26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-1 Special rules for chapter 42 and similar taxes. (a) Return filed by...

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... special tax. Proprietors of new businesses that have not yet begun a taxable year, as well as proprietors of existing businesses that have not yet ended a taxable year, who commence a new activity subject to... this section. (d) Short taxable year. Gross receipts for any taxable year of less than 12 months shall...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 40.32 - Rates of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... begun a taxable year, as well as proprietors of existing businesses that have not yet ended a taxable... any taxable year of less than 12 months shall be annualized by multiplying the gross receipts for the... U.S.C. 5731(a)(1) imposes a special tax of $1,000 per year on every manufacturer of tobacco products...

27 CFR 44.32 - Rate of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... yet begun a taxable year, as well as proprietors of existing businesses that have not yet ended a... any taxable year of less than 12 months shall be annualized by multiplying the gross receipts for the.... (a) General. Title 26 U.S.C. 5731(a)(3) imposes a special tax of $1,000 per year on every export...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

Economic gains and health benefits from a new cigarette tax scheme in Taiwan: a simulation using the CGE model.

PubMed

Ye, Chun-Yuan; Lee, Jie-Min; Chen, Sheng-Hong

2006-03-10

This study evaluates the impact of an increase in cigarette tax in Taiwan in terms of the effects it has on the overall economy and the health benefits that it brings. The multisector computable general equilibrium (CGE) model was used to simulate the impact of reduced cigarette consumption resulting from a new tax scheme on the entire economy gains and on health benefits. The results predict that because of the new tax scheme, there should be a marked reduction in cigarette consumption but a notable increase in health benefits that include saving between 28,125 and 56,250 lives. This could save NTD 1.222 approximately 2.445 billion (where USD 1 = NTD 34.6) annually in life-threatening, cigarette-related health insurance expenses which exceeds the projected decrease of NTD 1.275 billion in Gross Domestic Product (GDP) because of reduced consumption and therefore tax revenue. Overall, the increased cigarette excise tax will be beneficial in terms of both the health of the general public and the economy as a whole.

Economic gains and health benefits from a new cigarette tax scheme in Taiwan: a simulation using the CGE model

PubMed Central

Ye, Chun-Yuan; Lee, Jie-Min; Chen, Sheng-Hong

2006-01-01

Background This study evaluates the impact of an increase in cigarette tax in Taiwan in terms of the effects it has on the overall economy and the health benefits that it brings. Methods The multisector computable general equilibrium (CGE) model was used to simulate the impact of reduced cigarette consumption resulting from a new tax scheme on the entire economy gains and on health benefits. Results The results predict that because of the new tax scheme, there should be a marked reduction in cigarette consumption but a notable increase in health benefits that include saving between 28,125 and 56,250 lives. This could save NT$1.222~2.445 billion (where US$1 = NT$34.6) annually in life-threatening, cigarette-related health insurance expenses which exceeds the projected decrease of NT$1.275 billion in Gross Domestic Product (GDP) because of reduced consumption and therefore tax revenue. Conclusion Overall, the increased cigarette excise tax will be beneficial in terms of both the health of the general public and the economy as a whole. PMID:16529653

27 CFR 479.48 - Failure to pay special (occupational) tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.48 - Failure to pay special (occupational) tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.48 - Failure to pay special (occupational) tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.48 - Failure to pay special (occupational) tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.48 - Failure to pay special (occupational) tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

Impact of regional special purpose local option sales tax (SPLOST) initiatives on county infrastructure.

DOT National Transportation Integrated Search

2011-10-01

In response to fiscal constraints on transportation funding and the need to address transportation problems and create regional solutions, Georgia is proposing a 1% regional Special-Purpose Local-Option Sales Tax (SPLOST). To accommodate this initiat...

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

27 CFR 46.116 - Issuance, distribution, and examination of special tax stamps.

Code of Federal Regulations, 2011 CFR

2011-04-01

... multiple locations, TTB will send to the taxpayer's principal place of business (or principal office in the... attachment to TTB Form 5630.5t required by § 46.101(b)(2). (b) Distribution of special tax stamps for... for each location listed on the attachment to TTB Form 5630.5t and that the information on each stamp...

27 CFR 46.116 - Issuance, distribution, and examination of special tax stamps.

Code of Federal Regulations, 2010 CFR

2010-04-01

... multiple locations, TTB will send to the taxpayer's principal place of business (or principal office in the... attachment to TTB Form 5630.5t required by § 46.101(b)(2). (b) Distribution of special tax stamps for... for each location listed on the attachment to TTB Form 5630.5t and that the information on each stamp...

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

ERIC Educational Resources Information Center

Hauptman, Arthur M.; Gladieux, Lawrence E.

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

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special lien for estate tax deferred under...

A special protection scheme utilizing trajectory sensitivity analysis in power transmission

NASA Astrophysics Data System (ADS)

Suriyamongkol, Dan

In recent years, new measurement techniques have provided opportunities to improve the North American Power System observability, control and protection. This dissertation discusses the formulation and design of a special protection scheme based on a novel utilization of trajectory sensitivity techniques with inputs consisting of system state variables and parameters. Trajectory sensitivity analysis (TSA) has been used in previous publications as a method for power system security and stability assessment, and the mathematical formulation of TSA lends itself well to some of the time domain power system simulation techniques. Existing special protection schemes often have limited sets of goals and control actions. The proposed scheme aims to maintain stability while using as many control actions as possible. The approach here will use the TSA in a novel way by using the sensitivities of system state variables with respect to state parameter variations to determine the state parameter controls required to achieve the desired state variable movements. The initial application will operate based on the assumption that the modeled power system has full system observability, and practical considerations will be discussed.

26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

Code of Federal Regulations, 2013 CFR

2013-04-01

... subject to section 1256(a). Of that total, 40 percent is short term capital gain ($375,000) and 60 percent is long term capital gain ($562,500). Of the long term capital gain, 40 percent is taxable ($225,000... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...

26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

Code of Federal Regulations, 2011 CFR

2011-04-01

... subject to section 1256(a). Of that total, 40 percent is short term capital gain ($375,000) and 60 percent is long term capital gain ($562,500). Of the long term capital gain, 40 percent is taxable ($225,000... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...

26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

Code of Federal Regulations, 2010 CFR

2010-04-01

... subject to section 1256(a). Of that total, 40 percent is short term capital gain ($375,000) and 60 percent is long term capital gain ($562,500). Of the long term capital gain, 40 percent is taxable ($225,000... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...

26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

Code of Federal Regulations, 2014 CFR

2014-04-01

... subject to section 1256(a). Of that total, 40 percent is short term capital gain ($375,000) and 60 percent is long term capital gain ($562,500). Of the long term capital gain, 40 percent is taxable ($225,000... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...

26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

Code of Federal Regulations, 2012 CFR

2012-04-01

... subject to section 1256(a). Of that total, 40 percent is short term capital gain ($375,000) and 60 percent is long term capital gain ($562,500). Of the long term capital gain, 40 percent is taxable ($225,000... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

State-of-the-art for food taxes to promote public health.

PubMed

Jensen, J D; Smed, S

2018-05-01

The use of taxes to promote healthy nutritional behaviour has gained ground in the past decade. The present paper reviews existing applications of fiscal instruments in nutrition policy and derives some perspectives and recommendations from the experiences gained with these instruments. Many countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have been introduced with health promotion as the primary objective. The diversity in experiences from existing tax schemes can provide valuable insights for future use of fiscal instruments to promote healthy nutrition, in terms of designing effective and efficient tax or subsidy instruments, and in terms of smooth and politically viable implementation of the instruments.

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Income Tax Tips

ERIC Educational Resources Information Center

Brown, Darryl Lee

2006-01-01

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

Application of Central Upwind Scheme for Solving Special Relativistic Hydrodynamic Equations

PubMed Central

Yousaf, Muhammad; Ghaffar, Tayabia; Qamar, Shamsul

2015-01-01

The accurate modeling of various features in high energy astrophysical scenarios requires the solution of the Einstein equations together with those of special relativistic hydrodynamics (SRHD). Such models are more complicated than the non-relativistic ones due to the nonlinear relations between the conserved and state variables. A high-resolution shock-capturing central upwind scheme is implemented to solve the given set of equations. The proposed technique uses the precise information of local propagation speeds to avoid the excessive numerical diffusion. The second order accuracy of the scheme is obtained with the use of MUSCL-type initial reconstruction and Runge-Kutta time stepping method. After a discussion of the equations solved and of the techniques employed, a series of one and two-dimensional test problems are carried out. To validate the method and assess its accuracy, the staggered central and the kinetic flux-vector splitting schemes are also applied to the same model. The scheme is robust and efficient. Its results are comparable to those obtained from the sophisticated algorithms, even in the case of highly relativistic two-dimensional test problems. PMID:26070067

Numerical solution of special ultra-relativistic Euler equations using central upwind scheme

NASA Astrophysics Data System (ADS)

Ghaffar, Tayabia; Yousaf, Muhammad; Qamar, Shamsul

2018-06-01

This article is concerned with the numerical approximation of one and two-dimensional special ultra-relativistic Euler equations. The governing equations are coupled first-order nonlinear hyperbolic partial differential equations. These equations describe perfect fluid flow in terms of the particle density, the four-velocity and the pressure. A high-resolution shock-capturing central upwind scheme is employed to solve the model equations. To avoid excessive numerical diffusion, the considered scheme avails the specific information of local propagation speeds. By using Runge-Kutta time stepping method and MUSCL-type initial reconstruction, we have obtained 2nd order accuracy of the proposed scheme. After discussing the model equations and the numerical technique, several 1D and 2D test problems are investigated. For all the numerical test cases, our proposed scheme demonstrates very good agreement with the results obtained by well-established algorithms, even in the case of highly relativistic 2D test problems. For validation and comparison, the staggered central scheme and the kinetic flux-vector splitting (KFVS) method are also implemented to the same model. The robustness and efficiency of central upwind scheme is demonstrated by the numerical results.

Satisfaction rates with the current Special Type Consultation (STC) reimbursement scheme among General Practitioners - A Mixed Methods Study.

PubMed

Kiely, A; O'Meara, S; Fitzgerald, N; Regan, A M; Durcan, P; McGuire, G; Kelly, M E

2017-03-10

The Special Type Consultation (STC) scheme is a fee-for-service reimbursement scheme for General Practitioners (GPs) in Ireland. Introduced in 1989, the scheme includes specified patient services involving the application of a learned skill, e.g. suturing. This study aims to establish the extent to which GPs believe this scheme is appropriate for current General Practice. This is an embedded mixed-methods study combining quantitative data on GPs working experience of and qualitative data on GPs attitudes towards the scheme. Data were collected by means of an anonymous postal questionnaire. The response rate was 60.4% (n=159.) Twenty-nine percent (n=46) disagreed and 65% (n=104) strongly disagreed that the current list of special items is satisfactory. Two overriding themes were identified: economics and advancement of the STC process. This study demonstrates an overwhelming consensus among GPs that the current STC scheme is outdated and in urgent need of revision to reflect modern General Practice.

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section 904(b)(2)(B) shall apply for purposes of determining the alternative minimum tax foreign tax credit under...

First-principles calculation of the structural and elastic properties of ternary metal nitrides TaxMo1-xN and TaxW1-xN

NASA Astrophysics Data System (ADS)

Bouamama, Kh.; Djemia, P.; Benhamida, M.

2015-09-01

First-principles pseudo-potentials calculations of the mixing enthalpy, of the lattice constants a0 and of the single-crystal elastic constants cij for ternary metal nitrides TaxMe1-xN (Me=Mo or W) alloys considering the cubic B1-rocksalt structure is carried out. For disordered ternary alloys, we employ the virtual crystal approximation VCA in which the alloy pseudopotentials are constructed within a first-principles VCA scheme. The supercell method SC is also used for ordered structures in order to evaluate clustering effects. We find that the mixing enthalpy still remains negative for TaxMe1-xN alloys in the whole composition range which implies these cubic TaxMo1-xN and TaxW1-xN ordered solid solutions are stable. We investigate the effect of Mo and W alloying on the trend of the mechanical properties of TaN. The effective shear elastic constant c44, the Cauchy pressure (c12-c44), and the shear to bulk modulus G/B ratio are used to discuss, respectively, the mechanical stability of the ternary structure and the brittle/ductile behavior in reference to TaN, MeN alloys. We determine the onset transition from the unstable structure to the stable one B1-rocksalt from the elastic stability criteria when alloying MeN with Ta. In a second stage, in the frame of anisotropic elasticity, we estimate by one homogenization method the averaged constants of the polycrystalline TaxMe1-xN alloys considering the special case of an isotropic medium with no crystallographic texture.

77 FR 8184 - Foreign Tax Credit Splitting Events

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... Foreign Tax Credit Splitting Events AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... these proposed regulations. The regulations affect taxpayers claiming foreign tax credits. Special... of the Federal Register.] Sec. 1.909-6 Pre-2011 foreign tax credit splitting events. [The text of...

27 CFR 44.145 - Special.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Operations by Export Warehouse Proprietors Inventories § 44.145 Special. A special inventory shall be made by the export warehouse proprietor whenever required by any...

Can Soft Drink Taxes Reduce Population Weight?

PubMed

Fletcher, Jason M; Frisvold, David; Tefft, Nathan

2010-01-01

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.

Can Soft Drink Taxes Reduce Population Weight?

PubMed Central

Fletcher, Jason M.; Frisvold, David

2009-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-03

... money in ports of the United States. This document amends the CBP regulations by adding the Cook Islands... applicable to vessels of the United States and from the payment of light money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money [[Page 68067

27 CFR 70.81 - Notice and demand for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Notice and demand for tax. 70.81 Section 70.81 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Excise and Special (Occupational) Tax Notice and Demand § 70.81 Notice and demand for tax. (a) General...

Financing Training in Developing Countries: The Role of Payroll Taxes.

ERIC Educational Resources Information Center

Whalley, John; Ziderman, Adrian

1990-01-01

Although in most developing countries, major vocational training programs are financed from general government revenues, earmarked payroll taxes are becoming increasingly popular. This paper summarizes international experience with these payroll taxes, distinguishing between the more traditional revenue-raising schemes of the Latin American model…

Expanding coverage via tax credits: trade-offs and outcomes.

PubMed

Pauly, M; Herring, B

2001-01-01

In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects.

26 CFR 1.41-7 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Special rules. 1.41-7 Section 1.41-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-7 Special rules. (a) Allocations—(1) Corporation making an election under subchapter S—(i) Pass...

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

ERIC Educational Resources Information Center

Southern Education Foundation, 2011

2011-01-01

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

An equilibrium-conserving taxation scheme for income from capital

NASA Astrophysics Data System (ADS)

Tempere, Jacques

2018-02-01

Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty's estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.

Firm strategy and consumer behaviour under a complex tobacco tax system: implications for the effectiveness of taxation on tobacco control.

PubMed

Atuk, Oğuz; Özmen, M Utku

2017-05-01

The current tobacco taxation scheme in Turkey, a mix of high ad valorem tax and low specific tax, contains incentives for firms and consumers to change pricing and consumption patterns, respectively. The association between tax structure and price and tax revenue stability has not been studied in detail with micro data containing price segment information. In this study, we analyse whether incentives for firms and consumers undermine the effectiveness of tax policy in reducing consumption. We calculate alternative taxation scheme outcomes using differing ad valorem and specific tax rates through simulation analysis. We also estimate price elasticity of demand using detailed price and volume statistics between segments via regression analysis. A very high ad valorem rate provides strong incentives to firms to reduce prices. Therefore, this sort of tax strategy may induce even more consumption despite its initial aim of discouraging consumption. While higher prices dramatically reduce consumption of economy and medium price segment cigarettes, demand for premium segment cigarettes is found to be highly price-inelastic. The current tax scheme, based on both ad valorem and specific components, introduces various incentives to firms as well as to consumers which reduce the effectiveness of the tax policy. Therefore, on the basis of our theoretical predictions, an appropriate tax scheme should involve a balanced combination of ad valorem and specific rates, away from extreme ( ad valorem or specific dominant) cases to enhance the effectiveness of tax policy for curbing consumption. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

Teacher Tax Tips.

ERIC Educational Resources Information Center

Freeman, Paul

1979-01-01

Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

Small Taxes on Soft Drinks and Snack Foods To Promote Health.

ERIC Educational Resources Information Center

Jacobson, Michael F.; Brownell, Kelly D.

2000-01-01

To compensate for an unhealthy food environment, foods high in calories, fat, or sugar could be subjected to special taxes, with costs of healthful foods subsidized. This paper reviews state tax laws, identifying 19 states and cities that levy such taxes. These taxes raise about $1 billion annually. The paper proposes using such revenues to fund…

Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

ERIC Educational Resources Information Center

Shrom, Timothy J.; Hartman, William

2014-01-01

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

26 CFR 1.6091-3 - Filing certain international income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

Code of Federal Regulations, 2010 CFR

2010-04-01

... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

Code of Federal Regulations, 2012 CFR

2012-04-01

... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

Code of Federal Regulations, 2013 CFR

2013-04-01

... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

Code of Federal Regulations, 2011 CFR

2011-04-01

... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

On physical-constraints-preserving schemes for special relativistic magnetohydrodynamics with a general equation of state

NASA Astrophysics Data System (ADS)

Wu, Kailiang; Tang, Huazhong

2018-06-01

The paper studies the physical-constraints-preserving (PCP) schemes for multi-dimensional special relativistic magnetohydrodynamics with a general equation of state (EOS) on more general meshes. It is an extension of the work (Wu and Tang in Math. Models Methods Appl. Sci. 27:1871-1928, 2017) which focuses on the ideal EOS and uniform Cartesian meshes. The general EOS without a special expression poses some additional difficulties in discussing the mathematical properties of admissible state set with the physical constraints on the fluid velocity, density and pressure. Rigorous analyses are provided for the PCP property of finite volume or discontinuous Galerkin schemes with the Lax-Friedrichs (LxF)-type flux on a general mesh with non-self-intersecting polytopes. Those are built on a more general form of generalized LxF splitting property and a different convex decomposition technique. It is shown in theory that the PCP property is closely connected with a discrete divergence-free condition, which is proposed on the general mesh and milder than that in Wu and Tang (2017).

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

26 CFR 1.585-3 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules. 1.585-3 Section 1.585-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-3 Special rules. (a) Treatment of reserve. For taxable...

Supply Chain-based Solution to Prevent Fuel Tax Evasion

DOE Office of Scientific and Technical Information (OSTI.GOV)

Franzese, Oscar; Capps, Gary J; Daugherty, Michael

The primary source of funding for the United States transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between $1 billion per year, or approximately 25% of the total tax collected. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers customers. This paper presents a system developed by the Oak Ridge National Laboratory for the Federal Highway Administration which has the potential to reduce or eliminate manymore » fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The technology was deployed and successfully tested during an eight-month period on a real-world fuel-hauling fleet. Day-to-day operations of the fleet were minimally affected by their interaction with this system. The results of that test are discussed in this paper.« less

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

PubMed Central

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

2013-01-01

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

27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax on use by manufacturer, producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special Provisions...

Private Colleges: The Federal Tax System and its Impact.

ERIC Educational Resources Information Center

Moran, Gerald P.

Through its role in administering the laws pertaining to tax-exempt status, the Internal Revenue Service (IRS) is involved in regulating the activities of those organizations that claim such a special position. The interplay between the federal tax system and private colleges will intensify as the demands increase for additional financial support…

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

Universal health coverage in Latin American countries: how to improve solidarity-based schemes.

PubMed

Titelman, Daniel; Cetrángolo, Oscar; Acosta, Olga Lucía

2015-04-04

In this Health Policy we examine the association between the financing structure of health systems and universal health coverage. Latin American health systems encompass a wide range of financial sources, which translate into different solidarity-based schemes that combine contributory (payroll taxes) and non-contributory (general taxes) sources of financing. To move towards universal health coverage, solidarity-based schemes must heavily rely on countries' capacity to increase public expenditure in health. Improvement of solidarity-based schemes will need the expansion of mandatory universal insurance systems and strengthening of the public sector including increased fiscal expenditure. These actions demand a new model to integrate different sources of health-sector financing, including general tax revenue, social security contributions, and private expenditure. The extent of integration achieved among these sources will be the main determinant of solidarity and universal health coverage. The basic challenges for improvement of universal health coverage are not only to spend more on health, but also to reduce the proportion of out-of-pocket spending, which will need increased fiscal resources. Copyright © 2015 Elsevier Ltd. All rights reserved.

Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.

ERIC Educational Resources Information Center

Pathak, Arohi; Keenan, Nancy

In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

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

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

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

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

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

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

Tax needn't be taxing, but in the case of organ donation it might be.

PubMed

Quigley, Muireann

2012-08-01

Petersen and Lippert-Rasmussen argue that, while a tax credit scheme to encourage organ donation would be costly, the increased number of organs for transplantation would lead to other savings in the healthcare system. In the present work some calculations are provided and it is suggested that, even given optimistic assumptions, the cost to the state of implementing the system as proposed would be high and unlikely to garner the support of politicians and policymakers.

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

Small taxes on soft drinks and snack foods to promote health.

PubMed

Jacobson, M F; Brownell, K D

2000-06-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.

Small taxes on soft drinks and snack foods to promote health.

PubMed Central

Jacobson, M F; Brownell, K D

2000-01-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs. PMID:10846500

26 CFR 1.34-1 - Special rule for owners of certain business entities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Special rule for owners of certain business entities. 1.34-1 Section 1.34-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.34-1 Special rule for owners of certain business entities...

26 CFR 48.4042-2 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Fuel Used on Inland Waterways § 48.4042-2 Special rules...)); (ii) The type of vessel in which fuel is consumed and the type of vessel in which cargo is transported...

Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

ERIC Educational Resources Information Center

Kissam, Ed; Dorsey, Holda

This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

26 CFR 53.4944-4 - Special rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... additional taxes under section 4944(b)(2): a tax of $250 (i.e., 5 percent of $5,000) for the investment in M... Purpose § 53.4944-4 Special rules. (a) Joint and several liability. In any case where more than one foundation manager is liable for the tax imposed under section 4944 (a)(2) or (b)(2) with respect to any one...

26 CFR 53.4944-4 - Special rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... additional taxes under section 4944(b)(2): a tax of $250 (i.e., 5 percent of $5,000) for the investment in M... Purpose § 53.4944-4 Special rules. (a) Joint and several liability. In any case where more than one foundation manager is liable for the tax imposed under section 4944 (a)(2) or (b)(2) with respect to any one...

26 CFR 53.4944-4 - Special rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... additional taxes under section 4944(b)(2): a tax of $250 (i.e., 5 percent of $5,000) for the investment in M... Purpose § 53.4944-4 Special rules. (a) Joint and several liability. In any case where more than one foundation manager is liable for the tax imposed under section 4944 (a)(2) or (b)(2) with respect to any one...

26 CFR 53.4944-4 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... additional taxes under section 4944(b)(2): a tax of $250 (i.e., 5 percent of $5,000) for the investment in M... Purpose § 53.4944-4 Special rules. (a) Joint and several liability. In any case where more than one foundation manager is liable for the tax imposed under section 4944 (a)(2) or (b)(2) with respect to any one...

26 CFR 53.4944-4 - Special rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... additional taxes under section 4944(b)(2): a tax of $250 (i.e., 5 percent of $5,000) for the investment in M... Purpose § 53.4944-4 Special rules. (a) Joint and several liability. In any case where more than one foundation manager is liable for the tax imposed under section 4944 (a)(2) or (b)(2) with respect to any one...

Special report on taxation. Court of Appeals denies tax exemption based on "substantial commercial purpose".

PubMed

Schieble, M T

1992-05-01

When viewed against the background of continuing state and federal legislative efforts to limit the availability of tax-exempt status, the Living Faith case could be seen as yet another indication of difficult times ahead for nonprofit providers. Although it is too early to tell whether this will in fact be the case, tax-exempt providers should be aware of the Living Faith case as perhaps the clearest statement from a federal appeals court in recent years that the operation of an enterprise in too businesslike a manner may make it a taxable activity. Tax-exempt providers that now operate or plan to operate ancillary businesses, whether through joint ventures, wholly-owned subsidiaries, or otherwise, should carefully evaluate such activities against the criteria articulated in Living Faith. This analysis is important not only for purposes of determining whether such activities can qualify for tax-exempt status in and of themselves, but also as an indicator of how such activities might affect the tax-exempt status of the provider.

26 CFR 1.527-9 - Special rule for principal campaign committees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rule for principal campaign committees. 1.527-9 Section 1.527-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.527-9 Special rule for...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding company...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding company...

26 CFR 31.3402(k)-1 - Special rule for tips.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax in...

26 CFR 31.3402(k)-1 - Special rule for tips.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax in...

26 CFR 31.3402(k)-1 - Special rule for tips.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax in...

26 CFR 31.3402(k)-1 - Special rule for tips.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax in...

26 CFR 31.3402(k)-1 - Special rule for tips.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax in...

Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

ERIC Educational Resources Information Center

Hulsart, Robyn W.

2007-01-01

This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

PubMed

Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

2008-07-01

Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

Should Governments engage health insurance intermediaries? A comparison of benefits with and without insurance intermediary in a large tax funded community health insurance scheme in the Indian state of Andhra Pradesh.

PubMed

Nagulapalli, Srikant; Rokkam, Sudarsana Rao

2015-09-10

A peculiar phenomenon of engaging insurance intermediaries for government funded health insurance schemes for the poor, not usually found globally, is gaining ground in India. Rajiv Aarogyasri Scheme launched in the Indian state of Andhra Pradesh, is first largest tax funded community health insurance scheme in the country covering more than 20 million poor families. Aarogyasri Health Care Trust (trust), the scheme administrator, transfers funds to hospitals through two routes one, directly and the other through an insurance intermediary. The objective of this paper is to find out if engaging an insurance intermediary has any effect on cost efficiency of the insurance scheme. We used payment data of RAS for the period 2007-12, to find out the influence of insurance intermediary on the two variables, benefit cost ratio defined as benefit payment divided by premium payment, and claim denial ratio defined as benefit payment divided by treatment cost. Relationship between scheme expenditure and number of beds empanelled under the scheme is examined. OLS regression is used to perform all analyses. We found that adding an additional layer of insurance intermediary between the trust and hospitals reduced the benefit cost ratio under the scheme by 12.2% (p-value = 0.06). Every addition of 100 beds under the scheme increases the scheme payments by US$ 0.75 million (p-value < 0.001). The gap in claim denial ratio between insurance and trust modes narrowed down from 2.84% in government hospitals to 0.41% in private hospitals (p-value < 0.001). The scheme is a classic case of Roemer's principle in operation. Introduction of insurance intermediary has the twin effects of reduction in benefit payments to beneficiaries, and chocking fund flow to government hospitals. The idea of engaging insurance intermediary should be abandoned.

Special report on taxation. New IRS revenue procedure clarifies tax classification of limited liability companies.

PubMed

Schieble, M T

1995-05-01

Although its rules are complex, the publication of Revenue Procedure 95-10 will substantially facilitate the use of LLCs in those states with statutes that permit significant flexibility in the structuring of LLCs. Previously, the only way to assure that LLCs in those states would be classified as partnerships for income tax purposes was to obtain a private letter ruling from the IRS, often resulting in lengthy delays. The new revenue procedure should provide sufficient guidance in the vast majority of cases to allow tax counsel to determine the appropriate treatment for tax purposes without having to seek an IRS private letter ruling.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a...

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

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

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

26 CFR 1.358-5 - Special rules for assumption of liabilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-5 Special rules... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rules for assumption of liabilities. 1... June 24, 2003, and before May 9, 2008, see § 1.358-5T as contained in 26 CFR part 1 in effect on April...

26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of... 821(f) provides, for any company subject to the tax imposed by section 821(a), a special reduction in...

26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis..., section 821(f) provides, for any company subject to the tax imposed by section 821(a), a special reduction...

26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis..., section 821(f) provides, for any company subject to the tax imposed by section 821(a), a special reduction...

26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis..., section 821(f) provides, for any company subject to the tax imposed by section 821(a), a special reduction...

26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis..., section 821(f) provides, for any company subject to the tax imposed by section 821(a), a special reduction...

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

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

Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

DOE Office of Scientific and Technical Information (OSTI.GOV)

Caron, Justin; Cohen, Stuart M; Brown, Maxwell

This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

DOE PAGES

Caron, Justin; Cohen, Stuart M; Brown, Maxwell; ...

2018-02-01

This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

26 CFR 1.312-5 - Special rule for partial liquidations and certain redemptions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rule for partial liquidations and certain redemptions. 1.312-5 Section 1.312-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-5 Special rule for...

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

Code of Federal Regulations, 2011 CFR

2011-01-01

... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with the...

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

Code of Federal Regulations, 2012 CFR

2012-01-01

... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with the...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

26 CFR 25.2523(g)-1 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 25.2523(g)-1 Section 25.2523(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(g)-1 Special rule for charitable remainder...

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

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

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

12 CFR 611.1211 - Special requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Institution Status § 611.1211 Special requirements. (a) Special assessments, analyses, studies, and rulings... assessments, analyses, or studies, or to request rulings, including, but not limited to: (1) Assessments of fair value; (2) Analyses and rulings on tax implications; and (3) Studies of the effect of your...

12 CFR 611.1211 - Special requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Institution Status § 611.1211 Special requirements. (a) Special assessments, analyses, studies, and rulings... assessments, analyses, or studies, or to request rulings, including, but not limited to: (1) Assessments of fair value; (2) Analyses and rulings on tax implications; and (3) Studies of the effect of your...

26 CFR 1.997-1 - Special rules for subchapter C of the Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special rules for subchapter C of the Code. 1.997-1 Section 1.997-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.997-1 Special rules for...

26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

Code of Federal Regulations, 2010 CFR

2010-04-01

... members are required to apportion the amount of the additional tax using the proportionate method... proportionate method, the additional tax is allocated to each component member in the same proportion as the... steps for applying the proportionate method of allocation are as follows: (1) Step 1. The regular tax...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

Intracellular Localization and Cellular Factors Interaction of HTLV-1 and HTLV-2 Tax Proteins: Similarities and Functional Differences

PubMed Central

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

2011-01-01

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

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.280F-4T Special rules for listed...-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent, respectively...

26 CFR 20.2056(b)-8 - Special rule for charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable remainder trusts. 20.2056(b)-8 Section 20.2056(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056(b)-8 Special rule for...

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

PubMed

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

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

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

PubMed Central

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

2015-01-01

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

26 CFR 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled...

Code of Federal Regulations, 2010 CFR

2010-04-01

... accordance with the special rule of section 441(f)(2)(A). See § 1.441-2. (c) Tax avoidance. The provisions of... 26 Internal Revenue 13 2010-04-01 2010-04-01 false General rules regarding certain tax benefits... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 409.1, 409.2, and 409.3, Income taxes. 367.103 Section 367.103 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.103 Accounts 409.1, 409.2, and 409.3, Income taxes. (a) These...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

26 CFR 1.280F-4T - Special rules for listed property (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Special rules for listed property (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.280F-4T Special rules...) and § 1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

78 FR 22845 - Certain Lined Paper Products From India: Final Results of Countervailing Duty Administrative...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-17

.... Export Promotion of Capital Goods Scheme (EPCGS) 3. Export Oriented Units (EOU) Reimbursement of Central... Scheme (DEPS) 10. Advance Authorization Program (AAP) 11. Export Processing Zones (Renamed Special Economic Zones) 12. Target Plus Scheme (TPS) 13. Income Tax Exemptions Under Section 10A \\7\\ \\7\\ See...

77 FR 61742 - Certain Lined Paper Products From India: Preliminary Results of Countervailing Duty...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-11

.... Pre- and Post-Shipment Export Financing 2. Export Promotion of Capital Goods Scheme (EPCGS) 3. Export... (80IB Tax Program) 9. Duty Entitlement Passbook Scheme (DEPS) 10. Advance Authorization Program (AAP) 11. Export Processing Zones (Renamed Special Economic Zones) 12. Target Plus Scheme (TPS) B. Programs...

Print media coverage around failed and successful tobacco tax initiatives: the South Carolina experience.

PubMed

Thrasher, James F; Kim, Sei-Hill; Rose, India; Navarro, Ashley; Craft, Mary-Kathryn; Davis, Kelly J; Biggers, Sharon

2014-01-01

Taxes are a critical tobacco control policy, yet little systematic research has determined how mass media represent tobacco taxes. This study aimed to characterize print media coverage of tobacco tax initiatives in South Carolina (SC). Content analysis. The setting comprised 346 news articles from 2006 to 2010 in the four main SC newspapers. N/A . A coding scheme with good inter-rater reliability (α = .90-1.0) assessed article type (news vs. opinion), arguments, and the story tendency regarding whether it was in favor of the tax, against the tax, or neutral/mixed. Chi-square tests and t-tests assessed hypotheses regarding the prevalence and number of different arguments and article tendencies across different time periods (i.e., legislature in session vs. not in session; successful vs. unsuccessful initiative) and article types. Most articles were favorable toward the tax (59%), with favorable articles most likely to be found in opinion pieces than in news articles. Compared to unsuccessful tax initiative years (2006 to 2009), articles from the successful year (2010) were more likely to include pro-tax arguments about how the tax can raise state revenues (47% vs. 33%; p = .020) and pay for tobacco control programs (40% vs. 26%; p = .014). Unsuccessful years included a relatively higher percentage of stories about the lack of consensus regarding how the tax money should be spent (25% vs. 11%; p = .014). Within articles, the mean number of arguments favorable toward the tax and the mean number of economic arguments were marginally higher in the successful year compared to the unsuccessful years. Study results suggest that advocates build consensus and communicate more clearly on how tobacco tax revenue streams should be spent.

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

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

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

Education Finance Reform. Voices for Illinois Children Special Report.

ERIC Educational Resources Information Center

Nagle, Ami; Kim, Robert

This special report reviews problems in Illinois' education funding system and discusses potential solutions to these problems. The report notes that the fundamental problem with the current education finance system is an over-reliance on local property taxes. Although property taxes are a relatively stable and lucrative revenue source,…

26 CFR 25.2702-1 - Special valuation rules in the case of transfers of interests in trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special valuation rules in the case of transfers of interests in trust. 25.2702-1 Section 25.2702-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Special Valuation Rules § 25.2702-1 Special...

26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... partnerships, see § 1.1446-4. For special rules applicable to tiered partnership structures, see § 1.1446-5... its 1446 tax), foreign corporation (which includes a foreign government pursuant to section 892(a)(3... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

Special Semaphore Scheme for UHF Spacecraft Communications

NASA Technical Reports Server (NTRS)

Butman, Stanley; Satorius, Edgar; Ilott, Peter

2006-01-01

A semaphore scheme has been devised to satisfy a requirement to enable ultrahigh- frequency (UHF) radio communication between a spacecraft descending from orbit to a landing on Mars and a spacecraft, in orbit about Mars, that relays communications between Earth and the lander spacecraft. There are also two subsidiary requirements: (1) to use UHF transceivers, built and qualified for operation aboard the spacecraft that operate with residual-carrier binary phase-shift-keying (BPSK) modulation at a selectable data rate of 8, 32, 128, or 256 kb/s; and (2) to enable low-rate signaling even when received signals become so weak as to prevent communication at the minimum BPSK rate of 8 kHz. The scheme involves exploitation of Manchester encoding, which is used in conjunction with residual-carrier modulation to aid the carrier-tracking loop. By choosing various sequences of 1s, 0s, or 1s alternating with 0s to be fed to the residual-carrier modulator, one would cause the modulator to generate sidebands at a fundamental frequency of 4 or 8 kHz and harmonics thereof. These sidebands would constitute the desired semaphores. In reception, the semaphores would be detected by a software demodulator.

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

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

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

26 CFR 1.164-4 - Taxes for local benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... levied by a special taxing district which was in existence on December 31, 1963, for the purpose of...)(1) Insofar as assessments against local benefits are made for the purpose of maintenance or repair or for the purpose of meeting interest charges with respect to such benefits, they are deductible. In...

26 CFR 1.164-4 - Taxes for local benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... levied by a special taxing district which was in existence on December 31, 1963, for the purpose of...)(1) Insofar as assessments against local benefits are made for the purpose of maintenance or repair or for the purpose of meeting interest charges with respect to such benefits, they are deductible. In...

[Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].

PubMed

Antoñanzas Villar, Fernando; Rodríguez Ibeas, Roberto; Juárez Castelló, Carmelo; Ramírez Esquibel, Manuel; Lorente Antoñanzas, Reyes; Ginestal Gómez, Jaime

2006-12-01

To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs. We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results. For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior. Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.

26 CFR 1.414(r)-11 - Definitions and special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-11...

26 CFR 1.1092(d)-1 - Definitions and special rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Definitions and special rules. 1.1092(d)-1 Section 1.1092(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1092(d)-1...

26 CFR 1.1092(d)-1 - Definitions and special rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Definitions and special rules. 1.1092(d)-1 Section 1.1092(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1092(d)-1...

26 CFR 1.1092(d)-1 - Definitions and special rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Definitions and special rules. 1.1092(d)-1 Section 1.1092(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1092(d)-1...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

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

On a fourth order accurate implicit finite difference scheme for hyperbolic conservation laws. II - Five-point schemes

NASA Technical Reports Server (NTRS)

Harten, A.; Tal-Ezer, H.

1981-01-01

This paper presents a family of two-level five-point implicit schemes for the solution of one-dimensional systems of hyperbolic conservation laws, which generalized the Crank-Nicholson scheme to fourth order accuracy (4-4) in both time and space. These 4-4 schemes are nondissipative and unconditionally stable. Special attention is given to the system of linear equations associated with these 4-4 implicit schemes. The regularity of this system is analyzed and efficiency of solution-algorithms is examined. A two-datum representation of these 4-4 implicit schemes brings about a compactification of the stencil to three mesh points at each time-level. This compact two-datum representation is particularly useful in deriving boundary treatments. Numerical results are presented to illustrate some properties of the proposed scheme.

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

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

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

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

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

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

26 CFR 40.6302(c)-2 - Special rules for September.

Code of Federal Regulations, 2010 CFR

2010-04-01

... incurred during the second semimonthly period in September; (B) Treating 11/15 of the amount determined... of taxes for the period September 16th through 26th is not less than 11/90 of the net tax liability... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rules for September. 40.6302(c)-2...

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

Finite-volume scheme for anisotropic diffusion

DOE Office of Scientific and Technical Information (OSTI.GOV)

Es, Bram van, E-mail: bramiozo@gmail.com; FOM Institute DIFFER, Dutch Institute for Fundamental Energy Research, The Netherlands"1; Koren, Barry

In this paper, we apply a special finite-volume scheme, limited to smooth temperature distributions and Cartesian grids, to test the importance of connectivity of the finite volumes. The area of application is nuclear fusion plasma with field line aligned temperature gradients and extreme anisotropy. We apply the scheme to the anisotropic heat-conduction equation, and compare its results with those of existing finite-volume schemes for anisotropic diffusion. Also, we introduce a general model adaptation of the steady diffusion equation for extremely anisotropic diffusion problems with closed field lines.

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. School Choice Issues in the State

ERIC Educational Resources Information Center

Gottlob, Brian

2009-01-01

This analysis examines the demographics of the special needs population in public and private schools in Oklahoma and estimates the impact on school enrollments providing tax credit funded scholarship grants for special needs students. The author and his colleagues develop a model that shows how the expenditures of Oklahoma's school districts vary…

Distributive justice and global health: a call for a global corporate tax.

PubMed

Blum, J D

2007-06-01

Significant efforts have been directed toward addressing the financial needs of the developing world for assistance with public health and related development problems. Both public and private organizations have made considerable economic contributions to assist with immediate and long term health challenges, and there is growing international support for programs of national debit relief. Still, there is a need for additional resources to combat international health problems, which go beyond largesse. This paper calls for the creation of a legally rooted, global tax as a mechanism for consistent long term funding. Specifically, the paper proposes engagement of the World Trade Organization as a vehicle to sponsor a global tax on multinational corporations who have benefited most from the international trading scheme.

[The effect of increasing tobacco tax on tobacco sales in Japan].

PubMed

Ito, Yuri; Nakamura, Masakazu

2013-09-01

Since the special tobacco tax was established in 1998, the tobacco tax and price of tobacco have increased thrice, in 2003, 2006, and 2010, respectively. We evaluated the effect of increases in tax on the consumption and sales of tobacco in Japan using the annual data on the number of tobacco products sold and the total sales from Japan Tobacco, Inc. We applied the number of tobacco products sold and the total sales per year to a joinpoint regression model to examine the trends in the data. This model could help identify the year in which a decrease or increase was apparent from the data. In addition, we examined the effect of each tax increase while also considering other factors that may have caused a decrease in the levels of tobacco consumption using the method proposed by Hirano et al. According to the joinpoint regression analysis, the number of tobacco products sold started decreasing in 1998, and the trends of decrease accelerated to 5% per year, from 2005. Owing to the tax increase, tobacco sales reduced by -2.4%, -2.9%, and -10.1% (corrected for the effect of the Tohoku Great Earthquake), and price elasticity was estimated as -0.30, -0.27, and -0.28 (corrected) in 2003, 2006, and 2010, respectively. The effect of tobacco tax increase on the decrease in tobacco sales was greatest in 2010, while the price elasticity remained almost the same as it was during the previous tax increase. The sharp hike in tobacco tax in 2010 decreased the number of tobacco products sold, while the price elasticity in 2010 was similar to that in 2003 and 2006. Our findings suggest that further increase in tobacco tax is needed to reduce the damage caused by smoking in the people of Japan.

A NUMERICAL SCHEME FOR SPECIAL RELATIVISTIC RADIATION MAGNETOHYDRODYNAMICS BASED ON SOLVING THE TIME-DEPENDENT RADIATIVE TRANSFER EQUATION

DOE Office of Scientific and Technical Information (OSTI.GOV)

Ohsuga, Ken; Takahashi, Hiroyuki R.

2016-02-20

We develop a numerical scheme for solving the equations of fully special relativistic, radiation magnetohydrodynamics (MHDs), in which the frequency-integrated, time-dependent radiation transfer equation is solved to calculate the specific intensity. The radiation energy density, the radiation flux, and the radiation stress tensor are obtained by the angular quadrature of the intensity. In the present method, conservation of total mass, momentum, and energy of the radiation magnetofluids is guaranteed. We treat not only the isotropic scattering but also the Thomson scattering. The numerical method of MHDs is the same as that of our previous work. The advection terms are explicitlymore » solved, and the source terms, which describe the gas–radiation interaction, are implicitly integrated. Our code is suitable for massive parallel computing. We present that our code shows reasonable results in some numerical tests for propagating radiation and radiation hydrodynamics. Particularly, the correct solution is given even in the optically very thin or moderately thin regimes, and the special relativistic effects are nicely reproduced.« less

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

26 CFR 1.802-5 - Special rule for 1959 and 1960.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-5 Special rule for 1959 and 1960. (a... a life insurance company for the taxable years 1959 and 1960 by reason of the operation of section... life insurance company's tax that is attributable to the operation of section 802(b)(3) is taken into...

26 CFR 1.802-5 - Special rule for 1959 and 1960.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-5 Special rule for 1959 and 1960. (a... a life insurance company for the taxable years 1959 and 1960 by reason of the operation of section... life insurance company's tax that is attributable to the operation of section 802(b)(3) is taken into...

26 CFR 1.802-5 - Special rule for 1959 and 1960.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-5 Special rule for 1959 and 1960. (a... a life insurance company for the taxable years 1959 and 1960 by reason of the operation of section... life insurance company's tax that is attributable to the operation of section 802(b)(3) is taken into...

26 CFR 1.802-5 - Special rule for 1959 and 1960.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802-5 Special rule for 1959 and 1960. (a) Transitional... life insurance company for the taxable years 1959 and 1960 by reason of the operation of section 802(b... insurance company's tax that is attributable to the operation of section 802(b)(3) is taken into account...

26 CFR 1.802-5 - Special rule for 1959 and 1960.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-5 Special rule for 1959 and 1960. (a... a life insurance company for the taxable years 1959 and 1960 by reason of the operation of section... life insurance company's tax that is attributable to the operation of section 802(b)(3) is taken into...

The Text Encoding Initiative: Flexible and Extensible Document Encoding.

ERIC Educational Resources Information Center

Barnard, David T.; Ide, Nancy M.

1997-01-01

The Text Encoding Initiative (TEI), an international collaboration aimed at producing a common encoding scheme for complex texts, examines the requirement for generality versus the requirement to handle specialized text types. Discusses how documents and users tax the limits of fixed schemes requiring flexible extensible encoding to support…

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

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

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Taxing sulfur dioxide emission allowances

DOE Office of Scientific and Technical Information (OSTI.GOV)

Nelson, G.L.

1993-09-15

The acid rain control program authorized by Title IV of the Clean Air Act Amendments of 1990 (CAAA) was designed to reduce the adverse effects of acid rain by limiting emissions of sulfur dioxide (SO[sub 2]) into the atmosphere. The program is a complex scheme involving the issuance, consumption, holding, and trading of emission allowances for SO[sub 2]. Not surprisingly, electric utilities will face federal income tax issues in connection with the program. Under the emission allowance program, the U.S. Environmental Protection Agency (EPA) will issue emission allowance to owners or operators of certain utility power plants at no costmore » to the recipients. An emission allowance is an authorization to emit one ton of SO[sub 2] during or after the calendar year for which it is issued. If a utility power plant subject to the program emits SO[sub 2] in excess of its allowances, the owner or operator will be subject to a penalty of $2,000 a ton, and must offset the excess emissions with allowances in the subsequent year. Allowances may be bought and sold. Phase I of the program begins January 1, 1995, and will apply to 110 utility generating units. Phase II takes effect January 1, 2000, and will include most electric utility generating units. EPA will withhold a specified number of allowances for direct sale and auction. The resulting proceeds will be paid to the utilities from which the allowances were withheld. The Internal Revenue Service (IRS) has provided somewhat limited guidance on several tax issues raised by the program. Significant tax issues and the positions articulated by the IRS (if any) are discussed in this article.« less

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

PubMed

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-07-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

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.

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

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

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

26 CFR 1.512(c)-1 - Special rules applicable to partnerships; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules applicable to partnerships; in general. 1.512(c)-1 Section 1.512(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

26 CFR 1.512(a)-4 - Special rules applicable to war veterans organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules applicable to war veterans organizations. 1.512(a)-4 Section 1.512(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

26 CFR 1.512(a)-4 - Special rules applicable to war veterans organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules applicable to war veterans organizations. 1.512(a)-4 Section 1.512(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

26 CFR 1.512(c)-1 - Special rules applicable to partnerships; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules applicable to partnerships; in general. 1.512(c)-1 Section 1.512(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

PubMed Central

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-01-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresiden...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... persons treated as one taxpayer under 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the...

26 CFR 1.304-4 - Special rule for the use of related corporations to avoid the application of section 304.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rule for the use of related corporations... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.304-4 Special rule for the use of related corporations to avoid the application of section 304...

The effects of federal and state death and gift taxes on nonindustrial private forest lands in the midwestern states

Treesearch

Daniel M. Peters; Harry L. Haney; John L. Greene

1998-01-01

This paper summarizes Federal estate taxes and the death taxes of the 14 Midwestern States, with attention given to special provisions that apply to forestry and related land uses. Additionally, changes imposed by the 1997 Taxpayer Relief Act that must be considered in estate planning are introduced. A hypothetical family with a >/=3.5 million gross estate is...

A Novel Quantum Proxy Blind Signature Scheme

NASA Astrophysics Data System (ADS)

Guo, Wei; Xie, Shu-Cui; Zhang, Jian-Zhong

2017-05-01

A novel quantum proxy blind signature scheme is proposed. In this scheme, a special type of non-maximally entangled three-qubit state is introduced as a quantum channel, which can realize perfect teleportation. The message sender U blinds his message by means of preparing two groups of non-orthogonal single-photon states. According to the original signer Charlie's delegation message, the proxy signer Alice generates a corresponding signature. The arbitrator Trent can help the receiver Bob verify the signature, and also prevent Bob from doing any damage. The above-mentioned advantages make this scheme different from some existing schemes. It is showed that our scheme has the properties of undeniability, unforgeability, blindness, untraceability. Moreover, it is free from intercept-resend attack.

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

ERIC Educational Resources Information Center

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

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

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

26 CFR 31.3406(h)-2 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and... be subject to the penalty under section 6705 (failure of a broker to provide notice to a payor). (h...

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

PubMed

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

2010-10-18

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

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

ERIC Educational Resources Information Center

Yaniv, Gideon

2009-01-01

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

26 CFR 1.1254-5 - Special rules for partnerships and their partners.

Code of Federal Regulations, 2010 CFR

2010-04-01

... K, and that all other items of income, gain, or loss will be allocated equally between the two... income under section 1254(a). The remaining $5,000 of gain allocated to K and $55,000 of gain allocated... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1...

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

Determinants of Public Support for Education Sales Tax Initiatives in Georgia

ERIC Educational Resources Information Center

Sanders, Robert M.; Lee, Sooho

2009-01-01

While many state and local governments are gravitating towards alternative sources of revenue for public services and schools, Georgia, a growing sun-belt state, has taken a leading role in allowing voters the choice of selecting a Special Purpose Local Option Sales Tax (SPLOST) to fund local projects, particularly school facilities (known as…

20 CFR 408.945 - When will we suspend tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408.945 Section 408.945 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN..., you notify us that you are exercising a right described in § 408.942(a) of this subpart and submit...

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

a Cumulus Parameterization Study with Special Attention to the Arakawa-Schubert Scheme

NASA Astrophysics Data System (ADS)

Kao, Chih-Yue Jim

Arakawa and Schubert (1974) developed a cumulus parameterization scheme in a framework that conceptually divides the mutual interaction of the cumulus convection and large-scale disturbance into the categories of large -scale budget requirements and the quasi-equilibrium assumption of cloud work function. We have applied the A-S scheme through a semi-prognostic approach to two different data sets: one is for an intense tropical cloud band event; the other is for tropical composite easterly wave disturbances. Both were observed in GATE. The cloud heating and drying effects predicted by the Arakawa-Schubert scheme are found to agree rather well with the observations. However, it is also found that the Arakawa-Schubert scheme underestimates both condensation and evaporation rates substantially when compared with the cumulus ensemble model results (Soong and Tao, 1980; Tao, 1983). An inclusion of the downdraft effects, as formulated by Johnson (1976), appears to alleviate this deficiency. In order to examine how the Arakawa-Schubert scheme works in a fully prognostic problem, a simulation of the evolution and structure of the tropical cloud band, mentioned above, under the influence of an imposed large-scale low -level forcing has been made, using a two-dimensional hydrostatic model with the inclusion of the Arakawa-Schubert scheme. Basically, the model result indicates that the meso-scale convective system is driven by the excess of the convective heating derived from the Arakawa-Schubert scheme over the adiabatic cooling due to the imposed large-scale lifting and induced meso-scale upward motion. However, as the convective system develops, the adiabatic warming due to the subsidence outside the cloud cluster gradually accumulates into a secondary temperature anomaly which subsequently reduces the original temperature contrast and inhibits the further development of the convective system. A 24 hour integration shows that the model is capable of simulating many

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

26 CFR 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Gasoline; special rules for gasoline blendstocks..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-4 Gasoline; special rules for gasoline blendstocks... gasoline blendstocks. Generally, under prescribed conditions, tax is not imposed on gasoline blendstocks...

26 CFR 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Gasoline; special rules for gasoline..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-4 Gasoline; special rules for gasoline blendstocks... gasoline blendstocks. Generally, under prescribed conditions, tax is not imposed on gasoline blendstocks...

26 CFR 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Gasoline; special rules for gasoline..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-4 Gasoline; special rules for gasoline blendstocks... gasoline blendstocks. Generally, under prescribed conditions, tax is not imposed on gasoline blendstocks...

26 CFR 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Gasoline; special rules for gasoline..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-4 Gasoline; special rules for gasoline blendstocks... gasoline blendstocks. Generally, under prescribed conditions, tax is not imposed on gasoline blendstocks...

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

26 CFR 1.527-4 - Special rules for computation of political organization taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules for computation of political organization taxable income. 1.527-4 Section 1.527-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.527...

27 CFR 70.144 - Special rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Special rules. 70.144 Section 70.144 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... and that the transaction would be materially affected by the information. (b) Subrogation: Where...

27 CFR 70.144 - Special rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Special rules. 70.144 Section 70.144 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... and that the transaction would be materially affected by the information. (b) Subrogation: Where...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Is the "alcopops" tax working? Probably yes but there is a bigger picture.

PubMed

Skov, Steven J; Chikritzhs, Tanya N; Kypri, Kypros; Miller, Peter G; Hall, Wayne D; Daube, Michael M; Moodie, A Rob

2011-07-18

The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services.

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

PubMed Central

2015-01-01

US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

ERIC Educational Resources Information Center

Education Resources Inst., Boston, MA.

This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

Tax planning strategies for physicians.

PubMed

Pope, Thomas R; Schwartz, Richard W

2002-07-01

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.

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

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

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

Energy taxes fought by industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

26 CFR 1.507-2 - Special rules; transfer to, or operation as, public charity.

Code of Federal Regulations, 2012 CFR

2012-04-01

...(b)(1)(A). Example 2. The N Private Foundation transferred all of its net assets to W University, a... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-2 Special.... Under section 507(b)(1)(A) a private foundation, with respect to which there have not been either...

26 CFR 1.507-2 - Special rules; transfer to, or operation as, public charity.

Code of Federal Regulations, 2013 CFR

2013-04-01

...(b)(1)(A). Example 2. The N Private Foundation transferred all of its net assets to W University, a... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-2 Special.... Under section 507(b)(1)(A) a private foundation, with respect to which there have not been either...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

Employment impacts of alcohol taxes.

PubMed

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

Harmonized sales tax a taxing issue for MDs in Atlantic Canada

PubMed Central

Robb, N

1997-01-01

Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

Curriculum of Work-Study Program, Special Education.

ERIC Educational Resources Information Center

Smith, Darrell; And Others

The work study curriculum guide for secondary special education students was designed for use in a classroom atmosphere simulating a work setting. Performance objectives and suggested activities are listed for 10 units (sample subunits in parentheses): purchasing habits (advertising methods, types of stores and merchandise, sales tax); budgeting…

26 CFR 48.4223-1 - Special rules relating to further manufacture.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rules relating to further manufacture.... § 48.4223-1 Special rules relating to further manufacture. (a) Purchasing manufacturer to be treated as... resold tax free under section 4221(a)(1) of the Code for use by it in further manufacture shall be...

Research on multi-user encrypted search scheme in cloud environment

NASA Astrophysics Data System (ADS)

Yu, Zonghua; Lin, Sui

2017-05-01

Aiming at the existing problems of multi-user encrypted search scheme in cloud computing environment, a basic multi-user encrypted scheme is proposed firstly, and then the basic scheme is extended to an anonymous hierarchical management authority. Compared with most of the existing schemes, the scheme not only to achieve the protection of keyword information, but also to achieve the protection of user identity privacy; the same time, data owners can directly control the user query permissions, rather than the cloud server. In addition, through the use of a special query key generation rules, to achieve the hierarchical management of the user's query permissions. The safety analysis shows that the scheme is safe and that the performance analysis and experimental data show that the scheme is practicable.

The effect of Taiwan's tax-induced increases in cigarette prices on brand-switching and the consumption of cigarettes.

PubMed

Tsai, Yi-Wen; Yang, Chung-Lin; Chen, Chin-Shyan; Liu, Tsai-Ching; Chen, Pei-Fen

2005-06-01

The effect of raising cigarette taxes to reduce smoking has been the subject of several studies, which often treat the price of cigarettes as an exogenous factor given to smokers who respond to it by adjusting their smoking behavior. However, cigarette prices vary with brand and quality, and smokers can and do switch to lower-priced brands to reduce the impact of the tax on the cost of cigarettes as they try to consume the same number of cigarettes as they had before a tax hike. Using data from a two-year follow-up interview survey conducted before and after a new cigarette tax scheme was imposed in Taiwan in 2002, this study examines three behavioral changes smokers may make to respond to tax-induced cigarette price increase: brand-switching, amount consumed, and amount spent on smoking. These changes were studied in relation to smoker income, before-tax cigarette price, level of addiction, exposure to advertizing, and consumer loyalty. We found that smokers, depending upon exposure to advertizing, level of consumer loyalty and initial price of cigarettes, switched brands to maintain current smoking habits and control costs. We also found that the initial amount smoked and level of addiction, not price, at least not at the current levels in Taiwan, determined whether a smoker reduced the number of cigarettes he consumed. Copyright 2005 John Wiley & Sons, Ltd.

Tax-exempts feeling the heat.

PubMed

Greene, J

1995-11-20

Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Deferred compensation for tax-exempt entities.

PubMed

Rich, C; Jenkins, G E

1993-10-01

Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

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

PubMed

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

2011-06-01

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

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

Toward State Tax Reform: Lessons from State Tax Studies.

ERIC Educational Resources Information Center

McGuire, Therese J.; Rio, Jessica E.

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

Limited indications of tax stamp discordance and counterfeiting on cigarette packs purchased in tobacco retailers, 97 counties, USA, 2012.

PubMed

Lee, Joseph G L; Golden, Shelley D; Ribisl, Kurt M

2017-12-01

Increasing the per-unit cost of tobacco products is one of the strongest interventions for tobacco control. In jurisdictions with higher taxes in the U.S., however, cigarette pack litter studies show a substantial proportion of littered packs lack the appropriate tax stamp. More limited but still present counterfeiting also exists. We sought to examine the role of tobacco retailers as a source for untaxed and counterfeit products. Data collectors purchased Newport Green (menthol) or Marlboro Red cigarette packs in a national probability-based sample of tobacco retailers (in 97 counties) from June-October 2012. They made no effort to buy counterfeit or untaxed cigarettes. In this cross-sectional study, we assessed the presence, tax authority, and type (low-tech thermal vs. encrypted) of cigarette pack tax stamps; concordance of tax stamps with where the pack was purchased; and, for Marlboro cigarettes, publicly available visible indicators of counterfeiting. We purchased 2147 packs of which 2033 had tax stamps. Packs missing stamps were in states that do not require them. We found very limited discordance between store location and tax stamp(s) (< 1%). However, a substantial minority of cigarette packs had damaged tax stamps (13%). This occurred entirely with low-tech tax stamps and was not identified with encrypted tax stamps. We found no clear evidence of counterfeit products. Almost all tax stamps matched the location of purchase. Litter studies may be picking up legal tax avoidance instead of illegal tax evasion or, alternatively, purchase of illicit products requires special request by the purchaser.

Alcohol taxes and birth outcomes.

PubMed

Zhang, Ning

2010-05-01

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

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

7 CFR 3555.304 - Special servicing options.

Code of Federal Regulations, 2014 CFR

2014-01-01

... consider a mortgage recovery advance under this section in addition to the extended-term loan modification... required for taxes and insurance. (6) The following terms apply to the repayment of mortgage recovery... does not change the terms of the loan note guarantee. (4) Special servicing options shall be used in...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A designation of...

Alcohol Taxes and Birth Outcomes

PubMed Central

Zhang, Ning

2010-01-01

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

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

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

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

Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

PubMed

Clamon, Joseph B

2008-01-01

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

Thinking about Tax Reform.

ERIC Educational Resources Information Center

Boskin, Michael J.

1985-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-30

... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY... regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns.... These regulations provide guidance to specified tax return preparers who prepare and file individual...

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The...

Property Taxes and Elderly Mobility

PubMed Central

Shan, Hui

2009-01-01

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

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

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

Formative Evaluation of "Taxes Influence Behavior" (Lesson #2) from "Tax Whys: Understanding Taxes". Research Report 91.

ERIC Educational Resources Information Center

Agency for Instructional Television, Bloomington, IN.

"Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes…

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The County...

Interaction of HTLV-1 Tax protein with calreticulin: implications for Tax nuclear export and secretion.

PubMed

Alefantis, Timothy; Flaig, Katherine E; Wigdahl, Brian; Jain, Pooja

2007-05-01

Human T cell leukemia virus type 1 (HTLV-1) is the etiologic agent of adult T cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The HTLV-1 transcriptional transactivator protein Tax plays an integral role in virus replication and disease progression. Traditionally, Tax is described as a nuclear protein where it performs its primary role as a transcriptional transactivator. However, recent studies have clearly shown that Tax can also be localized to the cytoplasm where it has been shown to interact with a number of host transcription factors most notably NF-kappaB, constitutive expression of which is directly related to the T cell transforming properties of Tax in ATL patients. The presence of a functional nuclear export signal (NES) within Tax and the secretion of full-length Tax have also been demonstrated previously. Additionally, release of Tax from HTLV-1-infected cells and the presence of cell-free Tax was demonstrated in the CSF of HAM/TSP patients suggesting that the progression to HAM/TSP might be mediated by the ability of Tax to function as an extracellular cytokine. Therefore, in both ATL and HAM/TSP Tax nuclear export and nucleocytoplasmic shuttling may play a critical role, the mechanism of which remains unknown. In this study, we have demonstrated that the calcium binding protein calreticulin interacts with Tax by co-immunoprecipitation. This interaction was found to localize to a region at or near the nuclear membrane. In addition, differential expression of calreticulin was demonstrated in various cell types that correlated with their ability to retain cytoplasmic Tax, particularly in astrocytes. Finally, a comparison of a number of HTLV-1-infected T cell lines to non-infected T cells revealed higher expression of calreticulin in infected cells implicating a direct role for this protein in HTLV-1 infection.

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-18

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The text of those temporary regulations published in...

Cambridge community Optometry Glaucoma Scheme.

PubMed

Keenan, Jonathan; Shahid, Humma; Bourne, Rupert R; White, Andrew J; Martin, Keith R

2015-04-01

With a higher life expectancy, there is an increased demand for hospital glaucoma services in the United Kingdom. The Cambridge community Optometry Glaucoma Scheme (COGS) was initiated in 2010, where new referrals for suspected glaucoma are evaluated by community optometrists with a special interest in glaucoma, with virtual electronic review and validation by a consultant ophthalmologist with special interest in glaucoma. 1733 patients were evaluated by this scheme between 2010 and 2013. Clinical assessment is performed by the optometrist at a remote site. Goldmann applanation tonometry, pachymetry, monoscopic colour optic disc photographs and automated Humphrey visual field testing are performed. A clinical decision is made as to whether a patient has glaucoma or is a suspect, and referred on or discharged as a false positive referral. The clinical findings, optic disc photographs and visual field test results are transmitted electronically for virtual review by a consultant ophthalmologist. The number of false positive referrals from initial referral into the scheme. Of the patients, 46.6% were discharged at assessment and a further 5.7% were discharged following virtual review. Of the patients initially discharged, 2.8% were recalled following virtual review. Following assessment at the hospital, a further 10.5% were discharged after a single visit. The COGS community-based glaucoma screening programme is a safe and effective way of evaluating glaucoma referrals in the community and reducing false-positive referrals for glaucoma into the hospital system. © 2014 Royal Australian and New Zealand College of Ophthalmologists.

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

PubMed

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

[Possibilities and limitations of fiscal policies as health instruments: taxes on harmful consumption. SESPAS Report 2010].

PubMed

López Nicolás, Angel; Viudes de Velasco, Arántzazu

2010-12-01

This article discusses the possibilities of indirect taxation as a mechanism that alters the relative prices of goods and services and hence encourages citizens to adopt healthy lifestyles. We review the case of smoking and unhealthy diet. These two cases were chosen because these are the two lifestyle factors with the greatest impact on morbidity and mortality in Spain and because they highlight the possibilities of tax policy (smoking) and its limitations (unhealthy diet). After discussion of these issues, we recommend gradually increasing the level of the minimum special tax on cigarettes and avoiding erosion of its value by inflation, as well as aligning the level of the minimum special tax on fine cut tobacco with that borne by cigarettes, to avoid the already perceived shift of demand toward the former variety. The main recommendation for the case of unhealthy diet is to obtain a more solid evidence base than that currently available on the relationship between food prices and body mass index in Spain. The scarce evidence available for the USA nevertheless suggests that the possibilities of price-based policies to reduce the problems of overweight and obesity are highly limited. Copyright © 2010 SESPAS. Published by Elsevier Espana. All rights reserved.

A fast CT reconstruction scheme for a general multi-core PC.

PubMed

Zeng, Kai; Bai, Erwei; Wang, Ge

2007-01-01

Expensive computational cost is a severe limitation in CT reconstruction for clinical applications that need real-time feedback. A primary example is bolus-chasing computed tomography (CT) angiography (BCA) that we have been developing for the past several years. To accelerate the reconstruction process using the filtered backprojection (FBP) method, specialized hardware or graphics cards can be used. However, specialized hardware is expensive and not flexible. The graphics processing unit (GPU) in a current graphic card can only reconstruct images in a reduced precision and is not easy to program. In this paper, an acceleration scheme is proposed based on a multi-core PC. In the proposed scheme, several techniques are integrated, including utilization of geometric symmetry, optimization of data structures, single-instruction multiple-data (SIMD) processing, multithreaded computation, and an Intel C++ compilier. Our scheme maintains the original precision and involves no data exchange between the GPU and CPU. The merits of our scheme are demonstrated in numerical experiments against the traditional implementation. Our scheme achieves a speedup of about 40, which can be further improved by several folds using the latest quad-core processors.

A Fast CT Reconstruction Scheme for a General Multi-Core PC

PubMed Central

Zeng, Kai; Bai, Erwei; Wang, Ge

2007-01-01

Expensive computational cost is a severe limitation in CT reconstruction for clinical applications that need real-time feedback. A primary example is bolus-chasing computed tomography (CT) angiography (BCA) that we have been developing for the past several years. To accelerate the reconstruction process using the filtered backprojection (FBP) method, specialized hardware or graphics cards can be used. However, specialized hardware is expensive and not flexible. The graphics processing unit (GPU) in a current graphic card can only reconstruct images in a reduced precision and is not easy to program. In this paper, an acceleration scheme is proposed based on a multi-core PC. In the proposed scheme, several techniques are integrated, including utilization of geometric symmetry, optimization of data structures, single-instruction multiple-data (SIMD) processing, multithreaded computation, and an Intel C++ compilier. Our scheme maintains the original precision and involves no data exchange between the GPU and CPU. The merits of our scheme are demonstrated in numerical experiments against the traditional implementation. Our scheme achieves a speedup of about 40, which can be further improved by several folds using the latest quad-core processors. PMID:18256731

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

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

ERIC Educational Resources Information Center

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

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…

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

PubMed Central

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

PubMed Central

Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

2006-01-01

Background Tax is the oncoprotein of HTLV-1 which deregulates signal transduction pathways, transcription of genes and cell cycle regulation of host cells. Transacting function of Tax is mainly mediated by its protein-protein interactions with host cellular factors. As to Tax-mediated regulation of gene expression of HTLV-1 and cellular genes, Tax was shown to regulate histone acetylation through its physical interaction with histone acetylases and deacetylases. However, functional interaction of Tax with histone methyltransferases (HMTase) has not been studied. Here we examined the ability of Tax to interact with a histone methyltransferase SUV39H1 that methylates histone H3 lysine 9 (H3K9) and represses transcription of genes, and studied the functional effects of the interaction on HTLV-1 gene expression. Results Tax was shown to interact with SUV39H1 in vitro, and the interaction is largely dependent on the C-terminal half of SUV39H1 containing the SET domain. Tax does not affect the methyltransferase activity of SUV39H1 but tethers SUV39H1 to a Tax containing complex in the nuclei. In reporter gene assays, co-expression of SUV39H1 represses Tax transactivation of HTLV-1 LTR promoter activity, which was dependent on the methyltransferase activity of SUV39H1. Furthermore, SUV39H1 expression is induced along with Tax in JPX9 cells. Chromatin immunoprecipitation (ChIP) analysis shows localization of SUV39H1 on the LTR after Tax induction, but not in the absence of Tax induction, in JPX9 transformants retaining HTLV-1-Luc plasmid. Immunoblotting shows higher levels of SUV39H1 expression in HTLV-1 transformed and latently infected cell lines. Conclusion Our study revealed for the first time the interaction between Tax and SUV39H1 and apparent tethering of SUV39H1 by Tax to the HTLV-1 LTR. It is speculated that Tax-mediated tethering of SUV39H1 to the LTR and induction of the repressive histone modification on the chromatin through H3 K9 methylation may be the basis

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

ERIC Educational Resources Information Center

Flowerdew, John; Wan, Alina

2006-01-01

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

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

27 CFR 19.26 - Tax on wine.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

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

PubMed Central

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

Upwind and symmetric shock-capturing schemes

NASA Technical Reports Server (NTRS)

Yee, H. C.

1987-01-01

The development of numerical methods for hyperbolic conservation laws has been a rapidly growing area for the last ten years. Many of the fundamental concepts and state-of-the-art developments can only be found in meeting proceedings or internal reports. This review paper attempts to give an overview and a unified formulation of a class of shock-capturing methods. Special emphasis is on the construction of the basic nonlinear scalar second-order schemes and the methods of extending these nonlinear scalar schemes to nonlinear systems via the extact Riemann solver, approximate Riemann solvers, and flux-vector splitting approaches. Generalization of these methods to efficiently include real gases and large systems of nonequilibrium flows is discussed. The performance of some of these schemes is illustrated by numerical examples for one-, two- and three-dimensional gas dynamics problems.

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

PubMed

Iglesias, Roberto Magno

2016-10-01

The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

Designing a food tax to impact food-related non-communicable diseases: the case of Chile.

PubMed

Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

2017-08-01

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study's purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011-2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (-1.99 for salty snacks and chips, -1.06 for SSBs ready-to-drink, and -1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction in

Designing a food tax to impact food-related non-communicable diseases: the case of Chile

PubMed Central

Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

2018-01-01

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study’s purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011–2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (−1.99 for salty snacks and chips, −1.06 for SSBs ready-to-drink, and −1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-26

... particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be... assessed against Z and, in the event that Z fails to pay the liability after notice and demand, a general...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under...

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll... profits tax paid or accrued. * * * * * (e) * * * (5) * * * (iv) * * * (B) * * * (1) * * * (iii) [The text...

26 CFR 1.927(d)-2T - Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... involving direct sales to F, each of X and Y is a related supplier of F. (b) Definition of related party... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; definitions and special... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income...

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haughton, J.; Sarkar, S.

1996-12-01

The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

27 CFR 41.112 - Tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The internal...

27 CFR 70.412 - Excise taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by...

27 CFR 26.266 - Tax payment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available... exemption from a tax is attributable to Government contract activity, taxes charged to such work in excess... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

27 CFR 26.266 - Tax payment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Pedagogical Analysis of Higher Educational Standard of Bachelor's Professional Education with Specialization in Taxes and Taxation at the Universities of Russian Federation

ERIC Educational Resources Information Center

Rudenko, Natalia

2014-01-01

The problem of tax officials' training in Russian Federation is considered to be the main topic of the article. In the context of integration processes, the study of European countries' experience, in particular, of Russian Federation, as well as the implementation of progressive ideas of tax service specialists' professional training, have been…

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... liability as does not exceed $7,500, divided by 0.15. (4) Special rules for determining the section 383...) Ordering rules for utilization of pre-change losses and pre-change credits and for absorption of the... amount; illustration using tax rates and brackets in effect for calendar year 1988. (4) Special rules for...

26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... liability as does not exceed $7,500, divided by 0.15. (4) Special rules for determining the section 383...) Ordering rules for utilization of pre-change losses and pre-change credits and for absorption of the... amount; illustration using tax rates and brackets in effect for calendar year 1988. (4) Special rules for...

26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... liability as does not exceed $7,500, divided by 0.15. (4) Special rules for determining the section 383...) Ordering rules for utilization of pre-change losses and pre-change credits and for absorption of the... amount; illustration using tax rates and brackets in effect for calendar year 1988. (4) Special rules for...

27 CFR 19.669 - Distilled spirits taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax from...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 19.905 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Rural health prepayment schemes in China: towards a more active role for government.

PubMed

Bloom, G; Shenglan, T

1999-04-01

A large majority of China's rural population were members of health prepayment schemes in the 1970's. Most of these schemes collapsed during the transition to a market economy. Some localities subsequently reestablished schemes. In early 1997 a new government policy identified health prepayment as a major potential source of rural health finance. This paper draws on the experience of existing schemes to explore how government can support implementation of this policy. The decision to support the establishment of health prepayment schemes is part of the government's effort to establish new sources of finance for social services. It believes that individuals are more likely to accept voluntary contributions to a prepayment scheme than tax increases. The voluntary nature of the contributions limits the possibilities for risk-sharing and redistribution between rich and poor. This underlines the need for the government to fund a substantial share of health expenditure out of general revenues, particularly in poor localities. The paper notes that many successful prepayment schemes depend on close supervision by local political leaders. It argues that the national programme will have to translate these measures into a regulatory system which defines the responsibilities of scheme management bodies and local governments. A number of prepayment schemes have collapsed because members did not feel they got value for money. Local health bureaux will have to cooperate with prepayment schemes to ensure that health facilities provide good quality services at a reasonable cost. Users' representatives can also monitor performance. The paper concludes that government needs to clarify the relationship between health prepayment schemes and other actors in rural localities in order to increase the chance that schemes will become a major source rural health finance.

Higher-order accurate space-time schemes for computational astrophysics—Part I: finite volume methods

NASA Astrophysics Data System (ADS)

Balsara, Dinshaw S.

2017-12-01

As computational astrophysics comes under pressure to become a precision science, there is an increasing need to move to high accuracy schemes for computational astrophysics. The algorithmic needs of computational astrophysics are indeed very special. The methods need to be robust and preserve the positivity of density and pressure. Relativistic flows should remain sub-luminal. These requirements place additional pressures on a computational astrophysics code, which are usually not felt by a traditional fluid dynamics code. Hence the need for a specialized review. The focus here is on weighted essentially non-oscillatory (WENO) schemes, discontinuous Galerkin (DG) schemes and PNPM schemes. WENO schemes are higher order extensions of traditional second order finite volume schemes. At third order, they are most similar to piecewise parabolic method schemes, which are also included. DG schemes evolve all the moments of the solution, with the result that they are more accurate than WENO schemes. PNPM schemes occupy a compromise position between WENO and DG schemes. They evolve an Nth order spatial polynomial, while reconstructing higher order terms up to Mth order. As a result, the timestep can be larger. Time-dependent astrophysical codes need to be accurate in space and time with the result that the spatial and temporal accuracies must be matched. This is realized with the help of strong stability preserving Runge-Kutta schemes and ADER (Arbitrary DERivative in space and time) schemes, both of which are also described. The emphasis of this review is on computer-implementable ideas, not necessarily on the underlying theory.

7 CFR 1925.4 - Servicing delinquent taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

Introducing the Microcomputer into Undergraduate Tax Courses.

ERIC Educational Resources Information Center

Dillaway, Manson P.; Savage, Allan H.

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

27 CFR 40.167 - Prepayment tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Could targeted food taxes improve health?

PubMed Central

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

2007-01-01

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. PMID:17630367

Could targeted food taxes improve health?

PubMed

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

2007-08-01

To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. 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. 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. (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 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). 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.

Taxes; Business Education: 6463.02.

ERIC Educational Resources Information Center

Luksa, Cecelia

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

Do beneficiaries' views matter in healthcare purchasing decisions? Experiences from the Nigerian tax-funded health system and the formal sector social health insurance program of the National Health Insurance Scheme.

PubMed

Ibe, Ogochukwu; Honda, Ayako; Etiaba, Enyi; Ezumah, Nkoli; Hanson, Kara; Onwujekwe, Obinna

2017-12-28

Purchasing is a health financing function that involves the transfer of pooled resources to providers on behalf of a covered population. Little attention has been paid to the extent to which the views of that population  are reflected in purchasing decisions. This article explores how purchasers in two financing mechanisms: the Formal Sector Social Health Insurance Programme (FSSHIP) operating under the Nigerian National Health Insurance Scheme (NHIS), and the tax-funded health system perform their roles in light of their responsibilities to the populations. A case study approach was adopted in which each financing mechanism is a case. Sixteen (16) in-depth interviews with purchasers and eight (8) focus group discussions with beneficiaries were held. Agency and organizational behavioural theories were used to characterise the purchaser-citizen relationships. A deductive framework approach was used to assess whether actions identified in a model of 'ideal' strategic purchasing actions were undertaken in each case. For both cases, mechanisms exist to reflect people's health needs in purchasing decisions, including quantitative and qualitative needs assessment, mechanisms to raise awareness of benefit entitlements and allow choice. However, purchasers do not use the mechanisms to effectively engage with and hold themselves accountable to the people. In the tax-funded system, weak information systems and unclear communication channels between the purchaser and citizens constrain assessment of needs; while timeliness of health information and poor engagement practices of Health Maintenance Organisations (HMOs) are the main constraints in FSSHIP. Inadequate information sharing in both mechanisms limits beneficiaries' awareness of entitlements. Although beneficiaries of FSSHIP can choose providers, lack of information on the quality of services offered by providers constrains rational decision-making and the inability to change HMOs reduces HMO responsiveness to

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

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

ERIC Educational Resources Information Center

Foundation for Teaching Economics, Davis, CA.

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

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

Taxing food: implications for public health nutrition.

PubMed

Caraher, Martin; Cowburn, Gill

2005-12-01

To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

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

PubMed

Bonnet, Céline

2013-09-01

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

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

PubMed Central

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-01-01

Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

PubMed

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-08-01

To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... liability as does not exceed $7,500, divided by 0.15. (4) Special rules for determining the section 383.... (d) Limitation on use of pre-change losses and pre-change credits. (1) In general. (2) Ordering rules...; illustration using tax rates and brackets in effect for calendar year 1988. (4) Special rules for determining...

Tax Law System

ERIC Educational Resources Information Center

Tsindeliani, Imeda A.

2016-01-01

The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

PubMed

Ayers, John W; Ribisl, Kurt; Brownstein, John S

2011-03-16

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the manufacturer...

Dispersion-based Fresh-slice Scheme for Free-Electron Lasers

DOE Office of Scientific and Technical Information (OSTI.GOV)

Guetg, Marc

The Fresh-slice technique improved the performance of several Self-Amplified Spontaneous Emission Free-Electron laser schemes by granting selective control on the temporal lasing slice without spoiling the other electron bunch slices. So far, the implementation required a special insertion device to create the beam yaw, called dechirper. We demonstrate a novel scheme to enable Freshslice operation based on electron energy chirp and orbit dispersion that can be implemented at any free-electron laser facility without additional hardware.

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

ERIC Educational Resources Information Center

Daberkow, Kevin S.; Lin, Wei

2012-01-01

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

The Estate Tax Enigma.

ERIC Educational Resources Information Center

Harrison, Ellen K.

2001-01-01

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

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

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

Landfill taxes and Enhanced Waste Management: Combining valuable practices with respect to future waste streams.

PubMed

Hoogmartens, Rob; Eyckmans, Johan; Van Passel, Steven

2016-09-01

Both landfill taxes and Enhanced Waste Management (EWM) practices can mitigate the scarcity issue of landfill capacity by respectively reducing landfilled waste volumes and valorising future waste streams. However, high landfill taxes might erode incentives for EWM, even though EWM creates value by valorising waste. Concentrating on Flanders (Belgium), the paper applies dynamic optimisation modelling techniques to analyse how landfill taxation and EWM can reinforce each other and how taxation schemes can be adjusted in order to foster sustainable and welfare maximising ways of processing future waste streams. Based on the Flemish simulation results, insights are offered that are generally applicable in international waste and resource management policy. As shown, the optimal Flemish landfill tax that optimises welfare in the no EWM scenario is higher than the one in the EWM scenario (93 against €50/ton). This difference should create incentives for applying EWM and is driven by the positive external effects that are generated by EWM practices. In Flanders, as the current landfill tax is slightly lower than these optimal levels, the choice that can be made is to further increase taxation levels or show complete commitment to EWM. A first generally applicable insight that was found points to the fact that it is not necessarily the case that the higher the landfill tax, the more effective waste management improvements can be realised. Other insights are about providing sufficient incentives for applying EMW practices and formulating appropriate pleas in support of technological development. By these insights, this paper should provide relevant information that can assist in triggering the transition towards a resource-efficient, circular economy in Europe. Copyright © 2016 Elsevier Ltd. All rights reserved.

Systemic Inequities in Special Education Financing

ERIC Educational Resources Information Center

Conlin, Michael; Jalilevand, Meg

2015-01-01

Since the implementation of IDEA in 1975, as spending on education has continued to grow, a large portion of that spending has been dedicated to students with special needs. This study uses a panel dataset of local and intermediate school districts to examine the complex special education funding and delivery scheme in the State of Michigan. Using…

Taxes and Bribes in Uganda.

PubMed

Jagger, Pamela; Shively, Gerald

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

Taxes and Bribes in Uganda

PubMed Central

Jagger, Pamela; Shively, Gerald

2016-01-01

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

Do Individuals Perceive Income Tax Rates Correctly?

PubMed Central

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

Do Individuals Perceive Income Tax Rates Correctly?

PubMed

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

Public Opinion on Tax and Expenditure Limitations: Attitudes in Four States. ECS Finance Facts. Special Issue.

ERIC Educational Resources Information Center

Education Commission of the States, Denver, CO. Education Finance Center.

This survey examined the attitudes of people in four states where tax or spending limitations appeared on the ballot in November 1978. It found that people had positive attitudes toward schools in their communities, believed schools are doing an above-average job, and viewed schools as a public service that should not be reduced. Results suggest…

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

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Schoening, Niles C.

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

Special report on taxation. IRS issues stricter guidelines for audits of tax-exempt hospitals.

PubMed

Solomon, J E

1992-07-01

The new audit guidelines serve as yet another reminder to tax-exempt hospitals that great care must be taken in structuring and documenting business arrangements with physicians and executives so as to withstand scrutiny by the IRS with regard to exempt status. Since increased census and utilization, and enhancement of the hospital's financial position, are no longer acceptable justifications for such activities as physician recruitment incentives (being suggestive of payment for referrals), it is important that hospitals make an effort to ensure that board minutes, recruitment policies, internal memoranda, and other documentation set forth the reasons--other than the benefits to the institution's bottom line--for having entered into such transactions. Hospitals must establish and document a community need for each physician recruited. Hospitals that actively recruit should be armed with studies evaluating recruiting needs in each clinical area, based on objective criteria, taking into consideration managed care contracting needs and the provision of services to the poor and needy. Finally, hospitals should re-examine all joint ventures and other business relationships with physicians to determine whether such arrangements resulted from arm's length negotiation, involve fair market value for goods and services, and conform, insofar as possible, with the Medicare fraud and abuse safe harbor regulations. Under GCM 39862 and the new guidelines, "aggressive" arrangements may not only create exposure under fraud and abuse laws, but could jeopardize the provider's tax-exempt status as well.

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

48 CFR 2929.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal Acquisition Regulations System DEPARTMENT OF LABOR GENERAL CONTRACTING REQUIREMENTS TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions...

Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes

PubMed Central

Campbell, Richard; Balbach, Edith D.

2009-01-01

Background Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public’s reasonable expectations for transparency in the policy making process. Aim To examine the formation and activities of the Consumer Tax Alliance as a “hybrid” form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate counter measures. Methods Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. Results The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labor and middle class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry’s role in its formation. Conclusion It is important to understand the dynamic by which trusted organizations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behavior so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate counter measures. What this paper adds The tobacco industry’s political strategies for utilizing third party efforts to contest cigarette excise tax increases have not been extensively studied. While there has been some attention to industry sponsorship of third parties, the

Carbon taxes and the petroleum wealth

DOE Office of Scientific and Technical Information (OSTI.GOV)

Rosendahl, K.E.

1995-12-31

A global carbon tax may have considerable impact on the petroleum wealth of fossil fuel producers. However, it is not clear to what extent such a tax eventually will decrease the producer prices, rather than increase the consumer prices. Thus, an interesting question is: How will the tax burden be shared between producers and consumers? This question is of course of major importance for countries with relatively large petroleum reserves, like for instance the OPEC-countries as well as Norway. In this study we are addressing this question, trying to reveal how different carbon taxes may change the petroleum wealth, bothmore » for the average producer and for Norway in particular. Even if a global climate treaty at present seems a bit distant, several OECD-countries are or have been discussing a carbon tax to restrict their emissions of CO{sub 2}. Hence, there is a fair possibility that such a tax, or eventually some quota restrictions, will be imposed in at least the main countries of the OECD-area, which stands for almost 60 percent of the worlds oil consumption. The size of this tax is difficult to foresee, and in addition, the tax may not be constant over time. However, some concrete proposals of a carbon tax have been put forward in e.g. the EU and the US, and several research projects have come up with appropriate suggestions (see e.g. Manne and Richels and Oliveira Martins et al.).« less

A maternal health voucher scheme: what have we learned from the demand-side financing scheme in Bangladesh?

PubMed

Ahmed, Shakil; Khan, M Mahmud

2011-01-01

It is now more than 2 years since the Ministry of Health and Family Welfare of the Government of Bangladesh implemented the Maternal Health Voucher Scheme, a specialized form of demand-side financing programme. To analyse the early lessons from the scheme, information was obtained through semi-structured interviews with stakeholders at the sub-district level. The analysis identified a number of factors affecting the efficiency and performance of the scheme in the program area: delay in the release of voucher funds, selection criteria used for enrolling pregnant women in the programme, incentives created by the reimbursement system, etc. One of the objectives of the scheme was to encourage market competition among health care providers, but it failed to increase market competitiveness in the area. The resources made available through the scheme did not attract any new providers into the market and public facilities remained the only eligible provider both before and after scheme implementation. However, incentives provided through the voucher system did motivate public providers to offer a higher level of services. The beneficiaries expressed their overall satisfaction with the scheme as well. Since the local facility was not technically ready to provide all types of maternal health care services, providing vouchers may not improve access to care for many pregnant women. To improve the performance of the demand-side strategy, it has become important to adopt some supply-side interventions. In poor developing countries, a demand-side strategy may not be very effective without significant expansion of the service delivery capacity of health facilities at the sub-district level.

The Tax Credit Debate

ERIC Educational Resources Information Center

McNamara, William

1978-01-01

The controversy between tuition tax credit and the Carter Administration's proposed tuition grants is examined. Opposition to the tax credit plan from various sources is discussed, as well as its advocates' contention that it would help middle-income college students. (LBH)

EU to review implications of tax

DOE Office of Scientific and Technical Information (OSTI.GOV)

Scott, A.

1997-05-21

The European Council of Ministers has postponed discussion of the European Commission`s proposed energy tax and has authorized a study to reevaluate the technical and legal implications and the costs and benefits of the tax. The reevaluation comes as a ray of hope to European chemical industry officials, who are concerned about the effects of the tax on the industry`s international competitiveness. The commission`s proposal would tax natural gas, electricity, and coal in the European Union (EU) for the first time. It would raise taxes throughout the EU to one level. In its current form the energy tax would devastatemore » the European industry`s competitiveness outside the region, says European Chemical Industry Council (Cefic) counsel Claude Culem. We`re willing to improve emissions to achieve environmental goals - we don`t need energy taxes, Culem tells CW. The whole project is dangerous, not necessarily in the short term, but certainly in the long term. European Parliament ministers are scheduled to debate the issue with the Dutch government, which holds the EU presidency, and hope to wrap up proceedings over the summer. The tax may only be adopted when ministers agree on it unanimously. If it is approved, it would be implemented in two stages, in 2000 and 2002.« less

Financing Higher Education: Federal Income-Tax Consequences.

ERIC Educational Resources Information Center

Kelly, Marci

1991-01-01

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

48 CFR 1329.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Resolving tax problems. 1329.101 Section 1329.101 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES General 1329.101 Resolving tax problems. Legal questions relating to tax issues...

48 CFR 629.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Resolving tax problems... REQUIREMENTS TAXES General 629.101 Resolving tax problems. In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-22

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9518] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

48 CFR 2429.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS TAXES General 2429.101 Resolving tax problems. In order to have uniformity in HUD's treatment of the tax aspects of contracting and ensure effective cooperation with other... within HUD for handling all those tax problems. Therefore, the contracting activity will not engage in...

48 CFR 29.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (d) Before purchasing goods or services from a foreign source, the contracting officer should consult... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Resolving tax problems. 29... CONTRACTING REQUIREMENTS TAXES General 29.101 Resolving tax problems. (a) Contract tax problems are...

27 CFR 53.143 - Special rules relating to further manufacture.

Code of Federal Regulations, 2010 CFR

2010-04-01

... further manufacture. 53.143 Section 53.143 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... AND AMMUNITION Exemptions, Registration, Etc. § 53.143 Special rules relating to further manufacture... the Code for use by it in further manufacture shall be treated as the manufacturer or producer of such...

Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

PubMed Central

Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

2011-01-01

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

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

PubMed

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

2011-12-01

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

27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and causing... manufacture of a second article or who sells the article with, or as a part of, the second article...

Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax.

PubMed

Taillie, Lindsey Smith; Rivera, Juan A; Popkin, Barry M; Batis, Carolina

2017-12-01

It is unclear whether response to a nonessential food tax varies across time or for high vs. low-consuming households. The objective is to examine whether the effect of Mexico's 2014 8% nonessential energy-dense foods tax increased in the second year post-implementation and whether it differentially affected households by pre-tax purchasing pattern. We used longitudinal data on Mexican household food purchases (n=6089 households) from 2012 to 2015. Households were classified based on median pre-tax purchases: low untaxed/low taxed ("low"), low untaxed/high taxed ("unhealthy"), high untaxed/low taxed ("healthy"), and high untaxed/high taxed ("high") purchasers. Fixed effects models tested whether observed post-tax purchases differed from the counterfactual, or what would have been expected based on pre-tax trends. Post-tax declines in the % taxed food purchases increased from -4.8% in year one to -7.4% in year two, yielding a 2-year mean decline of 6.0% beyond the counterfactual (p<0.01). Post-tax change in % taxed food purchases varied by pre-tax purchasing level. Healthy purchasers showed no post-tax change in % taxed food purchases beyond the counterfactual, while unhealthy, low and high purchasers decreased (-12.3%, -5.3% and -4.4%, respectively) (p<0.01). The positive effect of Mexico's junk food tax continued in the second year, and households with greater preferences for taxed foods showed a larger decline in taxed food purchases. Copyright © 2017 Elsevier Inc. All rights reserved.

48 CFR 229.101 - Resolving tax problems.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Resolving tax problems..., DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES General 229.101 Resolving tax problems. (a... information on fuel excise taxes, see PGI 229.101(b). (c) For guidance on directing a contractor to litigate...

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Alaska Department of Revenue - Tax Division - Charitable Gaming Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

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

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

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

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...