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Last update: November 12, 2013.
1

29 CFR 531.38 - Amounts deducted for taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-07-01

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

Federal Deductibility of State and Local Taxes CRS Report for Congress (Updated November 28, 2007).  

National Technical Information Service (NTIS)

The interplay between the federal and state and local tax systems through the federal deductibility of state and local taxes is the focus of this report. Generally, individual taxpayers who itemize deductions are allowed to deduct real and personal proper...

S. Maguire

2007-01-01

4

18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.  

Code of Federal Regulations, 2013 CFR

...false Account 409.2, Income taxes, other income and deductions...4092 Account 409.2, Income taxes, other income and deductions...must include the amount of those local, state and Federal income taxes (both positive and...

2013-04-01

5

Tax Deductions, Environmental Policy, and the \\  

Microsoft Academic Search

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

Ian W. H. Parry; Antonio M. Bento

2000-01-01

6

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

7

26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.  

Code of Federal Regulations, 2013 CFR

...Determination of tax benefits from allowable deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE...TAXES (CONTINUED) War Loss Recoveries § 1.1337-1 Determination of tax benefits from...

2013-04-01

8

Tax Administration: Systematic Information Sharing Would Help IRS Determine the Deductibility of Civil Settlement Payments.  

National Technical Information Service (NTIS)

Although some civil settlement payments are deductible, their deterrence factor could be lessened if companies can deduct certain settlement payments from their income taxes. GAO was asked to (1) identify federal agencies that negotiated some of the large...

2005-01-01

9

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

Code of Federal Regulations, 2013 CFR

...relating to the deduction of employee benefits under the Tax Reform Act of...relating to the deduction of employee benefits under the Tax Reform Act of...1984 affect the deduction of employee benefits under section 162 of the...

2013-04-01

10

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions  

SciTech Connect

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

Deru, M.

2007-02-01

11

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition  

SciTech Connect

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

Deru, M.

2007-05-01

12

26 CFR 1.164-1 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

13

Tax deductions, environmental policy, and the double dividend hypothesis  

SciTech Connect

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

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

2000-01-01

14

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

15

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…

Medisky, Shannon M.

2009-01-01

16

Analysis of Tax-deductible Interest Payments for Re-advanceable Canadian Mortgages  

NASA Astrophysics Data System (ADS)

According to Canadian tax law the interest on loans used for investment purposes is tax deductible while interest on personal mortgage loans is not. One way of transforming from non-tax deductible to tax deductible interest expenses is to borrow against home equity to make investments. A re-advanceable mortgage is a product specifically designed to take advantage of this tax discrepancy. Using simulation we study the risk associated with the re-advanceable mortgage strategy to provide a better description of the mortgagor's position. We assume that the mortgagor invests the borrowings secured by home equity into a single risky asset (e.g., stock or mutual fund) whose evolution is described by geometric Brownian motion (GBM). With a re-advanceable mortgage we find that the average mortgage payoff time is less than the original mortgage term. However, there is considerable variation in the payoff times with a significant probability of a payoff time exceeding the original mortgage term. Higher income homeowners enjoy a payoff time distribution with both a lower average and a lower standard deviation than low-income homeowners. Thus this strategy is most beneficial to those with the highest income. We also find this strategy protects the homeowner in the event of job loss. This work is important to lenders, financial planners and homeowners to more fully understand the benefits and risk associated with this strategy.

Naseem, Almas; Reesor, Mark

2011-11-01

17

Do people respond to tax incentives? An analysis of the Italian reform of the deductibility of home mortgage interests  

Microsoft Academic Search

Before 1992 mortgage interests in Italy were fully tax deductible up to 3500 Euro (7000 for two cosigners). In 1992–1994 the government implemented a series of tax reforms whose ultimate effect was to eliminate the relation between the after-tax mortgage rate and the marginal tax rate. Using data from the 1989–2002 Survey of Household Income and Wealth we test if

Tullio Jappelli; Luigi Pistaferri

2007-01-01

18

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

19

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

20

Tax Deductions  

MedlinePLUS

... level of gluten that is tolerated by those with celiac disease. The 20 ppm threshold is also consistent with gluten-free labeling standards in other countries. Read More » Celiac Disease Foundation 20350 Ventura Blvd Ste 240 Woodland Hills ...

21

5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...  

Code of Federal Regulations, 2013 CFR

...deductions be used to pay the Social Security taxes for the period of the...placed in CSRS and did not pay Social Security taxes? 839.902 Section...RETIREMENT COVERAGE CORRECTIONS ACT Social Security Taxes § 839.902 Will...

2013-01-01

22

5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...  

Code of Federal Regulations, 2010 CFR

...deductions be used to pay the Social Security taxes for the period of the...placed in CSRS and did not pay Social Security taxes? 839.902 Section...RETIREMENT COVERAGE CORRECTIONS ACT Social Security Taxes § 839.902 Will...

2010-01-01

23

5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...  

Code of Federal Regulations, 2010 CFR

...deductions be used to pay the Social Security taxes for the period of the...placed in CSRS and did not pay Social Security taxes? 839.902 Section...RETIREMENT COVERAGE CORRECTIONS ACT Social Security Taxes § 839.902 Will...

2009-01-01

24

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2011 CFR

... (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign income, war...individual for the production or collection of income, for the management, conservation, or maintenance of property held for...

2013-04-01

25

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

Code of Federal Regulations, 2013 CFR

...the entirety. Under the local law this real property...500 are allowable under local law. Before the prescribed...for filing the estate tax return, the surviving...000 were allowable under local law. A son was executor...for filing the estate tax return he paid...

2013-04-01

26

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

27

Refundable Tax Credits.  

National Technical Information Service (NTIS)

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

2013-01-01

28

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

Code of Federal Regulations, 2010 CFR

...by individuals; limitations (before amendment by Tax Reform Act of 1969). 1.170-2...by individuals; limitations (before amendment by Tax Reform Act of 1969). (a...In the case of the second, third, fourth, and fifth succeeding taxable...

2010-04-01

29

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

Code of Federal Regulations, 2010 CFR

...by individuals; limitations (before amendment by Tax Reform Act of 1969). 1.170-2...by individuals; limitations (before amendment by Tax Reform Act of 1969). (a...In the case of the second, third, fourth, and fifth succeeding taxable...

2009-04-01

30

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

31

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2013 CFR

...and in the case of a contribution of goods in quantity, in the quantity contributed...deductible and are not a part of the cost of goods sold. Similarly, to the extent that...property (as defined in section 1250(c)), section 170(e) requires that the amount...

2013-04-01

32

Tax Policy Toward Art Museums  

Microsoft Academic Search

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

Don Fullerton

1990-01-01

33

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

34

Distributional impacts of changing from a gasoline tax to a vehicle-mile tax for light vehicles: A case study of Oregon  

Microsoft Academic Search

A vehicle-miles traveled (VMT) tax is frequently mentioned as viable alternative to a fuel tax for collecting highway users fees from light vehicles. Both a static model and a regression based model are used here to assess the distributional impacts of a switch from a fuel tax to a VMT tax for the state of Oregon. The VMT tax is

B. Starr McMullen; Lei Zhang; Kyle Nakahara

2010-01-01

35

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Special deduction for China Trade Act corporations. 1.941-1...INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2009-04-01

36

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Special deduction for China Trade Act corporations. 1.941-1...INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2010-04-01

37

47 CFR 65.830 - Deducted items.  

Code of Federal Regulations, 2012 CFR

...following items shall be deducted from the interstate rate base. (1) The interstate portion of deferred taxes (Accounts 4100 and 4340). (2) The interstate portion of customer deposits (Account 4040). (3) The interstate portion of other...

2012-10-01

38

47 CFR 65.830 - Deducted items.  

Code of Federal Regulations, 2011 CFR

...following items shall be deducted from the interstate rate base. (1) The interstate portion of deferred taxes (Accounts 4100 and 4340). (2) The interstate portion of customer deposits (Account 4040). (3) The interstate portion of other...

2011-10-01

39

Reforms of Tax Systems in Transition Countries  

Microsoft Academic Search

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

Maciej H. Grabowski

2005-01-01

40

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

41

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

Code of Federal Regulations, 2012 CFR

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

2013-04-01

42

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Special deduction for China Trade Act corporations. 1.941-1...CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2013-04-01

43

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

44

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

Code of Federal Regulations, 2010 CFR

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

2009-04-01

45

Tax planning strategies for physicians.  

PubMed

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

Pope, Thomas R; Schwartz, Richard W

2002-07-01

46

Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.  

ERIC Educational Resources Information Center

Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

Crain, John L.; And Others

1989-01-01

47

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

2013-04-01

48

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

Code of Federal Regulations, 2013 CFR

...The seller may not deduct any amount for real property taxes for the related real...purchaser may not deduct any amount for real property taxes for the related real...a taxpayer has deducted an amount for real property tax in excess of the...

2013-04-01

49

5 CFR Appendix A to Subpart H of... - Information on Computing Certain Common Deductions From Back Pay Awards  

Code of Federal Regulations, 2013 CFR

...Social Security (OASDI) and Medicare taxes Compute the deduction...amount of any Social Security or Medicare taxes that were withheld from...refunding of Social Security and Medicare taxes withheld from erroneous...deductions, such as nonforeign area cost-of-living allowances...

2013-01-01

50

Incentives for Conservation Easements: The Charitable Deduction or a Better Way  

Microsoft Academic Search

Halperin talks about tax-policy concerns relating to the charitable deduction for conservation easement donations. The conflict of interest between charity and other owners raises a concern that the charitable deduction would not reflect the ultimate charitable benefit. The deduction for conservation easements is the principal exception to this rule despite the significant potential for abuse and the distinct possibility that

Daniel Halperin

2011-01-01

51

Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from U.K. House Purchasers  

Microsoft Academic Search

Home mortgage interest deductibility has been phased out gradually in the United Kingdom. First, a ceiling was set on the size of mortgages eligible for interest deductibility. Later, the maximum rate at which interest under that ceiling could be deducted was reduced in four steps to zero. The combination of these changes gives a rich array of debt tax penalties

Patric H. Hendershott; Gwilym Pryce; Michael White

52

E Tax: The Flat Tax as an Electronic Credit VAT  

Microsoft Academic Search

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

Daniel S. Goldberg

2005-01-01

53

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

ERIC Educational Resources Information Center

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

Nixon, Nan

1983-01-01

54

Does a Simpler Income Tax Yield More Equity and Efficiency?  

Microsoft Academic Search

This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the abolition of a set of deductions from the income tax base. We find

Clemens Fuest; Andreas Peichl; Thilo Schaefer

2008-01-01

55

Discovery and Deduction  

Microsoft Academic Search

Deduction is usually considered to be the opposite of induction. However, deduction and induction can be related in many ways. In this paper, two endeavors that try to relate discovery science and verification technology are described. The first is discovery by deduction, where attempts to find algorithms are made using verifiers. Case studies of finding algorithms for concurrent garbage collection

Masami Hagiya; Koichi Tagahashi

2000-01-01

56

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

57

The Sales Tax Puzzle – Has the law of demand been repealed?  

Microsoft Academic Search

TRA86 removed the deductibility of state and local sales taxes from U.S. personal income taxes. This effectively increased the price to state governments of sales tax revenue relative to income tax revenues. This implies that state reliance on income taxes relative to sales taxes should have increased after TRA86 was implemented. Leading public finance economists investigated this in the period

Oded Izraeli; Mitchell Kellman

2003-01-01

58

Tax incentives for the tertiary oil operator  

SciTech Connect

There are 3 basic tax incentives for the tertiary oil operator. First of all, under the Crude Oil Windfall Profit Tax Act of 1980, tertiary operators are now allowed to deduct tertiary injectants, one of which is a deduction for income tax purposes. Under the percentage depletion rules, tertiary operators are given certain rate and quantity advantages that are not otherwise allowable to oil and gas producers. This work examines the deduction for tertiary injectants. Prior to the passage of the Windfall Profit Tax Act, these expenditures were required to be capitalized and depreciated over the life of the project for income tax purposes. IRC Section 193 now allows certain qualified tertiary injectants to be deducted front end. The study also reviews the percentage depletion incentives under IRC Section 613A.

Cast, J.R.

1981-01-01

59

Options for Changing the Tax Treatment of Charitable Giving.  

National Technical Information Service (NTIS)

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

A. Muthitacharoen S. Biertz

2011-01-01

60

Nonindustrial private forest owner use of federal income tax provisions  

Microsoft Academic Search

Seven provisions of the federal income tax provide incentives for nonindustrial private forest (NIPF) owners to follow sound man- agement and reforestation practices. Four provisions - long-term capital gain treatment of qualifying income, annual deduction of man- agement costs, depreciation and the section 179 deduction, and deductions for casualty losses or other involuntary conversions - are available to taxpayers in

John L. Greene; Thomas J. Straka; Robert J. Dee

61

Influencing the prospects of tax evasion  

Microsoft Academic Search

Two proposals to enhance tax compliance are discussed within the context of the Dutch income tax. Both proposals use prospect theory and are supported by empirical data. First, it is argued that deliberate overwithholding of income taxes will further the tendency to comply. Secondly, it is demonstrated that offering the taxpayer a choice between full itemised deduction or a considerable

Henk Elffers; Dick J. Hessing

1997-01-01

62

Arming Yourself for the Annual Tax Battle.  

ERIC Educational Resources Information Center

Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

Pearlman, Dara

1984-01-01

63

What can America learn from the British tax system?  

Microsoft Academic Search

This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value added tax, and integrating the corporate and personal income taxes. The paper

William Gale

1997-01-01

64

Conditional Deduction Under Uncertainty  

Microsoft Academic Search

Conditional deduction in binary logic basically consists of deriving new statements from an existing set of statements and conditional rules. Modus Ponens, which is the classical example of a conditional deduction rule, expresses a conditional relationship between an antecedent and a consequent. A generali- sation of Modus Ponens to probabilities in the form of probabilistic conditional inference is also well

Audun Jøsang; Simon Pope; Milan Daniel

2005-01-01

65

Average Marginal Tax Rates from Social Security and the Individual Income Tax  

Microsoft Academic Search

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The next effect of

Robert J. Barro; Chaipat Sahasakul

1986-01-01

66

Hypothetico-deductive diagnoses  

Microsoft Academic Search

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

Pierre Marquis

1992-01-01

67

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

68

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

Microsoft Academic Search

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

Charles R. T. OKelley

1985-01-01

69

Tax Options for Financing Health Care Reform  

Microsoft Academic Search

Summary Several tax options have been proposed to provide financing for health care reform. President Obama has proposed restricting itemized deductions for high income taxpayers, along with some narrower provisions. The Senate Finance Committee has provided a list of options for health- related tax provisions. Individuals testifying at a round-table discussion have also proposed a number of other options, including

Jane G. Gravelle

70

On income tax avoidance: the case of Germany  

Microsoft Academic Search

We present a micro estimate determining taxed income as a function of gross income and all major deduction options depending on household and asset categories. It shows that tax savings strongly increase with increasing income, resulting in an effective marginal tax rate 16 percentage points below the legislated one for the highest income groups. This calls into question the intended

Oliver Lang; Karl-Heinz Nöhrbaß; Konrad Stahl

1997-01-01

71

Translation as Weighted Deduction  

Microsoft Academic Search

We present a unified view of many trans- lation algorithms that synthesizes work on deductive parsing, semiring parsing, and efficient approximate search algorithms. This gives rise to clean analyses and com- pact descriptions that can serve as the ba- sis for modular implementations. We illus- trate this with several examples, showing how to build search spaces for several dis- parate

Adam Lopez

2009-01-01

72

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

73

Sonic Partial Deduction  

Microsoft Academic Search

The current state of the art for ensuring finite unfolding of logic programs consists of a number of online techniques where unfolding decisions are made at specialisation time. Introduction of a static termination analysis phase into a partial deduction algorithm permits unfolding decisions to be made oine, before the actual specialisation phase itself. This separation improves specialisation time and facilitates

Jonathan C. Martin; Michael Leuschel

1999-01-01

74

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks  

Microsoft Academic Search

We test whether banks' investment and financing policies can be explained by tax status. We document changes in bank holdings of municipal bonds in response to changes in tax rules relating to deductibility of interest expense. We also document an association between banks' marginal tax rates and their investment and financing decisions, which is consistent with the existence of tax

Myron S Scholes; G. Peter Wilson; Mark A Wolfson

1990-01-01

75

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

Microsoft Academic Search

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

Byung-In Lim; Jin Kwon Hyun

2009-01-01

76

DCGs: Parsing as Deduction?  

Microsoft Academic Search

The idea of viewing parsing as deduction has been a powerful way of explaining formally the foundations of natural language processing systems. According to this\\u000a view, the role of grammatical description is to write logical axioms from which the well-formedness of sentences in a natural\\u000a language can be deduced.\\u000a \\u000a However, this view is at odds with work on unification grammars,

Chris Mellish

2002-01-01

77

Tax Game  

NSDL National Science Digital Library

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

Blecha, Betty J.

78

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

79

A Survey of Automated Deduction  

Microsoft Academic Search

We survey research in the automation of deductive inference, from its beginnings in the early history of computing to the present day. We identify and describe the major areas of research interest and their applications. The area is characterised by its wide variety of proof methods, forms of automated deduction and applications.

Alan Bundy

1999-01-01

80

Automated First Order Natural Deduction  

Microsoft Academic Search

We present a proof-searching algorithm for the classical first order natural deduction calculus and prove its correctness. For any given task (if this task is indeed solvable), a searching algorithm terminates, either finding a corresponding natural deduction proof or giving a set of constraints, from which a counter-example can be extracted. Proofs of the properties which characterize correctness of the

Alexander Bolotov; Vyacheslav Bocharov; Alexander Gorchakov; Vasilyi Shangin

2005-01-01

81

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

ERIC Educational Resources Information Center

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

Frey, Donald E.

1982-01-01

82

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.

83

Social Altruism, Tax Policy, and Crime: A Cautionary Tale  

Microsoft Academic Search

This present investigation, drawing on social altruism theory, considers the feasibility of manipulating the federal tax code to reduce the level of crime across macro-social units. The OLS regression analyses of state level data reveal that the ratio of tax deductible contributions to the total number of returns is positively related to violent, and to a lesser extent property, crime

Mitchell B. Chamlin; Kenneth J. Novak; Christopher T. Lowenkamp; John K. Cochran

1999-01-01

84

Tax incentives in fiscal federalism: an integrated perspective  

Microsoft Academic Search

Abstract.?Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We

Christian Kelders; Marko Koethenbuerger

2010-01-01

85

On income tax avoidance: the case of Germany  

Microsoft Academic Search

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate

Oliver Lang; Karl-Heinz Nöhrbaß; Konrad O. Stahl

1993-01-01

86

Opposites Attract: The Effect of the Federal Income Tax Code on Community Composition  

Microsoft Academic Search

If houses in two homogeneous but dissimilar communities are reorganized as a single heterogeneous community, property tax payments are shifted from owners of small houses to owners of large houses. We consider three aspects of the federal income tax code which causes this shifting to raise aggregate property values in the heterogeneous community. First, the property tax is deductible and

Charles A. M. de Bartolome; Stuart S. Rosenthal

1997-01-01

87

26 CFR 1.6662-4 - Substantial understatement of income tax.  

Code of Federal Regulations, 2010 CFR

...to avoid or evade Federal income tax if the entity, plan or arrangement...accelerated deductions or other tax benefits in a manner consistent...principal purpose the avoidance or evasion of Federal income tax solely as a result of the...

2010-04-01

88

26 CFR 1.6662-4 - Substantial understatement of income tax.  

Code of Federal Regulations, 2010 CFR

...to avoid or evade Federal income tax if the entity, plan or arrangement...accelerated deductions or other tax benefits in a manner consistent...principal purpose the avoidance or evasion of Federal income tax solely as a result of the...

2009-04-01

89

Special Relations in Automated Deduction.  

National Technical Information Service (NTIS)

Two deduction rules are introduced to give streamlined treatment to relations of special importance in an automated theorem-proving system. These rules, the relation replacement and relation matching rules, generalize to an arbitrary binary relation the p...

Z. Manna R. Waldinger

1985-01-01

90

Weakened Redistributive Impacts of Personal Income Tax in Urban China: Evaluation of the Personal Income Tax Reform Implemented in September 2011  

Microsoft Academic Search

A new personal income tax reform implemented in China on September 1, 2011. The main content of this amendment is as follows: The first is to raise the pre-tax salary deduction standard from RMB2000\\/month to 3500\\/month; the second is to adjust the tax rate structure of salary, reducing from the former 9-grade extra progressive tax rate to 7 grades and

Ximing Yue; Jing Xu; Qian Liu

2012-01-01

91

Act of 7 December 1988 reforming the income tax and modifying the stamp taxes.  

PubMed

Among other things, this Belgian Act does the following with respect to taxation of the family: 1) introduces a tax deduction of 80% of child care costs up to a certain maximum amount; 2) integrates more fully into the tax code the system of "decumulation," whereby spouses who each earn a professional income can each benefit from a minimum tax exemption; and 3) introduces income splitting, whereby a spouse who does not work can have up to 30% of the other spouse's income attributed to him or her with a resulting minimum tax exemption. Royal Order of 17 January 1989 (Moniteur belge, 1 February 1989, p. 1954) sets the maximum deductible amount of care per child at 345 francs/day. PMID:12344535

1989-01-01

92

A Deductive System for Intelligence Analysis.  

National Technical Information Service (NTIS)

This report describes concepts and a design architecture of an inference system in a fact-base supported information system. The architecture is specialized to efficiently handle the separate functions of deduction development, fact search, deduction veri...

I. L. Goldhirsh R. Carson

1976-01-01

93

The deductive argument from evil  

Microsoft Academic Search

The so-called 'problem of evir can be posed in both an inductive and a deductive form. In his inductive argument from evil the atheologian I contends that the variety and profusion of evil found in our world, though not logically inconsistent with God's existence, makes it improbable or unlikely that God exists. For example, Hume writes, ... (A)s (God's) goodness

Bruce R. Reichenbach

1981-01-01

94

Default Reasoning by Deductive Planning  

Microsoft Academic Search

This paper deals with the automation of reasoning from incomplete information by means of default logics. We provide proof procedures for default logics' major reasoning modes, namely, credulous and skeptical reasoning. We start by reformulating the task of credulous reasoning in default logics as deductive planning problems. This interpretation supplies us with several interesting and valuable insights into the proof

Michael Thielscher; Torsten Schaub

1995-01-01

95

The enduring scandal of deduction  

Microsoft Academic Search

Deductive inference is usually regarded as being “tautological” or “analytical”: the information conveyed by the conclusion\\u000a is contained in the information conveyed by the premises. This idea, however, clashes with the undecidability of first-order\\u000a logic and with the (likely) intractability of Boolean logic. In this article, we address the problem both from the semantic\\u000a and the proof-theoretical point of view.

Marcello D’Agostino; Luciano Floridi

2009-01-01

96

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

97

Is the Household Demand for In-Home Services Sensitive to Tax Reductions? The French Case  

Microsoft Academic Search

Our paper is concerned with the impact of tax reductions on the demand for services in the home. For that purpose, we consider the particular case of the French legislation voted in 1991. This law allows households employing paid help in the home to deduct from their income tax 50% of the sums paid out, subject to an annual ceiling.

Anne Flipo; Denis Fougère; Lucile Olier

2000-01-01

98

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

Microsoft Academic Search

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

Charles T. Clotfelter; Daniel R. Feenberg

1991-01-01

99

Life-Cycle Saving, Limits on Contributions to DC Pension Plans, and Lifetime Tax Benefits  

Microsoft Academic Search

This paper addresses three questions related to limits on DC contributions. The first is whether statutory limits on tax-deductible contributions to defined contribution (DC) plans are likely to be binding, focusing on households in various economic situations. The second is how large is the tax benefit from participating in defined contribution plans. The third is how does the defined contribution

Jagadeesh Gokhale; Laurence J. Kotlikoff; Mark J. Warshawsky

2001-01-01

100

26 CFR 1.665(d)-1A - Taxes imposed on the trust.  

Code of Federal Regulations, 2013 CFR

...year. This amount is (i) an amount that bears the same relationship to the total taxes...their share of section 1202 deduction, bears to (b ) the total taxable income...minimum tax), plus (ii) The amount that bears the same relationship to the total...

2013-04-01

101

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.  

Code of Federal Regulations, 2013 CFR

...sections 382 and 383 after the Tax Reform Act of 1986. Section...the amount of taxable income or tax that may be offset by a deduction...purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388, 57 FR...

2013-04-01

102

Effect of Boundary Layer on Thrust Deduction.  

National Technical Information Service (NTIS)

Methods of computing thrust deduction usually ignore viscous effects and assume that the flow field of the ship and propeller is irrotational. The present work was undertaken in order to compare the computed values of the thrust deduction with and without...

S. P. G. Dinavahi L. Landweber

1981-01-01

103

Partial Deduction for Structured Logic Programming  

Microsoft Academic Search

In this paper we discuss an extension of Partial Deduction in the frame- work of structured logic programs. The class of programs we consider includes statically congured systems such as block- and inheritance-based systems, as well as more dynamic congurations which support hypothetical reasoning and viewpoints. We show that the basic Partial Deduction denition can be extended to deal with

Michele Bugliesi; Evelina Lamma; Paola Mello

1993-01-01

104

A Deductive Database Language Supporting Modules  

Microsoft Academic Search

The applicability of programming languages for knowledge based systems to real life applicationproblems is largely determined by their support of modularity, abstraction, andreusability of modules. While the deductive database approach to knowledge representationhas its merits in the declarativity of the underlying logic languages and the integrationof deduction and efficient database access, it currently does not offer structuringinstruments and abstraction facilities.In

Burkhard Freitag

1992-01-01

105

Extending Deductive Database Languages by Embedded Implications  

Microsoft Academic Search

A bottom-up, set-oriented evaluation scheme for a deductive database query language with embedded implications is defined. An embedded implication defines a local extension of the set of rules available for answering a goal. It can therefore be viewed either as a hypothetical query or as a reference to some external program. We define an iterated fixpoint semantics for stratifiable deductive

Burkhard Freitag; Universitgt Passau

1992-01-01

106

Deduction from if-then personality signatures  

Microsoft Academic Search

Personality signatures are sets of if-then rules describing how a given person would feel or act in a specific situation. These rules can be used as the major premise of a deductive argument, but they are mostly processed for social cognition purposes; and this common usage is likely to leak into the way they are processed in a deductive reasoning

Jean-François Bonnefon

2010-01-01

107

Tax arbitrage and labor supply  

Microsoft Academic Search

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

Jonas Agell; Mats Persson

2000-01-01

108

19 CFR 4.21 - Exemptions from tonnage taxes.  

Code of Federal Regulations, 2013 CFR

...DOMESTIC TRADES Tonnage Tax and Light Money § 4.21 Exemptions... (a) Tonnage taxes and light money shall be suspended in...exempt from tonnage tax and light money: (1) It comes...waters not navigable to the ocean, except that such a...

2013-04-01

109

26 CFR 1.217-2 - Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.  

Code of Federal Regulations, 2010 CFR

...general location of the new principal place of...hereinafter âqualified real estate expenses...the purchase of the new residence. No deduction...for any portion of real estate taxes or insurance...general location of the new principal place of...deposit. Qualified real estate expenses...

2009-04-01

110

26 CFR 1.217-2 - Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.  

Code of Federal Regulations, 2010 CFR

...general location of the new principal place of...hereinafter âqualified real estate expenses...the purchase of the new residence. No deduction...for any portion of real estate taxes or insurance...general location of the new principal place of...deposit. Qualified real estate expenses...

2010-04-01

111

Using clausal deductive databases for defining semantics in disjunctive deductive databases  

Microsoft Academic Search

This paper investigates the novel concept of clausal deductive databases (cd-databases), which are special normal deductive databases – i.e., deductive databases which may contain default negation in rule bodies – over a typed meta-language Lcd with a fixed set of predicate symbols, namely dis, con, and some built-in predicate symbols. The arguments of the literals in Lcd are given by

Dietmar Seipel

2001-01-01

112

26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.  

Code of Federal Regulations, 2010 CFR

...exclusion of certain light-duty highway vehicles...whether the vehicle may travel at regular highway speeds, requires a special...homes, motorcycles, light-duty trucks, etc...homes, motorcycles, light-duty trucks,...

2009-04-01

113

26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.  

Code of Federal Regulations, 2010 CFR

...exclusion of certain light-duty highway vehicles...whether the vehicle may travel at regular highway speeds, requires a special...homes, motorcycles, light-duty trucks, etc...homes, motorcycles, light-duty trucks,...

2010-04-01

114

After-tax money income estimates of households: 1984.  

PubMed

This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12280649

Nelson, C T

1986-07-01

115

Deductive Database Support for Data Visualization  

Microsoft Academic Search

We describe how deductive database technology can support data visualization. In particular we show how we have used the deductive languages LDL and CORAL for the implementation of the visual query language GraphLog. We discuss in detail the translation function from GraphLog to each of LDL and CORAL, considering aggregation as well. We also present an example of using GraphLog

Mariano P. Consens; Alberto O. Mendelzon; Dimitra Vista

1994-01-01

116

An Application Perspective to Deductive Object Bases  

Microsoft Academic Search

Deductive object bases (DOBs) attempt to combine the advantages of deductiverelational databases with those of object-oriented databases. Froman application perspective it is often not clear for what kind of applicationsthis combination yields significant advantages. We argue for supporting distributeddesign environments by deductive object bases as repositories andsummarize experiences made with our system ConceptBase.1 IntroductionFrom a technical side, it seems an

Matthias Jarke; Martin Staudt Rwth Aachen; V Informatik

1993-01-01

117

Tax Evasion, Tax Amnesties and the Psychological Tax Contract  

Microsoft Academic Search

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

Lars P. Feld; Bruno S. Frey

2007-01-01

118

Tax Evasion and Tax Compliance  

Microsoft Academic Search

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

Luigi Alberto Franzoni

1998-01-01

119

Energy plantations as an investment alternative: tax and legal aspects  

SciTech Connect

This report focuses on the tax aspects of investments in energy plantation business enterprises. Alternative tax treatments and associated tax issues are discussed in detail. This is followed by a discussion of investment structures appropriate for a range of investor types. The concluding section attempts to assess the impact of these tax considerations on the potential for energy plantations over the next twenty years. Findings indicate that energy plantation offer the potential to provide wood with a location utility second only to that of wood-processing plant residue. Energy plantations will become feasible as the location utility of available supplies of existing timber decreases. The availability of tax incentives should speed up the adoption of this technology. Unless it can be shown that the tax incentives available to producers of nonrenewable energy sources exceed those available to the producers of renewable energy sources, the application of the tax treatment afforded timber producers to energy plantation investors should be sufficient. The analysis reported herein concludes that trees grown for harvest as an energy source will qualify as ''timber'', and not as an agricultural crop under the Internal Revenue Code. It is expected that detailed investment analyses of alternative tax treatments and investment structures would confirm that treatment as timber would provide more favorable after-tax returns than treatment as a crop. An exception might be where substantial initial investments in land improvements are required. Treatment as a farm corp would, under certain circumstances, allow the deduction of these expenditures. 61 refs., 3 tabs.

Hoover, W.L.

1984-10-01

120

The Impact of Increased Tax Subsidies on the Insurance Coverage of Self-Employed Families: Evidence from the 1996-2004 Medical Expenditure Panel Survey  

ERIC Educational Resources Information Center

|The share of health insurance premiums that self-employed workers can deduct when computing federal income taxes rose from 30 percent in 1996 to 100 percent in 2003. Data from the 1996-2004 Medical Expenditure Panel Survey are used to show that the increased tax subsidy was associated with substantial increases in private coverage among…

Selden, Thomas M.

2009-01-01

121

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.

122

19 CFR 151.55 - Deductions for loss during processing.  

Code of Federal Regulations, 2013 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

2013-04-01

123

26 CFR 1.1251-2 - Excess deductions account.  

Code of Federal Regulations, 2013 CFR

...excess deductions account but its effect on the separately...be determined as if separate returns were filed, but only after applying...account upon filing separate returns â(i) In...excess deductions account equal to the amount...

2013-04-01

124

26 CFR 1.163-1 - Interest deduction in general.  

Code of Federal Regulations, 2013 CFR

...paid by a corporation on scrip dividends is an allowable deduction. So-called interest on preferred stock, which is in reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583.) In the case of...

2013-04-01

125

49 CFR 92.29 - Limitation on amount of deductions.  

Code of Federal Regulations, 2011 CFR

...29 Section 92.29 Transportation Office of the Secretary of Transportation RECOVERING DEBTS TO THE UNITED STATES BY SALARY OFFSET § 92.29 Limitation on amount of deductions. The size and frequency of installment deductions shall bear a...

2011-10-01

126

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Forest management deductions. 163.25 Section 163... GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2013-04-01

127

Tax rates, tax administration and income tax evasion in Switzerland  

Microsoft Academic Search

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

Werner W. Pommerehne; Hannelore Weck-Hannemann

1996-01-01

128

The dynamics of deductive reasoning: An fMRI investigation  

Microsoft Academic Search

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 subsequent conclusion. While previous imaging studies have identified frontal, parietal, temporal, and occipital complexes

Diana Rodriguez-Moreno; Joy Hirsch

2009-01-01

129

On the Complexity of Linking Deductive and Abstract Argument Systems  

Microsoft Academic Search

We investigate the computational complexity of a number of questions relating to deductive argument systems, in partic- ular the complexity of linking deductive and more abstract argument systems. We start by presenting a simple model of deductive arguments based on propositional logic, and define logical equivalence and defeat over individual argu- ments. We then extend logical equivalence to sets of

Michael Wooldridge; Paul E. Dunne; Simon Parsons

2006-01-01

130

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

Microsoft Academic Search

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

Don Macbean

2005-01-01

131

Prediction is Deduction but Explanation is Abduction  

Microsoft Academic Search

This paper presents an approach to temporal reasoning in which prediction is deduction but explanation is abduction. It is argued that all causal laws should be expressed in the natural form effect if cause. Any given set of laws expressed in this way can be used for both forwards projection (prediction) and backwards projection (explanation), but abduction must be used

Murray Shanahan

1989-01-01

132

Integrity Constraints Checking In Deductive Databases  

Microsoft Academic Search

We propose a new method for integrity checking in deductive databases. The method augments a database with a set of transition and internal events rules,which explicitly define the insertions and deletions induced by a database update. Standard SLDNF resolution can then be used to check satisfaction of integrity constraints. The method has the full power of the methods developed so

Antoni OlivC

133

Clue Deduction: an introduction to satisfiability reasoning  

Microsoft Academic Search

is a mystery-themed game of deduction. The goal of the game is to be the first player to correctly name the contents of a case file: the murder suspect, the weapon used, and the room the murder took place in. There are 6 possible suspects, 6 possible weapons, and 9 possible rooms, each of which are pictured on a card.

Todd W. Neller; Zdravko Markov; Ingrid Russell

134

Apperception and the 1787 transcendental deduction  

Microsoft Academic Search

This paper concerns the problem of how Kant can validate a questionable claim that he makes in §16 of the 1787 B-edition of the Transcendental Deduction of the Categories, as well as the relation of that claim to Kant's account of apperception, or the intellectual consciousness of self. 1 The paper has four parts. In the first, I sketch the

Robert Howell

1981-01-01

135

Recognising deductive processes in qualitative research  

Microsoft Academic Search

States that there are two general approaches to reasoning which may result in the acquisition of new knowledge: inductive reasoning commences with observation of specific instances, and seeks to establish generalisations; deductive reasoning commences with generalisations, and seeks to see if these generalisations apply to specific instances. Most often, qualitative research follows an inductive process. In most instances, however, theory

Kenneth F. Hyde

2000-01-01

136

XSB as an Efficient Deductive Database Engine  

Microsoft Academic Search

In this paper we describe the XSB system, an in-memory deductive database engine. XSB began from a Prolog foundation, and traditional Prolog systems are known to have a number of serious deficiencies when they are used as database systems. Accordingly, XSB has a fundamental bottom-up extension, introduced through tabling (or memoing) [4], which makes it appropriate as an underlying query

Konstantinos F. Sagonas; Terrance Swift; David Scott Warren

1994-01-01

137

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

138

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

139

Defining Heroes Through Deductive and Inductive Investigations  

Microsoft Academic Search

Individuals in different contexts are referred to as “heroes” for seemingly different reasons. To better understand how and why people use this term, three studies were conducted. Approaching the question deductively, individuals defined the term “hero” and responses were coded according to existing definitions. Then, a definition of hero was sought inductively by examining the specific reasons participants cited in

Michael P. Sullivan; Anré Venter

2010-01-01

140

Energy Taxes and Optimal Tax Theory  

Microsoft Academic Search

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

Michael J. Boskin; Marc S. Robinson

1985-01-01

141

Income Tax, Commodity Tax and Environmental Policy  

Microsoft Academic Search

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

Jukka Pirttilä; Matti Tuomala

1997-01-01

142

After-tax money income estimates of households: 1983.  

PubMed

This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12314091

Nelson, C T

1985-06-01

143

Deductive versus inductive equilibrium selection: experimental results  

Microsoft Academic Search

The debate in equilibrium selection appears to have culminated in the formation of two schools of thought: those who favor equilibrium selection based on rational coordination and those who favor zero-rationality adaptation. We examine four deductive selection principles and find that each fails to explain experimental data. We propose an inductive selection principle based on simple learning dynamics. Using out-of-sample

Ernan Haruvy; Dale O. Stahl

2004-01-01

144

Deductive versus inductive equilibrium selection: experimental results  

Microsoft Academic Search

The debate in equilibrium selection appears to have culminated in the formation of two schools of thought: those who favor equilibrium selection based on rational coordination and those who favor zero-rationality adaptation. We examine four deductive selection principles and find that each fails to explain experimental data. We propose an inductive selection principle based on simple learning dynamics. Using out-of-sample

Ernan Haruvy; Dale O. Stahl

2001-01-01

145

Labelled Deduction for the Guarded Fragment  

Microsoft Academic Search

\\u000a We present the tableau calculus LC\\u000a 2-TAB which is sound and complete with respect to local square modal logic. The system is a labelled deduction calculus in\\u000a the spirit of those for modal S5. The novelty here is that the calculus works in two interacting dimensions. This 2-dimensional\\u000a modal logic allows one to simulate different other modal logics, like K,

Maarten Marx; Szabolcs Mikulás; Stefan Schlobach

146

Deduction, Induction, and beyond in Parametric Logic  

Microsoft Academic Search

With parametric logic, we propose a unified approach to deduction and induction, both viewed as particular instances of a\\u000a generalized notion of logical consequence. This generalized notion of logical consequence is Tarskian, in the sense that if\\u000a a sentence ? is a generalized logical consequence of a set T of premises, then the truth of T implies the truth of

Eric Martin; Arun Sharma; Frank Stephan

147

Deductive Generation of Constraint Propagation Rules  

Microsoft Academic Search

Constraint propagation can often be conveniently expressed by rules. In recent years, a number of techniques for automatic generation of rule-based constraint solvers have been developed, most of them using a generate-and-test approach. We examine a generation method that is based on deduction. A solver (i. e., a set of rules) for a complex constraint is obtained from one or

Sebastian Brand; Eric Monfroy

2003-01-01

148

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

Microsoft Academic Search

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

Benjamin Russo; Eric Taylor

149

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

150

Multinational Firm Tax Avoidance and Tax Policy  

Microsoft Academic Search

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

Kimberly A. Clausing

2009-01-01

151

Tax evasion and the optimal inflation tax  

Microsoft Academic Search

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

Juan Pablo Nicolini

1998-01-01

152

Illegal Tax Protesters Threaten Tax System.  

National Technical Information Service (NTIS)

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

1981-01-01

153

Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability  

Microsoft Academic Search

Fiscal sustainability and economic growth are key concerns at the current juncture. The focus of tax policy has now shifted away from stimulus measures towards a much needed consolidation of public finances, made even more necessary in light of the difficulties currently faced by some Member States in refinancing their sovereign debt. At the same time, tax policies may play

2011-01-01

154

Cogeneration alternate energy could be hurt by tax plan  

SciTech Connect

President Reagan's tax proposal could hurt cogeneration and alternative energy projects by extending depreciation periods from five to ten years. This would reduce tax deductions, and require users to allow for higher tax payments in their payback calculations. The proposal would take effect on January 1, 1986, with no allowance for projects now under construction or under negotiation. Lawyers find the plan less harmful than the original Treasury proposal even though it replaces the Accelerated Cost Recovery System. The proposal deals more severely with cogeneration equipment than with other equipment that would have a seven-year or less depreciation, and could group it later with utility equipment that has a 15-year depreciation. If adopted, the plan will be a disincentive for investors in cogeneration and energy-producing equipment.

Hume, M.

1985-06-03

155

26 CFR 1.182-6 - Election to deduct land clearing expenditures.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Election to deduct land clearing expenditures. 1.182-6...182-6 Election to deduct land clearing expenditures. (a) Manner...election to deduct expenditures for land clearing provided by section...

2009-04-01

156

26 CFR 1.182-6 - Election to deduct land clearing expenditures.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Election to deduct land clearing expenditures. 1.182-6...182-6 Election to deduct land clearing expenditures. (a) Manner...election to deduct expenditures for land clearing provided by section...

2010-04-01

157

26 CFR 1.181-1 - Deduction for qualified film and television production costs.  

Code of Federal Regulations, 2013 CFR

...false Deduction for qualified film and television production costs. 1.181-1 Section...181-1 Deduction for qualified film and television production costs. (a) Deduction...2) of this section) of any film or television production (production, as...

2013-04-01

158

46 CFR 42.20-60 - Deduction for superstructures and trunks.  

Code of Federal Regulations, 2010 CFR

...false Deduction for superstructures and trunks. 42.20-60 Section 42.20-60...20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction...

2009-10-01

159

46 CFR 42.20-60 - Deduction for superstructures and trunks.  

Code of Federal Regulations, 2010 CFR

...false Deduction for superstructures and trunks. 42.20-60 Section 42.20-60...20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction...

2010-10-01

160

20 CFR 404.402 - Interrelationship of deductions, reductions, adjustments, and nonpayment of benefits.  

Code of Federal Regulations, 2010 CFR

... Interrelationship of deductions, reductions, adjustments, and nonpayment of benefits...INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.402 Interrelationship of deductions, reductions, adjustments, and nonpayment of...

2009-04-01

161

Subject was Taxes.  

National Technical Information Service (NTIS)

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

1994-01-01

162

26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.  

Code of Federal Regulations, 2013 CFR

...November 1957, B also begins to build a hotel. In 1957 B pays $3,000 social security...in connection with the erection of the hotel. B's election to capitalize the social...social security taxes paid in erecting the hotel; he may deduct the $3,000 social...

2013-04-01

163

46 CFR 69.119 - Spaces deducted from gross tonnage.  

Code of Federal Regulations, 2010 CFR

...5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space is deductible when connected...within the casing above the engine room and if the donkey engine is an auxiliary to the main propelling...

2009-10-01

164

46 CFR 69.119 - Spaces deducted from gross tonnage.  

Code of Federal Regulations, 2010 CFR

...5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space is deductible when connected...within the casing above the engine room and if the donkey engine is an auxiliary to the main propelling...

2010-10-01

165

Natural Deduction Calculus for Linear-Time Temporal Logic  

Microsoft Academic Search

We present a natural deduction calculus for the propositional linear-time temporal logic and prove its correctness. The system extends the natural deduction construction of the classical propositional logic. This will open the prospect to apply our technique as an automatic reasoning tool in a deliberative decision making framework across various AI applications.

Alexander Bolotov; Artie Basukoski; Oleg Grigoriev; Vasilyi Shangin

2006-01-01

166

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

167

Deductive Reasoning: In the Eye of the Beholder  

ERIC Educational Resources Information Center

|This study examines ways of approaching deductive reasoning of people involved in mathematics education and/or logic. The data source includes 21 individual semi-structured interviews. The data analysis reveals two different approaches. One approach refers to deductive reasoning as a systematic step-by-step manner for solving problems, both in…

Ayalon, Michal; Even, Ruhama

2008-01-01

168

Belief Revision in a Deductively Open Belief Space  

Microsoft Academic Search

I am researching the traditional belief revision integrity constraints and postulates, which are designed for deductively closed belief spaces, and revising them so that they are applicable to implemented knowledge representation and reasoning systems with deductively open belief spaces (DOBS). A knowledge representation and reasoning system must be able to deal with contradictions and revise beliefs. This is especially important

Frances L. Johnson

2000-01-01

169

Restricting preferential tax regimes to avoid harmful tax competition  

Microsoft Academic Search

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

Alexander Haupt; Wolfgang Peters

2005-01-01

170

TAX EVASION MONOPOLY AND NONNEUTRAL PROFIT TAXES  

Microsoft Academic Search

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

Kangoh Lee

171

Cigarette tax avoidance and evasion  

Microsoft Academic Search

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

Mark Stehr

2005-01-01

172

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

173

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

174

Tax Evasion, Tax Avoidance and Development Finance  

Microsoft Academic Search

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

Alex Cobham

175

Tax Evasion and Trust  

Microsoft Academic Search

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

Ronald Wintrobe

2001-01-01

176

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.

177

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

178

7 CFR 1131.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE ARIZONA MARKETING AREA Order Regulating Handling Administrative Assessment and Marketing Service Deduction § 1131.86...

2013-01-01

179

7 CFR 1000.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

180

7 CFR 1005.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

181

7 CFR 1033.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

182

7 CFR 1006.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

183

7 CFR 1126.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

184

7 CFR 1032.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

185

7 CFR 1001.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

186

7 CFR 1124.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

187

7 CFR 1007.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

188

7 CFR 1030.86 - Deduction for marketing services.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

2013-01-01

189

42 CFR 408.42 - Deduction from railroad retirement benefits.  

Code of Federal Regulations, 2012 CFR

...entitled to railroad retirement benefits, his or her SMI premiums are deducted from those benefits by the Railroad Retirement Board...he or she is also entitled to social security benefits or a civil service...

2012-10-01

190

7 CFR 1007.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

191

7 CFR 1124.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

192

7 CFR 1033.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

193

7 CFR 1126.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

194

7 CFR 1006.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

195

7 CFR 1032.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

196

7 CFR 1030.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

197

7 CFR 1000.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

198

7 CFR 1001.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

199

7 CFR 1005.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

200

7 CFR 1131.86 - Deduction for marketing services.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2012-01-01

201

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2010 CFR

...Title I (VISTA, University Year for Action...income and subject to the earned income deduction...iii) Any payment to volunteers under...programs as VISTA, University Year for Action...Prevention Program) to volunteers...

2008-01-01

202

Tax Policy and Administration  

NSDL National Science Digital Library

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

2007-08-05

203

Deduction Engine Design for PNL-Based Question Answering System  

Microsoft Academic Search

In this paper, we present a methodology for designing a Precisiated Natural Language (PNL) based deduction engine for automated\\u000a Question Answering (QA) systems. QA is one type of information retrieval system, and is regarded as the next advancement beyond\\u000a keyword-based search engines, as it requires deductive reasoning and use of domain\\/background knowledge. PNL, as discussed\\u000a by Zadeh, is one representation

Zengchang Qin; Marcus Thint; Mirza Mohd. Sufyan Beg

2007-01-01

204

Should Carbon Taxes Be Additional to Other Transport Fuel Taxes?  

Microsoft Academic Search

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

David M Newbery

1992-01-01

205

Restricting tax preferentials to avoid harmful tax competition  

Microsoft Academic Search

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

Alexander Haupt; Wolfgang Peters

206

Reduction of the Intruder Deduction Problem into Equational Elementary Deduction for Electronic Purse Protocols with Blind Signatures  

NASA Astrophysics Data System (ADS)

The intruder deduction problem for an electronic purse protocol with blind signatures is considered. The algebraic properties of the protocol are modeled by an equational theory implemented as a convergent rewriting system which involves rules for addition, multiplication and exponentiation. The whole deductive power of the intruder is modeled as a sequent calculus that, modulo this rewriting system, deals with blind signatures. It is proved that the associative-commutative (AC) equality of the algebraic theory can be decided in polynomial time, provided a strategy to avoid distributivity law between the AC operators is adopted. Moreover, it is also shown that the intruder deduction problem can be reduced in polynomial time to the elementary deduction problem for this equational theory.

Sobrinho, Daniele Nantes; Ayala-Rincón, Mauricio

207

Patriotism and Taxation: The Tax Compliance Implications of the Tea Party Movement  

Microsoft Academic Search

Given the rise of the tea party movement, which draws strength from the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States

Richard Lavoie

2011-01-01

208

Kinematic mental simulations in abduction and deduction.  

PubMed

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. PMID:24082090

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

2013-09-30

209

Employee Benefits and Tax Reform  

Microsoft Academic Search

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

Stephen A. Woodbury

1996-01-01

210

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

211

State Government Tax Collections: 1998  

NSDL National Science Digital Library

The annual Census Bureau report State Government Tax Collections Data by State presents statistics on tax collections for the 50 US state governments in HTML table, ASCII text file, and spreadsheet file formats. According to the 1998 data, individual income taxes and general sales taxes continued to be the mainstay of most state government tax systems last year.

1999-01-01

212

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

Microsoft Academic Search

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

James Alm; Pablo Saavedra

2006-01-01

213

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

214

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

Code of Federal Regulations, 2013 CFR

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2013-01-01

215

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

216

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

217

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

Code of Federal Regulations, 2010 CFR

...the claim or expense. (iii) Consent decree. A local court decree rendered...paragraph (b): Example 1. Consent decree at variance with the law of the...percent of the probate estate. A consent decree is entered allowing the...

2010-04-01

218

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions. Second Edition. (May 2007).  

National Technical Information Service (NTIS)

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 E...

M. Deru

2007-01-01

219

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions.  

National Technical Information Service (NTIS)

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 E...

M. Deru

2007-01-01

220

76 FR 64816 - Deduction for Qualified Film and Television Production Costs  

Federal Register 2010, 2011, 2012, 2013

...1545-BJ24 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue...deductions for the cost of producing film and television productions. These temporary regulations...affect taxpayers that produce films and television productions within the United...

2011-10-19

221

76 FR 71450 - Deduction for Qualified Film and Television Production Costs; Correction  

Federal Register 2010, 2011, 2012, 2013

...TD 9552] RIN 1545-BJ24 Deduction for Qualified Film and Television Production Costs; Correction AGENCY: Internal Revenue Service...relating to deductions for the cost of producing film and television productions. DATES: This correction is effective on...

2011-11-18

222

38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.  

Code of Federal Regulations, 2013 CFR

...institution to make deductions from an institutional award, the authorization will...terminate at the termination of the institutional award and the insurance shall...authorization to deduct premiums, but failure to give such notice shall...

2013-07-01

223

7 CFR 3.81 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

2012-01-01

224

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.  

Code of Federal Regulations, 2012 CFR

... 2012-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

2012-10-01

225

Understanding Tax Evasion Dynamics  

Microsoft Academic Search

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

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

1999-01-01

226

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

227

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

National Technical Information Service (NTIS)

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

J. G. Gravelle

2009-01-01

228

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

229

TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES  

Microsoft Academic Search

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

DAVID JOULFAIAN; MARK RIDER

1996-01-01

230

Transportation fuel taxes around the world: More, more taxes  

SciTech Connect

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

Not Available

1993-10-30

231

The Required Tax Rate in a National Retail Sales Tax  

Microsoft Academic Search

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

William G. Gale

232

Tax Avoidance and the Deadweight Loss of the Income Tax  

Microsoft Academic Search

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

Martin Feldstein

1995-01-01

233

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

Microsoft Academic Search

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

Özlem Uzuner; Lee W. Mcknight

2001-01-01

234

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

235

CORPORATE TAX AVOIDANCE AND THE EFFECTIVENESS OF INVESTMENT TAX INCENTIVES  

Microsoft Academic Search

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

Joel Slemrod; Estelle Dauchy; Claudia Martinez

2005-01-01

236

Personally Tax Aggressive Managers and Firm Level Tax Avoidance  

Microsoft Academic Search

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

James A. Chyz

237

Voting over tax schedules in the presence of tax avoidance  

Microsoft Academic Search

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

Jesper Roine

2003-01-01

238

Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers  

Microsoft Academic Search

During the last quarter century, mortgage interest deductibility has been gradually phased out. In 1974 a ceiling was set on the size of the mortgage eligible for interest deductibility (œ30,000 since 1983) and, beginning in 1993, the maximum rate at which interest under that ceiling could be deducted was reduced in four steps to zero in 1999. The combination of

Patric H. Hendershott; Gwilyn Pryce; Michael White

2002-01-01

239

A future for carbon taxes  

Microsoft Academic Search

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

Andrea Baranzini; José Goldemberg; Stefan Speck

2000-01-01

240

Cigarette tax avoidance and evasion.  

PubMed

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

Stehr, Mark

2004-12-19

241

Empirical tax research in accounting  

Microsoft Academic Search

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

Douglas A. Shackelford; Terry Shevlinb

2001-01-01

242

Tax Justice Country Report Series  

Microsoft Academic Search

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

Steve Manteaw

243

Parallel analysis of polymorphic viral code using automated deduction system  

Microsoft Academic Search

As malicious code has become more sophisticated and pervasive, faster and more effective system for forensics and prevention is important. Particularly, quick analysis of polymorphic (partly encrypted) viral code is necessary. In this paper we propose a parallel analysis of polymorphic viral code using automated deduction system. In proposed system, decipher routine and its parameters are detected by parallelized automated

Ruo Ando

2007-01-01

244

Fact Retrieval and Deductive Question-Answering Information Retrieval Systems  

Microsoft Academic Search

Information Retrieval systems may be classified either as Document Retrieval systems or Fact Retrieval systems. It is contended that at least some of the latter will require the capability for performing logical deductions among natural language sentences. The problem of developing systems of logical inference for natural languages is discussed, and an example of such an analysis of a sublanguage

William S. Cooper

1964-01-01

245

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

246

Reasoning About Data Provided By Federated Deductive Databases  

Microsoft Academic Search

This paper focuses on the problem of reasoning with information provided by a group of databases which share a common set of rules (deductive rules, integrity constraints). Each database is assumed to be consistent with the rules, but federating them may lead to contradictions.

Laurence Cholvy

1998-01-01

247

Sherlock Holmes' methods of deductive reasoning applied to medical diagnostics.  

PubMed

Having patterned the character of Sherlock Holmes after one of his professors, Sir Arthur Conan Doyle, himself a physician, incorporated many of the didactic qualities of the 19th century medical diagnostician into the character of Holmes. In this paper I explore Holmes's techniques of deductive reasoning and their basis in 19th and 20th century medical diagnostics. PMID:3887762

Miller, L

1985-03-01

248

Sherlock Holmes's Methods of Deductive Reasoning Applied to Medical Diagnostics  

PubMed Central

Having patterned the character of Sherlock Holmes after one of his professors, Sir Arthur Conan Doyle, himself a physician, incorporated many of the didactic qualities of the 19th century medical diagnostician into the character of Holmes. In this paper I explore Holmes's techniques of deductive reasoning and their basis in 19th and 20th century medical diagnostics.

Miller, Larry

1985-01-01

249

49 CFR 92.25 - Source of deductions.  

Code of Federal Regulations, 2011 CFR

...25 Section 92.25 Transportation Office of the Secretary of Transportation RECOVERING DEBTS TO THE UNITED STATES BY SALARY OFFSET § 92.25 Source of deductions. Except as provided in § 92.31 and § 92.33 of this part (with respect to...

2011-10-01

250

49 CFR 92.27 - Duration of deductions.  

Code of Federal Regulations, 2011 CFR

...27 Section 92.27 Transportation Office of the Secretary of Transportation RECOVERING DEBTS TO THE UNITED STATES BY SALARY OFFSET § 92.27 Duration of deductions. Debts shall be collected in one lump sum where possible. However, if the...

2011-10-01

251

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

252

The Deductive Phase of Statistical Inference via Predictive Simulations  

Microsoft Academic Search

Model selection, model checking and control are the main issues be- longing to the deductive phase of statistical inference. In the Bayesian paradigm, predictive analysis is the key concept to carry these out. Moreover, Monte Carlo posterior simulations appear to be extremely valuable tools to achieve predictive analysis in practice. Predictive analysis by simulation is exemplified by the linear model

P. GIRARD; E. PARENT

253

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

Microsoft Academic Search

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

Jonathan David Housley Gaffney

2010-01-01

254

Tractable Deduction in Some Fragments of Auto-Epistemic Logic.  

National Technical Information Service (NTIS)

It is well-known that deduction in non-monotonic logic is not at all easy. In this document we consider the three fragments of default logic that have been shown to have tractable decision problems, and we show that the corresponding decision problems for...

G. J. Akkerman

1993-01-01

255

The Jamaican Individual Income Tax  

Microsoft Academic Search

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

Sally Wallace; James Alm

2004-01-01

256

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

Microsoft Academic Search

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

Erich Kirchler; Boris Maciejovsky; Friedrich Schneider

2003-01-01

257

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

Microsoft Academic Search

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

Jonas Agell; Mats Persson; Hans Sacklén

2004-01-01

258

High-deductible health insurance plans: efforts to sharpen a blunt instrument.  

PubMed

High deductible-based health insurance plans require consumers to pay for care until reaching the deductible amount. However, information is limited on how well consumers understand their benefits and how they respond to these costs. In telephone interviews, we found that consumers had limited knowledge about their deductibles yet frequently reported changing their care-seeking behavior because of the cost. Poor knowledge limited the effects of the deductible design, with some consumers avoiding care for services that were exempt from the deductible. Consumers need more information and decision support to understand their benefits and to differentiate when care is necessary, discretionary, or unnecessary. PMID:19597214

Reed, Mary; Fung, Vicki; Price, Mary; Brand, Richard; Benedetti, Nancy; Derose, Stephen F; Newhouse, Joseph P; Hsu, John

259

Tax reform options: promoting retirement security.  

PubMed

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

VanDerhei, Jack

2011-11-01

260

Understanding multidimensional tax systems  

Microsoft Academic Search

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

Leslie Robinson; Joel Slemrod

2012-01-01

261

Voting over taxes: the case of tax evasion  

Microsoft Academic Search

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

Christian Traxler

2009-01-01

262

Fundamental Tax Reform and Corporate Financial Policy  

Microsoft Academic Search

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

William M. Gentry; R. Glenn Hubbard

1998-01-01

263

A Minimal Deductive System for General Fuzzy RDF  

NASA Astrophysics Data System (ADS)

It is well-known that crisp RDF is not suitable to represent vague information. Fuzzy RDF variants are emerging to overcome this limitations. In this work we provide, under a very general semantics, a deductive system for a salient fragment of fuzzy RDF. We then also show how we may compute the top-k answers of the union of conjunctive queries in which answers may be scored by means of a scoring function.

Straccia, Umberto

264

Are consumption taxes really better than income taxes?  

Microsoft Academic Search

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

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

1996-01-01

265

Tax Avoidance and Tax Evasion as a Joint Portfolio Choice  

Microsoft Academic Search

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

James Alm; Nancy J McCallin

1990-01-01

266

Excise Tax Avoidance: The Case of State Cigarette Taxes  

Microsoft Academic Search

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

Philip DeCicca; Donald S. Kenkel; Feng Liu

2010-01-01

267

Nonprofit Hospitals and Tax Arbitrage.  

National Technical Information Service (NTIS)

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

2006-01-01

268

Spatial imagery in deductive reasoning: a functional MRI study.  

PubMed

Various cognitive theories aim to explain human deductive reasoning: (1) mental logic theories claim syntactic language-based proofs of derivation, (2) the mental model theory proposes cognitive processes of constructing and manipulating spatially organized mental models, and (3) imagery theories postulate that such abilities are based on visual mental images. To explore the neural substrates of human deductive reasoning, we examined BOLD (blood oxygen level dependent) contrasts of twelve healthy participants during relational and conditional reasoning with whole-brain functional magnetic resonance imaging (fMRI). The results indicate that, in the absence of any correlated visual input, reasoning activated an occipitoparietal-frontal network, including parts of the prefrontal cortex (Brodmann's area, BA, 6, 9) and the cingulate gyrus (BA 32), the superior and inferior parietal cortex (BA 7, 40), the precuneus (BA 7), and the visual association cortex (BA 19). In the discussion, we first focus on the activated occipito-parietal pathway that is well known to be involved in spatial perception and spatial working memory. Second, we briefly relate the activation in the prefrontal cortical areas and in the anterior cingulate gyrus to other imaging studies on higher cognitive functions. Finally, we draw some general conclusions and argue that reasoners envisage and inspect spatially organized mental models to solve deductive inference problems. PMID:11958963

Knauff, Markus; Mulack, Thomas; Kassubek, Jan; Salih, Helmut R; Greenlee, Mark W

2002-04-01

269

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

Microsoft Academic Search

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

Andrew J. Krmenec

1991-01-01

270

Light  

Microsoft Academic Search

A paperback version of the book first published in 1987. The author's objective in choosing the subject of light is to present it as one of these central themes and to follow it in many logical paths. These lead to the rest of the electromagnetic spectrum, to ultraviolet light, X-rays, and radio waves. They lead to the cosmic background radiation,

M. I. Sobel

1989-01-01

271

Indirect Taxes on International Aviation  

Microsoft Academic Search

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

Michael Keen; Jon Strand

2006-01-01

272

Minnesota Rankings, Comparison of Taxes and Expenditures, 1977.  

National Technical Information Service (NTIS)

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

1978-01-01

273

Empirical investigation into the tax court assessment of the economic interest concept in natural resource taxation  

SciTech Connect

Within the natural resource taxation area, the concept of economic interest evolved as a crucial issue. The concept controls the allowance of the depletion deduction and, in some instances the availability for capital gain treatment. Economic interest, however, has become a very confusing issue over the years and is difficult to apply in many circumstances. This research study attempts to provide a better understanding of the economic interest concept by identifying significant factors that have been present in certain tax related court cases. The entire population of Tax Court cases from 1933 through 1984 in which economic interest was the main issue were read to determine the existence of twelve variables. Logit analysis was then used to identify these variables, which were significant. Other parts of the research study include the evaluation of a hold-out sample, determining whether the significant variables have changes over time, and comparing the results of the Tax Court cases with the results developed for Court of Claims cases. The logit model developed using all of the 140 Tax Court observations indicated five significant variables were present. A classification accuracy of 80% was obtained using the model to classify the Tax Court cases.

Fenton, E.D. Jr.

1986-01-01

274

The Equity Tax and Shelter  

Microsoft Academic Search

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

Leonid A. Levin

2000-01-01

275

Income taxes as reciprocal tariffs  

Microsoft Academic Search

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

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

1998-01-01

276

FLORIDA'S SALES TAX ON SERVICES  

Microsoft Academic Search

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

WALTER HELLERSTEIN

277

Budgeting, Tax Trims in Conflict  

ERIC Educational Resources Information Center

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

McNeil, Michele

2008-01-01

278

Tax avoidance - a natural experiment  

Microsoft Academic Search

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

Henry Ohlsson

2007-01-01

279

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

Federal Register 2010, 2011, 2012, 2013

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

2011-03-30

280

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

Microsoft Academic Search

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

John Christensen; Pete Coleman; Sony Kapoor

281

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

282

Capital Controls: Tobin Tax  

NSDL National Science Digital Library

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

1999-01-01

283

Tax Limitations in Massachusetts.  

ERIC Educational Resources Information Center

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

Ladd, Helen F.; Wilson, Julie Boatright

284

Carbon taxes and India  

Microsoft Academic Search

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

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

1997-01-01

285

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

286

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

Microsoft Academic Search

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

John L. Mikesell

1998-01-01

287

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

National Technical Information Service (NTIS)

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

T. S. Neubig D. Joulfaian

1988-01-01

288

$2.00 Gas! Studying the Effects of a Gas Tax Moratorium  

Microsoft Academic Search

There are surprisingly few estimates of the effect of sales taxes on retail prices, especially at the firm level. Further, along both sides of a state border, a change in one state%u2019s sales tax can shed light on the nature of competition, as a subset of firms effectively experiences a change in its marginal cost. This paper considers the suspension,

Joseph J. Doyle Jr.; Krislert Samphantharak

2006-01-01

289

The Henry Tax Review, Cartel Parties and the Reform Capacity of the Australian State  

Microsoft Academic Search

The Henry Tax Review is a work in progress, but it has already advanced sufficiently to constitute an important case study of state capacity in Australia. Using the Henry Tax Review as a case study, this paper sheds light on the question of whether the national political system is capable of devising and implementing long-term reforms. Whilst specific policy failures

Richard Eccleston; Ian Marsh

2011-01-01

290

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

291

Corporate taxes and defined benefit pension plans  

Microsoft Academic Search

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

Jacob K. Thomas

1988-01-01

292

Social Security Rules and Marginal Tax Rates  

Microsoft Academic Search

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

Martin S. Feldstein; Andrew Samwick

1992-01-01

293

Tax Evasion and Voting: An Experimental Analysis  

Microsoft Academic Search

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

Lars P; Jean-Robert Tyran

2002-01-01

294

Capital tax competition: bane or boon  

Microsoft Academic Search

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

John Douglas Wilson; David E. Wildasin

295

Sales tax equity: Who bears the burden?  

Microsoft Academic Search

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

Frederick W. Derrick; Charles E. Scott

1998-01-01

296

SALES TAX COMPLIANCE AND AUDIT SELECTION  

Microsoft Academic Search

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

MATTHEW N. MURRAY

1995-01-01

297

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.

298

On the timeliness of tax reform  

Microsoft Academic Search

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

James R. Hines Jr

2004-01-01

299

Corporate Tax Avoidance and Firm Value  

Microsoft Academic Search

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

Mihir A Desai; Dhammika Dharmapala

2009-01-01

300

41 CFR 301-11.503 - Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any...  

Code of Federal Regulations, 2011 CFR

...false Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part...503 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this...

2011-07-01

301

41 CFR 301-11.603 - Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any...  

Code of Federal Regulations, 2011 CFR

...false Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part...603 Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this...

2011-07-01

302

26 CFR 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.  

Code of Federal Regulations, 2010 CFR

... false Correlative deductions and inclusions for trusts or estates and legatees...1312-5 Correlative deductions and inclusions for trusts or estates and legatees...allowed by sections 651 and 661 or the inclusion in taxable income of the...

2009-04-01

303

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

Microsoft Academic Search

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

Patrick Grady

1989-01-01

304

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

Code of Federal Regulations, 2011 CFR

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

2011-10-01

305

Tax evasion and the optimum general income tax  

Microsoft Academic Search

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

Helmuth Cremer; Firouz Gahvari

1996-01-01

306

Making A Chemical Process Control Course an Inductive and Deductive Learning Experience  

ERIC Educational Resources Information Center

|The preponderance of the evidence from the engineering education literature demonstrates that inductive teaching methods are more effective than deductive approaches. When students are already familiar with the fundamentals of a topic, however, deductive approaches may make more sense. This paper discusses the implementation of a combination of…

Silverstein, David L.; Osei-Prempeh, Gifty

2010-01-01

307

26 CFR 1.111-1 - Recovery of certain items previously deducted or credited.  

Code of Federal Regulations, 2013 CFR

...years, including war losses referred...laws (other than the World War II excess profits...deducted in more than one year by reason of...deducted or credited for one prior year...laws (other than the World War II excess...

2013-04-01

308

Modeling the Effects of Argument Length and Validity on Inductive and Deductive Reasoning  

ERIC Educational Resources Information Center

In an effort to assess models of inductive reasoning and deductive reasoning, the authors, in 3 experiments, examined the effects of argument length and logical validity on evaluation of arguments. In Experiments 1a and 1b, participants were given either induction or deduction instructions for a common set of stimuli. Two distinct effects were…

Rotello, Caren M.; Heit, Evan

2009-01-01

309

42 CFR 408.53 - Change from partial direct remittance to full deduction.  

Code of Federal Regulations, 2012 CFR

...Change from partial direct remittance to full deduction. 408.53 Section 408...Change from partial direct remittance to full deduction. If a benefit that was less...greater than, the premiumâ (a) The full premium is paid from the benefit;...

2012-10-01

310

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

ERIC Educational Resources Information Center

|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…

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

2011-01-01

311

Sentences, Propositions and Logical Omniscience, or What does Deduction tell us?  

Microsoft Academic Search

In deductive reasoning, if is deduced from some set , then is already implicit in . But then how do we learn anything from deduction? That we do not learn anything is the (unsatisfying) answer suggested by Socrates in Plato's Meno. This problem is echoed in the problem of logical omniscience prominent in epistemic logic according to which an agent

Rohit Parikh

312

"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

313

Making A Chemical Process Control Course an Inductive and Deductive Learning Experience  

ERIC Educational Resources Information Center

The preponderance of the evidence from the engineering education literature demonstrates that inductive teaching methods are more effective than deductive approaches. When students are already familiar with the fundamentals of a topic, however, deductive approaches may make more sense. This paper discusses the implementation of a combination of…

Silverstein, David L.; Osei-Prempeh, Gifty

2010-01-01

314

"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

315

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

316

From Extensional to Intensional Knowledge: Inductive Logic Programming Techniques and Their Application to Deductive Databases  

Microsoft Academic Search

This chapter aims at demonstrating that inductive logic pro- gramming (ILP), a recently established subeld of machine learning that induces rst-order clausal theories from examples, combines very well with the area of deductive databases. In the context of deductive databases, induction can be dened as inference of intensional knowledge from extensional knowledge. Classication-oriented ILP approaches cor- respond to induction of

Peter A. Flach

1998-01-01

317

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

318

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

319

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

Code of Federal Regulations, 2010 CFR

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

2009-04-01

320

41 CFR 301-76.103 - What is the maximum amount we may deduct from the employee's disposable pay?  

Code of Federal Regulations, 2012 CFR

...we may deduct from the employee's disposable pay? 301-76.103 Section...we may deduct from the employee's disposable pay? As set forth in Public...you may deduct from the employee's disposable pay is 15 percent per pay...

2012-07-01

321

41 CFR 301-76.103 - What is the maximum amount we may deduct from the employee's disposable pay?  

Code of Federal Regulations, 2011 CFR

...we may deduct from the employee's disposable pay? 301-76.103 Section...we may deduct from the employee's disposable pay? As set forth in Public...you may deduct from the employee's disposable pay is 15 percent per pay...

2011-07-01

322

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction of original issue discount on instrument held by related... § 1.163-12 Deduction of original issue discount on instrument held by related...with respect to the deduction of original issue discount owed to a related foreign...

2013-04-01

323

The Equity Tax and Shelter  

Microsoft Academic Search

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

Leonid A. Levin

2000-01-01

324

Estimating cigarette-tax revenue  

Microsoft Academic Search

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

Ted W. Chiles; David L. Sollars

1993-01-01

325

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

326

26 CFR 1.9200-2 - Manner of taking deduction.  

Code of Federal Regulations, 2011 CFR

...control 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...

2011-04-01

327

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

Code of Federal Regulations, 2012 CFR

...property tax and in lieu thereof enacts a franchise tax which is imposed on the privilege...property used in the trade or business. The franchise tax is to be assessed and will become a lien as of December 31, 1961, for the franchise tax year 1962, and on December 31...

2013-04-01

328

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.

329

Toward State Tax Reform: Lessons from State Tax Studies.  

ERIC Educational Resources Information Center

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

McGuire, Therese J.; Rio, Jessica E.

330

Tax Concessions and Investment Behaviour  

Microsoft Academic Search

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

Qazi Masood Ahmed; S. Moquet Ahsan

1997-01-01

331

Tax Incentives in Cultural Policy  

Microsoft Academic Search

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

J. Mark Schuster

332

A general neutral profits tax  

Microsoft Academic Search

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

Michael P. Devereux; Harold Freeman

1991-01-01

333

Tax Responses in Platform Industries  

Microsoft Academic Search

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

Hans Jarle Kind; Marko Koethenbuerger; Guttorm Schjelderup

2010-01-01

334

The Btu tax is dead, long live the Btu tax  

SciTech Connect

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

Burkhart, L.A.

1993-07-15

335

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

Microsoft Academic Search

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

Rex Marshall; Malcolm Smith; Robert Armstrong

2010-01-01

336

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

Microsoft Academic Search

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

Shaun Wilson

2006-01-01

337

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

Microsoft Academic Search

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

CRABBE Karen; VANDENBUSSCHE Hylke

2008-01-01

338

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

Microsoft Academic Search

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

Karen Crabbé; Hylke VANDENBUSSCHE

2008-01-01

339

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

Microsoft Academic Search

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

Ian W. H. Parry

2003-01-01

340

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

Microsoft Academic Search

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

Arie Beresteanu; Momi Dahan

2003-01-01

341

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

342

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

Code of Federal Regulations, 2010 CFR

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

2009-04-01

343

Federal tax policy and geothermal energy development  

Microsoft Academic Search

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

Finn; D. F. X

1973-01-01

344

Factors affecting property tax reliance: Additional evidence  

Microsoft Academic Search

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

David L. Chicoine; Norman Walzer

1986-01-01

345

Motor Fuel Tax Evasion Issue in Kentucky.  

National Technical Information Service (NTIS)

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

D. Denison M. Hackbart

1996-01-01

346

Corruption, Tax Evasion and the Laffer Curve  

Microsoft Academic Search

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

Amal Sanyal; Ira N. Gang; Omkar Goswami

2000-01-01

347

Tax evasion, fiscal competition and economic integration  

Microsoft Academic Search

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

Helmuth Cremer; Firouz Gahvari

2000-01-01

348

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.

349

State Tax Policy and Entrepreneurial Activity.  

National Technical Information Service (NTIS)

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

D. Bruce J. Deskins

2006-01-01

350

Corporate Income Tax Evasion and Managerial Preferences  

Microsoft Academic Search

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

David Joulfaian

2000-01-01

351

President's Framework for Business Tax Reform.  

National Technical Information Service (NTIS)

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

2012-01-01

352

Labor Supply Prediction when Tax Avoidance Matters  

Microsoft Academic Search

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

Jonas Agell; Hans Sacklén

1999-01-01

353

Labor Supply When Tax Avoidance Matters  

Microsoft Academic Search

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

Jonas Agell; Mats Persson; Hans Sacklén

1999-01-01

354

Tax avoidance and intra-family transfers  

Microsoft Academic Search

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

Katarina Nordblom; Henry Ohlsson

2006-01-01

355

Tax evasion in a model of endogenous growth  

Microsoft Academic Search

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

Been-Lon Chen

2003-01-01

356

77 FR 72923 - Deduction for Qualified Film and Television Production Costs  

Federal Register 2010, 2011, 2012, 2013

...1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue...cost of producing qualified film and television productions. These final regulations...affect taxpayers that produce films and television productions within the United...

2012-12-07

357

76 FR 60721 - Deduction for Qualified Film and Television Production Costs  

Federal Register 2010, 2011, 2012, 2013

...1545-BF94 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue...costs of producing qualified film and television productions. These final regulations...affect persons that produce film and television productions within the United...

2011-09-30

358

76 FR 64879 - Deduction for Qualified Film and Television Production Costs  

Federal Register 2010, 2011, 2012, 2013

...1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue...for the costs of producing film and television productions. Those temporary regulations...affect taxpayers that produce films and television productions within the United...

2011-10-19

359

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2013 CFR

...DEPARTMENT OF LABOR REGULATIONS DEFINING AND DELIMITING THE EXEMPTIONS FOR EXECUTIVE, ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary....

2013-07-01

360

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

361

38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.  

Code of Federal Regulations, 2013 CFR

...OF VETERANS AFFAIRS NATIONAL SERVICE LIFE INSURANCE Premiums § 8.4 Deduction of insurance premiums from compensation, retirement... The insured under a National Service life insurance policy which is not lapsed may...

2013-07-01

362

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

Code of Federal Regulations, 2013 CFR

...following circumstances: (a) Reasonable belief that only his net cash earnings (take-home... (d) [Reserved] (e) Reasonable belief that in determining, for deduction... (i) [Reserved] (j) Reasonable belief that earnings in excess of the...

2013-04-01

363

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

Code of Federal Regulations, 2013 CFR

...of the debt instrument. (c) No acceleration â(1) Retirement. Retirement...i)-2T for rules relating to the acceleration of deferred OID deductions. (d...of P's debt instrument is not an acceleration event for the deferred OID...

2013-04-01

364

42 CFR 408.40 - Deduction from monthly benefits: Basic rules.  

Code of Federal Regulations, 2012 CFR

...is entitled to more than one type of monthly benefit, the order of priority for deduction is as follows: (i) Railroad retirement benefits. (ii) Social security benefits. (iii) Civil service annuities....

2012-10-01

365

Tax Reforms in China and Russia  

Microsoft Academic Search

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

Shuanglin Lin

2009-01-01

366

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

Microsoft Academic Search

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

DAVID JOULFAIAN; JAMES MACKIE

367

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

Microsoft Academic Search

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

Michael Keen; Yitae Kim; Ricardo Varsano

2008-01-01

368

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

Code of Federal Regulations, 2013 CFR

...annuities from certain qualified plans are exempt from withholding under...partnership. (C) Foreign simple trusts and foreign grantor trusts...iii) provided by a foreign simple trust or a foreign grantor...annuities received under qualified plans; (D) A withholding...

2013-04-01

369

26 CFR 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs.  

Code of Federal Regulations, 2013 CFR

...FFI or reporting Model 1 FFI that is an...A withholding agent is not required to...and the withholding agent must determine whether it must withhold based on the chapter...to the withholding agent, such as a participating...participating FFI, reporting Model 1 FFI, QI, or...

2013-04-01

370

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

Code of Federal Regulations, 2013 CFR

...under which a number of European children are placed in the homes of United...residents in order to further the children's high school education. In...agreed with X to take two of the children, and they were placed in the...

2013-04-01

371

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

Code of Federal Regulations, 2010 CFR

...international organization, a foreign central bank of issue, or the Bank for International...government (including a foreign central bank of issue) that are excludable from...certain interest income to a foreign central bank of issue or the Bank for...

2009-04-01

372

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

Code of Federal Regulations, 2010 CFR

...international organization, a foreign central bank of issue, or the Bank for International...government (including a foreign central bank of issue) that are excludable from...certain interest income to a foreign central bank of issue or the Bank for...

2010-04-01

373

Taxing the Untaxed Business Sector.  

National Technical Information Service (NTIS)

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

2005-01-01

374

The Evolution of Tax Avoidance  

Microsoft Academic Search

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

Jo Cleary

1995-01-01

375

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

SciTech Connect

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

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

1982-07-01

376

Empirical Measures of Carbon Taxes  

Microsoft Academic Search

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

Alan Ingham; James Maw; Alistair Ulph

1991-01-01

377

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

Code of Federal Regulations, 2013 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock...would constitute, in substance, an avoidance or evasion of taxation within the meaning of section...

2013-04-01

378

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

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

2010-10-01

379

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

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

2009-10-01

380

27 CFR 46.221 - Floor stocks tax rates.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

381

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

382

27 CFR 44.242 - Responsibility for tax on cigars.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

383

27 CFR 44.67 - Payment of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

384

27 CFR 46.108 - Interest on unpaid tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

385

27 CFR 44.221 - Application of drawback of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

386

Can Soft Drink Taxes Reduce Population Weight?  

PubMed Central

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

Fletcher, Jason M.; Frisvold, David

2009-01-01

387

75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media  

Federal Register 2010, 2011, 2012, 2013

...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns using...

2010-12-03

388

Interregional energy tax exportation: an interpretative survey  

SciTech Connect

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 total $137 billion in state tax collections. Although these figures include only state taxes, consideration of local government production-type levies on natural resources would probably not alter severance taxes' share of state and local tax revenues. A related question is why attention has focused on coal severance taxes in particular. The vast majority of severance tax revenues is derived from levies on crude oil and natural gas. Yet coal taxes receive the most attention from politicians, legal experts, and students of public policy. This paper addresses these questions and evaluates the energy tax focus. After a review of some general principles of tax exportation, the major literature is surveyed. Conclusions are drawn in a final section. 39 references, 1 figure.

Morgan, W.E.; Mutti, W.E.

1985-01-01

389

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

390

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

391

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

Microsoft Academic Search

Corporate tax rates in Europe have been falling rapidly; as a consequence tax competition within the EU is fiercer than in the rest of the OECD. This paper analyzes heterogeneity in corporate tax rate changes between EU-15 countries as a function of the proximity to the EU-10 new member states. The average corporate tax rate in the new member states

Hylke Vandenbussche

2008-01-01

392

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

EIA Publications

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

Information Center

2008-06-26

393

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Certain retail sales taxes and gasoline taxes. 1...Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. ...both the sale at wholesale and the sale at retail. [T.D. 6780, 29 FR...

2013-04-01

394

Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds  

Microsoft Academic Search

The marginal cost of public funds is usually seen as a number greater than one, reflecting the efficiency cost of distortionary taxes. But economic intuition suggests that since green taxes are efficiency-enhancing the MCF with such taxes will be less than one. The paper demonstrates that this intuition is not necessarily true, even when a green tax is the sole

Agnar Sandmo

2001-01-01

395

Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans  

Microsoft Academic Search

The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax. Using an anonymous sample of tax return data from the Brookings-Urban Institute Tax Policy Center and the Center’s simulations of 2009 tax law and the two proposals, we compare the vertical and horizontal equity of the

Marcus Berliant; Robert P. Strauss

2008-01-01

396

Taxes and Entrepreneurial Activity: An Empirical Investigation Using Longitudinal Tax Return Data.  

National Technical Information Service (NTIS)

The decision to start a business or engage in entrepreneurship depends in part on tax incentives. The U.S. income tax is a graduated tax, designed so that people pay an increasing percentage rate as their income rises through various tax brackets. The rat...

D. Bruce T. Gurley

2005-01-01

397

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

Microsoft Academic Search

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

Fareed M. A. Hassan

1998-01-01

398

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,…

Yaniv, Gideon

2009-01-01

399

Taxes That Work: A Simple American Plan  

Microsoft Academic Search

In November 2005, the President's Advisory Panel on Tax Reform, appointed by President Bush to suggest options for reforming and simplifying the federal tax code, unanimously recommended two alternative plans: a \\

Michael J. Graetz

2006-01-01

400

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

PubMed

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

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

2011-12-01

401

27 CFR 41.112 - Tax return.  

Code of Federal Regulations, 2013 CFR

...Brought Into the United States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. ...a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on...

2013-04-01

402

Tax evasion in an open economy  

Microsoft Academic Search

Ignoring tax evasion possibilities, a value-added and a cash-flow income tax have similar behavioral and distributional consequences. Yet the available means of tax evasion under each can be very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an income tax it can occur through shifting taxable income abroad. Given evasion, we show that a country would make

Roger H. Gordon; Soren Bo Nielsen

1997-01-01

403

International Capital Mobility and Tax Evasion  

Microsoft Academic Search

This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic and foreign, introduces distortions in intertemporal consumption allocation, but leaves domestic production

Alberto Giovannini

1988-01-01

404

International Capital Mobility and Tax Evasion  

Microsoft Academic Search

This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic and foreign, introduces distortions in intertemporal consumption allocation, but leaves domestic production

Alberto Giovannini

1987-01-01

405

The UK tax system and the environment  

Microsoft Academic Search

This report takes a broad overview of the UK environmental tax system as it exists in 2006. It aims to bring together evidence and data from a range of sources to provide a central source of information about the existing environmental tax system, alongside discussion of the key principles of the debate around using taxes and other economic instruments for

A. Leicester

2006-01-01

406

The implicit taxes from college financial aid  

Microsoft Academic Search

Families who earn more or who heed the “experts'” advice and save for college typically receive less financial aid. The financial aid system therefore implicitly taxes both income and assets. We use NPSAS aid award data to estimate these implicit taxes, and find that at average-priced colleges the marginal income tax ranges from 2 to 16% and the marginal asset

Andrew W. Dick; Aaron S. Edlin

1997-01-01

407

The Design of a Carbon Tax  

Microsoft Academic Search

We consider the design of a tax on greenhouse gas emissions for a developed country such as the United States. We consider three sets of issues: the optimal tax base, issues relating to the rate (including the use of the revenues and rate changes over time) and trade. We show that a well-designed carbon tax can capture about 80% of

Gilbert Metcalf; David Weisbach

2009-01-01

408

Tax Reforms and Evidence of Transfer Pricing  

Microsoft Academic Search

The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm's worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many

Deborah L. Swenson

409

Income tax policy and charitable giving  

Microsoft Academic Search

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

Arthur C. Brooks

2007-01-01

410

Corporate tax evasion with agency costs  

Microsoft Academic Search

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax evasion. Using a costly state falsification framework, we characterize formally the optimal incentive compensation contract for

Keith J. Crocker; Joel Slemrod

2005-01-01

411

Corporate Tax Evasion with Agency Costs  

Microsoft Academic Search

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax evasion. Using a costly state falsification framework, we characterize formally the optimal incentive compensation contract for

Keith J. Crocker; Joel Slemrod

2004-01-01

412

Health effects and optimal environmental taxes  

Microsoft Academic Search

The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that interactions with these distortions tend to raise the cost of an environmental tax, and thus that the optimal environmental tax is less than marginal environmental damages. A recent paper by Schwartz and Repetto (2000) challenges this finding, arguing that the health benefits from reduced pollution

Roberton C. Williams III

2003-01-01

413

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 Sørensen

2004-01-01

414

Chapter 22 Tax avoidance, evasion, and administration  

Microsoft Academic Search

Tax avoidance and evasion are pervasive in all countries, and tax structures are undoubtedly skewed by this reality. Standard models of taxation and their conclusions must reflect these realities.This paper first presents theoretical models that integrate avoidance and evasion into the overall decision problem faced by individuals. Early models of this area focused on tax evasion, modeled as a gamble

Shlomo Yitzhaki

2002-01-01

415

Corporate Tax Avoidance and High Powered Incentives  

Microsoft Academic Search

This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in determining how high-powered incentives influence tax sheltering decisions. The model generates the testable hypothesis that firm governance characteristics

Mihir A. Desai; Dhammika Dharmapala

2004-01-01

416

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

417

LESSONS FROM THE BRITISH POLL TAX DISASTER  

Microsoft Academic Search

persuaded the central government to im- As a means of financing British local plement reforms. Nevertheless, the local property tax government, the attempt to replace the res- continued to be a source of discontent idential property tax with a community within the Conservative Party. A combi- charge, or poll tax, has proved disastrous. nation of events in 1985 gave added

PETER SMITH

418

Optimal Taxes and the Structure of Preferences  

Microsoft Academic Search

IN THE FINAL ANALYSIS, optimal tax theory should be the basis for actual calculation of tax rates. Although recently there have been great advances in theoretical results and in our understanding of their meaning, we are still some way from a working knowledge of whether uniform commodity taxes are in practice optimal or, if not, which commodities should be discriminated

Angus Deaton

1981-01-01

419

Income Tax Policy and Charitable Giving  

ERIC Educational Resources Information Center

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

Brooks, Arthur C.

2007-01-01

420

Interpreting Fluctuations in the Book-Tax Income Gap as Tax Sheltering: Alternative Explanations  

Microsoft Academic Search

Many view the book-tax income gap as a measure of tax sheltering. Economists and legislators almost exclusively interpret changes in the book-tax income gap as due to changes in tax sheltering behavior. This paper studies alternative factors which influence the book-tax income gap. I find that changes to the calculation of book income, general business conditions, and earnings management explain

Jeri K. Seidman

421

A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility  

Microsoft Academic Search

Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue. This paper studies the interaction of these externalities in a dynamic, general equilibrium environment and its effects on quantitative outcomes of tax competition in one-shot games over capital income taxes between two governments that set time-invariant taxes and issue debt.

Enrique G. Mendoza; Linda L. Tesar

2003-01-01

422

5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...  

Code of Federal Regulations, 2013 CFR

...CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Adjusting Retirement Deductions and Contributions Employee Retirement Deductions § 839.803 If I am like the person in the...

2013-01-01

423

26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.  

Code of Federal Regulations, 2013 CFR

... false Marital deduction; life insurance or annuity payments with power...b)-6 Marital deduction; life insurance or annuity payments with power...an insurer under the terms of a life insurance, endowment, or annuity...

2013-04-01

424

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

425

7.RP Tax and Tip  

NSDL National Science Digital Library

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

426

26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other âterminable interestâ.  

Code of Federal Regulations, 2013 CFR

...Marital deduction; limitation in case of life estate or other âterminable interestâ...Marital deduction; limitation in case of life estate or other âterminable interest...the failure to occur of some contingency. Life estates, terms for years,...

2013-04-01

427

A study on the determination method of the rut deduct value in the calculation of asphalt pavement condition index  

Microsoft Academic Search

According to the domestic and foreign studies on the determination methods of rut deduct value and in combination with the comparative analysis on the measured data and the actual pavement condition in entitative engineering, the thesis analyzed the advantages and disadvantages of the current methods to determine rut deduct value and proposed a continuous type calculating formula to determine rut

Shixiu Mo; Lingyun Kong

2011-01-01

428

26 CFR 1.163-4 - Deduction for original issue discount on certain obligations issued after May 27, 1969.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for original issue discount on certain obligations issued... § 1.163-4 Deduction for original issue discount on certain obligations issued...is issued by a corporation with original issue discount, the amount of such...

2013-04-01

429

26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 2009-04-01 false Deduction denied in case of fraud or wilful failure to file timely return. 1.547-5...Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No...

2009-04-01

430

26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 true Deduction denied in case of fraud or wilful failure to file timely return. 1.547-5...Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No...

2010-04-01

431

Dividend and Taxes, Redux, … Again  

Microsoft Academic Search

In this paper we study the effect of The Job Growth and Taxpayer Relief Reconciliation Act of 2003 on dividend payouts of two types of firms. Using a sample of traditional (predisposed to paying dividends) and growth-oriented (paying dividends only to satisfy stockholders' demands) firms, we show that dividend payouts increased before the tax law changed and continued to rise,

George M. Frankfurter; Arman Kosedag; Bob G. Wood Jr; Haksoon Kim

2008-01-01

432

Federal Tax Policy Towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109- 58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives

Gilbert E. Metcalf

2006-01-01

433

Federal Tax Policy Towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives that

Gilbert E. Metcalf

2006-01-01

434

Federal Tax Policy towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives that

Gilbert E. Metcalf

2007-01-01

435

A Treatise of Taxes & Contributions  

Microsoft Academic Search

A Treatise of Taxes & Contributions, shewing the Nature and Measures of Crown Lands, Assessments, Customs, Poll-Money, Lotteries, Benevolence, Penalties, Monopolies, Offices, Tythes, Raising of Coins, Harth-Money, Excize, etc. With several intersperst Discourses and Digressions concerning Warres, The Church, Universities, Rents & Purchases, Usury & Exchange, Banks & Lombards, Registries for Conveyances, Beggars, Ensurance, Exportation of Money & Wool, Free-ports,

William Petty

436

Tax Avoidance, Evasion, and Administration  

Microsoft Academic Search

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

Joel Slemrod; Shlomo Yitzhaki

2000-01-01

437

Cigarette taxes and smoking participation: evidence from recent tax increases in Canada.  

PubMed

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. PMID:21655139

Azagba, Sunday; Sharaf, Mesbah

2011-05-16

438

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

439

Inductive and Deductive Learning Styles in Junior High School Mathematics: An Exploratory Study.  

ERIC Educational Resources Information Center

In an experiment to investigate learning styles in mathematics, 406 eighth grade students studied two sets of programed materials, one on triangles and one on quadrilaterals. Each program was available in two instructional styles: inductive and deductive. Students were stratified by sex and report card grades, and then assigned randomly to various…

Gawronski, Jane Donnelly

440

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

441

State Health Insurance Regulations and the Price of High-Deductible Policies  

Microsoft Academic Search

This study examines the impact of state health insurance regulations on the price of high-deductible family and individual polices in the nongroup market. We use a unique and rich data set on actual insurance policies sold through a large Internet health insurance distributor to examine the impact of various regulations on policy prices, controlling for policy characteristics, demographic characteristics of

Amanda E. Kowalski; William J. Congdon; Mark H. Showalter

2008-01-01

442

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

443

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…

Bonnefond, Mathilde; Van der Henst, Jean-Baptiste

2013-01-01

444

77 FR 18146 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...  

Federal Register 2010, 2011, 2012, 2013

...published in the Federal Register relating to sections 162, and 263 providing guidance on the deduction and capitalization of expenditures...of these corrections is under sections 162, 167, 168, and 263 of the Internal Revenue Code. Need for Correction As...

2012-03-27

445

77 FR 18145 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...  

Federal Register 2010, 2011, 2012, 2013

...published in the Federal Register relating to sections 162, and 263, providing guidance on the deduction and capitalization of expenditures...of these corrections are under sections 162, 167, 168, and 263 of the Internal Revenue Code. Need for Correction As...

2012-03-27

446

The “deduction” approach: A non-invasive method for estimating secondary production of earthworm communities  

NASA Astrophysics Data System (ADS)

Secondary production is an important parameter for the study of population dynamics and energy flow through animal communities. Secondary production of earthworm communities has been determined with the size-frequency and instantaneous growth rate methods, whereby earthworm populations are repeatedly sampled at regular intervals and the change in biomass of cohorts or individuals between sampling dates is determined. The major disadvantage of repeated sampling is that it disturbs the soil and permanently removes earthworms from the study area. The " deduction" approach is a theoretical model that partitions individuals into defined pools and makes assumptions about the growth, recruitment and mortality of each pool. In 2004 and 2005, earthworms were added to undisturbed field enclosures and the " deduction" approach was used to estimate secondary production of the indigenous and added earthworm populations during the crop growing period (17-18 weeks) in each year. Secondary production estimates made by the " deduction" approach were similar to estimates from direct earthworm sampling in temperate agroecosystems. The "deduction" approach is an indirect method that estimates population dynamics and secondary production, and is appropriate for manipulation experiments where removal of organisms and physical disturbance of the habitat by repeated sampling could bias results.

Eriksen-Hamel, Nikita S.; Whalen, Joann K.

2009-05-01

447

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

Microsoft Academic Search

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;

Anton E. Lawson

1993-01-01

448

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

Microsoft Academic Search

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. Error response patterns revealed a steady, age-related increase in the ability to use

John D. Rich; William Fullard; Willis Overton

2011-01-01

449

26 CFR 1.270-1 - Limitation on deductions allowable to individuals in certain cases.  

Code of Federal Regulations, 2013 CFR

...farming which are directly attributable to drought, (v) The net operating loss deduction...expenses must be directly attributable to drought conditions and not to other causes such...destruction of property as a result of drought conditions, if such property is...

2013-04-01

450

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

451

A Deductive Object-Oriented Database System for Situated Inference in Law  

Microsoft Academic Search

Deductive object-oriented databases and situation theory are two important areas of research in the fields of databases and of linguistics. “AI and law” is a new field attracting both AI researchers and legal practitioners. Our research brings together the former two fields with the aim of designing knowledge applications in the latter. This is achieved through a formal model for

Stephen Wong; Satoshi Tojo

1996-01-01

452

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

453

Cruel and Unusual Punishment? An Analysis of Point Deduction in European Association Football Leagues  

Microsoft Academic Search

We present a methodology to assess the effect of point deductions, which are widely applied as punishments to teams in European association football (soccer) leagues. In particular we outline a method to estimate the increased probability of relegation and the decreased probability of promotion that are associated with a certain penalty for a given team in a particular league. We

Nik J. Cunniffe; Alex R. Cook

2009-01-01

454

The effect of inductively versus deductively organized text on American and Japanese readers  

Microsoft Academic Search

When document designers localize documents for readers in other cultures, they should consider what text organization will best suit those readers. The study presented examines American and Japanese readers' comprehension of and preference for expository text that contains a thesis and is organized either inductively or deductively. The results revealed that while Americans performed equally well with either organizational structure,

Jan H. Spyridakis; Waka Fukuoka

2002-01-01

455

Physical and in silico approaches identify DNA-PK in a Tax DNA-damage response interactome  

PubMed Central

Background We have initiated an effort to exhaustively map interactions between HTLV-1 Tax and host cellular proteins. The resulting Tax interactome will have significant utility toward defining new and understanding known activities of this important viral protein. In addition, the completion of a full Tax interactome will also help shed light upon the functional consequences of these myriad Tax activities. The physical mapping process involved the affinity isolation of Tax complexes followed by sequence identification using tandem mass spectrometry. To date we have mapped 250 cellular components within this interactome. Here we present our approach to prioritizing these interactions via an in silico culling process. Results We first constructed an in silico Tax interactome comprised of 46 literature-confirmed protein-protein interactions. This number was then reduced to four Tax-interactions suspected to play a role in DNA damage response (Rad51, TOP1, Chk2, 53BP1). The first-neighbor and second-neighbor interactions of these four proteins were assembled from available human protein interaction databases. Through an analysis of betweenness and closeness centrality measures, and numbers of interactions, we ranked proteins in the first neighborhood. When this rank list was compared to the list of physical Tax-binding proteins, DNA-PK was the highest ranked protein common to both lists. An overlapping clustering of the Tax-specific second-neighborhood protein network showed DNA-PK to be one of three bridge proteins that link multiple clusters in the DNA damage response network. Conclusion The interaction of Tax with DNA-PK represents an important biological paradigm as suggested via consensus findings in vivo and in silico. We present this methodology as an approach to discovery and as a means of validating components of a consensus Tax interactome.

Ramadan, Emad; Ward, Michael; Guo, Xin; Durkin, Sarah S; Sawyer, Adam; Vilela, Marcelo; Osgood, Christopher; Pothen, Alex; Semmes, Oliver J

2008-01-01

456

Could targeted food taxes improve health?  

PubMed Central

Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta?analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross?elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-01-01

457

The U.S. Consumption Tax: Evolution, Not Revolution  

Microsoft Academic Search

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income

Daniel S. Goldberg

2004-01-01

458

The U.S. Consumption Tax: Evolution, Not Revolution  

Microsoft Academic Search

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income

Daniel S. Goldberg

2003-01-01

459

Estimating the Effects of Tax Reform on Farm Sole Proprietorships,  

National Technical Information Service (NTIS)

The effects of the Tax Reform Act of 1986 on farm sole proprietorships are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax liability for sole proprietorships is estimated to decline by 4.5 percent under tax reform. All f...

C. V. Rossi

1988-01-01

460

Tax Evasion and the Marginal Cost of Public Funds  

Microsoft Academic Search

Tax evasion is analogous to deadweight loss in its effect upon the rules for cost-benefit analysis of public sector projects. Deadweight loss and tax evasion both cause the marginal cost of public funds to increase as tax payers attempt to reduce the tax base in response to increases in tax rates. In one case, the social cost is from the

Dan Usher

1986-01-01

461

Tax rights in transition economies: a tragedy of the commons?  

Microsoft Academic Search

This paper develops the concept of tax rights to analyze the impact of fiscal institutions on economic development in transition economies. A government’s tax rights are poorly defined when it and other governments and agencies can unilaterally levy taxes on the same tax base. Existing evidence suggests that Chinese local governments have gained more clearly defined tax rights than their

Daniel Berkowitz; Wei Li

2000-01-01

462

Tax Collection with Agency Costs: Private Contracting or Government Bureaucrats?  

Microsoft Academic Search

Historically, governments contracted with private agents known as tax farmers to collect taxes. This paper develops a theoretical framework for determining when a welfare-maximizing government should choose tax farmers over bureaucratic tax collectors. While bureaucratic collectors have an incentive to shirk and raise collection costs above least costs, profit-maximizing private collectors tend to reduce tax evasion below the optimal level.

Eugenia Froedge Toma; Mark Toma

1992-01-01

463

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

... 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2010-04-01

464

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2013 CFR

... 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2013-04-01

465

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

... 2 2009-04-01 2009-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PAPERS AND TUBES Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2009-04-01

466

Ethics, organ donation and tax: a reply to Quigley and Taylor.  

PubMed

A national opt-out system of post-mortem donation of scarce organs is preferable to an opt-in system. Unfortunately, the former system is not always feasible, and so in a recent JME article we canvassed the possibility of offering people a tax break for opting-in as a way of increasing the number of organs available for donation under an opt-in regime. Muireann Quigley and James Stacey Taylor criticize our proposal. Roughly, Quigley argues that our proposal is costly and, hence, is unlikely to be implemented, while Taylor contests our response to a Titmuss-style objection to our scheme. In response to Quigley, we note that our proposal's main attraction lies in gains not reflected in the figures presented by Quigley and that the mere fact that it is costly does not imply that it is unfeasible. In response to Taylor, we offer some textual evidence in support of our interpretation of Taylor and responds to his favoured interpretation of the Titmuss-style objection that many people seem to want to donate to charities even if they can deduct their donations from their income tax. Finally, we show why our views do not commit us to endorsing a free organ-market. PMID:22661457

Lippert-Rasmussen, Kasper; Petersen, Thomas Søbirk

2012-06-01

467

CORE DISCUSSION PAPER nr 2008=81 Are your flrm's taxes set in Warsaw? Spatial tax competition in Europe  

Microsoft Academic Search

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

K. Crabbe; H. Vandenbussche

468

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2010-04-01

469

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2013-04-01

470

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2009-04-01

471

The Economic Effects of Replacing the Property Tax with a Sales or Income Tax:A Computable General Equilibrium Approach  

Microsoft Academic Search

With the most recent wave of property tax restructuring in the U.S., policy makers have considered the possibility of replacing the property tax. In this analysis we use data for Indiana and a short-run computable general equilibrium model to examine the effects of replacing the property tax with a sales or income tax. We find that replacing the property tax

Dagney Faulk; Nalitra Thaiprasert; Michael Hicks

2010-01-01

472

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

Code of Federal Regulations, 2011 CFR

...and 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...

2011-04-01

473

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

474

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

475

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

476

The ethics of sin taxes.  

PubMed

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

Green, Rebecca

2010-10-06

477

Tax evasion and social interactions  

Microsoft Academic Search

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

Bernard Fortin; Guy Lacroix; Marie-Claire Villeval

2007-01-01

478

Can carbon tax eat OPEC's rents?  

Microsoft Academic Search

We consider the optimal emission tax for a stock pollutant when the pollutant flow is also regulated by a resource-exporting cartel. We consolidate, clarify, and generalize a set of previous results to obtain clear isolation of the Pigouvian and trade-policy components of the tax. Because of the trade-policy component, the tax can shift more rents from the cartel than the

Matti Liski; Olli Tahvonen

2004-01-01

479

The political economics of not paying taxes  

Microsoft Academic Search

This paper considers redistributive as well as political consequences of tax avoidance. When tax avoidance is possible, the\\u000a official tax rate does not necessarily correspond to what individuals actually pay. This affects both redistributive outcomes\\u000a as well as political attitudes towards taxation. Depending on the avoidance technology different political equilibria emerge.\\u000a When the avoidance possibilities are limited, the classical conflict

Jesper Roine

2006-01-01

480

The political economy of not paying taxes  

Microsoft Academic Search

Abstract This paper considers redistributive as well as political consequences,of tax avoidance. When tax avoidance is possible, the o¢ cial tax rate does not nec- essarily correspond,to what,individuals actually pay. This a¤ects both redis- tributive outcomes,as well as political attitudes towards,taxation. Depending on the avoidance,technology,di¤erent political equilibria emerge. When,the avoidance possibilities are limited, the classical con‡ict between rich and poor

Jesper Roine

1975-01-01

481

A tale of three taxes: photo-gyro-gravitactic bioconvection.  

PubMed

The term bioconvection encapsulates the intricate patterns in concentration, due to hydrodynamic instabilities, that may arise in suspensions of non-neutrally buoyant, biased swimming microorganisms. The directional bias may be due to light (phototaxis), gravity (gravitaxis), a combination of viscous and gravitational torques (gyrotaxis) or other taxes. The aim of this study is to quantify experimentally the wavelength of the initial pattern to form from an initially well-mixed suspension of unicellular, swimming green algae as a function of concentration and illumination. As this is the first such study, it is necessary to develop a robust and meticulous methodology to achieve this end. The phototactic, gyrotactic and gravitactic alga Chlamydomonas augustae was employed, with various red or white light intensities from above or below, as the three not altogether separable taxes were probed. Whilst bioconvection was found to be unresponsive to changes in red light, intriguing trends were found for pattern wavelength as a function of white light intensity, depending critically on the orientation of the illumination. These trends are explored to help unravel the mechanisms. Furthermore, comparisons are made with theoretical predictions of initial wavelengths from a recent model of photo-gyrotaxis, encouragingly revealing good qualitative agreement. PMID:21697432

Williams, C Rosie; Bees, Martin Alan

2011-07-15

482

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2013 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...

2013-04-01

483

27 CFR 44.66 - Relief from liability for tax.  

Code of Federal Regulations, 2013 CFR

... Relief from liability for tax. 44...Alcohol, Tobacco Products and Firearms... Relief from liability for tax. A...manufacturer of tobacco products or cigarette...relieved of the liability for tax on tobacco products, or...

2013-04-01

484

27 CFR 40.31 - Liability for special tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Liability for special tax...Alcohol, Tobacco Products and Firearms... § 40.31 Liability for special tax...Manufacturer of tobacco products. Every manufacturer...manufacturer of tobacco products incurs special tax liability at...

2013-04-01

485

27 CFR 41.41 - Determination and payment of tax.  

Code of Federal Regulations, 2013 CFR

...41.41 Alcohol, Tobacco Products and Firearms ALCOHOL AND...TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES...PROCESSED TOBACCO Taxes Liability for and Payment of Taxes...payment of tax. Tobacco products and cigarette papers...

2013-04-01

486

27 CFR 27.46 - Computation of tax.  

Code of Federal Regulations, 2013 CFR

...BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on...

2013-04-01

487

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

488

47 CFR 32.4080 - Other taxes-accrued.  

Code of Federal Regulations, 2011 CFR

...Among the taxes includable in this account are property, gross receipts, franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in which they are chargeable to income shall be included in the...

2011-10-01

489

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

490

Evaluating the Costs and Benefits of Taxing Internet Commerce.  

National Technical Information Service (NTIS)

Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generated considerable policy debate. In this paper we analyze the costs and benefits of enforcing such taxes including revenue losses, competition with retail, ex...

A. Goolsbee J. Zittrain

1999-01-01

491

48 CFR 52.229-1 - State and Local Taxes.  

Code of Federal Regulations, 2012 CFR

...Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured by the contract or sales price of the services or completed...state separately on its invoices taxes excluded from the...

2012-10-01

492

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

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Tax Exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

2010-10-01

493

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

Code of Federal Regulations, 2010 CFR

...2009-10-01 false Tax exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

2009-10-01

494

Forest Landowners' Guide to the Federal Income Tax, February 2013.  

National Technical Information Service (NTIS)

This guide updates and supersedes Agriculture Handbook No. 718, Forest Landowners Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012. It introduces tax plann...

J. L. Greene M. Koontz W. C. Siegel W. L. Hoover

2013-01-01

495

Argentina: Tax Policy for Stabilization and Economic Recovery.  

National Technical Information Service (NTIS)

The study analyzes the Argentine tax system to provide an overview and diagnosis of its problems, both from a macroeconomic and efficiency standpoint, as well as to outline key reforms. The reform measures in tax legislation, tax expenditures, and adminis...

L. Barbone J. Vazquez-Caro J. Macon J. M. Gonzalez-Paramo M. A. Lasheras

1990-01-01

496

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

Code of Federal Regulations, 2012 CFR

...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 (Customs...

2012-10-01

497

27 CFR 40.26 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

... false Persons liable for tax. 40.26 Section 40...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.26 Persons...

2013-04-01

498

27 CFR 40.353 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

...PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.353 Persons liable for tax. The manufacturer of cigarette papers and tubes shall be...relieved of liability for the tax. When cigarette papers and tubes are...

2013-04-01

499

The use of consumption taxes to re-launch green tax reforms  

Microsoft Academic Search

Between 1995 and 2001, the share of green tax revenues in the EU-15 GDP slightly declined. This is a surprising evolution but there are, however, strong economic efficiency arguments to set environmental taxes at low levels, and hence below the Pigovian or marginal pollution damage level. This paper presents an alternative to re-launch the debate on green tax reform in

Johan Albrecht

2006-01-01

500

Green tax reforms for industrial transformation: overcoming institutional inertia with consumption taxes  

Microsoft Academic Search

Economic incentives such as environmental taxes can create attractive markets for environmentally sound products and process technologies. Many European countries have a long tradition with environmental taxes but recent figures indicate that the share of green tax revenues in the EU-15 GDP is slightly declining. This is surprising since several governments had declared they would gradually shift the fiscal burden

Johan Albrecht

2006-01-01