out a D&O (directors’ and officers’\\u000a liability insurance) policy for its management board. A deductible rules that, in the event of litigation, portions of the\\u000a loss have to be borne personally by the insured individuals and aims at fostering responsible behavior. The present chapter\\u000a analyzes

Till Talaulicar

265

Economic Analysis of Supplemental Deductible Coverage as Recommended in the USDA's 2007 Farm Bill Proposal  

Microsoft Academic Search

A primary change to crop insurance contained in the USDA’s Farm Bill proposal is supplemental deductible coverage (SDC). SDC would allow farmers who purchase individual crop insurance coverage to purchase area-wide coverage in the amount of the individual policy deductible. This supplemental area-wide coverage would be similar to the existing Group Risk Plan policy, but with an accelerated indemnity schedule.

Paul D. Mitchell; Thomas O. Knight

2008-01-01

266

Alcohol Taxes and Birth Outcomes  

PubMed Central

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

Zhang, Ning

2010-01-01

267

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...various classes of taxes are intended only...character. Specific information relative to the scope of each tax, the forms...accompanied by a Federal Tax Deposit form. Each...deposits are made information regarding such...

2013-04-01

268

The Brain Network for Deductive Reasoning: A Quantitative Meta-analysis of 28 Neuroimaging Studies  

PubMed Central

Over the course of the past decade, contradictory claims have been made regarding the neural bases of deductive reasoning. Researchers have been puzzled by apparent inconsistencies in the literature. Some have even questioned the effectiveness of the methodology used to study the neural bases of deductive reasoning. However, the idea that neuroimaging findings are inconsistent is not based on any quantitative evidence. Here, we report the results of a quantitative meta-analysis of 28 neuroimaging studies of deductive reasoning published between 1997 and 2010, combining 382 participants. Consistent areas of activations across studies were identified using the multilevel kernel density analysis method. We found that results from neuroimaging studies are more consistent than what has been previously assumed. Overall, studies consistently report activations in specific regions of a left fronto-parietal system, as well as in the left Basal Ganglia. This brain system can be decomposed into three subsystems that are specific to particular types of deductive arguments: relational, categorical, and propositional. These dissociations explain inconstancies in the literature. However, they are incompatible with the notion that deductive reasoning is supported by a single cognitive system relying either on visuospatial or rule-based mechanisms. Our findings provide critical insight into the cognitive organization of deductive reasoning and need to be accounted for by cognitive theories.

Prado, Jerome; Chadha, Angad; Booth, James R.

2011-01-01

269

WorldWideWeb Tax  

NSDL National Science Digital Library

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

2007-07-01

270

Property Taxes and Elderly Mobility  

PubMed Central

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

Shan, Hui

2009-01-01

271

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

SciTech Connect

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

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

1995-11-01

272

Tax Reform, Tax Incentives and Investment Returns on Rental Housing.  

National Technical Information Service (NTIS)

The effects of the 1976 Tax Reform Act (TRA) on investment returns in rental housing are analyzed, and the effects of additional tax reforms on future rental housing investment returns are considered. Using a base investment case, consisting of data avail...

W. B. Brueggeman

1977-01-01

273

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

ERIC Educational Resources Information Center

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

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

274

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Nonresidents Not Citizens § 20.2106-2 Estates of nonresidents not citizens;...

2013-04-01

275

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

Code of Federal Regulations, 2013 CFR

...charitable contribution to a medical research organization may...spend such contribution for medical research in conjunction...contributions received for plant, facilities, or equipment, used solely for medical research purposes shall...

2013-04-01

276

Future Tuition Tax Credit Legislation.  

ERIC Educational Resources Information Center

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.…

Wood, R. Craig

1983-01-01

277

Income Tax - Discipline or Review?  

Microsoft Academic Search

A government needs money to be able to operate and usually raises a significant proportion of this finance by taxing those who live and earn income within its boundaries. This paper addresses aspects of the question why one government, the Australian government, should choose income tax as the major vehicle for raising revenue. Drawing on the work of the French

R. B. Williams

1992-01-01

278

Value Added Tax on Energy.  

National Technical Information Service (NTIS)

This report discusses the probable effects of replacing the Swedish excises on energy with a value added tax, the grounds for such a tax reform and certain efficiency aspects. In general, the effects seem to be positive, although some incentives to stimul...

1988-01-01

279

Tax Systems in Transition Economics  

Microsoft Academic Search

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent upon the ability of the emerging tax systems to efficiently enforce the tax system. As the transitional process continues, we

Jorge Martinez-Vazquez; Robert McNab

1997-01-01

280

Earned Income Tax Credit  

Microsoft Academic Search

In recent policy discussions in the Netherlands, the\\u000aEarned Income Tax Credit (EITC) has been put forward\\u000aas an effective instrument to reduce the unemployment\\u000arate among low-skilled workers. Using the MIMIC\\u000amodel, this article shows that a targeted EITC at low\\u000aincomes indeed seems effective in reducing unemployment.\\u000aHowever, the targeting concept features\\u000adecreasing returns. Furthermore, targeting typically\\u000aharms

Oers van F. M; Mooij de R. A

1998-01-01

281

Possibilities: A framework for modeling students' deductive reasoning in physics  

NASA Astrophysics Data System (ADS)

Students often make errors when trying to solve qualitative or conceptual physics problems, and while many successful instructional interventions have been generated to prevent such errors, the process of deduction that students use when solving physics problems has not been thoroughly studied. In an effort to better understand that reasoning process, I have developed a new framework, which is based on the mental models framework in psychology championed by P. N. Johnson-Laird. My new framework models how students search possibility space when thinking about conceptual physics problems and suggests that errors arise from failing to flesh out all possibilities. It further suggests that instructional interventions should focus on making apparent those possibilities, as well as all physical consequences those possibilities would incur. The possibilities framework emerged from the analysis of data from a unique research project specifically invented for the purpose of understanding how students use deductive reasoning. In the selection task, participants were given a physics problem along with three written possible solutions with the goal of identifying which one of the three possible solutions was correct. Each participant was also asked to identify the errors in the incorrect solutions. For the study presented in this dissertation, participants not only performed the selection task individually on four problems, but they were also placed into groups of two or three and asked to discuss with each other the reasoning they used in making their choices and attempt to reach a consensus about which solution was correct. Finally, those groups were asked to work together to perform the selection task on three new problems. The possibilities framework appropriately models the reasoning that students use, and it makes useful predictions about potentially helpful instructional interventions. The study reported in this dissertation emphasizes the useful insight the possibilities framework provides. For example, this framework allows us to detect subtle differences in students' reasoning errors, even when those errors result in the same final answer. It also illuminates how simply mentioning overlooked quantities can instigate new lines of student reasoning. It allows us to better understand how well-known psychological biases, such as the belief bias, affect the reasoning process by preventing reasoners from fleshing out all of the possibilities. The possibilities framework also allows us to track student discussions about physics, revealing the need for all parties in communication to use the same set of possibilities in the conversations to facilitate successful understanding. The framework also suggests some of the influences that affect how reasoners choose between possible solutions to a given problem. This new framework for understanding how students reason when solving conceptual physics problems opens the door to a significant field of research. The framework itself needs to be further tested and developed, but it provides substantial suggestions for instructional interventions. If we hope to improve student reasoning in physics, the possibilities framework suggests that we are perhaps best served by teaching students how to fully flesh out the possibilities in every situation. This implies that we need to ensure students have a deep understanding of all of the implied possibilities afforded by the fundamental principles that are the cornerstones of the models we teach in physics classes.

Gaffney, Jonathan David Housley

282

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

Microsoft Academic Search

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

Don Fullerton; Sarah E. West

2002-01-01

283

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

Microsoft Academic Search

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

Lawrence H. Goulder

1995-01-01

284

What is the role of induction and deduction in reasoning and scientific inquiry?  

NASA Astrophysics Data System (ADS)

A long-standing and continuing controversy exists regarding the role of induction and deduction in reasoning and in scientific inquiry. Given the inherent difficulty in reconstructing reasoning patterns based on personal and historical accounts, evidence about the nature of human reasoning in scientific inquiry has been sought from a controlled experiment designed to identify the role played by enumerative induction and deduction in cognition as well as from the relatively new field of neural modeling. Both experimental results and the neurological models imply that induction across a limited set of observations plays no role in task performance and in reasoning. Therefore, support has been obtained for Popper's hypothesis that enumerative induction does not exist as a psychological process. Instead, people appear to process information in terms of increasingly abstract cycles of hypothetico-deductive reasoning. Consequently, science instruction should provide students with opportunities to generate and test increasingly complex and abstract hypotheses and theories in a hypothetico-deductive manner. In this way students can be expected to become increasingly conscious of their underlying hypothetico-deductive thought processes, increasingly skilled in their application, and hence increasingly scientifically literate.

Lawson, Anton E.

2005-08-01

285

CAN SOFT DRINK TAXES REDUCE POPULATION WEIGHT?  

Microsoft Academic Search

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the United States. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exceptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper,

JASON M. FLETCHER; DAVID FRISVOLD; NATHAN TEFFT

2010-01-01

286

World Tax Index: Methodology and Data  

Microsoft Academic Search

The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI – World Tax Index, which is an overall multi-criteria index that was constructed by authors on the basis of hard as well as soft data. The soft data expresses Qualified Expert

Igor Kotlan; Zuzana Machova

2012-01-01

287

Fuel tax incidence and supply conditions  

Microsoft Academic Search

The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the literature testing the main predictions of the tax incidence model is sparse. In this paper, we examine the pass-through rate of state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors constraining the

Justin Marion; Erich Muehlegger

2011-01-01

288

Shooting Blanks: The War on Tax Havens  

Microsoft Academic Search

The United States Treasury conservatively estimates that tax havens cost the United States over $100 billion annually in lost tax revenue. In response to this epidemic, the United States and the Organization for Economic Cooperation and Development entered into Tax Information Exchange Agreements with states considered to be tax havens. These agreements received widespread recognition as a means of remedying

Timothy V. Addison

2009-01-01

289

Effective Marginal Tax Rates on Labor Income.  

National Technical Information Service (NTIS)

The system of marginal tax rates (the share of an additional dollar of income that will have to be paid in taxes) created by the tax code determines how taxes affect peoples economic behavior. This Congressional Budget Office (CBO) paperprepared at the re...

2005-01-01

290

A Pro-Family Income Tax.  

ERIC Educational Resources Information Center

Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

Carlson, Allan

1989-01-01

291

Interregional Energy Tax Exportation: An Interpretative Survey  

Microsoft Academic Search

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

William E. Morgan

1985-01-01

292

Income Tax Reform and Agriculture: A Symposium.  

ERIC Educational Resources Information Center

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

Economic Research Service (USDA), Washington, DC.

293

Tax reform for low-wage workers.  

PubMed

As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated. PMID:10634087

Seipel, M M

2000-01-01

294

26 CFR 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.  

Code of Federal Regulations, 2013 CFR

...ADMINISTRATION Additions to the Tax, Additional Amounts, and...Penalties Additions to the Tax and Additional Amounts § 301.6682-1 False information with respect to withholding...this chapter (Employment Tax Regulations)....

2013-04-01

295

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

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

Information Center

2007-02-22

296

Tax Policy: How Tax Incentives Encourage Soil and Water Conservation Investments.  

National Technical Information Service (NTIS)

The report provides information on tax provisions affecting agriculture. Reviewed are soil and water conservation tax incentives because of congressional concerns that existing erosion rates are excessive and that current tax incentives for farmers to mak...

1986-01-01

297

Tax Administration: Many Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks.  

National Technical Information Service (NTIS)

Individual taxpayers used commercial tax software to prepare over 39 million tax returns in 2007, making it critical to the tax administration system. The majority were then filed electronically, resulting in fewer errors and reduced processing costs comp...

2009-01-01

298

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

Federal Register 2010, 2011, 2012, 2013

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

2010-08-04

299

Tax-tariff reform with costs of tax administration  

Microsoft Academic Search

As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies\\u000a that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes\\u000a on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does\\u000a not hold

Knud J. Munk

2008-01-01

300

Proceedings of the International Workshop (5th) on Deductive Databases and Logic Programming. Workshop in Conjunction with ICLP'97. Held in Leuven, Belgium on July 11, 1997.  

National Technical Information Service (NTIS)

The one-day workshop is intended to attract researchers working in the related areas of deductive databases and logic programming. The first session on disjunctive deductive databases deals with the generation of stable and minimal models, and application...

U. Geske C. Ruiz D. Seipel

1997-01-01

301

26 CFR 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...  

Code of Federal Regulations, 2013 CFR

...discharge of indebtedness income and deferred original issue discount deductions of C corporations (temporary). 1.108(i...discharge of indebtedness income and deferred original issue discount deductions of C corporations (temporary). (a)...

2013-04-01

302

26 CFR 1.163-5T - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued...  

Code of Federal Regulations, 2013 CFR

...deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary). 1.163-5T Section...deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)....

2013-04-01

303

26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction of pre-1970 exploration expenditures in the year paid...Resources § 1.615-2 Deduction of pre-1970 exploration expenditures in the year paid...exploration expenditures prior to January 1, 1970, with respect to more...

2013-04-01

304

41 CFR 301-54.102 - What is the maximum amount my agency may deduct from my disposable pay?  

Code of Federal Regulations, 2013 CFR

... 2012-07-01 true What is the maximum amount my agency may deduct from my disposable pay? 301-54.102 Section 301-54...Procedures § 301-54.102 What is the maximum amount my agency may deduct from my disposable pay? As...

2013-07-01

305

Impact of the proposed energy tax on nuclear electric generating technologies  

SciTech Connect

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

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

1993-05-01

306

Truth about Frivolous Tax Arguments.  

National Technical Information Service (NTIS)

This document describes and responds to some of the more common frivolous arguments made by individuals and groups who oppose compliance with the federal tax laws. The first section groups these arguments under five general categories, with variations wit...

2012-01-01

307

Tax Information Series, January 2002.  

National Technical Information Service (NTIS)

This publication is one of a series prepared and distributed to assist legal assistance attorneys in the delivery of legal assistance in the local Tax Assistance Program. the series contains summaries of law, guidance, and sample documents for handling co...

2002-01-01

308

Greenspan Backs Bush's Tax Cuts  

NSDL National Science Digital Library

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

Missner, Emily D.

309

How Big Are the Tax Benefits of Debt?  

Microsoft Academic Search

thispaper I primarily focus on calculating corporate tax benefits. I develop a new measure of the tax benefits of debtthat provides information about not just the marginal tax rate but the entire tax benefit function.

John R. Graham

1999-01-01

310

26 CFR 41.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2013 CFR

...CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a)...

2013-04-01

311

26 CFR 53.4944-1 - Initial taxes.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments... Initial taxes. (a) On the private foundation â(1) In general. If a private foundation (as defined in section 509)...

2013-04-01

312

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

Code of Federal Regulations, 2010 CFR

...Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its By-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax)....

2009-10-01

313

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

Code of Federal Regulations, 2010 CFR

...Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its By-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax)....

2010-10-01

314

26 CFR 53.4965-3 - Prohibited tax shelter transactions.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section...Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. ...section 4965(e), the term prohibited tax shelter transaction meansâ (1)...

2013-04-01

315

20 CFR 404.453 - Penalty deductions for failure to report earnings timely.  

Code of Federal Regulations, 2013 CFR

...He did not make his annual reports for those years until July 1967. At that time it was found that 1966 was the only year for...amount of the penalty deduction.) [32 FR 19159, Dec. 20, 1967, as amended at 38 FR 3597, Feb. 8, 1973; 38 FR 9431,...

2013-04-01

316

Logic programming and deductive databases for genomic computations: a comparison between Prolog and LDL  

Microsoft Academic Search

The artificial intelligence (AI) languages of logic programming and deductive databases are simple, powerful tools for genomic research. Their simplicity and power in solving the restriction mapping problem for probed partial experiments are demonstrated, and the more traditional Prolog language is compared with the newer logical data language (LDL). The comparisons are made with respect to procedural control, declarativeness, ease

Wing-Kwong C. Wong

1993-01-01

317

Integrating Knowledge Acquisition and Deduction in Product Configuration by Neural Networks  

Microsoft Academic Search

In the development of product configurator, knowledge acquisition and deduction are the primary tasks which extract and represent configuration knowledge and then embody it into configurator to facilitate configuration process. Product configuration is implemented in dynamic environment where customers' preference and technical solutions always keep changing. Therefore, configuration knowledge should be timely modified to maintain the effectiveness of configuration activities.

Zhaoxun Chen; Liya Wang

2007-01-01

318

Calculating the Weather: Deductive Reasoning and Disciplinary "Telos" in Cleveland Abbe's Rhetorical Transformation of Meteorology  

ERIC Educational Resources Information Center

This paper explores the rhetorical basis of a major paradigm change in meteorology, from a focus on inductive observation to deductive, mathematical reasoning. Analysis of Cleveland Abbe's "The Physical Basis of Long-Range Weather Forecasts" demonstrates how in his advocacy for a new paradigm, Abbe navigates the tension between piety to tradition…

Majdik, Zoltan P.; Platt, Carrie Anne; Meister, Mark

2011-01-01

319

Deductive Synthesis of Numerical Simulation Programs from Networks of Algebraic and Ordinary Differential Equations  

Microsoft Academic Search

Scientists and engineers face recurring problems of constructing, testing and modifying numerical simulation programs. The process of coding and revising such simulators is extremely time-consuming, because they are almost always written in conventional programming languages. Scientists and engineers can therefore benefit from software that facilitates construction of programs for simulating physical systems. Our research adapts the methodology of deductive program

Thomas Ellman; Takahiro Murata

1998-01-01

320

APPLIED AGRO METEOROLOGY, APPLIED AGRO BIOLOGY AND THE HYPOTHETICO-DEDUCTIVE PRINCIPLE  

Microsoft Academic Search

The general scientific method called the hypothetico-deductive principle is pr esented and interpreted, and the scope of this principle in the agro meteorological and agro biological context of mans advanced crop growing systems, is shortly discussed. The presentation of this method is based on a rather thorough discussion and interpretation of two important concepts, the parameterization of physical and biological

Tor Hĺkon Sivertsen

321

Proof in School Mathematics: Insights from Psychological Research into Students' Ability for Deductive Reasoning  

Microsoft Academic Search

There are currently increased efforts to make proof central to school mathematics throughout the grades. Yet, realizing this goal is challenging because it requires that students master several abilities. In this article we focus on one such ability, namely, the ability for deductive reasoning, and we review psychological research to enhance what is currently known in mathematics education research about

Gabriel J. Stylianides; Andreas J. Stylianides

2008-01-01

322

26 CFR 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.  

Code of Federal Regulations, 2010 CFR

...of section 53) in determining the depreciation deduction. In the case of an employer who uses the full absorption method of inventory costing under § 1.471-11, the portion of the basis of the inventory attributable to the wage or...

2010-04-01

323

26 CFR 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.  

Code of Federal Regulations, 2013 CFR

...of section 53) in determining the depreciation deduction. In the case of an employer who uses the full absorption method of inventory costing under § 1.471-11, the portion of the basis of the inventory attributable to the wage or...

2013-04-01

324

26 CFR 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.  

Code of Federal Regulations, 2010 CFR

...of section 53) in determining the depreciation deduction. In the case of an employer who uses the full absorption method of inventory costing under § 1.471-11, the portion of the basis of the inventory attributable to the wage or...

2009-04-01

325

What Is the Role of Induction and Deduction in Reasoning and Scientific Inquiry?  

ERIC Educational Resources Information Center

A long-standing and continuing controversy exists regarding the role of induction and deduction in reasoning and in scientific inquiry. Given the inherent difficulty in reconstructing reasoning patterns based on personal and historical accounts, evidence about the nature of human reasoning in scientific inquiry has been sought from a controlled…

Lawson, Anton E.

2005-01-01

326

26 CFR 1.108(i)-3T - Rules for the deduction of OID (temporary).  

Code of Federal Regulations, 2013 CFR

...000), P's deferred OID deductions are the following amounts: $4,015.99 for 2010; $4,246.39 for 2011; $1,737.62 for 2012; and $0 for 2013. Example 3. (i) Facts. The facts are the same as in Example 1, except that...

2013-04-01

327

The Relationship between Deductive Reasoning Ability, Test Anxiety, and Standardized Test Scores in a Latino Sample  

ERIC Educational Resources Information Center

One Hundred and Twelve Latino students from Philadelphia participated in this study, which examined the development of deductive reasoning across adolescence, and the relation of reasoning to test anxiety and standardized test scores. As predicted, 11th and ninth graders demonstrated significantly more advanced reasoning than seventh graders.…

Rich, John D., Jr.; Fullard, William; Overton, Willis

2011-01-01

328

42 CFR 409.80 - Inpatient deductible and coinsurance: General provisions.  

Code of Federal Regulations, 2011 CFR

...deductible and coinsurance amounts are portions of the cost of covered hospital or CAH or SNF services that Medicare does not pay. (2) The hospital or CAH or SNF may charge these amounts to the beneficiary or someone on his or her behalf....

2011-10-01

329

42 CFR 409.80 - Inpatient deductible and coinsurance: General provisions.  

Code of Federal Regulations, 2010 CFR

...deductible and coinsurance amounts are portions of the cost of covered hospital or CAH or SNF services that Medicare does not pay. (2) The hospital or CAH or SNF may charge these amounts to the beneficiary or someone on his or her behalf....

2010-10-01

330

42 CFR 409.80 - Inpatient deductible and coinsurance: General provisions.  

Code of Federal Regulations, 2012 CFR

...deductible and coinsurance amounts are portions of the cost of covered hospital or CAH or SNF services that Medicare does not pay. (2) The hospital or CAH or SNF may charge these amounts to the beneficiary or someone on his or her behalf....

2012-10-01

331

26 CFR 1.461-1 - General rule for taxable year of deduction.  

Code of Federal Regulations, 2010 CFR

...legislative action, changes the assessment and...for 1962 on December 10, 1962...000 Since the change of accounting period...number of months (10) in the short period...deduction in each of the 10 succeeding taxable years...is a result of a change, not...

2010-04-01

332

Impact of Deductibles on Initiation and Continuation of Psychotherapy for Treatment of Depression  

PubMed Central

Objective To estimate the impact of deductibles on the initiation and continuation of psychotherapy for depression. Data sources/study setting Data from health care encounters and claims from Group Health Cooperative a large integrated health care system in Washington State was merged with information from a centralized behavioral health triage call center to conduct study analyses. Study design A retrospective observational design using a hierarchical logistic regression model was used to estimate initiation and continuation probabilities for use of psychotherapy adjusting for key socio-demographic/economic factors and prior use of behavioral health services relevant to individual decisions to seek mental health care. Data collection/extraction methods Analyses were based on merged data sets on patient enrollment, insurance benefits, use of mental health and general medical services and information collected by a triage specialist at a centralized behavioral health call center Principal findings Among individuals with unmet deductibles between $100 and $500, we found a statistically significant lower likelihood of making an initial visit but there was no statistically significant effect on making an initial or subsequent visit among individuals that had met their deductible. Conclusions Unmet deductibles appear to influence the likelihood of initiating psychotherapy for treating depression.

Fishman, Paul A.; Ding, Victoria; Hubbard, Rebecca; Ludman, Evette; Pabiniak, Chester; Stewart, Christine; Morales, Leo; Simon, Gregory E

2012-01-01

333

On the Hypothetico-Deductive Nature of Science--Darwin's Finches  

ERIC Educational Resources Information Center

Allchin (2006) has misinterpreted a classic case of hypothetico-deductive (HD) science in terms of his preferred "let's-gather-some-data-and-see-what-emerges" view. The misrepresentation concerns the research program of Peter and Rosemary Grant on Darwin's finches. The present essay argues that the Grants' research is HD in nature and includes a…

Lawson, Anton E.

2009-01-01

334

Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement  

ERIC Educational Resources Information Center

In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

Snowman, Ann MacKay

2005-01-01

335

The Effects of Deductive and Inductive Instruction on the Development of Language Learners' Pragmatic Competence  

ERIC Educational Resources Information Center

The present study investigated the effects of deductive and inductive teaching approaches to the acquisition of pragmatic competence on learners of English as a foreign language. In this study, 60 adult native speakers of Japanese with intermediate-level proficiency in English were each randomly assigned to 1 of 4 groups, which consisted of 3…

Takimoto, Masahiro

2008-01-01

336

42 CFR 409.80 - Inpatient deductible and coinsurance: General provisions.  

Code of Federal Regulations, 2013 CFR

...deductible and coinsurance amounts are portions of the cost of covered hospital or CAH or SNF services that Medicare does not pay. (2) The hospital or CAH or SNF may charge these amounts to the beneficiary or someone on his or her behalf....

2013-10-01

337

Deduction Electrified: ERPs Elicited by the Processing of Words in Conditional Arguments  

ERIC Educational Resources Information Center

This study investigates the ERP components associated with the processing of words that are critical to generating and rejecting deductive conditional Modus Ponens arguments ("If P then Q; P//"Therefore, "Q"). The generation of a logical inference is investigated by placing a verb in the minor premise that matches the one used in the antecedent of…

Bonnefond, Mathilde; Van der Henst, Jean-Baptiste

2013-01-01

338

The Use of Inductive and Deductive Reasoning to Model Snowmelt Runoff from Northern Mountain Catchments  

Microsoft Academic Search

Reliable hydrological modeling at small to medium scales is very difficult. At these scale, models require incorporation of both detailed process understanding and inputs along with information gained from observations of basin-wide streamflow phenomenon; essentially a combination of deductive and inductive approaches. At Granger Creek, part of the Wolf Creek Research Basin in the mountains of the Yukon Territory, Canada,

P. F. Dornes; J. W. Pomeroy; A. Pietroniro; S. K. Carey; W. L. Quinton

339

26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.  

Code of Federal Regulations, 2013 CFR

...not apply to any expenditures (whether or not currently deductible) paid or incurred for the purpose of soil or water conservation in respect of land used in farming, or for the prevention of erosion of land used in farming, within the...

2013-04-01

340

Measurement of Aviation-Related Tax Revenue in Kansas.  

National Technical Information Service (NTIS)

The objectives of this study were to identify the aviation-related taxes, measure the revenue generated, and analyze the trend in recent years in aviation-related tax rates and tax rates and tax revenue. Aviation-related taxes are defined as taxes paid to...

M. W. Babcock

1998-01-01

341

Tax Compliances in Korea and Japan: Why are they different?  

Microsoft Academic Search

We analyze the determinants of tax compliance, and illustrate why they have different levels of tax compliance between Korea and Japan. Japan has much higher level of policies in both tax audit and penalty structures than those of Korea. The disclosure policy of tax information is also different, such that an amount of tax evasion and the information about tax

Jin Kwon Hyun

342

Tax Competition and Information Sharing in Europe: A Signaling Game  

Microsoft Academic Search

This paper provides a challenging view to the tax harmonization issue. The literature often proposes tax harmonization to avoid free-riding behaviors in free-trade areas, and more particularly in monetary unions. Countries may decrease their tax rates in order to develop tax competitive advantage and attract capital. Without tax harmonization, tax autonomy may lead to a “race to the bottom.” The

Thierry Warin; André Fourçans

2006-01-01

343

Behavioral dynamics of tax compliance under an information services initiative  

Microsoft Academic Search

Tax authorities utilize the audit process, imposing penalties on tax evaders, as their primary means of enforcement. In recent years, a “service” paradigm, whereby tax authorities provide information about correct tax reporting to taxpayers, has shown the potential to further “encourage” correct tax reporting. This research utilizes laboratory experiments to investigate the behavioral dynamics pertaining to information acquisition and tax

Michael McKee; Caleb Siladke; Christian A. Vossler

2011-01-01

344

26 CFR 53.4945-1 - Taxes on taxable expenditures.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes â(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

2013-04-01

345

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

ERIC Educational Resources Information Center

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

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

346

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

EIA Publications

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

Information Center

2008-06-26

347

GIF: A Web-based System for Tax Management and Fiscal Intelligence in Municipal Tax Administration  

Microsoft Academic Search

This paper presents a system for tax management and fiscal intelligence, called GIF. The GIF system includes the modules NFSe (e-ST: electronic Services Tax) and DMSe (e-STI: electronic Services Tax Information), which consists of web applications oriented to the interaction of independent contractors with the municipal tax administration in order to release them from further fiscal obligations. The web applications

Francisco Assis M. Nascimento; Fernando Lehnen; Morecy V. Moré; Salomăo A. Leizer

2009-01-01

348

Impact of Earned Income Tax Credit: A Simulation of Tax Year 1976.  

National Technical Information Service (NTIS)

According to this simulation analysis of the 1976 tax year, families residing in the South would receive over 43 percent of benefits from the earned income tax credit, a refundable tax credit enacted into law as part of the Tax Reduction Act of 1975. It w...

T. A. Carlin

1976-01-01

349

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

ERIC Educational Resources Information Center

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

Yaniv, Gideon

2009-01-01

350

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945.  

National Technical Information Service (NTIS)

Income tax rates have been at the center of recent policy debates over taxes. Some policymakers have argued that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. For e...

T. L. Hungerford

2012-01-01

351

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

Federal Register 2010, 2011, 2012, 2013

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

2011-07-18

352

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

ERIC Educational Resources Information Center

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

Flowerdew, John; Wan, Alina

2006-01-01

353

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

Code of Federal Regulations, 2013 CFR

...tax-exempt party to a prohibited tax shelter transaction. 53.4965-4 Section...tax-exempt party to a prohibited tax shelter transaction. (a) In general...tax-exempt entity is a party to a prohibited tax shelter transaction if the entityâ (1)...

2013-04-01

354

The Value Added Tax and Small Business.  

National Technical Information Service (NTIS)

This research brings together information on the impact of the value added tax by (1) researching the catalog of literature; (2) analyzing the implications of a value added tax on small business; (3) investigating empirically and indepth the hypothesis th...

C. F. Palmer

1982-01-01

355

Reforming Tax Expenditure Programs in Poland  

Microsoft Academic Search

October 2000Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated?making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.Poland has recently begun reforming its tax program. In December 1999

Carlos B. Cavalcanti; Zhicheng Li

1999-01-01

356

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2013 CFR

... ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-3 ...applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. [T.D. 6296, 23 FR...

2013-04-01

357

26 CFR 20.2053-4 - Deduction for claims against the estate.  

Code of Federal Regulations, 2013 CFR

... ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-4 ...applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. [T.D. 9468, 74 FR...

2013-04-01

358

26 CFR 20.2053-5 - Deductions for charitable, etc., pledges or subscriptions.  

Code of Federal Regulations, 2013 CFR

... ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-5 ...applicability date. This section applies to the estates of decedents dying on or after October 20, 2009. [T.D. 6296, 23 FR...

2013-04-01

359

Optimal Trading and Tax Option Value of Defaultable Bonds with Asymmetric Capital Gain Taxes  

Microsoft Academic Search

Abstract Current U.S. tax laws provide investors an incentive to time the sales of their bonds to minimize,tax liability. T his gives rise to a tax timing option that affects bond value. I n reality, corporate bond investors’ tax-timing strategy is complicated by risk of default. E xisting term structure models have ignored the effect of the,tax-timing option and how,much,corporate

Peter Huaiyu Chen; Sheen X. Liu; Chunchi Wu

360

Estimates of Effective Corporate Income Tax Rates.  

National Technical Information Service (NTIS)

The report provides a comparison of effective corporate income tax rates. Effective tax rates have been prepared by simulating the law as it existed prior to the Tax Reform Act of 1986 (TRA), after enactment of the TRA, and after enactment of the Omnibus ...

1989-01-01

361

Company Tax Reform in the European Union  

Microsoft Academic Search

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

Peter Birch Sřrensen

2004-01-01

362

Tax credit for tight-sands gas  

Microsoft Academic Search

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose

Schugart

1985-01-01

363

Value Added Taxes, Chain Effects and Informality  

Microsoft Academic Search

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes

Aureo de Paula; Jose A. Scheinkman

2009-01-01

364

Layer Framework of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the subsystems of the tax management information system. Then we establish the layer framework of tax management information system, including page framework, application framework and data framework. The tax management information system can improve the taxation service, reduce the taxation cost, and provide reliable reference for macro-economic decisions.

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

365

The Inclomplete Global Market for Tax Information  

Microsoft Academic Search

The United States funds itself facing a growing disparity between the tax information it collects domestically and the tax information it is able to acquire from abroad. At the same time, globalization and technology have made it easier for taxpayers to ignore national borders and have therefore made the ability to acquire useful extraterritorial tax information more important than ever.

Steven A Dean

2008-01-01

366

Revenge, Tax Informing, and the Optimal Bounty  

Microsoft Academic Search

A common belief is that the IRS pays tax informants 10% of whatever their tips produce in revenue. Actually, the bounty rate is even lower, averaging, in recent years, less than 2% of the amount of taxes and fines recovered. Why is it that the IRS is so tightfisted in rewarding informants who help recover taxes that otherwise would not

Gideon Yaniv

2001-01-01

367

The Hope & Lifetime Learning Education Tax Credits.  

ERIC Educational Resources Information Center

This pamphlet describes the Hope and Lifetime Learning Education Tax Credits program for students in college or vocational school. It briefly explains what a tax credit is; who is eligible to claim the credit; the difference between Hope credits and other education tax credits; what costs qualify for the credit; what the inflation-adjusted credit…

Department of Education, Washington, DC. Student Financial Assistance.

368

Federal Policy Options for Property Tax Relief.  

National Technical Information Service (NTIS)

Four policy alternatives could be used by the Federal Government for State and local property tax relief. Such relief has been sought to reduce the regressivity of the property tax, shield low - income households from large tax liabilities, enable the eld...

1977-01-01

369

Corporate Tax Avoidance and Firm Value  

Microsoft Academic Search

How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax avoidance on firm value should vary systematically with the strength of firm governance institutions. The empirical results indicate that the average effect

Mihir A. Desai; Dhammika Dharmapala

2005-01-01

370

Estimating Labor Supply Responses Using Tax Reforms  

Microsoft Academic Search

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

Richard Blundell; Alan Duncan; Costas Meghir

1998-01-01

371

Tax reform in Australia and New Zealand  

Microsoft Academic Search

During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This

P D Groenewegen

1988-01-01

372

Harmonizing tax policies in Central America  

Microsoft Academic Search

This report proposes an action plan for the rationalization of tax structures for Central America. To harmonize tax policies among Central American nations, the report recommends the following: (a) continuing trade liberalization, by reducing thelevel and dispersion of effective trade protection; (b) shifting the tax system from reliance on trade to reliance on domestic transactions and income; (c) making the

Yalcin M. Baran

1989-01-01

373

Countercyclical taxes in a monopolistically competitive environment  

Microsoft Academic Search

In the context of a neoclassical growth model with monopolistic competition, this paper studies the stabilizing effects of countercyclical tax policy when the income tax rate has an additional role of financing government budget deficits. Consistent with the conventional wisdom, countercyclical taxes generally reduce aggregate volatility, unless the fiscal response to debt accumulation is weak. The presence of monopoly power

Ioana R. Moldovan

2010-01-01

374

Tax reform and air conditioners  

SciTech Connect

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

Spiewak, S.

1986-09-01

375

Thermal efficiency and taxes: the residential energy conservation tax credit  

Microsoft Academic Search

National concern over the growing American dependence on foreign oil has sparked interest in efforts to increase residential energy conservation through government incentives. Many officials, including, most recently, President Carter in his energy address, have considered utilizing tax credits because they are viewed as a popular and effective means of stimulating private conservation decisions. It is argued that a residential

Hyatt

1977-01-01

376

The impact of voting on tax payments  

PubMed Central

This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments.

Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

2010-01-01

377

Does Participating in a 401(k) Raise Your Lifetime Taxes?  

Microsoft Academic Search

Contributing to 401(k)s and similar tax-deferred retirement accounts certainly lowers current taxes. But does it lower your lifetime taxes? If average and marginal tax rates were independent of income and didn't change through time, the answer would be an unambiguous yes. The reduction in current taxes would exceed the increase in future taxes when measured in present value. But tax

Jagadeesh Gokhale; Laurence J. Kotlikoff; Todd Neumann

2001-01-01

378

Tax credit for tight-sands gas  

SciTech Connect

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose the tax credit or the incentive prices of the Natural Gas Policy Act. The decline in oil prices is significant enough to provide some producers an opportunity to take advantage of the tax credit. They should do some tax planning by calculating the estimated break-even point for NGPA incentive prices and the nonconventional gas production tax credit.

Schugart, G.L.

1985-06-01

379

A Physician's Approach - Designing in PROLOG: A Deductive Database of Patient Statistics of Patients with Musculoskeletal Disorders  

PubMed Central

This report deals with the development of a deductive database of statistics of patients with musculoskeletal conditions using PROLOG as the programming language. Data representation, query rules and control structures were done in a declarative style using the MicroPROLOG interpreter. The approach to the development of the deductive database is that of a practicing physician bearing in mind recommendations of computer scientists and programmers.

Allison, W. Anthony

1988-01-01

380

Using Decision Procedures to Build Domain-Specific Deductive Synthesis Systems  

NASA Technical Reports Server (NTRS)

This paper describes a class of decision procedures that we have found useful for efficient, domain-specific deductive synthesis. These procedures are called closure-based ground literal satisfiability procedures. We argue that this is a large and interesting class of procedures and show how to interface these procedures to a theorem prover for efficient deductive synthesis. Finally, we describe some results we have observed from our implementation. Amphion/NAIF is a domain-specific, high-assurance software synthesis system. It takes an abstract specification of a problem in solar system mechanics, such as 'when will a signal sent from the Cassini spacecraft to Earth be blocked by the planet Saturn?', and automatically synthesizes a FORTRAN program to solve it.

VanBaalen, Jeffrey; Roach, Steven; Lau, Sonie (Technical Monitor)

1998-01-01

381

Is the Gasoline Tax Regressive?  

Microsoft Academic Search

Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and expenditures which show that gasoline expenditures are a larger fraction of income for very low income households than for middle or high-income households. This paper argues that annual expenditure provides a more reliable indicator of household well-being than annual income. It uses data from

James M. Poterba

1991-01-01

382

Tax Reform and Higher Education.  

ERIC Educational Resources Information Center

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…

Franck, Gail

1987-01-01

383

A Property Tax Base Model  

Microsoft Academic Search

This model analyzes fiscal year changes and shifts in local government's real property tax base. The three variables quantified by this analysis are net new development, change in assessment-market price ratio and appreciation. The model's results provide useful analytical data to taxpayers and policy makers. These data can be used to help determine policy actions relative to (1) the amount

Ira Epstein

1979-01-01

384

The Earned Income Tax Credit  

Microsoft Academic Search

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

V. Joseph Hotz; John Karl Scholz

2001-01-01

385

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

Code of Federal Regulations, 2011 CFR

...organizations. (a) Requirement. A corporation, any organization subject to the tax imposed by section 511, and any private foundation subject to the tax imposed by section 4940, shall deposit all payments of tax imposed by chapter 1 of the Internal...

2011-04-01

386

Managing patients with high-deductible health plans and health savings accounts.  

PubMed

High-deductible health plans and health savings accounts have many patients and providers mutually mystified. It is very important for providers and their staff to understand and manage these emerging products. If the current growth rate of enrollment in these plans continues, 25% of your patients will be presenting with this coverage in fewer than six years. Mishandling these products can cause unnecessary cash flow issues, but a little proactivity, education, and training now, will go a long way. PMID:19743709

Weaver, Catherine M

2009-01-01

387

Complementary Frameworks of Scientific Inquiry: Hypothetico-Deductive, Hypothetico-Inductive, and Observational-Inductive  

Microsoft Academic Search

The 20th century philosophy of science began on a positivistic note. Its focal point was scientific explanation and the hypothetico-deductive (HD) framework of explanation was proposed as the standard of what is meant by “science.” HD framework, its inductive and statistical variants, and other logic-based approaches to modeling scientific explanation were developed long before the dawn of the information age.

Farzad Mahootian; Timothy E. Eastman

2009-01-01

388

MATHEMATICS EDUCATORS’ VIEWS ON THE ROLE OF MATHEMATICS LEARNING IN DEVELOPING DEDUCTIVE REASONING  

Microsoft Academic Search

This study examines the views of people involved in mathematics education regarding the commonly stated goal of using mathematics\\u000a learning to develop deductive reasoning that is usable outside of mathematical contexts. The data source includes 21 individual\\u000a semi-structured interviews. The findings of the study show that the interviewees ascribed different meanings to the above-stated\\u000a goal. Moreover, none of them said

Michal Ayalon; Ruhama Even

2010-01-01

389

Demonstrating Rigor Using Thematic Analysis: A Hybrid Approach of Inductive and Deductive Coding and Theme Development  

Microsoft Academic Search

In this article, the authors describe how they used a hybrid process of inductive and deductive thematic analysis to interpret raw data in a doctoral study on the role of performance feedback in the self-assessment of nursing practice. The methodological approach integrated data-driven codes with theory-driven ones based on the tenets of social phenomenology. The authors present a detailed exemplar

Jennifer Fereday; Eimear Muir-Cochrane

390

Performance back-deduction from a loading to flow coefficient map: Application to radial turbine  

NASA Astrophysics Data System (ADS)

Radial turbine stages are often used for applications requiring off-design operation, as turbocharging for instance. The off-design ability of such stages is commonly analyzed through the traditional turbine map, plotting the reduced mass-flow against the pressure-ratio, for reduced-speed lines. However, some alternatives are possible, such as the flow-coefficient ( ?) to loading-coefficient ( ?) diagram where the pressure-ratio lines are actually straight lines, very convenient property to perform prediction. A robust method re-creating this map from a predicted ?-? diagram is needed. Recent work has shown that this back-deduction quality, without the use of any loss models, depends on the knowledge of an intermediate pressure-ratio. A modelization of this parameter is then proposed. The comparison with both experimental and CFD results is presented, with quite good agreement for mass flow rate and rotational speed, and for the intermediate pressure ratio. The last part of the paper is dedicated to the application of the intermediate pressure-ratio knowledge to the improvement of the deduction of the pressure ratio lines in the ?-? diagram. Beside this improvement, the back-deduction method of the classical map is structured, applied and evaluated.

Carbonneau, Xavier; Binder, Nicolas

2012-12-01

391

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

PubMed Central

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

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

392

The Flat Tax: Implications for Financing Public Schools.  

ERIC Educational Resources Information Center

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

Rossmiller, Richard A.

393

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Application of optional tax. 1.3-1 Section 1.3-1 Internal Revenue INTERNAL REVENUE SERVICE...INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.3-1 Application of optional tax. (a)...

2009-04-01

394

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Application of optional tax. 1.3-1 Section 1.3-1 Internal Revenue INTERNAL REVENUE SERVICE...INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.3-1 Application of optional tax. (a)...

2010-04-01

395

With which countries do tax havens share information?  

Microsoft Academic Search

In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to sign at

2012-01-01

396

Tax evasion, information reporting, and the regressive bias prediction  

Microsoft Academic Search

A robust, but untested, prediction from the tax evasion literature is that optimal auditing induces a regressive bias in eective average tax rates compared to statutory rates, reducing the degree of redistribution in the tax system. Using Danish administrative data, we show that a calibrated structural model of rational tax evasion and tax enforcement can convincingly replicate the moments and

Jori Veng Pinje; Simon Halphen Boserup

2011-01-01

397

With Which Countries Do Tax Havens Share Information?  

Microsoft Academic Search

In recent years tax havens and o¤shore ?nancial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and e¤orts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to sign at

Katarzyna Anna Bilicka; Clemens Fuest

2012-01-01

398

20 CFR 606.20 - Cap on tax credit reduction.  

... 2014-04-01 false Cap on tax credit reduction. 606.20 Section 606...ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT...SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.20 Cap on tax...

2014-04-01

399

Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition  

Microsoft Academic Search

This paper presents a theoretical and empirical investigation of tax competition when voters use the tax policy of neighboring jurisdictions as information to evaluate the performance of their incumbent politicians. We show that this has implications both for voter tolerance of high taxes and for the process of tax setting itself, Our empirical results, which use two different tax data

Timothy Besley; Anne Case

1992-01-01

400

Russian Law on Value Added Tax of 12/91 and Russian Law on Excise Tax of 12/91.  

National Technical Information Service (NTIS)

The document contains the value added tax law which contains provisions on payers of taxation; list of goods/services exempt from the tax; tax rates and procedure for assessment; tax payment time; and responsibility of payers and monitoring by tax organs....

1992-01-01

401

Tax Constraint and Fiscal Policy: After the Property Tax. Volume 3: Technical Reports and Background Papers.  

National Technical Information Service (NTIS)

This final volume of the 3 - part report contains the background papers and technical reports assembled in connection with a tax policy analysis and planning project undertaken in Boston. It includes eight ''monitor reports'' by the tax study project moni...

1983-01-01

402

Tax Constraint and Fiscal Policy: After the Property Tax. Volume 2: Analytic Tools and Techniques.  

National Technical Information Service (NTIS)

This volume documents the data and details the methods employed in a study of tax constraint and fiscal policy based on data from Boston. It presents the operational, analytic, and organizational aspects of fiscal policy analysis and tax base management. ...

J. Avault

1983-01-01

403

Tax Compliance: Federal Grant and Direct Assistance Recipients Who Abuse the Federal Tax System.  

National Technical Information Service (NTIS)

Since February 2004, GAO has reported that weaknesses in the federal programs and controls that allowed thousands of federal contractors, tax exempt entities, and Medicare providers to receive government money while owing taxes. GAO was asked to determine...

2007-01-01

404

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

405

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

Federal Register 2010, 2011, 2012, 2013

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

2011-04-22

406

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

Federal Register 2010, 2011, 2012, 2013

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

2010-12-10

407

Dormann: Carbon tax too costly  

SciTech Connect

Hoechst chairman and European Chemical Industry Council (Cefic) president Juergen Dormann says he is {open_quotes}highly dismayed{close_quotes} by the European Commission`s recent decision to introduce an energy tax. Speaking at the recent Forum on Chemical Industry Competitiveness in Brussels-delegates to which included European industry commissioner Martin Bangemann - Dormann said electricity and gas prices in Europe are already 51% and 33% more expensive, respectively, than those in the U.S. {open_quotes}I feel the commission does not take Cefic`s voluntary energy efficiency program seriously,{close_quotes} say Dormann. Under the program, Cefic`s members have pledged to increase energy efficiency by 20% between 1990 and 2005. Hoechst has calculated that the proposed energy tax would increase its costs by about Ecu10 million in 1998, which will increase by Ecu34 million ($27 million)/year until 2002, Dormann adds.

NONE

1997-04-30

408

27 CFR 26.101 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...Beer § 26.101 Subject to tax. (a) Beer of Puerto Rican...United States and withdrawn for consumption or sale is subject to a tax equal to the internal...

2010-04-01

409

27 CFR 26.92 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...Wine § 26.92 Subject to tax. (a) Wine of Puerto Rican...United States and withdrawn for consumption or sale is subject to a tax equal to the internal...

2010-04-01

410

27 CFR 70.431 - Imposition of taxes; regulations.  

Code of Federal Regulations, 2010 CFR

...United States. Occupational taxes are imposed by manufacturers...Internal Revenue Code imposes a tax (equal to the internal revenue tax imposed in the United States...United States and withdrawn for consumption or sale. (b)...

2010-04-01

411

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2010 CFR

...Persons liable for tax. The tax imposed by law on beer...brewery where produced. The tax on beer transferred to a...which the beer is removed for consumption or sale. (Sec. 201...5414)) Determination of...

2010-04-01

412

19 CFR 10.3 - Drawback; internal-revenue tax.  

Code of Federal Regulations, 2010 CFR

...or, if such tax is being imposed...of entry for consumption or withdrawal from warehouse for consumption, the port director...internal-revenue tax on production...internal-revenue tax imposed at the time of entry for consumption or...

2010-04-01

413

48 CFR 252.229-7003 - Tax Exemptions (Italy).  

Code of Federal Regulations, 2010 CFR

...United States Forces in Italy are exempt from the following taxes: (1) Imposta di Fabbricazione (Production Tax for Petroleum Products). (2) Imposta di Consumo (Consumption Tax for Electrical Power). (3) Dazi Doganali...

2010-10-01

414

26 CFR 20.6321 - Statutory provisions; lien for taxes.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6321 Statutory provisions; lien for taxes. Sec....

2013-04-01

415

26 CFR 44.4901-1 - Payment of special tax.  

Code of Federal Regulations, 2013 CFR

...remittance of the full amount of tax due, the district director will issue a special tax stamp as evidence of payment of the special tax. (2) District directors will distinctly write or print on...

2013-04-01

416

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2010 CFR

...false Remission of tax liability. 40.284 Section...284 Alcohol, Tobacco Products and Firearms ALCOHOL...284 Remission of tax liability. Remission of the tax liability on tobacco products may be extended to...

2010-04-01

417

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2010 CFR

...false Remission of tax liability. 40.284 Section...284 Alcohol, Tobacco Products and Firearms ALCOHOL...284 Remission of tax liability. Remission of the tax liability on tobacco products may be extended to...

2009-04-01

418

GAO (General Accounting Office) Audits: Access to Tax Information.  

National Technical Information Service (NTIS)

To conduct some audits, such as those involving IRS' international tax activities, GAO needs access to information provided by foreign governments to IRS under the exchange-of-information provisions of tax treaties. All tax treaties ratified since 1981 by...

1986-01-01

419

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2013-04-01

420

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2010 CFR

...2009-01-01 2002-04-01 true Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2009-01-01

421

48 CFR 29.101 - Resolving tax problems.  

Code of Federal Regulations, 2013 CFR

...exemption from, or refund of, a tax. (c) When the constitutional...fixed-price contract containing a tax escalation clause. (d) Before...agency-designated counsel (1) for information on foreign tax treaties and agreements in...

2013-10-01

422

26 CFR 1.58-1 - Minimum tax exemption.  

Code of Federal Regulations, 2013 CFR

...has attached such information to its income tax return, amended...statement containing the information which is required...31 to the income tax return, amended...has attached such information to its income tax return,...

2013-04-01

423

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2010-04-01

424

76 FR 78816 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-12-20

425

76 FR 62689 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-10-11

426

Alleviation of Fuel Tax Evasion in Kentucky (Interim Report).  

National Technical Information Service (NTIS)

Motor fuel tax evasion is a problem of major significance nationwide. In Kentucky, evasion of motor fuel taxes could mean an annual loss of approximately $25 million. The study was initiated to provide Kentucky officials involved with fuel tax collection ...

M. S. Irby J. D. Crabtree

1994-01-01

427

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

Federal Register 2010, 2011, 2012, 2013

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

2011-01-06

428

75 FR 9359 - Drawback of Internal Revenue Excise Taxes  

Federal Register 2010, 2011, 2012, 2013

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

2010-03-02

429

27 CFR 19.424 - Authorized withdrawals free of tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

2013-04-01

430

Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education  

ERIC Educational Resources Information Center

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

Daberkow, Kevin S.; Lin, Wei

2012-01-01

431

Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals  

Microsoft Academic Search

An open question in the literature on the taxation of multinational corporations is whether repatriation taxes influence whether the profits of foreign subsidiaries are repatriated or reinvested abroad. Theoretical models suggest that dividend remittances should not be influenced by repatriation taxes. The results of recent empirical work indicate that dividend remittances are sensitive to repatriation taxes. This paper investigates whether

Rosanne Altshuler; T. Scott Newlon; William Randolph

1996-01-01

432

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

Federal Register 2010, 2011, 2012, 2013

...materially less income or a materially...of foreign tax credits than would...may claim a credit for...amount of any income, war profits...excess profits taxes paid or accrued...million premium income and claim a direct foreign tax credit for...

2011-07-18

433

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

Microsoft Academic Search

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

Kartik Athreya; Devin Reilly; Nicole B. Simpson

2010-01-01

434

Pollution tax heuristics: An empirical study of willingness to pay higher gasoline taxes  

Microsoft Academic Search

Economists widely agree that in concept, pollution taxes are the most cost-effective means of reducing pollution. With the advent of monitoring and enforcement technologies, the case for pollution taxation is generally getting stronger on the merits. Despite widespread agreement among economists, however, pollution taxes remain unpopular, especially in North America. Some oppose pollution taxes because of a suspicion that government

Shi-Ling Hsu; Joshua Walters; Anthony Purgas

2008-01-01

435

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.  

ERIC Educational Resources Information Center

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong Kong. Our…

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

436

British and German local business taxes under criteria for a 'good' local tax  

Microsoft Academic Search

In this paper, local government taxes on business in Britain and Germany are examined from the point of view of criteria for a 'good' local tax. The following criteria are evaluated: ability to pay; support for national economic objectives (intranational allocation, international competition); distribution and stabilization; collection and compliance costs; local authority requirements of revenues, tax rates, stability, and response

H Zimmermann

1987-01-01

437

End-use taxes: Current EIA practices  

SciTech Connect

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

Not Available

1994-08-17

438

Taxing junk food to counter obesity.  

PubMed

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

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

2013-11-01

439

26 CFR 53.4940-1 - Excise tax on net investment income.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...this section) of a tax-exempt private foundation (as defined in section 509...tax will be reported on the form the foundation is required to file under...

2013-04-01

440

77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction  

Federal Register 2010, 2011, 2012, 2013

...and the Indoor Tanning Services Excise Tax; Correction AGENCY: Internal Revenue...and the indoor tanning services excise tax. DATES: This correction is effective...Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift...

2012-07-24

441

Incidence of tax incentives within the petroleum industry  

SciTech Connect

Several important tax provisions affecting the petroleum industry are described and effective rates compared. The income-tax burdens of firms within the industry vary because tax incentives apply differently to various activities. Firms with the largest effective tax rates are those heavily involved in foreign operations. Firms with the lowest effective tax rates are capital-intensive crude producers. Effective tax rates of the other firms are related to the degree of financial leverage and level of profitability. 1 figure, 9 tables.

Stickney, C.P.; Roderick, J.M.

1981-09-01

442

H.R. 985: A Bill to provide tax incentives to encourage production of oil and gas within the United States, and for other purposes. Introduced in the House of Representatives, One Hundred Fourth Congress, First Session  

SciTech Connect

This bill proposes incentives to stimulate domestic oil and gas production. The first section of the bill proposes tax credits for marginal and new domestic oil and natural gas production. The second section proposes a number of modifications to percentage depletions. These include: elimination of net income limitation of percentage depletion for oil and gas; all marginal production eligible for percentage depletion; allocation of depletable quantities; percentage depletion rate for marginal production. The third section includes: elections to expense geological and geophysical expenditures; enhanced oil recovery credits; election for optional 5-year writeoff of intangible drilling costs; and allocation of deductions in determining net income.

NONE

1995-12-31

443

EY/Passport: Our Library of Tax Publications  

NSDL National Science Digital Library

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

444

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries  

Microsoft Academic Search

The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this

Peter Birch Soerensen

1994-01-01

445

2009 Presidential Address - Optimal Tax Theory: The Journey from the Negative Income Tax to the Earned Income Tax Credit  

Microsoft Academic Search

What lessons do we learn from optimal tax theory for the design of income redistribution programs? I modify a standard model of optimal nonlinear income taxation with discrete types to consider differences in both earning ability and the disutility of effort. This gives a role for ‘‘workfare’’ in the optimal tax policy. The existence of screening mechanisms can play a

Jonathan H. Hamilton

2010-01-01

446

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

PubMed

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

Bonnet, Céline

2013-09-01

447

Deduction of the acoustic impedance of the ground via a simulated three-dimensional microphone array.  

PubMed

While commonly used ground impedance deduction methods often utilize pairs of vertically separated microphones, deployed arrays rarely have this configuration, which increases the difficulty in automatically deducing local ground impedance from these arrays. The ability to deduce ground impedance using random sounds incident on a three-dimensional array would increase, for example, the accuracy of estimated elevation angles. The methods described by the American National Standards Institute Method for Determining the Acoustic Impedance of Ground Surfaces are extended to simulate deducing ground impedance by a three-dimensional array. Ground parameters indicative of grassland are successfully determined using a simulated three-dimensional array. PMID:24181993

Alberts, W C Kirkpatrick; Sanchez, Kevin J

2013-11-01

448

Taxing junk food: applying the logic of the Henry tax review to food.  

PubMed

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic. PMID:20955126

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

449

The Study of Tax Collection on Online Games’ Virtual Properties  

NASA Astrophysics Data System (ADS)

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

Zhaohui, Liu; Xiaomeng, Sun

450

Adam Smith, Religion, and Tuition Tax Credits.  

ERIC Educational Resources Information Center

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

Alexander, Kern

1983-01-01

451

Evaluating Tax Policy for Location Decisions  

Microsoft Academic Search

We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choices depend on an effective average tax rate. We propose a precise measure of this rate, which is shown to be equal to a weighted average of an effective marginal tax

Michael P. Devereux; Rachel Griffith

2003-01-01

452

How Should Financial Intermediation Services be Taxed?  

Microsoft Academic Search

This paper considers the optimal taxation of savings intermediation and payment services in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to final consumption, and the cost of intermediation services is …xed and the same across …rms, the optimal taxes are generally indeterminate. But, when

Ben Lockwood

2011-01-01

453

Financial intermediation and the optimal tax system  

Microsoft Academic Search

In this paper a stylized general equilibrium model is constructed to analyze the relative efficiency of taxing financial intermediaries. A crucial feature of the model is that tax collection costs are endogenous, i.e. they result from primitive assumptions about information and transaction costs, instead of being assumed ad hoc. The model provides useful insights into the welfare costs and incidence

Ramon Caminal

1997-01-01

454

How Should Financial Intermediation Services be Taxed?  

Microsoft Academic Search

This paper considers the optimal taxation of savings intermediation and payment services in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to final consumption, and the cost of intermediation services is fixed and the same across firms, the optimal taxes are generally indeterminate. But, when

Benjamin Lockwood

2010-01-01

455

Tuition Tax Credits: Historical and Hopeful Perspective.  

ERIC Educational Resources Information Center

Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

Walch, Timothy

1984-01-01

456

Fuel Tax Incidence and Supply Conditions  

Microsoft Academic Search

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, and refinery and inventory constraints. In addition, we estimate the response of tax incidence to gasoline content regulations, which complicate the supply chain

Justin Marion; Erich Muehlegger

2010-01-01

457

Design of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the main content and operation flow of the tax management information system as well as main functions of its subsystems. Then we describe the general structure and technical implementation strategy of the application system. The tax management information system can improve the taxation service, reduce the taxation cost, and provide reliable reference for macro-economic

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

458

COMMODITY TAX STRUCTURE AND INFORMAL ACTIVITY  

Microsoft Academic Search

ABSTRACTCommodity tax structure affects the firm's choice between formality and informality. An increase in the specific tax rate, relative to an equivalent increase in ad valorem taxation, makes informality attractive to more firms. Formality becomes attractive at lower levels of profits under ad valorem taxation. For both the maximization of welfare subject to a revenue constraint and the unconstrained maximization

Sophia Delipalla

2009-01-01

459

Security of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the main content of the tax management information system. Then we design the security system, which includes decision level, security guarantee system and security platform. The security is very important to tax management information system.

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

460

Measures to Curtail State Fuel Tax Evasion.  

National Technical Information Service (NTIS)

Information is presented on the types of schemes that are being used to evade paying fuel taxes and on practices that have been successful in eliminating those schemes and increasing fuel tax revenues. With shortages of funds to meet current and future hi...

A. T. Reno

1990-01-01

461

Experimental Evidence for Tax Policy Design  

Microsoft Academic Search

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed differences, not related to enforcement effort, in the levels of compliance across countries and cultures. To fully understand

Jorge Martinez-Vazquez; Mark Rider; Lucy F. Ackert; Ann Gillette

2005-01-01

462

Two Views of a Tax Cut  

NSDL National Science Digital Library

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

Diefenderfer, Caren; Madison, Bernard

463

State Government Tax Collections Data by State  

NSDL National Science Digital Library

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

464

Growth Effects of Flat-Rate Taxes  

Microsoft Academic Search

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

Nancy L. Stokey; Sergio Rebelo

1995-01-01

465

Tax Aspects of University Patent Policy  

ERIC Educational Resources Information Center

Problems of the university which conducts a patent management program are considered: the application of the tax on unrelated business income to patent-related activities; the effect of patent-related activities on tax-exempt status, and the treatment of payments received from patent activities. Guidelines for patent programs and licensing are…

Sugarman, Norman A.; Mancino, Douglas M.

1975-01-01

466

Accounting: Suggested Content for Postsecondary Tax Course  

ERIC Educational Resources Information Center

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

King, Patricia H.; Morgan, Samuel D.

1978-01-01

467

Taxing Polygamy: Married Filing Jointly (and Severally?)  

Microsoft Academic Search

The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a unified taxpayer, with rates that are different than those that apply to unmarried taxpayers. This different treatment of married persons has elicited criticism over the years. Some of the more salient criticisms include that married persons

Samuel D. Brunson

2012-01-01

468

Small Business Tax Workshop Workbook (April 2000).  

National Technical Information Service (NTIS)

The Small Business Tax Workshop contains general information about different types of business organizations, recordkeeping requirements and business tax returns. It you need more information, see Lesson 1 pages 1-30-1-32 for a list of free Internal Reven...

2000-01-01

469

Reform of the business tax in Germany  

Microsoft Academic Search

In this paper the fiscal problems of local authorities in Germany are outlined with particular reference to recent reforms of the business tax and with special emphasis on the larger cities. The decline of tax revenue from autonomous sources is shown to undermine severely the freedom of actions of local authorities. Criteria for a good finance system, from a local

H Karrenberg

1987-01-01

470

EC's carbon tax seen yielding little effect  

SciTech Connect

This paper reports on a proposed carbon tax that may reduce European Community demand for petroleum products by only 0.2%/year to 2000. To help European countries stabilize carbon dioxide emissions at the 1990 level by the end of the century, the commission of the EC proposed a tax equal to No. 3/bbl of oil equivalent (BOE) starting in 1993.

Not Available

1991-12-23

471

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

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

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

1999-01-01

472

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

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

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

2000-01-01

473

Earned Income Tax Credit Eligibility and Participation.  

National Technical Information Service (NTIS)

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

J. R. White

2001-01-01

474

Social security constraints on tax reform  

Microsoft Academic Search

The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985

D Dixon; C Foster

1988-01-01

475

Undeclared Work, Employer Tax Compliance, and Audits  

Microsoft Academic Search

This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data describe the universe of artisan firms in Piedmont (Italy)

Edoardo Di Porto

2011-01-01

476

States' Budgets Reflect Rising Tax Collections  

ERIC Educational Resources Information Center

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

Hoff, David J.

2005-01-01

477

6.RP Kendall's Vase - Tax  

NSDL National Science Digital Library

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

478

The Effects of Deductive and Guided Inductive Instructional Approaches on the Learning of Grammar in the Elementary Foreign Language College Classroom  

ERIC Educational Resources Information Center

This study investigates the effectiveness of deductive and guided inductive approaches for teaching grammar in college French classrooms. Forty-seven second-semester French students were taught eight grammatical structures: four with a deductive instructional approach and four with a guided inductive instructional approach. A quasi-experimental…

Haight, Carrie; Herron, Carol; Cole, Steven P.

2007-01-01

479

17 CFR 240.15c3-1e - Deductions for market and credit risk for certain brokers or dealers (Appendix E to 17 CFR 240...  

Code of Federal Regulations, 2010 CFR

...2009-04-01 2009-04-01 false Deductions for market and credit risk for certain brokers or dealers...1934 Rules Relating to Over-The-Counter Markets § 240.15c3-1e Deductions for market and credit risk for certain brokers or...

2009-04-01

480

Proportional reasoning and the linguistic abilities required for hypothetico-deductive reasoning  

NASA Astrophysics Data System (ADS)

The hypothesis is advanced that a necessary, though not sufficient, condition for the acquisition of proportional reasoning during adolescence is the prior internalization of key linguistic elements of argumentation, essentially those used in hypothetico-deductive reasoning. This hypothesized internalization, which does not occur in all individuals, results in some who have acquired the ability to reflect upon the correctness of self-generated answers in a hypothetico-deductive manner, and others who have not. As an initial test of the hypothesis, 46 subjects (Ss) (mean age = 21.03 years) were classified into additive, transitional, or proportional reasoning categories based upon responses to a proportions task. Group differences were found in which proportional Ss performed better than transitional Ss who in turn performed better than additive Ss on a number of items testing Ss' abilities to identify, generate, and use the linguistic elements of argumentation. Further it was found that some Ss who were successful on the linguistic items failed the proportions task, but no Ss who were successful on the proportions task failed the linguistic items. This result supports the hypothesis that the internalization of linguistic elements of argumentation is a prerequisite for proportional reasoning and by inference other advanced reasoning schemata as well. Implications for science instruction are drawn.

Lawson, Anton E.; Lawson, David I.; Lawson, Chester A.

481

Deductive Glue Code Synthesis for Embedded Software Systems Based on Code Patterns  

NASA Technical Reports Server (NTRS)

Automated code synthesis is a constructive process that can be used to generate programs from specifications. It can, thus, greatly reduce the software development cost and time. The use of formal code synthesis approach for software generation further increases the dependability of the system. Though code synthesis has many potential benefits, the synthesis techniques are still limited. Meanwhile, components are widely used in embedded system development. Applying code synthesis to component based software development (CBSD) process can greatly enhance the capability of code synthesis while reducing the component composition efforts. In this paper, we discuss the issues and techniques for applying deductive code synthesis techniques to CBSD. For deductive synthesis in CBSD, a rule base is the key for inferring appropriate component composition. We use the code patterns to guide the development of rules. Code patterns have been proposed to capture the typical usages of the components. Several general composition operations have been identified to facilitate systematic composition. We present the technique for rule development and automated generation of new patterns from existing code patterns. A case study of using this method in building a real-time control system is also presented.

Liu, Jian; Fu, Jicheng; Zhang, Yansheng; Bastani, Farokh; Yen, I-Ling; Tai, Ann; Chau, Savio N.

2006-01-01

482

Deductive reasoning, brain maturation, and science concept acquisition: Are they linked?  

NASA Astrophysics Data System (ADS)

The present study tested the alternative hypotheses that the poor performance of the intuitive and transitional students on the concept acquisition tasks employed in the Lawson et al. (1991) study was due either to their failure (a) to use deductive reasoning to test potentially relevant task features, as suggested by Lawson et al. (1991); (b) to identify potentially relevant features; or (c) to derive and test a successful problem-solving strategy. To test these hypotheses a training session, which consisted of a series of seven concept acquisition tasks, was designed to reveal to students key task features and the deductive reasoning pattern necessary to solve the tasks. The training was individually administered to students (ages 5-14 years). Results revealed that none of the five- and six-year-olds, approximately half of the seven-year-olds, and virtually all of the students eight years and older responded successfully to the training. These results are viewed as contradictory to the hypothesis that the intuitive and transitional students in the Lawson et al. (1991) study lacked the reasoning skills necessary to identify and test potentially relevant task features. Instead, the results support the hypothesis that their poor performance was due to their failure to use hypothetico-deductive reasoning to derive an effective strategy. Previous research is cited that indicates that the brain's frontal lobes undergo a pronounced growth spurt from about four years of age to about seven years of age. In fact, the performance of normal six-year-olds and adults with frontal lobe damage on tasks such as the Wisconsin Card Sorting Task (WCST), a task similar in many ways to the present concept acquisition tasks, has been found to be identical. Consequently, the hypothesis is advanced that maturation of the frontal lobes can explain the striking improvement in performance at age seven. A neural network of the role of the frontal lobes in task performance based upon the work of Levine and Prueitt (1989) is presented. The advance in reasoning that presumably results from effective operation of the frontal lobes is seen as a fundamental advance in intellectual development because it enables children to employ an inductive-deductive reasoning pattern to change their minds when confronted with contradictory evidence regarding features of perceptible objects, a skill necessary for descriptive concept acquisition. It is suggested that a further qualitative advance in intellectual development occurs when an analogous pattern of abductive-deductive reasoning is applied to hypothetical objects and/or processes to allow for alternative hypothesis testing and theoretical concept acquisition. Apparently this is the reasoning pattern needed to derive an effective problem-solving strategy to solve the concept acquisition tasks of Lawson et al. (1991) when direct instruction is not provided. Implications for the science classroom are suggested.

Lawson, Anton E.

483

Is Targeted Tax Competition Less Harmful than its Remedies?  

Microsoft Academic Search

Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for multiple tax bases and establish conditions for a restriction on preferential regimes to increase or decrease

Eckhard Janeba; Michael Smart

2003-01-01

484

Environmental Taxes and Pre-Existing Distortions: The Normalization Trap  

Microsoft Academic Search

The double-dividend hypothesisclaims that green taxes will both improve the environment andreduce the distortions of existing taxes. According to the earlierliterature on the double dividend the tax rate for pollutinggoods should be higher than the Pigovian tax which fully internalizesthe marginal social damage from pollution, in order to obtaina ’second dividend‘. On the contrary, Bovenberg and de Mooij(1994) argue that

Ronnie Schöb

1997-01-01

485

Consumption Taxes and the Level and Composition of Saving.  

National Technical Information Service (NTIS)

Many proposals for tax reform would shift the base of taxation from income to consumption. Two arguments for a consumption tax are frequently made. One, a consumption tax is argued to encourage saving, at least more so than the current income tax. And two...

S. Maguire

2001-01-01

486

27 CFR 19.26 - Tax on wine.  

Code of Federal Regulations, 2010 CFR

...a) Imposition of tax. A tax is imposed by 26 U...may become liable for wine taxes under 26 U.S.C. 5362...distilled spirits plant for consumption or sale as wine. (b) Liability for tax. Except as otherwise...

2010-04-01

487

27 CFR 26.77 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...26.77 Subject to tax. (a) Distilled...States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed...79a. The effective tax rate established will...distilled spirits for consumption or sale within...

2010-04-01

488

27 CFR 25.151 - Rate of tax.  

Code of Federal Regulations, 2010 CFR

...THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051, for every barrel...

2010-04-01

489

The Time Has Come for a Consumption Tax.  

ERIC Educational Resources Information Center

The present tax system impedes investment and is unfairly distributed. A consumption tax is the best way to reduce future deficits without curbing growth. Describes the various forms that a consumption tax could take. Such a tax can be as progressive or regressive as policymakers want it to be. (Author/CS)

Byrom, Fletcher L.

1984-01-01

490

27 CFR 479.61 - Rate of tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61... Tax on Making Firearms § 479.61 Rate of tax. Except as provided in this...upon the making of a firearm a tax at the rate of $200 for each firearm made....

2011-04-01

491

Federal tax incentives affecting coal and nuclear power economics  

Microsoft Academic Search

This paper analyzes the effect of federal corporate income tax incentives on coal and nuclear power developments. It estimates (1) the magnitudes of tax incentives in relationship to utility costs, (2) the relative magnitude of benefits going to coal and nuclear facilities, and (3) the influence which the time paths of tax payments and after-tax net income have upon possible

1982-01-01

492

Personal Taxes, Inflation and Valuation Under Earnings Retention Reinvestment  

Microsoft Academic Search

Modigliani and Miller demonstrated the impact of corporate taxes on valuation. Miller, Jaffe and Modigliani among others further studied the impact of personal taxes on valuation. Amoako-Adu attempted to analyse the impact of dividend taxes on valuation. Hochman and Palmon studied the impact of inflation on the aggregate debt-asset ratio by incorporating the tax considerations of investors firms explicitly. Rashid

Ragunathan V

493

Tax barriers to solar central receiver generation technology.  

National Technical Information Service (NTIS)

Tax loads and required revenues are estimated for current and future solar central receiver and gas-fired plants competing in the same market. An economic measure of tax equity is used to evaluate the equity of the tax loads under past and present tax cod...

A. F. Jenkins, H. E. Reilly

1994-01-01

494

Double Taxation, Tax Credits and the Information Exchange Puzzle  

Microsoft Academic Search

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the decentralized equilibrium is efficient. However, we also identify situations with adverse welfare properties in which information

Wolfgang Eggert

2003-01-01

495

Tax competition and information sharing in Europe: a signalling game  

Microsoft Academic Search

This paper provides a challenging view to the tax harmonisation issue. The literature often proposes tax harmonisation to avoid free-riding behaviours in free-trade areas and more particularly in monetary unions. Without tax harmonisation, tax autonomy may lead to a \\

Andre Fourcans; Thierry Warin

2010-01-01

496

Regulatory fit effects on perceived fiscal exchange and tax compliance  

Microsoft Academic Search

Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance

Susanne Leder; Lucia Mannetti; Erik Hölzl; Erich Kirchler

2010-01-01

497

A Model To Avoid: Arizona's Tuition Tax Credit Law.  

ERIC Educational Resources Information Center

In 1997, Arizona enacted a tuition tax credit law. Supporters consider this law a model for improving public education. Opponents believe it is a model for seriously undermining public education, particularly public schools serving poor children. The two types of tax credits Arizona offers are a private tuition tax credit and tax credit for public…

Pathak, Arohi; Holmes, Dwight; Mincberg, Elliot; Neas, Ralph G.

498

Federal Income Tax Cuts and Low-Income Families.  

ERIC Educational Resources Information Center

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

Sammartino, Frank J.

499

26 CFR 1.56A-1 - Imposition of tax.  

Code of Federal Regulations, 2013 CFR

...DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-1 Imposition of tax. (a) In general. Section 56(a) imposes an income tax on the items...

2013-04-01

500

On the relationship between tax increment finance and property taxation  

Microsoft Academic Search

The purpose of this research is to examine the inter-jurisdictional and dynamic relationships between the use of the tax increment finance development tool and property taxation. Tax increment finance can move large portions of the tax base off the general fund tax rolls. Further, over time there is a reallocation of revenue streams away from the non-municipal overlying jurisdictions to

Mark Skidmore; Russ Kashian

2010-01-01