Sample records for taxation co2 taxation

  1. 31 CFR 316.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  2. 31 CFR 346.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  3. 31 CFR 341.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  4. 31 CFR 341.13 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  5. 31 CFR 346.13 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  6. 31 CFR 316.9 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  7. 31 CFR 340.3 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  8. 31 CFR 309.4 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  9. 31 CFR 343.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  10. 31 CFR 345.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  11. 31 CFR 332.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  12. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  13. 31 CFR 342.6 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  14. 31 CFR 343.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  15. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  16. 31 CFR 342.6 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  17. 31 CFR 332.9 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  18. 31 CFR 309.4 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  19. 31 CFR 345.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  20. 31 CFR 340.3 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  1. Informal Taxation*

    PubMed Central

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  2. Oil taxation and risks

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

    Rodriguez-Padilla, V.

    1992-01-01

    The relationship between the taxation system and the division of risks between the host country governments and the international companies is discussed. The analysis underscores the effect of taxation on the geological and political risks. These two cases are evaluated in two West-African oil-producing countries. It emerges from this that too heavy and regressive taxes greatly increase the risks supported by the two partners. The progressive character of the taxation is a necessary but not a sufficient condition for the reduction of public and private risks. A taxation burden well-balanced among small and large deposits is the best way tomore » reduce the risk due to taxation. The oil-producing countries of this region had made great advances in developing neutral taxation systems but in most cases they must progress further. 15 refs., 3 figs., 1 tab.« less

  3. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  4. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of regulated investment... Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  5. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

  6. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

  7. 12 CFR 810.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  8. 12 CFR 810.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  9. Taxation and the American Indian

    ERIC Educational Resources Information Center

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  10. Taxation of mineral resources

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

    Conrad, R.F.; Hool, R.B.

    1980-01-01

    There has been a substantial increase in recent years in the level of taxation imposed on mining firms by state and local governments. This increase can be attributed to three factors: (1) a heightened awareness that resources are limited in quantity; (2) environmental damage resulting from mining operations has brought demands for just compensations; and (3) significant price increases for some minerals have often been viewed by states as an opportunity to collect additional tax revenue. The broad aim of this book is to provide a comprehensive economic analysis of the effects of mining taxation on the extraction of mineralmore » resources and to offer a set of recommendations for tax policy. The primary objective of this design is to minimize the distortionary incentives created by the taxation. From a practical standpoint, however, one must also recognize the degrees of difficulty in the administration of the various taxes. 90 references, 1 figure, 14 tables.« less

  11. Progressive taxation, income inequality, and happiness.

    PubMed

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  12. Energy taxation as a policy instrument to reduce CO{sub 2} emissions: A net benefit analysis

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

    Boyd, R.; Krutilla, K.; Viscusi, W.K.

    1995-07-01

    This study evaluates the costs and benefits of energy taxation as a policy instrument to conserve energy and reduce CO{sub 2} emissions. The study combines economic cost estimates generated with a CGE model and monetary estimates of environmental damages in a comprehensive cost/benefit framework. We find that optimal CO{sub 2} emissions reductions range from 5 to 38%, depending on different assumptions about energy substitution elasticities and environmental damages. CO{sub 2} emissions reductions of between 8 and 64% can be attained at no additional welfare cost relative to a policy of not undertaking any action to control CO{sub 2} emissions. 33more » refs., 7 figs., 8 tabs.« less

  13. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Method of taxation of regulated investment...

  14. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Method of taxation of regulated investment...

  15. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Method of taxation of regulated investment...

  16. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  17. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  18. Energy taxation: an analysis of selected taxes

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

    Not Available

    1980-01-01

    Taxation is a key instrument by which governments affect economic decision making and outcomes. Not surprisingly, energy taxation has received considerable attention in recent years with the mounting concern over national energy policy. As with other policy instruments, the taxation of energy production and use spans a wide array of topics. It also cuts across other instruments because it affects the entire spectrum of economic variables - prices, outputs, investments, uses, and so on. As a result, the subject of energy taxation constitutes a highly complex set of issues for public policy. This report examines the principal components of thatmore » set of issues. In the process, it points out the most-important interrelations among the various taxes and between taxation and other policy instruments.« less

  19. The global context for public health nutrition taxation.

    PubMed

    Thow, Anne Marie; Heywood, Peter; Leeder, Stephen; Burns, Lee

    2011-01-01

    To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation. The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods. Proposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

  20. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  1. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  2. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe...

  3. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

  4. Property Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

  5. Alcohol taxation policy in Thailand: implications for other low- to middle-income countries.

    PubMed

    Sornpaisarn, Bundit; Shield, Kevin D; Rehm, Jürgen

    2012-08-01

      Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms.   Theoretical evaluation, simulation and empirical analysis.   The taxation method of Thailand, 'Two-Chosen-One' (2C1) combines specific taxation (as a function of the alcohol content) and ad valorem taxation (as a function of the price), resulting in an effective tax rate that puts a higher tax both on beverages which are preferred by heavy drinkers and on beverages which are preferred by potential alcohol consumption neophytes, compared to either taxation system alone. As a result of these unique properties of the 2C1 taxation system, our simulations indicate that 2C1 taxation leads to a lower overall consumption than ad valorem or specific taxation alone. In addition, it puts a relatively high tax on beverages attractive to young people, the majority of whom are currently abstaining. Currently, the abstention rates in Thailand are higher than expected based on its economic wealth, which could be taken as an indication that the taxation strategy is successful.   'Two-chosen-one' (2C1) taxation has the potential to simultaneously reduce alcohol consumption and prevent drinking initiation among youth; however, additional empirical evidence is needed to assess its effectiveness in terms of the public health impact in low- and middle-income countries. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  6. Natural resource theory of unitary taxation

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

    Johnston, J.L.; Reynolds, A.

    1985-01-01

    Empirical evidence supports the tentative hypothesis that unitary taxation encourages natural resource recovery in states well endowed with timber, fuels, and nonfuel minerals. Consequently, if combined apportionment is a stable institution in any state, it will remain so while extractive industries, with higher upstream than downstream profitability, continue to dominate the state's economy. Over time, however, nonproducing states will abandon unitary taxation to prevent integrated firms from disinvesting within their borders and expanding operations in states with a hospitable investment climate. Since states, like firms, must compete with one another, unitary taxation will become less important as state economies becomemore » less dependent on the recovery of natural resources. 43 references, 1 figure, 4 tables.« less

  7. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

  8. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  9. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  10. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  11. Coal leasing and taxation. Coal policy paper

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

    Brody, S.E.; DeVries, A.H.

    1981-01-01

    The paper presents background information on current and proposed approaches to coal leasing and taxation, at both the State and federal levels. In addition, it discusses both the governmental objectives and probable economic effects of various combinations of leasing and taxation policies.

  12. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Taxation of foreign corporations not engaged in U.S. business. (a) Imposition of tax. (1) This section...

  13. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... includes compensation for services, including fees, commissions, fringe benefits, and similar items. For an...

  14. Spatial taxation effects on regional coal economic activities

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

    Yang, C.W.; Labys, W.C.

    1982-01-01

    Taxation effects on resource production, consumption and prices are seldom evaluated especially in the field of spatial commodity modeling. The most commonly employed linear programming model has fixed-point estimated demands and capacity constraints; hence it makes taxation effects difficult to be modeled. The second type of resource allocation model, the interregional input-output models does not include a direct and explicit price mechanism. Therefore, it is not suitable for analyzing taxation effects. The third type or spatial commodity model has been econometric in nature. While such an approach has a good deal of flexibility in modeling political and non-economic variables, itmore » treats taxation (or tariff) effects loosely using only dummy variables, and, in many cases, must sacrifice the consistency criterion important for spatial commodity modeling. This leaves model builders only one legitimate choice for analyzing taxation effects: the quadratic programming model which explicitly allows the interplay of regional demand and supply relations via a continuous spatial price constructed by the authors related to the regional demand for and supply of coal from Appalachian markets.« less

  15. Tribal and state taxation of natural resources on Indian reservations

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

    Whiteing, J.S.

    1993-12-31

    Development of natural resources, including primarily energy resources, on Indian reservations has been significantly hampered by dual taxation - by tribes and states. The focus of tribes, states and industry has turnbed to potential legislative and other possible solutions. Discussed in the article are the following topics: Tribal taxation: tribal members, nonmembers on trust lands, nonmembers on fee lands; State taxation - Indian property, nonmembers; Alternatives to dual taxation - litigation, state-tribal cooperative agreements, new agreements for development, legislation.

  16. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    ERIC Educational Resources Information Center

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  17. Progressive taxation and the subjective well-being of nations.

    PubMed

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  18. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  19. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  20. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  1. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  2. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  3. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  4. Taxation and regulation of uranium mining in Canada

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

    NONE

    1990-11-01

    Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety.

  5. Are increases in cigarette taxation regressive?

    PubMed

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

  6. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  7. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  8. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    PubMed

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. © Copyright 2015 by the American Board of Family Medicine.

  9. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  10. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  11. Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

    PubMed

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages.

  12. Tobacco, taxation, and fairness

    PubMed Central

    McLachlan, H

    2002-01-01

    The author defends himself against an attack by Smith and Bopp on his views on smoking and taxation. The theory that, on the grounds of equity and/or fairness, smokers should pay via taxation on tobacco for the health care costs of treating smoking-related medical conditions is discussed and shown to be defective. It is argued that the fundamental mistake that Smith and Bopp make is to confuse and conflate the separate issues of whether particular taxes are fair and whether they are justifiable. The conclusion is reached that an excise duty on tobacco is a good tax. It is a non-fair or even an unfair tax but it is justified on grounds other than fairness. PMID:12468659

  13. 38 CFR 6.7 - Claims of creditors, taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  14. 32 CFR 643.56 - Taxation of lessee's interest.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  15. 38 CFR 6.7 - Claims of creditors, taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  16. 32 CFR 643.56 - Taxation of lessee's interest.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 4 2011-07-01 2011-07-01 false Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  17. Petroleum taxation and efficiency: the Canadian system in question

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

    Wahby, M.J.

    1983-08-01

    The question considered in this article is whether it is possible to have a tax that appropriates resource rents without imposing a penalty on potential petroleum production. It is submitted that a system of income taxes exists which partially fulfills the above requirements. The Canadian government has been moving towards this system of taxation since 1962 but its historical development has been slow. Topics discussed include: the efficient taxation of resource rents, a history of Canadian petroleum taxation, and the efficiency of the present petroleum tax system.

  18. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

  19. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits. 1.403(b.... § 1.403(b)-7 Taxation of distributions and benefits. (a) General rules for when amounts are included...) Rollovers to individual retirement arrangements and other eligible retirement plans—(1) Timing of taxation...

  20. Taxation of foreign oil and gas income: a primer

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

    Lashbrooke, E.C. Jr.

    1983-06-01

    The United States, just like many other countries of the world, uses the source of income, residence, citizenship, or a combination thereof as its bases of taxation. This makes double taxation, the result of a home and host countries both taxing the same income, an obstacle in the way of international investment and technology. Allowing a tax credit for certain taxes paid to foreign sovereigns is the American approach to help alleviate the double taxation problem. Special effort is taken to define foreign oil and gas extraction income (FOGEI) and foreign oil-related income (FORI) as they pertain to taxation. Severalmore » examples illustrate the latest means for calculating FOGEI and FORI taxable income based on the 1982 and 1983 limitations and provisions which were set forth in the Internal Revenue Code. 175 references.« less

  1. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  2. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of DISC income to shareholders. 1.995... Taxation of DISC income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a... DISC, are subject to taxation on the earnings and profits of the DISC in accordance with the provisions...

  3. Taxation of oil and gas revenues: Norway

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

    Stauffer, T.R.

    1982-04-01

    Fiscalization of petroleum in Norway is a multidimensional process, which includes the conventional components of explicit taxation but also involves implicit nontax economic burdens. The latter are often even more important than the taxes themselves. The multidimensional fiscal structure reflects the multiple purposes of petroleum taxation in Norway, of which revenue collection appears to be but one. Given the multiple objectives, it is therefore not surprising that the components are partly inconsistent and contradictory.

  4. Canadian oil and gas taxation

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

    Watkins, C.; Scarfe, B.

    1985-01-01

    The taxation of Canadian oil and gas production has occasioned significant conflict between the federal government and the provinces, which own most of the petroleum resources. During the upheaval of the world oil market in the 1970s, such conflict became overt, with claims and counterclaims on perceived economic rents. In contrast, the 1950s and 1960s had been relatively quiet, with quite straightforward taxation regimes requiring only a little federal-provincial policy coordination. Federal policies were then preoccupied with encouraging market growth, with scant attention to pricing and revenue shares, the issues that have dominated federal and provincial energy policy in themore » 1970s and the 1980s. The authors begin by outlining the tax and royalty systems imposed by the federal government and by the government of Alberta, which accounts for some 85% of Canadian oil and gas output. They use the term system here in a broad sense to include all revenue-collecting devices and direct subsidies. Then they analyze the nature, problems, and efficiency of these regimes, especially as devices to collect economic rent. A final section speculates about the future evolution of Canadian oil and gas taxation. 13 references, 4 tables.« less

  5. International taxation of multinational enterprises in developed countries

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

    Adams, J.D.R.; Whalley, J.

    1977-01-01

    The authors, specialists in law and economics, respectively, adopt an interdisciplinary approach to the international taxation of multinational corporations in developed countries, with particular emphasis on the EEC and the United States, integrating both legal and economic aspects of the subject. Since the international nature of the activities of multinational companies brings them within the scope of the domestic tax provisions of different countries, the authors outline the principles behind the domestic tax treatment of companies, and then assess the economic impact of this treatment. They subsequently examine the international taxation of multinationals, paying special attention to the OECD modelmore » treaty which seeks to remove the problem of international double taxation; reactions of governments to each other's fiscal policies are also examined, with special attention being paid to tax havens. Finally, they look at the EEC proposals for the harmonization of corporate tax systems within the Community and postulate how these proposals would operate if put into effect. There are numerous examples throughout the book of international taxation at work, and these together with the clear text provide a readily comprehensible account of a subject that can seem highly complicated to the uninitiated.« less

  6. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

  7. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

  8. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

  9. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

  10. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  11. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  12. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of...

  13. Do excise taxes save lives? The Irish experience with alcohol taxation.

    PubMed

    Walsh, B M

    1987-12-01

    This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.

  14. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND... Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST, solely...

  15. Key Policy Makers' Awareness of Tobacco Taxation Effectiveness through a Sensitization Program.

    PubMed

    Heydari, Gholamreza; Ebn Ahmady, Arezoo; Lando, Harry A; Chamyani, Fahimeh; Masjedi, Mohammadreza; Shadmehr, Mohammad B; Fadaizadeh, Lida

    2015-12-01

    The implementation of 5 of the 6 WHO MPOWER program in Iran is satisfactory; the only notable shortcoming is the lack of tobacco taxation increases. This study was designed to increase key policy makers' awareness of tobacco taxation effectiveness through a sensitization program in Iran. This analytical and semi-experimental study in 2014 included 110 tobacco control key policy makers, who were trained and received educational materials on the importance of tobacco taxation. A valid and reliable questionnaire was completed before and three months after intervention. Data were analyzed using mean (SD), t-Test and analysis of variance. The mean (SD) scores at pre- and post-test were 2.7 ± 3 and 8.8 ± 1 out of 10, respectively. Paired t-tests demonstrated a significant difference in the pre- post-test knowledge scores. Increasing knowledge and promoting favorable attitudes of policy makers can lead to greater attention which could in turn change tobacco taxation policies.

  16. Energy taxation: An analysis of selected taxes: Energy policy study, Volume 14

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

    Not Available

    1980-09-05

    Taxation is a key instrument by which governments affect economic decision making and outcomes. Not surprisingly, energy taxation has received considerable attention in recent years with the mounting concern over national energy policy. As with other policy instruments, the taxation of energy production and use spans a wide array of topics. It also cuts across other instruments because it affects the entire spectrum of economic variables/endash/prices, outputs, investments, uses, and so on. As a result, the subject of energy taxation constitutes a highly complex set of issues for public policy. This report examines the principal components of that set ofmore » issues. In the process, it points out the most important interrelations among the various taxes and between taxation and other policy instruments. Passing mention is made of areas that in the committee's opinion warrant further research. 61 refs., 15 tabs.« less

  17. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of regulated investment companies. 1...

  18. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of regulated investment companies. 1...

  19. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of regulated investment companies. 1...

  20. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

  1. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  2. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

  3. Basic taxation of natural resources

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

    Not Available

    1986-01-01

    This book contains 19 selections. Some of the titles are: Introduction to taxation and natural resources; The economic interest concept; Oil and gas exploration and development expenditures; Percentage depletion for oil and gas; and Mine reclamation and closing expenses.

  4. Oil and gas taxation in Algeria: exploration and production activities

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

    Frilet, M.

    1982-09-01

    The Algerian taxation scheme for foreign companies involved in the petroleum sector is profoundly different depending on whether the company is directly involved in exploration and production or is merely acting as a service company or contractor. This article discusses Algerian taxation of foreign companies directly involved in production and exploration.

  5. Development of taxation system for oil production companies in Russia

    NASA Astrophysics Data System (ADS)

    Salmina, S. V.; Sboeva, I. M.; Selivanovskaya, J. I.; Khafizova, A. R.; Fomin, V. P.

    2018-01-01

    The present article is devoted to the taxation system for oil production companies in Russia. The role of oil production companies in the realization of the fiscal function of the state is shown. Tax and due receipts at the consolidated budget of the Russian Federation from major economic sectors in the years 2013-2015 are presented and analysed. An investigation of oil production taxation peculiarities is carried out. In particular, mineral extraction tax analysis is made, the said tax being one of the basic taxes paid by oil production companies. The authors come to a conclusion that mineral extraction tax in Russia needs reforming. Based on the investigation realized possible ways of taxation system development in respect of oil production companies in Russia are proposed. Thus, taking into account the fact that oil industry is very important for budget revenue formation, initially it is planned to test the new taxation system principles in a limited number of deposits, so called ‘pilot projects’. For highly profitable minefield deposits it is planned to introduce progressive and regressive index, varying depending on oil prices. Within the framework of the investigation the authors come to a conclusion that it is necessary to introduce gradually the taxation system based on the definition of surplus profit depending on the cost effectiveness and taking into account oil prices.

  6. Taxation categories for long-term care insurance premiums and mortality among elderly Japanese: a cohort study.

    PubMed

    Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

    2013-01-01

    This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26-5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese.

  7. Taxation of Small Business Corporations

    PubMed Central

    Flynn, W. Rand

    1980-01-01

    On December 6 1979, new legislation substantially changed the taxation of business income from Canadian-controlled private corporations. The new rules will be of particular interest to corporations providing personal, financial or management services, and to professionals contemplating the use of such corporations. PMID:21293665

  8. Pattern of state coal taxation. [Review

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

    Gulley, D.A.

    1981-01-01

    This paper reviews the recent history of state coal taxation and reports an empirically-based effort at defining the key determinants of state and local coal taxation. A pattern emerges but the analysis is complicated by the empirical and conceptual difficulties typical of such studies. Perhaps as important a result as the detection of a pattern is the recognition that many seemingly important variables do not appear to have consistently influenced tax levels. For policy makers and for industry, it appears that the present concern over a coal-states cartel is excessive. One can speculate that draconian tax adjustments on the basismore » of a crude-indicator-like reserve base will ultimately transfer less wealth than would skillful preemption of rent. It is also noteworthy that the sign of the tax effort variable is positive, indicating that coal tax rates are consistent with other tax efforts, not a substitute for them. Accepting impacts and general tax effort variables as the best explanations of interstate variations in tax effort is a somewhat different matter than determining what any given state's tax rate ought to be; such a question lies beyond the scope of this paper. This tax-determinant study can not define the right level of coal taxation, but it can suggest that no trend is yet evident toward entrepreneurial tax rates. 20 references, 4 figures.« less

  9. Cost-effectiveness of volumetric alcohol taxation in Australia.

    PubMed

    Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

    2010-04-19

    To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

  10. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    PubMed

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  11. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included in...

  12. Institute on oil and gas law and taxation

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

    Ernst, A.C.

    1979-01-01

    This volume contains discussions, by acknowledged authorities, of important legal and tax problems of the oil and gas industries. The articles were delivered in condensed form as lectures during the Thirtieth Annual Institute on Oil and Gas Law and Taxation held by the Southwest Legal Foundation. The following topics are discussed: crude oil issues; natural gas liquid-selected problems in regulation; recent developments in DOE audits of refiners and marketers; contrasting administrative procedures before the DOE, DOE organization - the limit of regulatory power, current major developments in federal natural gas legislation and regulation; dedication and abandonment - problems under sectionmore » 7(b) of the Natural Gas Act; Natural gas pipelines - their regulation and their current problems, current antitrust developments in oil and gas exploration and production; developments in nonregulatory oil and gas law; recent developments in oil and gas taxation; entity selection - an experience in alchemy - a comparison of corporations, partnerships, and joint ventures; foreign money and US oil and gas - tax considerations; 1978 legislative developments in oil and gas taxation; and recapture of intangibles under section 1254. (DC)« less

  13. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  14. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are...

  15. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

  16. Taxation of exhaustible resources. [Monograph

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

    Dasgupta, P.; Heal, G.; Stiglitz, J.

    1980-01-01

    This paper analyzes the effect of taxation on the intertemporal allocation of an exhaustible resource. A general framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It is shown that there exists a pattern of taxation which can generate essentially any desired pattern of resource usage. Many tax policies, however, have effects markedly different both from the effects that these policies would have in the case of produced commodities and from those which they are designed (or widely thought) to have. For instance, if extraction costs aremore » zero, a depletion allowance at a constant rate (widely thought to encourage the extraction of resources) has absolutely no effect; its gradual removal (usually thought to be preferable to a sudden removal) leads to faster rates of depletion (and lower prices) now, but higher prices in the future; which its sudden and unanticipated removal has absolutely no distortionary effect on the pattern of extraction. More generally, it is shown that the effects of tax structure on the patterns of extraction are critically dependent on expectations concerning future taxation. The changes in tax structure that have occurred in the past fifty years are of the kind that, if they were anticipated, (or if similar further changes are expected to occur in the future) lead to excessively fast exploitation of natural resources. However, if it is believed that current tax policies (including rates) will persist indefinitely, the current tax structure would lead to excessive conservationism. Thus, whether in fact current tax policies have lead to excessive conservationism is a moot question.« less

  17. A behavioral economics perspective on tobacco taxation.

    PubMed

    Cherukupalli, Rajeev

    2010-04-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

  18. American Indian tribal taxation of energy resources

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

    Redhorse, D.; Smith, T.R.

    1982-07-01

    Whether a tribe can tax is now but old rhetoric. How to tax has become the more crucial question. Tribes must develop taxing schemes that are reasonable and competitive. How public services are linked to taxation, as well as who are the recipients of those services, is weighed heavily in considering whether other taxing entities interfere with tribal governments. The Merrion Decision, which upheld the authority of a tribe to impose taxes on minerals extracted from tribal lands, serves as a milestone in Indian taxation; however, the decision itself pointed to possible pitfalls unless tribes judiciously exercise judgement in theirmore » use of the power to tax. 39 references.« less

  19. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  20. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  1. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  2. Taxation and Welfare: A Revision Exercise.

    ERIC Educational Resources Information Center

    Boden, Andrew

    1992-01-01

    Offers a revision exercise intended to remind students of some economic terminology associated with taxation and welfare. Provides a set of definitions for which students are to supply matching terms. Includes an answer list and suggests related exercises. (SG)

  3. Reduction of Systemic Risk by Means of Pigouvian Taxation

    PubMed Central

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROI RA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund. PMID:26177351

  4. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    PubMed

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  5. Sugar-Sweetened Beverage, Obesity, and Type 2 Diabetes in Children and Adolescents: Policies, Taxation, and Programs.

    PubMed

    Yoshida, Yilin; Simoes, Eduardo J

    2018-04-18

    Obesity has grown at an alarming rate in children and adolescents. Concurrently, consumption on sugar-sweetened beverages (SSBs) also rose significantly. This review provides an overview of obesity and type 2 diabetes mellitus (T2DM) related to SSBs and current policies restricting SSBs in schools, school-based interventions, and taxation on reducing SSB intake and obesity. We also discuss challenges of and future steps for these initiatives. Clinical and epidemiological studies suggest a strong association between SSB intake and obesity and T2DM. School food policies have been initiated at federal, state, and local levels. School-based interventions have shown positive effects on SSB intake and obesity reduction. Taxation on SSBs is promising in combating obesity and in generating revenue. Challenges towards compliance and implementation of the policies and programs exist. The relationship between SSB and obesity and T2DM is a complex problem which requires comprehensive solutions. Continued efforts in restricting SSBs in schools are needed. Intervention programs should be tailored to age, gender, language, and culture and involve participation from families and local communities. Taxation can reduce SSB consumption by direct economic incentive, earmarking revenues to support healthy foods, and sending negative message. However, a higher tax rate may be necessary to have a measurable effect on weight.

  6. Effect of energy taxation on fuel choice and emissions (Energiaverojen vaikutus polttoainevalintoihin ja paeaestoeihin). Research notes (in English;Finnish)

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

    Leino, P.; Kosunen, P.; Rauhamaeki, J.

    1997-05-01

    The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO{sup 2}), nitrogen oxide (NOx) and carbon dioxide (CO{sup 2}). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95% of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO{sup 2}, NOx and CO{sup 2} in 1994. Themore » year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995--1996 and in the second alternative taxation would be as 1 January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels.« less

  7. Obesity-related health impacts of fuel excise taxation- an evidence review and cost-effectiveness study.

    PubMed

    Brown, V; Moodie, M; Cobiac, L; Mantilla Herrera, A M; Carter, R

    2017-05-04

    Reducing automobile dependence and improving rates of active transport may reduce the impact of obesogenic environments, thereby decreasing population prevalence of obesity and other diseases where physical inactivity is a risk factor. Increasing the relative cost of driving by an increase in fuel taxation may therefore be a promising public health intervention for obesity prevention. A scoping review of the evidence for obesity or physical activity effect of changes in fuel price or taxation was undertaken. Potential health benefits of an increase in fuel excise taxation in Australia were quantified using Markov modelling to simulate obesity, injury and physical activity related health impacts of a fuel excise taxation intervention for the 2010 Australian population. Health adjusted life years (HALYs) gained and healthcare cost savings from diseases averted were estimated. Incremental cost-effectiveness ratios (ICERs) were reported and results were tested through sensitivity analysis. Limited evidence on the effect of policies such as fuel taxation on health-related behaviours currently exists. Only three studies were identified reporting associations between fuel price or taxation and obesity, whilst nine studies reported associations specifically with physical activity, walking or cycling. Estimates of the cross price elasticity of demand for public transport with respect to fuel price vary, with limited consensus within the literature on a probable range for the Australian context. Cost-effectiveness modelling of a AUD0.10 per litre increase in fuel excise taxation using a conservative estimate of cross price elasticity for public transport suggests that the intervention would be cost-effective from a limited societal perspective (237 HALYs gained, AUD2.6 M in healthcare cost savings), measured against a comparator of no additional increase in fuel excise. Under "best case" assumptions, the intervention would be more cost-effective (3181 HALYs gained, AUD34.2

  8. A Behavioral Economics Perspective on Tobacco Taxation

    PubMed Central

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  9. Spatial taxation effects on regional coal economic activities

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

    Yang, C.W.; Labys, W.C.

    1980-01-01

    Spatial taxation effects related to economic activities at the regional level can be directly evaluated using the Kuhn-Tucker system of equations based on a commodity model. In particular, the impacts of a specific tax are predictable within a given set of trade patterns. However, the impacts of an ad valorem tax are difficult to evaluate analytically, mainly because of nonlinearity in the associated response surface. The aspect of spatial-taxation analysis of present relevance for the coal industry related to coal policy, i.e., the share of tax burdens coal producers and consumers are able to bear. Each supplier in a givenmore » market boundary shares the same amount of tax burden, which may eliminate the weakest coal producers, i.e., Southern West Virginia coal mines. The same analogy also applies to the weakest demand region, i.e., Illinois, Wisconsin, and Minnesota utilities. Consequently, a proper policy requires that some preferential tax treatment be given to these regions. Since the taxation effects depend critically on the trade patterns and market boundaries, the successful policy application of present regional energy models will not be possible unless effects of this type are included in the evaluation.« less

  10. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  11. General equilibrium incidence of energy taxation

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

    Solow, J.L.

    1984-04-01

    The pervasiveness of energy in the economy and the numerous ways in which energy taxation can distort resource allocations implies the necessity of a general equilibrium approach to the question of energy tax incidence. The author presents a general equilibrium model that accounts for domestic energy production and energy imports, direct energy consumption and use of energy as an intermediate good, and production of energy intensive and nonenergy intensive goods. He examines the incidence of three broadly-based energy taxation policies: a tax on all energy consumption, a subsidy to domestic energy production, and a tariff on energy imports. The subsidy,more » although not a revenue raising measure, is included because, like the other policies, it acts to reduce energy imports. Such a measure may be of interest by reducing reliance on unstable foreign sources of supply. 12 references, 3 tables.« less

  12. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  13. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  14. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  15. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is a...

  16. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

  17. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

  18. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

  19. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  20. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

  1. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  2. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  3. New York State oil company gross receipts taxation

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

    Brown, P.E., Jr.

    1983-12-01

    New York's Governor Cuomo was able to mediate a settlement with 18 major oil companies subject to gross receipts taxation. The compromise was intended to end three years of litigation and to assure a tax revenue flow to the state of hundreds of millions of dollars. It represents New York's effort to single out a handful of large national companies for special burdens and a final resolution of a dispute over the state's attempt to prevent these companies from passing through their tax liabilities to consumers in the prices of petroleum products. This article reviews oil company taxation in Newmore » York State and the effects of the recent accord. 95 references.« less

  4. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  5. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  6. Taxation of oil and gas revenues: Canada

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

    Helliwell, J.F.

    1982-04-01

    The policy of Canadianization must be included in any analysis of energy taxation in Canada, where energy resources are unevenly divided among the provinces. The provinces own most natural resources, but the oil and gas industry is dominated by foreign ownership and control. The Federal National Energy Program (NEP) of 1980 target of 50% Canadian ownership by 1990 conflicts with provincial practices by shifting incentives from depletion allowance to ownership grants for buy backs. The NEP compares unfavorably with US taxation, and that, combined with US deregulation, has shifted drilling activity to the US. The controversial tax elements do comparemore » with those of the United Kingdom and other North Sea producers. Although recent controversy has caused investors to defer projects, Canadian investment is competitive with most countries. 5 references, 1 table. (DCK)« less

  7. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  8. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  9. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    ERIC Educational Resources Information Center

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  10. First Nations Communities and Tobacco Taxation: A Commentary

    ERIC Educational Resources Information Center

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  11. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

  12. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Gains and Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general...

  13. Towards a coherent European approach for taxation of combustible waste.

    PubMed

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. Copyright © 2013 Elsevier Ltd. All rights reserved.

  14. Alternative approaches to the taxation of heavy vehicles

    DOT National Transportation Integrated Search

    1998-01-01

    This report contains recommendations that are applicable to federal and state governments for evaluating alternatives to the taxation of heavy vehicles. An evaluation procedure and general assessments and recommendations on future activities are pres...

  15. Economic aspects of tobacco use and taxation policy.

    PubMed Central

    Godfrey, C.; Maynard, A.

    1988-01-01

    Tax levels have important effects on cigarette prices and tax revenues. Over 70p of every pound spent on tobacco goes to the Chancellor of the Exchequer, yielding over 5 billion pounds. But the value of tobacco tax revenues have generally fallen--by 1986 they were 10% lower than at their peak in 1965, and tobacco revenue is becoming a smaller proportion of total tax receipts. The impact of a consistent increase in tobacco taxation is important in terms of reduced consumption (and harm to health) as well as in terms of reduced employment. Revenue may, however, increase in the short term. Finally, if the findings of Townsend and Atkinson et al (see above) still apply then the distributive effects of increased taxation on the poor might be less than is sometimes feared. PMID:3416168

  16. How much downside? Quantifying the relative harm from tobacco taxation

    PubMed Central

    Wilson, N; Thomson, G; Tobias, M; Blakely, T

    2004-01-01

    Objective: To estimate the loss of life expectancy attributable to tobacco taxation (via financial hardship and flow-on health effect) in New Zealand. Design: Data were used on the gradients in life expectancy and smoking by neighbourhood socioeconomic deprivation and survey data on tobacco expenditure. Three estimates were modelled of the percentage of the crude association of neighbourhood deprivation with life expectancy that might be mediated via financial hardship: 100%, 50%, and 25% (best estimate). From this information the impact of tobacco taxation on life expectancy was estimated. Main results: For the total population, the estimated loss of life expectancy due to tobacco tax ranged from 0.005 years to 0.027 years. For people living in the most deprived 30% of neighbourhoods, the range was 0.009 to 0.044 years (that is, 3 to 16 days of lost life expectancy). For the total population the loss of life expectancy attributable to tobacco tax ranged from 119 to 460 times less than that attributable to deprivation. The loss of life expectancy attributable to tobacco tax was 42 to 257 times less than that attributable to smoking. Conclusions: The estimated harm to life expectancy from tobacco taxation (via financial hardship) is orders of magnitude smaller than the harm from smoking. Although the analyses involve a number of simplistic assumptions, this conclusion is likely to be robust. Policy makers should be reassured that tobacco taxation is likely to be achieving far more benefit than harm in the general population and in socioeconomically deprived populations. PMID:15143110

  17. Taxation of oil and gas revenues: the United States

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

    Verleger, P.K. Jr.

    1982-04-01

    The taxation of producers of natural resources in the United States is accomplished by a combination of ordinary-income taxation and ad valorem or severence taxes on the removal price of the resource. Taxes are imposed by both the federal and local governments. The federal government imposes both income and ad valorem taxes on the production of resources. State governments generally impose severance taxes based on the value of the resource removed. In addition, some states impose income taxes on the portion of income earned by a producer in the specific state. Recently, there have been serious disputes between resource-producing statesmore » and resource-consuming states over changes in state severance taxes. 3 references.« less

  18. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

  19. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  20. Statewide Taxation of Nonresidential Property for Education.

    ERIC Educational Resources Information Center

    Ladd, Helen F.; Harris, Edward W.

    1995-01-01

    Assuming that New York will continue to rely heavily on the property tax to finance education, this paper summarizes the conceptual arguments for statewide taxation of business property for education. The plan would improve local decision making, but would lead to highly undesirable consequences for New York City's school children and…

  1. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    PubMed

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

  2. Registered indians and tobacco taxation: a culturally-appropriate strategy?

    PubMed

    Wardman, A E Dennis; Khan, Nadia A

    2005-01-01

    Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian communities have the ability to collect tax on tobacco products and direct the use of these revenues, this strategy is rarely utilized. Tobacco taxation could have substantial health and economic benefits to RI communities, but perhaps is not culturally-appropriate. In order to better support RI communities, governments and other organizations need to examine this policy instrument in the context of RI populations.

  3. Pedagogy of natural resource taxation in professional accounting programs

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

    Reese, C.E.

    1983-03-01

    After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with amore » natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.« less

  4. The health benefits of selective taxation as an economic instrument in relation to IHD and nutrition-related cancers.

    PubMed

    Holm, Astrid L; Laursen, Mai-Britt; Koch, Maria; Jensen, Jørgen D; Diderichsen, Finn

    2013-12-01

    The present study aimed to estimate the health benefits of selective taxation of healthy and unhealthy food commodities in relation to CVD and nutrition-related cancers. The potential health effects of a selective taxation scenario were estimated as changes in the burden of disease, measured by disability-adjusted life years, from health outcomes affected by the changes in food intake. The change in burden of a disease was calculated as the change in incidence of the disease due to a modified exposure level, using the potential impact fraction. Estimates of relative risk for the associations between various foods and relevant diseases were found through a literature search and used in the calculation of potential impact fractions. The study was based in Denmark, estimating the health effects of a Danish selective taxation scenario. The potential health effects of selective taxation were modelled for the adult Danish population. Halving the rate of value-added tax on fruit and vegetables and increasing the tax on fats would result in moderate reductions in the burden of disease from IHD, ischaemic stroke, and colorectal, lung and breast cancer (0·4–2·4 % change). The largest effect could be obtained through increased intake of fruit and vegetables (0·9–2·4 %). Applying selective taxation to healthy and unhealthy foods can moderately reduce the burden of disease in the Danish population.

  5. Self-Selection, Optimal Income Taxation, and Redistribution

    ERIC Educational Resources Information Center

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  6. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

  7. Taxation and life expectancy in Western Europe.

    PubMed

    Bagger, P J

    2004-06-01

    With the exception of Denmark, life expectancy in Western Europe has shown a significant increase over the last decades. During that period of time overall taxation has increased in most of the countries, especially in Denmark. We, therefore, examined whether taxation could influence life expectancy in Western Europe. We used information on the sum of income tax and employees' social contribution in percentage of gross wage earnings from the OECD database and data on disability adjusted life expectancy at birth from the World Health Organization database. We arbitrarily only included countries with populations in excess of 4 millions and thereby excluded smaller countries where tax exemption is part of the national monetary policy. We found that disability adjusted life expectancy at birth was inversely correlated to the total tax burden in Western Europe. We speculate whether a threshold exists where high taxes exert a negative influence on life expectancy despite increased welfare spending. The study suggests that tax burden should be considered among the multiple factors influencing life expectancy.

  8. Empirical investigation of optimal severance taxation in Alabama. Volume II

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

    Leathers, C.G.; Zumpano, L.V.

    1980-10-01

    The research develops a theoretical and empirical foundation for the analysis of severance taxation in Alabama. Primary emphasis was directed to delineating an optimal severance tax structure for the state of Alabama and, in the process, assess the economic and fiscal consequences of current severance tax usage. The legal and economic basis and justification for severance taxation, the amounts and distribution of severance tax revenues currently generated, the administration of the tax, and severance tax practices prevailing in other states were compared in Volume I. These data, findings, and quantitative analyses were used to ascertain the fiscal and economic effectsmore » of changes in the structure and utilization of severance taxation in Alabama. The actual and potential productivity of severance taxation in Alamama is discussed. The analysis estimates the state's severance tax revenue capacity relative to the nation and to regional neighbors. The analysis is followed by an intrastate fiscal examination of the state and local tax system. In the process, the relative revenue contribution of severance taxes to state and local revenues is quantified, as well as comparing the revenue capacity and utilization of severance taxes to other state and local levies. An examination is made of the question of who actually pays the severance taxes by an analysis of the shifting and incidence characteristics of taxes on natural resources. Serious doubt is raised that states can, under normal economic circumstances, export a large portion of the severance tax burden to out-of-state users. According to the analytical results of the study, profit margins will be affected; therefore, higher severance taxes should only be imposed after rational assessment of the consequences on business incentives and employment in the extractive inudstries, especially coal.« less

  9. 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.

  10. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

  11. Economic approaches to nonrenewable resource taxation

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

    Brewer, K.J.; Hamilton, S.E.; Westin, R.A.

    1996-12-31

    The purpose of this Article is to provide the reader with a survey of the current status of natural resource economics insofar as it related to tax policy. The topic is limited to oil, gas and minerals. The Article begins with a review of the kinds of oil and gas exploitation contracts that arose in the U.S. in a free-wheeling industry, the primary feature of which is that private owners of the oil and gas interests are able to enforce the property interests created by those contracts. The subject is important because (1) those contracts spread into the mining (andmore » to a lesser extent the timber) industry, and (2) the contracts are closely analogous to later tax systems in which the state owns the resources. There is a tendency among thinkers in the area to overlook these market-based arrangements and to imagine that they are logically separate from tax systems. They are not separate. Moreover, by understanding the private forms, one is well-armed to evaluate the taxation of natural resources and to detect the limits, especially the inflexibility, of government-designed systems. One can then ask questions about the wisdom of any particular country`s choices in the field of natural resource taxation. The Article then moves to the economist`s stand on the subject, as expressed in the prevailing literature. Finally, the Article closes with some policy considerations with respect to structuring tax systems in which the state is the proprietor of the resources.« less

  12. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    NASA Astrophysics Data System (ADS)

    Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

    2016-10-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

  13. Towards a coherent European approach for taxation of combustible waste

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

    Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims tomore » create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.« less

  14. Influence of simplified nutrition labeling and taxation on laboratory energy intake in adults.

    PubMed

    Temple, Jennifer L; Johnson, Karena M; Archer, Kelli; Lacarte, Allison; Yi, Christina; Epstein, Leonard H

    2011-08-01

    The purpose of these studies was to test the hypotheses that simplified nutrition labeling and taxation alter food selection and intake. In Experiment 1, participants consumed lunch in the laboratory three times with no labels, standard nutrition labels, or traffic light diet labels at each visit. In Experiment 2, participants were given $6.00 with which to purchase lunch in the laboratory twice with standard pricing on one visit and a 25% tax on "red" foods on another visit. Participants received a brief education session on the labeling systems being used. Total energy intake and energy intake and number of foods purchased from each traffic light category were measured. Nutrition labeling decreased energy intake in lean females, but had no effect in men or in obese females. Traffic light labels increased consumption of "green" foods and decreased consumption of "red" foods. Taxation decreased the purchasing of "red" foods in obese, but not non-obese participants. There were no interactions between taxation and simplified nutrition labeling. Although generalization to real-world purchasing and consumption is limited by the laboratory study design, our findings suggests that taking multiple, simultaneous approaches to reduce energy intake may have the greatest impact on food purchases and/or nutrient consumption. Copyright © 2011 Elsevier Ltd. All rights reserved.

  15. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a) Imposition...

  16. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Foreign Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a...

  17. Tobacco taxation: the importance of earmarking the revenue to health care and tobacco control.

    PubMed

    Vardavas, Constantine I; Filippidis, Filippos T; Agaku, Israel; Mytaras, Vasileios; Bertic, Monique; Connolly, Gregory N; Tountas, Yannis; Behrakis, Panagiotis

    2012-01-01

    Increases in tobacco taxation are acknowledged to be one of the most effective tobacco control interventions. This study aimed at determining the mediating role of socioeconomical status (SES) and the earmarking of revenue to healthcare and tobacco control, in influencing population support for the adoption of a 2 Euro tobacco tax increase in Greece, amid the challenging economic environment and current austerity measures. Data was collected from two national household surveys, the "Hellas Health III" survey, conducted in October 2010 and the "Hellas Tobacco survey" conducted in September 2012. Data was analyzed from 694 and 1066 respondents aged 18 years or more, respectively. Logistic regression models were fitted to measure the adjusted relationship between socio-economic factors for the former, and support for increased taxation on tobacco products for the latter. In 2012 amidst the Greek financial crisis, population support for a flat two euro tax increase reached 72.1%, if earmarked for health care and tobacco control, a percentage high both among non-smokers (76%) and smokers (64%) alike. On the contrary, when not earmarked, only 43.6% of the population was in support of the equivalent increase. Women were more likely to change their mind and support a flat two-euro increase if the revenue was earmarked for health care and tobacco control (aOR = 1.70; 95% C.I: 1.22-2.38, p = 0.002). Furthermore, support for an increase in tobacco taxation was not associated with SES and income. Despite dire austerity measures in Greece, support for an increase in tobacco taxation was high among both smokers and non-smokers, however, only when specifically earmarked towards health care and tobacco control. This should be taken into account not only in Greece, but within all countries facing social and economic reform.

  18. Tobacco taxation: the importance of earmarking the revenue to health care and tobacco control

    PubMed Central

    2012-01-01

    Background Increases in tobacco taxation are acknowledged to be one of the most effective tobacco control interventions. This study aimed at determining the mediating role of socioeconomical status (SES) and the earmarking of revenue to healthcare and tobacco control, in influencing population support for the adoption of a 2 Euro tobacco tax increase in Greece, amid the challenging economic environment and current austerity measures. Methods Data was collected from two national household surveys, the “Hellas Health III” survey, conducted in October 2010 and the "Hellas Tobacco survey” conducted in September 2012. Data was analyzed from 694 and 1066 respondents aged 18 years or more, respectively. Logistic regression models were fitted to measure the adjusted relationship between socio-economic factors for the former, and support for increased taxation on tobacco products for the latter. Results In 2012 amidst the Greek financial crisis, population support for a flat two euro tax increase reached 72.1%, if earmarked for health care and tobacco control, a percentage high both among non-smokers (76%) and smokers (64%) alike. On the contrary, when not earmarked, only 43.6% of the population was in support of the equivalent increase. Women were more likely to change their mind and support a flat two-euro increase if the revenue was earmarked for health care and tobacco control (aOR = 1.70; 95% C.I: 1.22-2.38, p = 0.002). Furthermore, support for an increase in tobacco taxation was not associated with SES and income. Conclusion Despite dire austerity measures in Greece, support for an increase in tobacco taxation was high among both smokers and non-smokers, however, only when specifically earmarked towards health care and tobacco control. This should be taken into account not only in Greece, but within all countries facing social and economic reform. PMID:23270412

  19. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

    PubMed Central

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-01-01

    Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing. PMID:28335575

  20. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia.

    PubMed

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-03-21

    Objective : Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods : An online survey ( n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results : The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions : Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

  1. Food taxation and pricing strategies to "thin out" the obesity epidemic.

    PubMed

    Kim, Daniel; Kawachi, Ichiro

    2006-05-01

    This article highlights characteristics of two related yet distinct economic approaches to addressing the current obesity epidemic in the United States: the general taxation of soft drinks, snack foods, and/or fast foods, and the application of pricing incentives/disincentives on foods sold in schools and worksites. The article specifically focuses on the: (1) rationale for, (2) potential barriers and limitations to, and (3) possible unintended consequences of implementing these policy interventions at the state level. Novel empirical evidence showing strong positive associations between the presence of state-level taxation on soft drinks or snack foods between 1991 and 1998 and relative changes in obesity prevalence over the same time period is further presented. The article concludes by summarizing the similarities and dissimilarities of the two approaches, and by emphasizing some of the gaps and priorities regarding these strategies that should be addressed in future research and policies to best effect obesity prevention.

  2. "We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

    ERIC Educational Resources Information Center

    Hirshfield, Laura E.; Joseph, Tiffany D.

    2012-01-01

    In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

  3. Taxator-tk: precise taxonomic assignment of metagenomes by fast approximation of evolutionary neighborhoods

    PubMed Central

    Dröge, J.; Gregor, I.; McHardy, A. C.

    2015-01-01

    Motivation: Metagenomics characterizes microbial communities by random shotgun sequencing of DNA isolated directly from an environment of interest. An essential step in computational metagenome analysis is taxonomic sequence assignment, which allows identifying the sequenced community members and reconstructing taxonomic bins with sequence data for the individual taxa. For the massive datasets generated by next-generation sequencing technologies, this cannot be performed with de-novo phylogenetic inference methods. We describe an algorithm and the accompanying software, taxator-tk, which performs taxonomic sequence assignment by fast approximate determination of evolutionary neighbors from sequence similarities. Results: Taxator-tk was precise in its taxonomic assignment across all ranks and taxa for a range of evolutionary distances and for short as well as for long sequences. In addition to the taxonomic binning of metagenomes, it is well suited for profiling microbial communities from metagenome samples because it identifies bacterial, archaeal and eukaryotic community members without being affected by varying primer binding strengths, as in marker gene amplification, or copy number variations of marker genes across different taxa. Taxator-tk has an efficient, parallelized implementation that allows the assignment of 6 Gb of sequence data per day on a standard multiprocessor system with 10 CPU cores and microbial RefSeq as the genomic reference data. Availability and implementation: Taxator-tk source and binary program files are publicly available at http://algbio.cs.uni-duesseldorf.de/software/. Contact: Alice.McHardy@uni-duesseldorf.de Supplementary information: Supplementary data are available at Bioinformatics online. PMID:25388150

  4. A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation

    PubMed Central

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-01-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies. PMID:23698157

  5. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    PubMed

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  6. Taxation and Revenues for Education. Education Partners Working Papers.

    ERIC Educational Resources Information Center

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

  7. Taxation and Skills. OECD Tax Policy Studies. No. 24

    ERIC Educational Resources Information Center

    OECD Publishing, 2017

    2017-01-01

    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

  8. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section...

  9. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    ERIC Educational Resources Information Center

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  10. Development of soil taxation and soil classification as furthered by the Austrian Soil Science Society

    NASA Astrophysics Data System (ADS)

    Baumgarten, Andreas

    2013-04-01

    Soil taxation and soil classification are important drivers of soil science in Austria. However, the tasks are quite different: whereas soil taxation aims at the evaluation of the productivity potential of the soil, soil classification focusses on the natural development and - especially nowadays - on functionality of the soil. Since the foundation of the Austrian Soil Science Society (ASSS), representatives both directions of the description of the soil have been involved in the common actions of the society. In the first years it was a main target to improve and standardize field descriptions of the soil. Although both systems differ in the general layout, the experts should comply with identical approaches. According to this work, a lot of effort has been put into the standardization of the soil classification system, thus ensuring a common basis. The development, state of the art and further development of both classification and taxation systems initiated and carried out by the ASSS will be shown.

  11. Energy use and taxation policy in the New Zealand car fleet

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

    Not Available

    1984-02-01

    The report describes the composition of the New Zealand car fleet and the relationship between design factors, fleet composition, vehicle useage and fuel consumption. The indirect energy content of the vehicle and roadway are discussed. Existing and potential Government policy instruments for promoting fuel economy in the car fleet are discussed and evaluated. The report conclusions favor flat rate sales tax on vehicles regardless of engine size together with an appropriate level of petrol tax in preference to taxation that varies with vehicle size or engine capacity. A review of hire purchase regulations is proposed. Prior to publication of thismore » report the Industries Development Commission Plan for the motor vehicle industry was released which proposes changes to the tariff, taxation and credit purchase regime applying to motor vehicles. These changes are summarized.« less

  12. Taxation and the Preservation of Tribal Political and Geographical Autonomy.

    ERIC Educational Resources Information Center

    Clow, Richmond L.

    1991-01-01

    Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

  13. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

  14. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  15. Meteorological and hydrological extremes derived from taxation records: case study for south-western Moravia (Czech Republic)

    NASA Astrophysics Data System (ADS)

    Chromá, Kateřina; Brázdil, Rudolf; Valášek, Hubert; Zahradníček, Pavel

    2013-04-01

    Meteorological and hydrological extremes (MHEs) cause great material damage or even loss of human lives in the present time, similarly as it was in the past. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. Therefore, in order to create long-term series of such extremes, it is necessary to search for other sources of information. Different types of documentary evidence are used in historical climatology and hydrology to find such information. Some of them are related to records connected with taxation system. The taxation system in Moravia allowed farmers to request tax relief if their crops have been damaged by MHEs. The corresponding documents contain information about the type of extreme event and the date of its occurrence; often also impacts on crops or land may be derived. The nature of events leading to damage include particularly hailstorms, torrential rain, flash floods, floods (in regions along larger rivers), less frequently windstorms, late frosts and in some cases also information about droughts or extreme snow depths. However, the results obtained are influenced by uncertainties related to taxation records - their temporal and spatial incompleteness, limitation of the MHEs occurrence in the period of main agricultural work (May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about MHEs was of secondary importance). All these aspects related to the study of MHEs from taxation records are demonstrated for five estates (Bítov, Budkov, Jemnice with Staré Hobzí, Nové Syrovice and Uherčice) in the south-western part of Moravia for the 18th-19th centuries. The analysis shows importance of taxation records for the study of past MHEs as well as great potential for their use.

  16. Petroleum taxation: a comparison between Russia and Kazakhstan

    NASA Astrophysics Data System (ADS)

    Tsibulnikova, M. R.; Salata, D. V.; Drebot, V. V.; Vorozheykina, E. A.

    2016-09-01

    The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

  17. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

  18. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE...) Nonresident Aliens and Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U...

  19. Strategic Messaging to Promote Taxation of Sugar-Sweetened Beverages: Lessons From Recent Political Campaigns

    PubMed Central

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L.; Gollust, Sarah E.

    2014-01-01

    Objectives. This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. Methods. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. Results. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining “sugar-sweetened beverage” and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Conclusions. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates. PMID:24625177

  20. Strategic messaging to promote taxation of sugar-sweetened beverages: lessons from recent political campaigns.

    PubMed

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L; Gollust, Sarah E

    2014-05-01

    This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining "sugar-sweetened beverage" and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates.

  1. The debate over weight- versus price-based taxation of snuff in the United States' state legislatures.

    PubMed

    Timberlake, David S; Sami, Mojgan; Patel, Sonam; Thiagarajan, Shamili; Badiyan, Ramin; Willard, Shay

    2014-08-01

    Discount snuff, known for its cheap price, high nicotine content, and popularity among youth, has increased substantially in market share in the United States. As a likely result, the leading manufacturer of premium snuff has supported legislation changing the basis for taxing snuff from price to weight. To determine which public health issues arose in legislative debates, we transcribed 17 of 52 bills from US state legislatures and coded for arguments broadly categorized into public health, fair taxation, tax revenue, tax efficiency, and anti-competitiveness. State legislators expressed frustration that equitable taxation, revenue generation, and prevention of youth tobacco use were frequently conflated in the debates. Public health advocates expressed concerns over youths' incentives to purchase low-weight snuff, but seldom discussed youths' growing preference for discount snuff. The evolving market of moist snuff is a critical consideration for US state legislators as well as policy makers from other countries who may evaluate taxation methods for alternate tobacco products.

  2. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

    PubMed Central

    2010-01-01

    Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

  3. Taxation, smuggling and demand for cigarettes in Canada: evidence from time-series data.

    PubMed

    Galbraith, J W; Kaiserman, M

    1997-06-01

    This study analyzes Canadian cigarette consumption and taxation between 1980 and 1994, a period in which there have been large price rises and declines, and a dramatic increase in the consumption of contraband tobacco products. We examine elasticities of legal cigarette sales and total sales (including contraband) with respect to the price of legal cigarettes and various other factors. The growth of the contraband market since 1987 appears to have created two classes of cigarette--taxed and untaxed--with responses to changes in the legal price that are respectively higher, and lower, than was previously the case. The sensitivity of total cigarette sales to the taxation instrument is much lower than it would appear from sales of taxed cigarettes alone.

  4. Averting obesity and type 2 diabetes in India through sugar-sweetened beverage taxation: an economic-epidemiologic modeling study.

    PubMed

    Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

    2014-01-01

    Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%-5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%-1.9%) among various Indian subpopulations over the period 2014-2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5-10.0%) and 2.5% (95% CI 1.0-2.8%) of incident type 2 diabetes from 2014-2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from prior years, captured in price elasticities

  5. The use of taxation records in assessing historical floods in South Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-10-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.

  6. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  7. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

  8. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that...

  9. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders...

  10. Impact of sugars and sugar taxation on body weight control: A comprehensive literature review.

    PubMed

    Bes-Rastrollo, Maira; Sayon-Orea, Carmen; Ruiz-Canela, Miguel; Martinez-Gonzalez, Miguel A

    2016-07-01

    To conduct a comprehensive literature review in the field of added-sugar consumption on weight gain including the effect of fructose-containing caloric sweeteners and sugar taxation. A search of three databases was conducted in the time period from the inception of the databases to August 2015. Sensitive search strategies were used in order to retrieve systematic reviews (SR) of fructose, sucrose, or sugar-sweetened beverages (SSBs) on weight gain and metabolic adverse effects, conducted on humans and written in English, Spanish, or French. In addition, a review about SSB taxation and weight outcomes was conducted. The search yielded 24 SRs about SSBs and obesity, 23 SRs on fructose or SSBs and metabolic adverse effects, and 24 studies about SSB taxation and weight control. The majority of SRs, especially the most recent ones, with the highest quality and without any disclosed conflict of interest, suggested that the consumption of SSBs is a risk factor for obesity. The effect of fructose-containing caloric sweeteners, on weight gain is mediated by overconsumption of beverages with these sweeteners, leading to an extra provision of energy intake. The tax tool alone on added sugars appears insufficient to curb the obesity epidemic, but it needs to be included in a multicomponent structural strategy. © 2016 The Obesity Society.

  11. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    PubMed

    Meier, Petra S; Holmes, John; Angus, Colin; Ally, Abdallah K; Meng, Yang; Brennan, Alan

    2016-02-01

    increase, -3.2%; value-based tax, -2.9%; strength-based tax, -6.1%; minimum unit pricing, -7.8%) and lesser impacts among drinkers in professional/managerial occupations (for heavy drinkers: current tax increase, -1.3%; value-based tax, -1.4%; strength-based tax, +0.2%; minimum unit pricing, +0.8%). Results from the PSA give slightly greater mean effects for both the routine/manual (current tax increase, -3.6% [95% uncertainty interval (UI) -6.1%, -0.6%]; value-based tax, -3.3% [UI -5.1%, -1.7%]; strength-based tax, -7.5% [UI -13.7%, -3.9%]; minimum unit pricing, -10.3% [UI -10.3%, -7.0%]) and professional/managerial occupation groups (current tax increase, -1.8% [UI -4.7%, +1.6%]; value-based tax, -1.9% [UI -3.6%, +0.4%]; strength-based tax, -0.8% [UI -6.9%, +4.0%]; minimum unit pricing, -0.7% [UI -5.6%, +3.6%]). Impacts of price changes on moderate drinkers were small regardless of income or socioeconomic group. Analysis of uncertainty shows that the relative effectiveness of the four policies is fairly stable, although uncertainty in the absolute scale of effects exists. Volumetric taxation and minimum unit pricing consistently outperform increasing the current tax or adding an ad valorem tax in terms of reducing mortality among the heaviest drinkers and reducing alcohol-related health inequalities (e.g., in the routine/manual occupation group, volumetric taxation reduces deaths more than increasing the current tax in 26 out of 30 probabilistic runs, minimum unit pricing reduces deaths more than volumetric tax in 21 out of 30 runs, and minimum unit pricing reduces deaths more than increasing the current tax in 30 out of 30 runs). Study limitations include reducing model complexity by not considering a largely ineffective ban on below-tax alcohol sales, special duty rates covering only small shares of the market, and the impact of tax fraud or retailer non-compliance with minimum unit prices. Our model estimates that, compared to tax increases under the current system or

  12. Report on the Audit of DoD Immunity From State Taxation

    DTIC Science & Technology

    1991-02-15

    This is our final report on the audit of DOD Immunity from State Taxation for your information and use. We made the audit from July to September 1990...The objective of the audit was to determine whether DoD was unnecessarily paying state sales taxes. We also determined if sales taxes were being

  13. Determination of the existence of economic rents accruing in the United States coal industry and implications of increased coal severance taxation

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

    Noser, T.C.

    1986-01-01

    To raise necessary revenues, many energy rich states have turned to greater utilization of severance taxation. Increases in oil and gas prices and the decline of nuclear power led to an increase in the competitiveness of coal, and perhaps to the generation of economic rents within the coal industry which state legislatures would hope to reappropriate via severance taxation. The purpose of this research is to determine if economic rents have been generated within the coal industry, and to analyze the implications of increased severance taxation. A mine simulation model was used to estimate the price per ton of coalmore » a typical firm would have to charge in order to cover all operating costs and earn a normal rate or return. Such estimates were made for eleven major coal producing states and compared to actual price data for the years 1978 through 1981. For each year, actual selling prices exceeded the minimum acceptable selling price necessary for firms to earn a normal rate of return, i.e., economic rents were generated in each year, totalling nearly $2.5 billion in 1981. Regarding the implications of increased severance taxation, it was argued that will the exception of a pure profits tax, any tax imposed on a profit-maximizing firm would discourage production and investment.« less

  14. Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

    ERIC Educational Resources Information Center

    Reynolds, Laurie

    2008-01-01

    The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

  15. Exploration risks and mineral taxation: how fiscal regimes affect exploration incentives

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

    Stauffer, T.R.; Gault, J.C.

    1985-01-01

    This paper investigates the effects of taxation on exploration risk and establishes certain criteria for an optimal tax on mineral resources, such as oil and gas, where exploration risk (i.e., geological risk) is a key decision variable. The optimization is considered in the context of government ownership of the resource rights, but with an eye to the after-tax incentives perceived by private-sector explorationists. Any government that relies on the private sector for discovery and development must recognize those effects. Taxation affects not only the expected returns from mineral exploration ventures but also the riskiness of such ventures. The potential formore » misdesign is great. The authors show, however, that it is possible, in realistic cases, simultaneously to increase government revenues, improve the explorationist's return, and reduce exploration risk. The opportunity for such improvements arises because most common mineral tax schemes skew the tax burdens across fields of different sizes or qualities. A key consideration in optimizing a tax regime is designing the tax to assign the appropriate burdens to different classes of discoveries. 7 tables.« less

  16. Cigarette taxation in China: lessons from international experiences

    PubMed Central

    Hu, T.

    1997-01-01

    This paper draws upon the experiences of foreign countries in implementing tobacco taxation to provide lessons the Chinese government can use when considering the feasibility of raising additional taxes on cigarettes. Based on current international data and Chinese published data, this paper concludes that there is still leeway to raise existing taxes. The Chinese government should consider conducting some pilot experiments in tobacco tax increases, with some of the new revenues allocated for tobacco control programmes as well as for financing healthcare services among the poor. 


 PMID:9291224

  17. The Effect of Income Taxation on Labor Supply in the United States.

    ERIC Educational Resources Information Center

    Triest, Robert K.

    1990-01-01

    A study used an econometric model to examine the effect of income taxation on labor supply of married women and men. Male labor supply was found to be relatively invariant to income. Impact on married women depended upon the method used to estimate the labor supply function. (SK)

  18. Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

    ERIC Educational Resources Information Center

    Freiler, Christa

    2011-01-01

    Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

  19. Averting Obesity and Type 2 Diabetes in India through Sugar-Sweetened Beverage Taxation: An Economic-Epidemiologic Modeling Study

    PubMed Central

    Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

    2014-01-01

    Background Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Methods and Findings Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%–5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%–1.9%) among various Indian subpopulations over the period 2014–2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5–10.0%) and 2.5% (95% CI 1.0–2.8%) of incident type 2 diabetes from 2014–2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from

  20. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    PubMed Central

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    mortality rates are as follows: current tax increase, −3.2%; value-based tax, −2.9%; strength-based tax, −6.1%; minimum unit pricing, −7.8%) and lesser impacts among drinkers in professional/managerial occupations (for heavy drinkers: current tax increase, −1.3%; value-based tax, −1.4%; strength-based tax, +0.2%; minimum unit pricing, +0.8%). Results from the PSA give slightly greater mean effects for both the routine/manual (current tax increase, −3.6% [95% uncertainty interval (UI) −6.1%, −0.6%]; value-based tax, −3.3% [UI −5.1%, −1.7%]; strength-based tax, −7.5% [UI −13.7%, −3.9%]; minimum unit pricing, −10.3% [UI −10.3%, −7.0%]) and professional/managerial occupation groups (current tax increase, −1.8% [UI −4.7%, +1.6%]; value-based tax, −1.9% [UI −3.6%, +0.4%]; strength-based tax, −0.8% [UI −6.9%, +4.0%]; minimum unit pricing, −0.7% [UI −5.6%, +3.6%]). Impacts of price changes on moderate drinkers were small regardless of income or socioeconomic group. Analysis of uncertainty shows that the relative effectiveness of the four policies is fairly stable, although uncertainty in the absolute scale of effects exists. Volumetric taxation and minimum unit pricing consistently outperform increasing the current tax or adding an ad valorem tax in terms of reducing mortality among the heaviest drinkers and reducing alcohol-related health inequalities (e.g., in the routine/manual occupation group, volumetric taxation reduces deaths more than increasing the current tax in 26 out of 30 probabilistic runs, minimum unit pricing reduces deaths more than volumetric tax in 21 out of 30 runs, and minimum unit pricing reduces deaths more than increasing the current tax in 30 out of 30 runs). Study limitations include reducing model complexity by not considering a largely ineffective ban on below-tax alcohol sales, special duty rates covering only small shares of the market, and the impact of tax fraud or retailer non-compliance with

  1. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    NASA Astrophysics Data System (ADS)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  2. The effect of taxation and regulation on cigarette smoking: Fresh evidence from Turkey.

    PubMed

    Cetin, Tamer

    2017-12-01

    Enacting Law No 5247 in May 2008, Turkey has initiated crucial anti-tobacco policies in the last decade. This paper aims to reveal on the effect of anti-tobacco policies such as excise taxes and regulations on cigarette smoking. To this aim, I empirically investigate the long-term dynamics of demand for cigarettes in Turkey through the OLS estimation strategy under various scenarios and models. Using monthly and quarterly data that cover the pre- and post- anti-smoking policy periods, I estimate demand elasticities and compare the pre- and post- taxation and regulation terms. The results presented in the paper confirm that taxation and regulation have affected the long-term dynamics of demand for cigarettes. The price and income elasticities of demand for cigarettes are significantly higher than the previous literature on Turkey. Demand elasticities have increased on average in the anti-tobacco policies period. Copyright © 2017 Elsevier B.V. All rights reserved.

  3. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts.

    PubMed

    Jou, Judy; Techakehakij, Win

    2012-09-01

    Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

  4. Impact of energy taxation on economy, environmental and public health quality.

    PubMed

    Wang, Baoqing; Liu, Bowei; Niu, Honghong; Liu, Jianfeng; Yao, Shu

    2018-01-15

    This paper argues computable general equilibrium model and assess impact of energy taxation on economy, environmental and public health quality in Tianjin. In order to investigate different energy taxation based on medical cost and labor loss, the computable general equilibrium model integrating with input-output table and social accounting matrix (SAM) was constructed. The medical expense caused by air pollution of Tianjin in 2007 is 396 million yuan and death for 18104 people, which accounted for the total GDP and population 0.754‰ and 1.6‰, respectively. The results show that the enery taxes levy can improve the GDP, but it is only slightly. The energy taxes have adverse impact on energy sector because that the energy cost is increased. The scale of production is reduced, and the capital and labor resources are transferred to low energy consumption low emissions sector. The energy tax levy can reduce air pollutants concentration and improve air environmental quality. The PM 10 , SO 2 and NO 2 concentration in the energy taxes 5%-30% was reduced by 0.24%-0.24%, 0.09-0.52% and 0.29%-0.52% respectively. The medical expense has little impact on GDP, but labor loss has a certain effect on GDP. For higher energy taxes rate, the health effects on GDP can reach 0.06%-0.16%. This simultaneous economic and environmental improvement and health effect would thus have positive implications regarding energy taxes of the country. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  6. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  7. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  8. Are Alcohol Taxation and Pricing Policies Regressive? Product-Level Effects of a Specific Tax and a Minimum Unit Price for Alcohol.

    PubMed

    Vandenberg, Brian; Sharma, Anurag

    2016-07-01

    To compare estimated effects of two policy alternatives, (i) a minimum unit price (MUP) for alcohol and (ii) specific (per-unit) taxation, upon current product prices, per capita spending (A$), and per capita consumption by income quintile, consumption quintile and product type. Estimation of baseline spending and consumption, and modelling policy-to-price and price-to-consumption effects of policy changes using scanner data from a panel of demographically representative Australian households that includes product-level details of their off-trade alcohol spending (n = 885; total observations = 12,505). Robustness checks include alternative price elasticities, tax rates, minimum price thresholds and tax pass-through rates. Current alcohol taxes and alternative taxation and pricing policies are not highly regressive. Any regressive effects are small and concentrated among heavy consumers. The lowest-income consumers currently spend a larger proportion of income (2.3%) on alcohol taxes than the highest-income consumers (0.3%), but the mean amount is small in magnitude [A$5.50 per week (95%CI: 5.18-5.88)]. Both a MUP and specific taxation will have some regressive effects, but the effects are limited, as they are greatest for the heaviest consumers, irrespective of income. Among the policy alternatives, a MUP is more effective in reducing consumption than specific taxation, especially for consumers in the lowest-income quintile: an estimated mean per capita reduction of 11.9 standard drinks per week (95%CI: 11.3-12.6). Policies that increase the cost of the cheapest alcohol can be effective in reducing alcohol consumption, without having highly regressive effects. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

  9. The association between economic recession and public support for increased tobacco taxation in 27 European countries.

    PubMed

    Filippidis, Filippos T; Agaku, Israel T; Vardavas, Constantine I; Majeed, Azeem

    2014-11-01

    Increased taxation on tobacco products is an effective method of reducing tobacco use. This study assessed population support among respondents aged ≥15 years, from 27 European Union (EU) countries for increased taxation and other tobacco control measures during the 2009-2012 period. Nationally representative data were obtained from the 2009 (n=26,788) and 2012 (n=26,751) cross-sectional Eurobarometer surveys. Estimates were compared using chi-square statistics. The effect of the relative change in gross domestic product (GDP) on the change in support for increased taxation during 2009-2012 was calculated using the Pearson correlation coefficient and linear regression models. Between 2009 and 2012, population support for increased taxes on tobacco products declined (56.1% to 53.2%; p<0.001). However, support for other tobacco control measures increased significantly. After adjusting for baseline GDP per capita (2009), a 10% increase in GDP per capita was associated with 4.5% increase in support of tax increases. When Latvia and Lithuania were excluded from the analyses (because of their marked deviation from the general trend), there was a strong correlation between the change in GDP and support for increased taxes (ρ=0.64; p<0.001). Also, after adjusting for baseline GDP, support for higher taxes on tobacco increased by 7.0% for every 10% increase in GDP between 2009 and 2012. Population support for tax increases declined in the EU between 2009 and 2012, especially in countries with declines in GDP nonetheless, public support for other tobacco control measures remains high, thus indicating a viable environment for more comprehensive tobacco control. © 2014 the Nordic Societies of Public Health.

  10. Taxation records as a source of information for the study of historical floods in Southern Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Valášek, Hubert; Chromá, Kateřina; Dolák, Lukáš; Řezníčková, Ladislava; Dobrovolný, Petr

    2014-05-01

    The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrometeorological extremes. Firstly, the owners of land or individual farmers sent basic information about what had taken place, together with a detailed description of the damage, to the state executive (regional offices). After this, commissioners appointed by the regional administrator were obliged to inspect the places affected personally (in situ) and make records. Finally, the state executive made its decision as to whether to allow or reject the tax relief requested. The whole process was reflected in various surviving archival documents which contain information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. Taxation documents of 201 estates in Southern Moravia, Czech Republic, prevailingly located in Moravian Land Archives in Brno, were studied to find information about hydrometeorological extremes. Such information is included for 84 of them. These data covering mainly the 18th-19th centuries were used for the study of historical floods (flash floods) complemented by other documentary sources and systematic hydrological observations (water stages, discharges) in the instrumental period (from the 1880s). Obtained flood data are analysed with respect to their temporal (frequency, seasonality) and spatial changes. Finally, uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance) are discussed with respect to results obtained. Taxation records constitute an important source of data for the study of historical floods with a great potential to be used in many European countries.

  11. Taxation records as a source of information for the study of historical floods in South Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-07-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data is often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the Rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. Certain uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data has great potential for extending our knowledge of past floods for the rest of the Czech Republic as well, not to mention other European countries in which records have survived.

  12. Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

    ERIC Educational Resources Information Center

    Schneider, Andrea

    2010-01-01

    Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

  13. Can pricing deter adolescents and young adults from starting to drink: An analysis of the effect of alcohol taxation on drinking initiation among Thai adolescents and young adults.

    PubMed

    Sornpaisarn, Bundit; Shield, Kevin D; Cohen, Joanna E; Schwartz, Robert; Rehm, Jürgen

    2015-12-01

    The objective of this study is to assess the relationship between alcohol taxation changes and drinking initiation among adolescents and young adults (collectively "youth") in Thailand (a middle-income country). Using a survey panel, this study undertook an age-period-cohort analysis using four large-scale national cross-sectional surveys of alcohol consumption performed in Thailand in 2001, 2004, 2007 and 2011 (n=87,176 Thai youth, 15-24 years of age) to test the hypothesis that changes in the inflation-adjusted alcohol taxation rates are associated with drinking initiation. Regression analyses were used to examine the association between inflation-adjusted taxation increases and the prevalence of lifetime drinkers. After adjusting for potential confounders, clear cohort and age effects were observed. Furthermore, a 10% increase of the inflation-adjusted taxation rate of the total alcohol market was significantly associated with a 4.3% reduction in the prevalence of lifetime drinking among Thai youth. In conclusion, tax rate changes in Thailand from 2001 to 2011 were associated with drinking initiation among youth. Accordingly, increases in taxation may prevent drinking initiation among youth in countries with a high prevalence of abstainers and may reduce the harms caused by alcohol. Copyright © 2015 Ministry of Health, Saudi Arabia. Published by Elsevier Ltd. All rights reserved.

  14. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  15. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  16. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  17. 78 FR 79652 - Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-113350-13] RIN 1545-BL56 Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws a...

  18. A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation

    ERIC Educational Resources Information Center

    Liu, Liqun; Rettenmaier, Andrew J.

    2005-01-01

    The excess burden of taxation typically has two graphical representations in undergraduate microeconomics and public finance textbooks: the IC/BC (indifference curve/budget constraint) representation and the demand/supply representation. The IC/BC representation has the advantage of showing the behavioral response to a distortionary tax and how a…

  19. [Taxation of traditional rums in French overseas territories and public health: The example of Reunion Island].

    PubMed

    Mété, D

    2017-11-01

    France has a complex system for the taxation of alcoholic beverages. In the French overseas territories (FOT), the system includes little-known specificities whose purpose is to preserve the sugar-cane-rum sector, a pillar for the weak economies in these territories. Taxes are reduced for traditional rums produced and sold locally. This favors the marketing of alcoholic spirits at low prices. In metropolitan France, on the contrary, spirits are heavily taxed drinks and their share in consumption is minor. Reunion Island (RI) is a FOT confronted with significant socioeconomic precariousness and with one of the highest national morbidity and mortality rates associated with alcohol abuse. Spirits account for half of the total consumption of pure alcohol, with a strong predominance for local traditional rums. These products are preferentially consumed by vulnerable subjects, often affected by an alcohol-use disorder. This study consists of three parts. First, a comparative analysis of alcoholic beverage prices between RI and mainland France. Second, an analysis of the bibliography on the consequences of preferential consumption of spirits. Third, a literature review on the impact of taxation on alcohol-related morbidity and mortality. In France, the cheapest gram of pure alcohol is found in the FOT. The preferential consumption of spirits is associated with more frequent and more rapid complications. It is correlated with the level of alcoholic psychoses. Taxation is effective in reducing damage caused by the abuse of alcoholic beverages. The World Health Organization recommends the application of a minimum price for alcohol and tax increases. The reduced taxation of the traditional rums of the FOT does not take into account public health data. Its purpose is economic. In RI, it contributes to a high level of consumption of spirits and encourages excess mortality through alcohol abuse. It constitutes an inequality of health for these populations. Changes in this tax

  20. Effects of Tobacco Taxation and Pricing on Smoking Behavior in High Risk Populations: A Knowledge Synthesis

    PubMed Central

    Bader, Pearl; Boisclair, David; Ferrence, Roberta

    2011-01-01

    Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success. PMID:22163198

  1. Effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis.

    PubMed

    Bader, Pearl; Boisclair, David; Ferrence, Roberta

    2011-11-01

    Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success.

  2. Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015

    PubMed Central

    DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

    2016-01-01

    Background Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. Methods State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Results Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Conclusions Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. PMID:27354677

  3. Transition to an aging Japan: public pension, savings, and capital taxation.

    PubMed

    Kato, R

    1998-09-01

    This study examined options for compensating for the shortages of money for public pensions due to population aging in Japan: increases in pension contributions, consumption pension taxes, interest income pension taxes, and inheritance pension taxes. The analysis relied on simulation in an expanded life cycle growth model. Data were obtained from 1992 estimations of population by the Institute of Population Problems of the Ministry of Health and Welfare. This study is unique in its use of real population data for the simulations and in its use of transition states. The analysis begins with a description of the altered Overlapping Generations Model by Auerback and Kotlikoff (1983). The model accounts for the inaccuracy of lifetime and liquidity constraints and ordinary budget constraints and reproduces the consumption-savings profiles of older people and incorporates wage income taxation and other forms of taxation. Income includes wage and interest income. The analysis includes a description of the method of simulation, assumptions, and evaluation of the effects of population aging. It is assumed that narrower government sector spending on general expenditures per worker will increase by 1% every year. It is concluded that national saving rates will probably decrease due to population aging. The lowest levels of capital stock and savings will result from higher pension contributions. The highest level of capital stock will result from higher consumption pension taxes during 1990-2015. Preferred policies should focus on increasing interest income rates.

  4. Residential energy demand and the taxation of housing

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

    Gentry, W.M.

    1994-12-31

    This paper examines how the favorable tax treatment of housing capital in the U.S. affects the demand for residential energy. Relative to a tax system that is neutral between different investments, the current taxation of housing lowers the cost of housing capital by 23%. The tax subsidy for housing capital increases the demand for housing services and the concomitant energy demand and creates an incentive for the substitution of capital for energy in the production of housing services. Eliminating this tax subsidy for housing would lower the demand for housing services by 11.8% and residential energy demand by 6.8%. Alternatively,more » the same reduction in residential energy demand could be obtained through a 20% tax on residential energy. 13 refs., 4 tabs.« less

  5. Hydrometeorological extremes derived from taxation records for south-eastern Moravia, Czech Republic, 1751-1900 AD

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

    2012-03-01

    Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900 AD. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage are documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

  6. Taxpayer Impacts of State-Wide Taxation for School Districts in California. The Rand Paper Series.

    ERIC Educational Resources Information Center

    Cox, Millicent

    California is under court order (Serrano v. Priest) to revise the system of financing public elementary and secondary education. Initial analysis had predicted that a shift to statewide taxation would result in greater educational resources at a lower tax cost for lower income families and fewer resources at a higher tax cost for wealthier…

  7. The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

    ERIC Educational Resources Information Center

    Aaronson, Daniel; French, Eric

    2009-01-01

    This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

  8. Taxation as prevention and as a treatment for obesity: the case of sugar-sweetened beverages.

    PubMed

    Novak, Nicole L; Brownell, Kelly D

    2011-01-01

    The contemporary American food environment makes energy-dense, nutrient-poor foods and beverages the "default" option for most consumers. Economic interventions like taxes can shift the relative prices of unhealthy foods to nudge consumers towards healthier options. Beverages with added sugar are a good starting point for food taxation; they constitute over 10 percent of caloric intake nationwide and provide little or no nutritional value. Current levels of taxation on sugar-sweetened beverages (SSBs) are too low to affect consumer behavior, but the implementation of a penny-per-ounce excise tax could lead to substantial public health benefits. Current estimates predict that a tax that raised the cost of SSBs by 20 percent could lead to an average reduction of 3.8 pounds per year for adults, causing the prevalence of obesity to decline from 33 to 30 percent. SSB taxes would also generate considerable revenue for public health and obesity prevention programs. Although the beverage industry is fighting such taxes with massive lobbying and public relations campaigns, support for the policies is increasing, especially when revenue is earmarked for obesity prevention.

  9. Recent judicial developments in state income taxation of the oil and gas industry

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

    Hellerstein, W.

    1986-03-01

    The oil and gas industry has been at the center of activity involving state income taxation. The author reviews several recent judicial decisions whose implications extend beyond individual state borders. He describes how state interpretations of the Uniform Division of Income for Tax Purposes Act (UDITPA) property factor, the deductibility of the Windfall Profits Tax, and the constitutionality of Alaska's separate accounting for oil companies led to decisions which affect controversies in other states.

  10. Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

    PubMed

    DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

    2016-10-01

    Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. 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/.

  11. A trade based view on casino taxation: market conditions.

    PubMed

    Li, Guoqiang; Gu, Xinhua; Wu, Jie

    2015-06-01

    This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade.

  12. Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.

    ERIC Educational Resources Information Center

    Massey, David Sanders

    1981-01-01

    The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law,…

  13. The cost-effectiveness and consumer acceptability of taxation strategies to reduce rates of overweight and obesity among children in Australia: study protocol.

    PubMed

    Comans, Tracy A; Whitty, Jennifer A; Hills, Andrew P; Kendall, Elizabeth; Turkstra, Erika; Gordon, Louisa G; Byrnes, Josh M; Scuffham, Paul A

    2013-12-14

    Childhood obesity is a recognised public health problem and around 25% of Australian children are overweight or obese. A major contributor is the obesogenic environment which encourages over consumption of energy dense nutrient poor food. Taxation is commonly proposed as a mechanism to reduce consumption of poor food choices and hence reduce rates of obesity and overweight in the community. An economic model will be developed to assess the lifetime benefits and costs to a cohort of Australian children by reducing energy dense nutrient poor food consumption through taxation mechanisms. The model inputs will be derived from a series of smaller studies. Food options for taxation will be derived from literature and expert opinion, the acceptability and impact of price changes will be explored through a Citizen's Jury and a discrete choice experiment and price elasticities will be derived from the discrete choice experiment and consumption data. The health care costs of managing rising levels of obesity are a challenge for all governments. This study will provide a unique contribution to the international knowledge base by engaging a variety of robust research techniques, with a multidisciplinary focus and be responsive to consumers from diverse socio-economic backgrounds.

  14. Bifurcation and Control in a Singular Phytoplankton-Zooplankton-Fish Model with Nonlinear Fish Harvesting and Taxation

    NASA Astrophysics Data System (ADS)

    Meng, Xin-You; Wu, Yu-Qian

    In this paper, a delayed differential algebraic phytoplankton-zooplankton-fish model with taxation and nonlinear fish harvesting is proposed. In the absence of time delay, the existence of singularity induced bifurcation is discussed by regarding economic interest as bifurcation parameter. A state feedback controller is designed to eliminate singularity induced bifurcation. Based on Liu’s criterion, Hopf bifurcation occurs at the interior equilibrium when taxation is taken as bifurcation parameter and is more than its corresponding critical value. In the presence of time delay, by analyzing the associated characteristic transcendental equation, the interior equilibrium loses local stability when time delay crosses its critical value. What’s more, the direction of Hopf bifurcation and stability of the bifurcating periodic solutions are investigated based on normal form theory and center manifold theorem, and nonlinear state feedback controller is designed to eliminate Hopf bifurcation. Furthermore, Pontryagin’s maximum principle has been used to obtain optimal tax policy to maximize the benefit as well as the conservation of the ecosystem. Finally, some numerical simulations are given to demonstrate our theoretical analysis.

  15. From microscopic taxation and redistribution models to macroscopic income distributions

    NASA Astrophysics Data System (ADS)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  16. The Effect of Cigarette Taxation on Prices: An Empirical Analysis Using Local-Level Data

    DTIC Science & Technology

    2012-01-01

    index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and state excise cigarette taxation on cigarette...Researchers Association (ACCRA) cost of living index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and...Geographic Information Systems (GIS) software. In addition to the local-level data, we utilize the Tax Burden on Tobacco ( TBT ) dataset to analyze

  17. The recent and projected public health and economic benefits of cigarette taxation in Greece.

    PubMed

    Alpert, Hillel R; Vardavas, Constantine I; Chaloupka, Frank J; Vozikis, Athanassios; Athanasakis, Konstantinos; Kyriopoulos, Ioannis; Bertic, Monique; Behrakis, Panagiotis K; Connolly, Gregory N

    2014-09-01

    Greece is in an economic crisis compounded by the costs caused by smoking. The present investigation estimates the economic and public health benefits ensuing from the recent cigarette excise tax increase in 2011 and projects the potential benefits from an additional €2.00 per pack cigarette tax increase. The effects of the recent cigarette excise tax increase were calculated on outcome measures: total price per pack, including specific excise, ad valorem tax, and value-added tax consumption; tax revenue; and per capita consumption of cigarettes. Additionally, smoking-attributable mortality, years of potential life lost, and productivity losses were estimated. Projected effects of an additional €2.00 per pack tax increase on consumption and tax revenue were also assessed. The cigarette excise tax increase in 2011 created €558 million in new tax revenue. Cigarette consumption reached a recent low of 24.9 billion sticks sold or 2197 sticks per person in 2011, indicating a 16% decrease in per capita cigarette consumption from the previous year. An additional €2.00 per pack increase in Greek cigarette taxes is projected to result in reduced cigarette sales by an additional 20% and lead to an increase in total cigarette tax revenues by nearly €1.2 billion and the prevention of 192,000 premature deaths. Nations such as Greece, should employ taxation as a crucial measure to promote public health and economic development in such dire times. International economic organisations should aggressively pursue programmes and policies that champion the economic benefits of tobacco taxation. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  18. The cost-effectiveness and consumer acceptability of taxation strategies to reduce rates of overweight and obesity among children in Australia: study protocol

    PubMed Central

    2013-01-01

    Background Childhood obesity is a recognised public health problem and around 25% of Australian children are overweight or obese. A major contributor is the obesogenic environment which encourages over consumption of energy dense nutrient poor food. Taxation is commonly proposed as a mechanism to reduce consumption of poor food choices and hence reduce rates of obesity and overweight in the community. Methods/Design An economic model will be developed to assess the lifetime benefits and costs to a cohort of Australian children by reducing energy dense nutrient poor food consumption through taxation mechanisms. The model inputs will be derived from a series of smaller studies. Food options for taxation will be derived from literature and expert opinion, the acceptability and impact of price changes will be explored through a Citizen’s Jury and a discrete choice experiment and price elasticities will be derived from the discrete choice experiment and consumption data. Discussion The health care costs of managing rising levels of obesity are a challenge for all governments. This study will provide a unique contribution to the international knowledge base by engaging a variety of robust research techniques, with a multidisciplinary focus and be responsive to consumers from diverse socio-economic backgrounds. PMID:24330325

  19. Economic Impact of Tobacco Price Increases Through Taxation: A Community Guide Systematic Review.

    PubMed

    Contreary, Kara A; Chattopadhyay, Sajal K; Hopkins, David P; Chaloupka, Frank J; Forster, Jean L; Grimshaw, Victoria; Holmes, Carissa B; Goetzel, Ron Z; Fielding, Jonathan E

    2015-11-01

    Tobacco use is a leading cause of preventable death in the U.S. and around the world. Increasing tobacco price through higher taxes is an effective intervention both to reduce tobacco use in the population and generate government revenues. The goal of this paper is to review evidence on the economic impact of tobacco price increases through taxation with a focus on the likely healthcare cost savings and improvements in employee productivity. The search covered studies published in English from January 2000 to July 2012 and included evaluations of national, state, and local policies to increase the price of any type of tobacco product by raising taxes in high-income countries. Economic review methods developed for The Guide to Community Preventive Services were used to screen and abstract included studies. Economic impact estimates were standardized to summarize the available evidence. Analyses were conducted in 2012. The review included eight modeling studies, with seven providing estimates of the impact on healthcare costs and three providing estimates of the value of productivity gains. Only one study provided an estimate of intervention costs. The economic merit of tobacco product price increases through taxation was determined from the overall body of evidence on per capita annual cost savings from a conservative 20% price increase. The evidence indicates that interventions that raise the unit price of tobacco products through taxes generate substantial healthcare cost savings and can generate additional gains from improved productivity in the workplace. Published by Elsevier Inc.

  20. The Case of Web-Based Course on Taxation: Current Status, Problems and Future Improvement

    NASA Astrophysics Data System (ADS)

    Qin, Zhigang

    This paper mainly introduces the case of the web-based course on taxation developed by Xiamen University. We analyze the current status, problems and future improvement of the web-based course. The web-based course has the basic contents and modules, but it has several problems including unclear object, lacking interaction, lacking examination module, lacking study management module, and the learning materials and the navigation are too simple. According to its problems, we put forward the measures to improve it.

  1. Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

    NASA Astrophysics Data System (ADS)

    Lachapelle, Erick

    differential rates of carbon-energy taxation. By opening up the ideological space to a broader spectrum of "green" parties, I argue that PR systems create a favourable institutional context within which higher rates of carbon-energy taxation become politically possible. After specifying a key causal mechanism within different types of electoral systems -- the seat-vote elasticity -- I argue further that, voters in disproportional systems actually have more leverage over politicians, and that an increase in environmental voting can have an impact on rates of carbon energy taxation, even in the absence of PR. While the accession to power of green political parties in PR systems is more likely to lead to higher rates of carbon energy taxation, voting for green parties in highly disproportional systems creates incentives for other parties to adopt "green" policies, leading to a similar outcome. In this way, the effect of green votes and green seats will have the opposite effect on policy according to the type of electoral system in use.

  2. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    PubMed

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  3. Damaging hailstorms in South Moravia, Czech Republic, in the seventeenth to twentieth centuries as derived from taxation records

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Chromá, Kateřina; Valášek, Hubert; Dolák, Lukáš; Řezníčková, Ladislava

    2016-01-01

    Hailstorms are among the hydrometeorological extremes recognised in the historical past of the Czech Lands as grounds for tax relief if agricultural crops or material structures were damaged by them. The administrative process involved three levels (community, regional office, land office). The damage reports and taxation records for South Moravia (the southeastern parts of today's Czech Republic) were mainly stored in the Moravian Land Archives at Brno in estate accounts and collections of family archives. Data related to the date of a given hailstorm, its accompanying convective phenomena, the communities affected and the type of damage, as interpreted from taxation records, has created a database spanning the years 1650 to 1941 AD. A total of 766 records contain descriptions that cover 433 days upon which hailstorms did damage in South Moravia, as well as incidentally provide some additional information for the remainder of the Czech Lands and other parts of the Austro-Hungarian empire. The hailstorms detected concentrate to a large extent around the 1821-1850 period, which accounts for 44.4 % of all events. Although reported most frequently without other convective phenomena, they were often accompanied by torrential rain. The current contribution analyses the four most outstanding hailstorms in detail, those characterised by the highest number of estates and communities affected: 26 May 1830, 18 July 1832, 25 June 1844 and 20 June 1848. Uncertainties in hailstorm data, particularly with regard to their spatial and temporal heterogeneity, are discussed. Finally, the 1811-1850 period, with the highest number of hailstorm days, is compared with hailstorm patterns that derive from systematic meteorological observations in the 1961-2000 reference period. Damaging hailstorms disclosed by taxation data will be used to compile long-term hailstorm series for South Moravia (together with those derived from other documentary evidence and systematic meteorological

  4. An Effective Model of Institutional Taxation: Lunatic Asylums in Nineteenth-Century England

    PubMed Central

    Stebbings, Chantal

    2011-01-01

    The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation. PMID:21552307

  5. Taxation indices of forest stand as the basis for cadastral valuation of forestlands

    NASA Astrophysics Data System (ADS)

    Kovyazin, V.; Belyaev, V.; Pasko, O.; Romanchikov, A.

    2014-08-01

    Cadastral valuation of forestlands is one of the problems of the modern economy. Valuation procedures depend either on the profitability of timbering or forest areas are not differentiated according to value. The authors propose the procedure based on taxation indices of strata. The most important factors influencing the valuation are determined. The dependence that allows establishing the relative cost of a certain forest area is defined. Knowing the cadastral value of a model area, it is possible to determine the values of all other sites. The evaluation results correlate with the Faustman procedure with slight difference in the absolute value.

  6. Taxation of unmined minerals; Current developments in the Commonwealth of Kentucky

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

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineralmore » Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988.« less

  7. Hydrometeorological extremes and their impacts, as derived from taxation records for south-eastern Moravia, Czech Republic, AD 1751-1900

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

    2011-12-01

    Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period AD 1751-1900. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage is documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), and flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

  8. Making Mass Schooling Affordable: In-Kind Taxation and the Establishment of an Elementary School System in Sweden, 1840-1870

    ERIC Educational Resources Information Center

    Westberg, Johannes

    2016-01-01

    This article discusses the significance of in-kind taxation and payments in kind for the establishment of an elementary school system in Sweden, in the 1840-1870 period. By analysing the funding of teachers' wages, the heating of the school facilities, and school building construction in the 12 rural school districts of the Sundsvall region, this…

  9. Exploiting the flexibility of a family of models for taxation and redistribution

    NASA Astrophysics Data System (ADS)

    Bertotti, M. L.; Modanese, G.

    2012-08-01

    We discuss a family of models expressed by nonlinear differential equation systems describing closed market societies in the presence of taxation and redistribution. We focus in particular on three example models obtained in correspondence to different parameter choices. We analyse the influence of the various choices on the long time shape of the income distribution. Several simulations suggest that behavioral heterogeneity among the individuals plays a definite role in the formation of fat tails of the asymptotic stationary distributions. This is in agreement with results found with different approaches and techniques. We also show that an excellent fit for the computational outputs of our models is provided by the κ-generalized distribution introduced by Kaniadakis in [Physica A 296, 405 (2001)].

  10. Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

    NASA Astrophysics Data System (ADS)

    Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diofantos G.

    2014-08-01

    This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property's lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

  11. The impact of alcohol taxation on liver cirrhosis mortality.

    PubMed

    Ponicki, William R; Gruenewald, Paul J

    2006-11-01

    The objective of this study is to investigate the impact of distilled spirits, wine, and beer taxes on cirrhosis mortality using a large-panel data set and statistical models that control for various other factors that may affect that mortality. The analyses were performed on a panel of 30 U.S. license states during the period 1971-1998 (N = 840 state-by-year observations). Exogenous measures included current and lagged versions of beverage taxes and income, as well as controls for states' age distribution, religion, race, health care availability, urbanity, tourism, and local bans on alcohol sales. Regression analyses were performed using random-effects models with corrections for serial autocorrelation and heteroscedasticity among states. Cirrhosis rates were found to be significantly related to taxes on distilled spirits but not to taxation of wine and beer. Consistent results were found using different statistical models and model specifications. Consistent with prior research, cirrhosis mortality in the United States appears more closely linked to consumption of distilled spirits than to that of other alcoholic beverages.

  12. Taxation of smokeless tobacco in India.

    PubMed

    Rout, S K; Arora, M

    2014-12-01

    The role of fiscal policy, especially taxation, though has been proved to be an effective instrument of tobacco control, its application is limited in India due to several reasons. This paper examines the tax structure, price and affordability of SLT products in order to provide evidence on how to strengthen the role of fiscal policy in tobacco control. Secondary data on tax structure and revenue from tobacco products were collected from the Ministry of Finance, Government of India. In order to measure the rise of prices corresponding to the increase in tax rate, the retail price index (RPI) and Whole Price Index (WPI) of SLT products were compared with the price index for all commodities for the period 2006-2012. The affordability of tobacco products is calculated by dividing prices of tobacco products by per capita income. During the last 6 years, the tax rate on SLT has gone up leading to a rise in the prices of SLT products more than the general price rise. However, the price rise is less than the per capita income growth indicating increasing affordability. The study observed a decline in the consumption of zarda and kahini due to the price increase during 2008-2013. However, the decline in the consumption of zarda is less compared with khaini due to a very low rise in its price. The prices should be raised more than the growth in income to influence consumption. Tax administration is a major challenge for SLT products and strengthening it could enhance revenue collection from SLT products.

  13. Hydrometeorological extremes and their impacts derived from taxation records for south-eastern Moravia (Czech Republic) in the period 1751-1900

    NASA Astrophysics Data System (ADS)

    Chromá, K.; Brázdil, R.; Valášek, H.; Dolák, L.

    2012-04-01

    Hydrometeorological extremes always influenced human activities and caused great material damage or even loss of human lives. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. In order to create long-term series of hydrometeorological extremes, it is necessary to search for other sources of information for their study before 1850. In this study, written records associated with tax relief at ten estates located in south-eastern Moravia are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900. The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, and the impacts on crops may often be derived. A total of 175 extreme events resulting in some kind of damage is documented for 1751-1900, with the highest concentration between 1811 and 1860. The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), and flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about

  14. Could a tax on unhealthy products sold for weight loss reduce consumer use? A novel estimation of potential taxation effects.

    PubMed

    Bryn Austin, S; Liu, Selena Hua; Tefft, Nathan

    2018-05-26

    Abuse of widely available, over-the-counter (OTC) drugs and supplements such as diet pills, laxatives, and diuretics by adolescents for weight control is well-documented, yet manufacturers and retailers can sell them to minors without restriction. The aim of our study was to estimate the effect of added taxation of OTC drugs and dietary supplements sold for weight loss on household purchases of these products. With data from 60,538 U.S. households in the 2012 waves of the Nielsen/IRi National Consumer Panel (NCP) and the Nielsen/IRi Retail Scanner (NRS) datasets, we conducted analyses in 2017 to tally annual quantities and expenditures on OTC drugs or dietary supplements making weight-loss, cleanse/detox, or diuretic claims. We estimated the percent reduction in household purchases due to a simulated 20% added tax on each category. Among the 14,151 households reporting at least one purchase in the three claims categories, a 20% higher average price of weight-loss products was associated with a 5.2% lower purchases of those products. Among households with children ages 12 to 17 years old present, purchases were 17.5% lower, and among households with a daughter present, purchases were 10.3% lower. Taxation may be an effective public health strategy to reduce purchasing of potentially dangerous OTC drugs and supplements sold for weight loss, especially for households that include children ages 12-17 years old or a daughter. Copyright © 2017. Published by Elsevier Inc.

  15. Modelling the implications of regular increases in tobacco taxation in the tobacco endgame.

    PubMed

    Cobiac, Linda J; Ikeda, Tak; Nghiem, Nhung; Blakely, Tony; Wilson, Nick

    2015-06-01

    We examine the potential role for taxation in the tobacco endgame in New Zealand, where the goal is to become 'smokefree' (less than 5% smoking prevalence) by 2025. Modelling study using a dynamic population model. New Zealand, Māori and non-Māori men and women. Annual increases in tobacco excise tax of 5%, 10%, 15% and 20% (with 10% reflecting the annual increase recently legislated by the New Zealand Government to 2016). With a continued commitment to annual 10% increases in tobacco excise tax, in addition to on-going Quitline and cessation support, New Zealand's smoking prevalence is projected to fall from 15.1% in 2013 to 8.7% (95% uncertainty interval 8.6% to 8.9%) by 2025. This is compared to 9.9% without any further tax rises. With annual tax increases of 20%, the prevalence is projected to fall to 7.6% (7.5% to 7.7%) by 2025. The potential reductions in smoking prevalence are substantial for both Māori and non-Māori populations, although annual tax increases as high as 20% will still only see Māori smoking prevalence in 2025 approaching the non-Māori smoking levels for 2013. Scenario analyses did not suggest that growth of the illicit tobacco market would substantively undermine the impact of tobacco tax rises. Nevertheless, unknown factors such as the gradual denormalisation of smoking and changes to the 'nicotine market' may influence sensitivity to changes in tobacco prices in the future. Regular increases in tobacco taxation could play an important role in helping to achieve tobacco endgames. However, this modelling in New Zealand suggests that a wider range of tobacco endgame strategies will be needed to achieve a smoke-free goal of less than 5% prevalence for all social groups--a conclusion that could also apply in other countries. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  16. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    PubMed

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.

  17. The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997

    PubMed Central

    Shan, Hui

    2010-01-01

    The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell their houses. Such dramatic changes provide a good opportunity to study the lock-in effect of capital gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the Boston metropolitan area, I find that TRA97 reversed the lock-in effect of capital gains taxes on houses with low and moderate capital gains. Specifically, the semiannual sales rate of houses with positive gains up to $500,000 increased by 0.40–0.62 percentage points after TRA97, representing a 19–24 percent increase from the pre-TRA97 baseline sales rate. In contrast, I do not find TRA97 to have a significant effect on houses with gains above $500,000. Moreover, the short-term effect of TRA97 is much larger than the long-term effect, suggesting that many previously locked-in homeowners took advantage of the exclusions immediately after TRA97. In addition, I exploit the 2001 and 2003 legislative changes in the capital gains tax rate to estimate the tax elasticity of home sales during the post-TRA97 period. The estimation results suggest that a $10,000 increase in capital gains taxes reduces the semiannual home sales rate by about 0.1–0.2 percentage points, or 6–13 percent from the post-TRA97 average sales rate. PMID:21170145

  18. Does industrial waste taxation contribute to reduction of landfilled waste? Dynamic panel analysis considering industrial waste category in Japan.

    PubMed

    Sasao, Toshiaki

    2014-11-01

    Waste taxes, such as landfill and incineration taxes, have emerged as a popular option in developed countries to promote the 3Rs (reduce, reuse, and recycle). However, few studies have examined the effectiveness of waste taxes. In addition, quite a few studies have considered both dynamic relationships among dependent variables and unobserved individual heterogeneity among the jurisdictions. If dependent variables are persistent, omitted variables cause a bias, or common characteristics exist across the jurisdictions that have introduced waste taxes, the standard fixed effects model may lead to biased estimation results and misunderstood causal relationships. In addition, most existing studies have examined waste in terms of total amounts rather than by categories. Even if significant reductions in total waste amounts are not observed, some reduction within each category may, nevertheless, become evident. Therefore, this study analyzes the effects of industrial waste taxation on quantities of waste in landfill in Japan by applying the bias-corrected least-squares dummy variable (LSDVC) estimators; the general method of moments (difference GMM); and the system GMM. In addition, the study investigates effect differences attributable to industrial waste categories and taxation types. This paper shows that industrial waste taxes in Japan have minimal, significant effects on the reduction of final disposal amounts thus far, considering dynamic relationships and waste categories. Copyright © 2014 Elsevier Ltd. All rights reserved.

  19. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

    PubMed Central

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2010-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

  20. The Impact of Taxation Reduction on Smoking in Youth between 1990 and 1999: Results from a Reconstructed Cohort Analysis of the Canadian Community Health Surveys

    PubMed Central

    Birkett, Nicholas J.

    2014-01-01

    Background Increases in taxation can contribute to smoking control. In the early 1990’s, tobacco smuggling rates in Canada increased dramatically. Governments responded with a substantial reduction in taxes on tobacco products. This study examines the impact of these tax changes on smoking in youth in Canada. Methods Data on smoking from three consecutive cycles of the Canadian Community Health Surveys were combined and analyzed using a reconstructed cohort approach. Age, sex and calendar year specific rates of smoking experimentation and the onset of daily smoking were estimated for youth. Estimates apply to the entire Canadian population. Results There was a strong increase in smoking in youth in the years following the reduction in tobacco taxes. The increase was stronger in women. The rates returned to pre-1990 rates by about 2002. The number of excess daily smokers for people born between 1977 and 1985 that can be linked to the taxation reduction is about 190,000. Interpretation There is strong evidence that reduction of tobacco taxes to combat smuggling had an adverse impact on smoking rates in youth. PMID:24699515

  1. The impact of taxation reduction on smoking in youth between 1990 and 1999: results from a reconstructed cohort analysis of the Canadian Community Health Surveys.

    PubMed

    Birkett, Nicholas J

    2014-01-01

    Increases in taxation can contribute to smoking control. In the early 1990's, tobacco smuggling rates in Canada increased dramatically. Governments responded with a substantial reduction in taxes on tobacco products. This study examines the impact of these tax changes on smoking in youth in Canada. Data on smoking from three consecutive cycles of the Canadian Community Health Surveys were combined and analyzed using a reconstructed cohort approach. Age, sex and calendar year specific rates of smoking experimentation and the onset of daily smoking were estimated for youth. Estimates apply to the entire Canadian population. There was a strong increase in smoking in youth in the years following the reduction in tobacco taxes. The increase was stronger in women. The rates returned to pre-1990 rates by about 2002. The number of excess daily smokers for people born between 1977 and 1985 that can be linked to the taxation reduction is about 190,000. There is strong evidence that reduction of tobacco taxes to combat smuggling had an adverse impact on smoking rates in youth.

  2. Taxation as metaphor. The hospital and public responsibility.

    PubMed

    Friedman, E

    1992-01-01

    In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals.

  3. Pigouvian taxation of energy for flow and stock externalities and strategic, noncompetitive energy pricing

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

    Wirl, F.

    1994-01-01

    The literature on energy and carbon taxes is by and large concerned about the derivation of (globally) efficient strategies. In contrast, this paper considers the dynamic interactions between cartelized energy suppliers and a consumers' government that collectively taxes energy carriers for Pigouvian motives. Two different kinds of external costs are associated with energy consumption: flow (e.g., acid rain) and stock externalities (e.g., global warming). The dynamic interactions between a consumers' government and a producers' cartel are modeled as a differential game with a subgame perfect Nash equilibrium in linear and nonlinear Markov strategies. The major implications are that the nonlinearmore » solutions are Pareto-inferior to the linear strategies and energy suppliers may preempt energy taxation and thereby may raise the price at front; however, this effect diminishes over time because the producers' price declines, while taxes increase. 22 refs., 5 figs., 1 tab.« less

  4. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... 511(b) apply in the case of any trust which is exempt from taxation under section 501(a) (except as...

  5. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... 511(b) apply in the case of any trust which is exempt from taxation under section 501(a) (except as...

  6. The costs of diabetes among Australians aged 45–64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030

    PubMed Central

    Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

    2017-01-01

    Objectives To project the number of people aged 45–64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. Design A simulation study of how the number of people aged 45–64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics’ Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Setting Australian population aged 45–64 years in 2015, 2020, 2025 and 2030. Outcome measures Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. Results 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Conclusions Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and

  7. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

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

    Trumpy, T.

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use,more » prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.« less

  8. The costs of diabetes among Australians aged 45-64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030.

    PubMed

    Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Passey, Megan E; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

    2017-01-09

    To project the number of people aged 45-64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. A simulation study of how the number of people aged 45-64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Australian population aged 45-64 years in 2015, 2020, 2025 and 2030. Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and lost GDP, along with direct healthcare costs. Published by the BMJ

  9. 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/.

  10. Cyclic public goods games: Compensated coexistence among mutual cheaters stabilized by optimized penalty taxation

    NASA Astrophysics Data System (ADS)

    Griffin, Christopher; Belmonte, Andrew

    2017-05-01

    We study the problem of stabilized coexistence in a three-species public goods game in which each species simultaneously contributes to one public good while freeloading off another public good ("cheating"). The proportional population growth is governed by an appropriately modified replicator equation, depending on the returns from the public goods and the cost. We show that the replicator dynamic has at most one interior unstable fixed point and that the population becomes dominated by a single species. We then show that by applying an externally imposed penalty, or "tax" on success can stabilize the interior fixed point, allowing for the symbiotic coexistence of all species. We show that the interior fixed point is the point of globally minimal total population growth in both the taxed and untaxed cases. We then formulate an optimal taxation problem and show that it admits a quasilinearization, resulting in novel necessary conditions for the optimal control. In particular, the optimal control problem governing the tax rate must solve a certain second-order ordinary differential equation.

  11. Cyclic public goods games: Compensated coexistence among mutual cheaters stabilized by optimized penalty taxation.

    PubMed

    Griffin, Christopher; Belmonte, Andrew

    2017-05-01

    We study the problem of stabilized coexistence in a three-species public goods game in which each species simultaneously contributes to one public good while freeloading off another public good ("cheating"). The proportional population growth is governed by an appropriately modified replicator equation, depending on the returns from the public goods and the cost. We show that the replicator dynamic has at most one interior unstable fixed point and that the population becomes dominated by a single species. We then show that by applying an externally imposed penalty, or "tax" on success can stabilize the interior fixed point, allowing for the symbiotic coexistence of all species. We show that the interior fixed point is the point of globally minimal total population growth in both the taxed and untaxed cases. We then formulate an optimal taxation problem and show that it admits a quasilinearization, resulting in novel necessary conditions for the optimal control. In particular, the optimal control problem governing the tax rate must solve a certain second-order ordinary differential equation.

  12. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  13. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  14. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  15. Taxation, depletion, and welfare: A simulation study of the US petroleum resource

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

    Deacon, R.T.

    1993-03-01

    Exhaustible resources in the United States are subject to taxes on property value, production, and corporate income. As applied in practice each tax can cause high-grading - the elimination of incentives to explore, develop, and produce marginal resources - and each can tilt the time path of production toward the present or the future. The potential for such tax-induced distortions has been shown in the theoretical literature. Due to the dynamic nature of resource exploitation and the resulting complexity of models developed to study it, however, purely theoretical exercises have been unable to provide detailed results of a sort thatmore » could help guide tax policy. The present paper develops a simulation model of the US petroleum resource and uses it to study the effects of taxation on exploration and production. The model is partial equilibrium in scope and views the industry as a present value maximizing representative firm. Given expectations on the future time path of price, and a function that relates reserve additions to exploratory effort, the industry chooses time paths for exploration and production. Parameters of relevant functions are estimated with data for US petroleum operations in the onshore region of the lower 48 states. The simulated outcomes indicate that property and production (severance) taxes cause substantial deadweight losses, a tax on corporate income from extraction imposes a very small deadweight loss, and the property tax significantly biases utilization of the resource away from the future and toward the present. 33 refs., 6 figs., 3 tabs.« less

  16. Taxation of United States general aviation

    NASA Astrophysics Data System (ADS)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  17. 26 CFR 1.103-2 - Dividends from shares and stock of Federal agencies or instrumentalities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., reserves, and surplus, its advances, and its income shall be exempt from all taxation, except taxes upon... capital and reserve or surplus therein and the income derived therefrom, shall be exempt from taxation... therefrom, shall be exempt from taxation, except taxes upon real estate. Section 13 of the Federal Home Loan...

  18. Health hazard evaluation report HETA 94-0300-2528, Cape May County Board of Taxation, Cape May Court House, New Jersey

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

    Moss, C.E.; Ragab, M.

    1995-09-01

    In response to a request from the County Tax Administrator, an investigation was begun into exposure to electric and magnetic fields at the Cape May County Board of Taxation (SIC-7389), Cape May Court House, New Jersey. Employees there suspected they were receiving high exposure to extremely low frequency (ELF) electric and magnetic fields. Measurements were taken with particular attention given to the areas around four large switchboards which were located directly behind the wall of the the tax office. At the outside corners of the building and in the parking lot outside, the magnetic field levels ranged from 0.1 tomore » 10.7 milligauss (mG). At similar locations, electric field levels ranged from 1.9 to 6.9 volts/meter (V/m). Inside the building, magnetic and electric field levels ranged from 0.1 to 900mG and 1.4 to 5.7V/m, respectively.« less

  19. Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

  20. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  1. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  2. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  3. Period doubling cascades of prey-predator model with nonlinear harvesting and control of over exploitation through taxation

    NASA Astrophysics Data System (ADS)

    Gupta, R. P.; Banerjee, Malay; Chandra, Peeyush

    2014-07-01

    The present study investigates a prey predator type model for conservation of ecological resources through taxation with nonlinear harvesting. The model uses the harvesting function as proposed by Agnew (1979) [1] which accounts for the handling time of the catch and also the competition between standard vessels being utilized for harvesting of resources. In this paper we consider a three dimensional dynamic effort prey-predator model with Holling type-II functional response. The conditions for uniform persistence of the model have been derived. The existence and stability of bifurcating periodic solution through Hopf bifurcation have been examined for a particular set of parameter value. Using numerical examples it is shown that the system admits periodic, quasi-periodic and chaotic solutions. It is observed that the system exhibits periodic doubling route to chaos with respect to tax. Many forms of complexities such as chaotic bands (including periodic windows, period-doubling bifurcations, period-halving bifurcations and attractor crisis) and chaotic attractors have been observed. Sensitivity analysis is carried out and it is observed that the solutions are highly dependent to the initial conditions. Pontryagin's Maximum Principle has been used to obtain optimal tax policy to maximize the monetary social benefit as well as conservation of the ecosystem.

  4. Optimal CO2 mitigation under damage risk valuation

    NASA Astrophysics Data System (ADS)

    Crost, Benjamin; Traeger, Christian P.

    2014-07-01

    The current generation has to set mitigation policy under uncertainty about the economic consequences of climate change. This uncertainty governs both the level of damages for a given level of warming, and the steepness of the increase in damage per warming degree. Our model of climate and the economy is a stochastic version of a model employed in assessing the US Social Cost of Carbon (DICE). We compute the optimal carbon taxes and CO2 abatement levels that maximize welfare from economic consumption over time under different risk states. In accordance with recent developments in finance, we separate preferences about time and risk to improve the model's calibration of welfare to observed market interest. We show that introducing the modern asset pricing framework doubles optimal abatement and carbon taxation. Uncertainty over the level of damages at a given temperature increase can result in a slight increase of optimal emissions as compared to using expected damages. In contrast, uncertainty governing the steepness of the damage increase in temperature results in a substantially higher level of optimal mitigation.

  5. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  6. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  7. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  8. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  9. Industrial Preparedness in an Arms Control Environment: A Study of the Potential Impact of Sharp Increases in Military Procurement. Volume 2. Complete Report

    DTIC Science & Technology

    1974-12-01

    military expenditures • Attitude toward increased taxation or reduction in federal budget expenditures • Willingness to experience governmental controls...if allocation, rationing, wane and price con- trols, and increased taxation arc not resorted to, as was case in the early of the Vietnam War...n incor; \\ into thv malysi . • Financing through taxation would allow g< non-defense spending to continue unaltered. 39 ACDA/MEA-24 6

  10. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., every organization exempt from taxation under section 501(a) that is not required to file a return... notification. (1) An organization exempt from taxation under section 501(a) that is required to file or files... by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  11. 12 CFR 1.100 - Indirect general obligations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... powers of taxation. Pursuant to § 1.2(b), an obligation issued by an obligor not possessing general powers of taxation qualifies as a general obligation of a State or political subdivision for the purposes of 12 U.S.C. 24 (Seventh), if a party possessing general powers of taxation unconditionally promises...

  12. 78 FR 68780 - Treatment of Income From Indian Fishing Rights-Related Activity as Compensation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... fishing activities is exempt from taxation. See H.R. Rep. 100-1104, at p. 77 (1988). Congress added...)(1) or (b)(2) is made without regard to the exemption from taxation under section 7873(b)(1) and (b... and the Treasury Department request comments on the taxation of qualified plan distributions that are...

  13. State and business co-operation in settling socio-economic issues: forward to sustainable development of ecologically unfavorable regions

    NASA Astrophysics Data System (ADS)

    Bashkirova, N. N.; Lessovaia, S. N.

    2018-01-01

    The complexity of socio-economic issues of mono-cities located in the ecologically unfavorable regions of Eurasia was disclosed. The economically strategic role of city-forming mining enterprises and their impact on ecological situation was revealed. The general conception of settling the socio-economic problems of mono-cities located in ecologically unfavorable regions was worked out. Various approached to the concentration of financial resources for economic and ecological sustainable development of the regions located on the north of Eurasia holding nature protection actions were submitted. Based on performed critical analysis of the positive international experience of ecological taxation some approaches to reforming current Russian system of ecological taxation were suggested. It was revealed that increasing the social responsibilities of business in the field of waste recycling, environmental protection and monitoring of ecological conditions of territories and state and business co-operation are the most efficient opportunities in settling socio-economic issues of ecologically unfavorable regions.

  14. 76 FR 40980 - Pilot Program on NAFTA Long-Haul Trucking Provisions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... concerned with motor carrier safety, customs, immigration, vehicle registration and taxation, and fuel taxation. DATES: Comments are due by August 11, 2011. ADDRESSES: You may submit comments identified by... and taxation, and fuel taxation. The safety of the participating carriers would be tracked closely by...

  15. Building a strategy for obesity prevention one piece at a time: the case of sugar-sweetened beverage taxation.

    PubMed

    Buhler, Susan; Raine, Kim D; Arango, Manuel; Pellerin, Suzie; Neary, Neil E

    2013-04-01

    Obesity is a major public health issue in Canada that is reaching historically high levels in spite of efforts, targeted primarily at individual behaviour, to promote changes in diet and physical activity. Urgency for change at the population level compels moving "upstream" toward multilevel, societal approaches for obesity prevention. Public health researchers, advocates and policy makers are increasingly recognizing the current food environment, including availability, pricing, and marketing of foods and beverages, promotes overconsumption of unhealthy food and beverage choices and have identified the food environment as a point for intervention for obesity prevention. In April 2011, a consensus conference with invited experts from research, policy and practice fields was held. The conference aimed to build consensus around policy levers to address environmental determinants of obesity, including next logical steps toward further policy action. Using economic policies, such as taxation of sugar-sweetened beverages (SSB), was discussed as one opportunity to promote healthy eating. This article reports on the consensus discussion that led to recommendations to tax sugar-sweetened beverages as one step in a multipronged comprehensive approach to obesity prevention. This recommendation is based on a synthesis of available evidence, including evidence regarding political feasibility, and potential impacts of a tax. In addition, we present additional primary research using current SSB consumption data to model the economic and behavioural impact of such a tax in Canada. Copyright © 2013 Canadian Diabetes Association. Published by Elsevier Inc. All rights reserved.

  16. 75 FR 76262 - Source of Income From Qualified Fails Charges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-08

    ... taxation of foreign persons not otherwise subject to U.S. net-basis taxation and the withholding of such...-basis taxation at a rate of 30 percent on certain U.S. source income of foreign persons that is not..., 2010 is not subject to U.S. gross-basis taxation. Notice 2009-61 further announced that the Treasury...

  17. 75 FR 5850 - Proposed Collection; Comment Request for Notice 2006-97

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... Notice 2006-97, Taxation and Reporting of REIT Excess Inclusion Income. 2006-97, Taxation and Reporting...: Title: Notice 2006-97 Taxation and Reporting of REIT Excess Inclusion Income. OMB Number: 1545-2036...

  18. CVD Prevention Through Policy: a Review of Mass Media, Food/Menu Labeling, Taxation/Subsidies, Built Environment, School Procurement, Worksite Wellness, and Marketing Standards to Improve Diet.

    PubMed

    Afshin, Ashkan; Penalvo, Jose; Del Gobbo, Liana; Kashaf, Michael; Micha, Renata; Morrish, Kurtis; Pearson-Stuttard, Jonathan; Rehm, Colin; Shangguan, Siyi; Smith, Jessica D; Mozaffarian, Dariush

    2015-11-01

    Poor diet is the leading cause of cardiovascular disease in the USA and globally. Evidence-based policies are crucial to improve diet and population health. We reviewed the effectiveness for a range of policy levers to alter diet and diet-related risk factors. We identified evidence to support benefits of focused mass media campaigns (especially for fruits, vegetables, salt), food pricing strategies (both subsidies and taxation, with stronger effects at lower income levels), school procurement policies (for increasing healthful or reducing unhealthful choices), and worksite wellness programs (especially when comprehensive and multicomponent). Evidence was inconclusive for food and menu labeling (for consumer or industry behavior) and changes in local built environment (e.g., availability or accessibility of supermarkets, fast food outlets). We found little empiric evidence evaluating marketing restrictions, although broad principles and large resources spent on marketing suggest utility. Widespread implementation and evaluation of evidence-based policy strategies, with further research on other strategies with mixed/limited evidence, are essential "population medicine" to reduce health and economic burdens and inequities of diet-related illness worldwide.

  19. 78 FR 73079 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-05

    ... 871(m) and that may be used to avoid U.S. taxation and U.S. withholding. In addition, the IRS may... revisions and addition read as follows: Sec. 1.881-2 Taxation of foreign corporations not engaged in U.S...

  20. 77 FR 44063 - Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-26

    ... Mexico (NM). The DARPA-NM tax agreement eliminates the double taxation of Government cost-reimbursement... 2012- 019. SUPPLEMENTARY INFORMATION: I. Background On August 18, 2011, DARPA and the Taxation and... double taxation of Government cost-reimbursement contracts when DARPA contractors and their...

  1. 26 CFR 25.2701-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... double taxation. (a) Reduction of transfer tax base. (1) In general. (2) Federal gift tax modification.... (g) Double taxation otherwise avoided. (h) Effective date. § 25.2701-6Indirect holding of interests... general. (b) Taxable event. (1) In general. (2) Exception. (3) Individual treated as interest holder. (c...

  2. 26 CFR 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6043-3..., dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a... the organization was exempt from taxation under section 501(a) shall provide the information will...

  3. 26 CFR 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6043-3..., dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a... the organization was exempt from taxation under section 501(a) shall provide the information will...

  4. 26 CFR 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6043-3..., dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a... the organization was exempt from taxation under section 501(a) shall provide the information will...

  5. 76 FR 68119 - Income of Foreign Governments and International Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

    ...: This document contains proposed Income Tax Regulations that provide guidance relating to the taxation... concerning the taxation of income of foreign governments and international organizations from investments in... income is exempt from U.S. taxation. Explanation of Provisions The Treasury Department and the IRS have...

  6. 26 CFR 1.6043-3T - Returns regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a) (temporary... liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under... (b)(7). (b)(8) Any organization no longer exempt from taxation under section 501(a) and that during...

  7. 26 CFR 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6043-3..., dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a... the organization was exempt from taxation under section 501(a) shall provide the information will...

  8. 26 CFR 1.6043-3T - Returns regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a) (temporary..., dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a... organization no longer exempt from taxation under section 501(a) and that during the period of its exemption...

  9. 26 CFR 1.512(a)-1 - Definition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.512(a)-1.... The unrelated business taxable income of a foreign organization exempt from taxation under section 501... taxation under section 501(a) consists of the organization's unrelated business taxable income which: (i...

  10. 77 FR 50211 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-20

    ... taxation of fringe benefits and exclusions from gross income for certain fringe Benefits, listed property...-63-88 (Final and temporary regulations) Taxation of Fringe Benefits and Exclusions From Gross Income... Code section 274(d). The regulation also provides guidance on the taxation of fringe benefits and...

  11. 77 FR 60025 - Proposed Collection; Comment Request for Information Collection Tools

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-01

    ... an existing final regulation, INTL-485-89 (TD 8400), Taxation of Gain or Loss from Certain... information collection tools, reporting, and record-keeping requirements: (1) Title: Taxation of Gain or Loss... to make elections concerning the taxation of exchange gain or loss on certain foreign currency...

  12. 76 FR 34017 - Claims for Credit or Refund

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... revises the reference in Sec. 301.6402-4 to the Joint Committee on Taxation threshold referral amount... the Joint Committee on Taxation regarding specified types of refunds or credits in excess of a..., 90 Stat. 1520, 1835, amended section 6405 to reference the ``Joint Committee on Taxation,'' instead...

  13. 26 CFR 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6043-3..., termination, or substantial contraction of organizations exempt from taxation under section 501(a). (a) In... organization was exempt from taxation under section 501(a) shall provide the information will respect to such...

  14. Taxing the Omaha and Winnebago Trust Lands, 1910-1971: An Infringement of the Tax-Immune Status of Indian Country.

    ERIC Educational Resources Information Center

    Clow, Richmond L.

    1985-01-01

    Describes the history of taxation of Nebraska land held by federal government for Omaha and Winnebago Indians. Explains taxation of land "trust allotments" to individual Indians. Describes federal legislation of 1910 and 1916 that further authorized Nebraska taxation of land, causing many Indians to sell allotments. Contains 42…

  15. 26 CFR 521.116 - Reciprocal administrative assistance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents... be transmitted directly by the Commissioner of Internal Revenue to the Chief of the Taxation... transmit to the Chief of the Taxation Department of the Ministry of Finance of Denmark, as soon as...

  16. 26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt... property is not affected by the fact that the organization was exempt from taxation for prior taxable years... the organization was exempt from taxation for any such years. Similarly, the fact that only a portion...

  17. 26 CFR 521.116 - Reciprocal administrative assistance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents... be transmitted directly by the Commissioner of Internal Revenue to the Chief of the Taxation... transmit to the Chief of the Taxation Department of the Ministry of Finance of Denmark, as soon as...

  18. 26 CFR 521.103 - Scope of the convention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of... convention, to be accomplished on a reciprocal basis, are to avoid double taxation upon major items of income... looking to the avoidance of double taxation and fiscal evasion. (b) The specific classes of income from...

  19. 26 CFR 521.101 - Introductory.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish... representative; and in the case of Denmark, the Chief of the Taxation Department of the Ministry of Finance... III (1) An enterprise of one of the contracting States shall not be subject to taxation in the other...

  20. Yes, the government should tax soft drinks: findings from a citizens' jury in Australia.

    PubMed

    Moretto, Nicole; Kendall, Elizabeth; Whitty, Jennifer; Byrnes, Joshua; Hills, Andrew P; Gordon, Louisa; Turkstra, Erika; Scuffham, Paul; Comans, Tracy

    2014-02-27

    Taxation has been suggested as a possible preventive strategy to address the serious public health concern of childhood obesity. Understanding the public's viewpoint on the potential role of taxation is vital to inform policy decisions if they are to be acceptable to the wider community. A Citizens' Jury is a deliberative method for engaging the public in decision making and can assist in setting policy agendas. A Citizens' Jury was conducted in Brisbane, Australia in May 2013 to answer the question: Is taxation on food and drinks an acceptable strategy to the public in order to reduce rates of childhood obesity? Citizens were randomly selected from the electoral roll and invited to participate. Thirteen members were purposively sampled from those expressing interest to broadly reflect the diversity of the Australian public. Over two days, participants were presented with evidence on the topic by experts, were able to question witnesses and deliberate on the evidence. The jurors unanimously supported taxation on sugar-sweetened drinks but generally did not support taxation on processed meats, snack foods and foods eaten/ purchased outside the home. They also supported taxation on snack foods on the condition that traffic light labelling was also introduced. Though they were not specifically asked to deliberate strategies outside of taxation, the jurors strongly recommended more nutritional information on all food packaging using the traffic light and teaspoon labelling systems for sugar, salt and fat content. The Citizens' Jury suggests that the general public may support taxation on sugar-sweetened drinks to reduce rates of obesity in children. Regulatory reforms of taxation on sugar-sweetened drinks and improved labelling of nutritional information on product packaging were strongly supported by all members of the jury. These reforms should be considered by governments to prevent childhood obesity and the future burden on society from the consequences of obesity.

  1. Yes, The Government Should Tax Soft Drinks: Findings from a Citizens’ Jury in Australia

    PubMed Central

    Moretto, Nicole; Kendall, Elizabeth; Whitty, Jennifer; Byrnes, Joshua; Hills, Andrew P.; Gordon, Louisa; Turkstra, Erika; Scuffham, Paul; Comans, Tracy

    2014-01-01

    Taxation has been suggested as a possible preventive strategy to address the serious public health concern of childhood obesity. Understanding the public’s viewpoint on the potential role of taxation is vital to inform policy decisions if they are to be acceptable to the wider community. A Citizens’ Jury is a deliberative method for engaging the public in decision making and can assist in setting policy agendas. A Citizens’ Jury was conducted in Brisbane, Australia in May 2013 to answer the question: Is taxation on food and drinks an acceptable strategy to the public in order to reduce rates of childhood obesity? Citizens were randomly selected from the electoral roll and invited to participate. Thirteen members were purposively sampled from those expressing interest to broadly reflect the diversity of the Australian public. Over two days, participants were presented with evidence on the topic by experts, were able to question witnesses and deliberate on the evidence. The jurors unanimously supported taxation on sugar-sweetened drinks but generally did not support taxation on processed meats, snack foods and foods eaten/ purchased outside the home. They also supported taxation on snack foods on the condition that traffic light labelling was also introduced. Though they were not specifically asked to deliberate strategies outside of taxation, the jurors strongly recommended more nutritional information on all food packaging using the traffic light and teaspoon labelling systems for sugar, salt and fat content. The Citizens’ Jury suggests that the general public may support taxation on sugar-sweetened drinks to reduce rates of obesity in children. Regulatory reforms of taxation on sugar-sweetened drinks and improved labelling of nutritional information on product packaging were strongly supported by all members of the jury. These reforms should be considered by governments to prevent childhood obesity and the future burden on society from the consequences of

  2. 77 FR 31783 - Property Transferred in Connection With the Performance of Services Under Section 83

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-30

    ... the IRS do not believe that such a condition was intended to defer the taxation of the stock transfer... provision of the securities law that would delay taxation under section 83 is section 16(b) of the Exchange... preclude taxation under section 83 when the shares resulting from exercise of the option are transferred to...

  3. Can Canada afford a truly pan-Canadian approach to elder care?

    PubMed

    Gibson, Diana

    2011-01-01

    This commentary is about Canada's ability to afford a comprehensive pan-Canadian approach to elder care. In redefining the universal public system, a broad and more comprehensive definition of universal public care is needed for those whose physical or mental abilities are impaired. The Scandinavian model affirms that this is both effective and affordable. Comparisons of Canada with other nations in the Organisation for Economic Co-operation and Development on taxation and spending levels reveal that there is room for Canada to increase taxation to fund a Scandinavian model while still having competitive tax and spending rates.

  4. One size fits all? Disentangling the effects of tobacco taxes, laws, and control spending on adult subgroups in the United States.

    PubMed

    Yu, Hao; Engberg, John; Scharf, Deborah

    2018-03-07

    To determine the relative impact of each of the 3 state-level tobacco control policies (cigarette taxation, tobacco control spending, and smoke-free air [SFA] laws) on adult smoking rate overall and separately for adult subgroups in the United States. A difference-in-differences analysis was conducted with generalized propensity scores. State-level policies were merged with the individual-level Behavioral Risk Factor Surveillance System in 1995-2009. State cigarette taxation was the only policy that significantly impacted smoking among the general adult population, with a 1-standard deviation increase in taxes (i.e., $0.68 in constant 2014 dollars) lowering the adult smoking rate by about a quarter of a percentage point. The taxation impact was consistent, regardless of the presence of, or interactions with, other policies. Taxation was also the only policy that significantly reduced smoking for some adult subgroups, including females, non-Hispanic whites, adults aged 51 or older, and adults with more than a high school education. However, other adult subgroups responded to the other 2 types of policies, either by mediating the taxation effect or by reducing smoking independently. Specifically, tobacco control spending reduced smoking among young adults (ages 18-25 years) and Hispanics. SFA laws affected smoking among men, young adults, non-Hispanic blacks, and Hispanics. State cigarette taxation is the single most important policy for reducing smoking among the general adult population. However, adult subgroups' reactions to taxes are diverse and mediated by tobacco control spending and SFA laws.

  5. Brand Cigarillos: Low Price but High Particulate Matter Levels-Is Their Favorable Taxation in the European Union Justified?

    PubMed

    Wasel, Julia; Boll, Michael; Schulze, Michaela; Mueller, Daniel; Bundschuh, Matthias; Groneberg, David A; Gerber, Alexander

    2015-08-06

    Second hand smoke (ETS)-associated particulate matter (PM) contributes considerably to indoor air contamination and constitutes a health risk for passive smokers. Easy to measure, PM is a useful parameter to estimate the dosage of ETS that passive smokers are exposed to. Apart from its suitability as a surrogate parameter for ETS-exposure, PM itself affects human morbidity and mortality in a dose-dependent manner. We think that ETS-associated PM should be considered an independent hazard factor, separately from the many other known harmful compounds of ETS. We believe that brand-specific and tobacco-product-specific differences in the release of PM matter and that these differences are of public interest. To generate ETS of cigarettes and cigarillos as standardized and reproducible as possible, an automatic second hand smoke emitter (AETSE) was developed and placed in a glass chamber. L&M cigarettes ("without additives", "red label", "blue label"), L&M filtered cigarillos ("red") and 3R4F standard research cigarettes (as reference) were smoked automatically according to a self-developed, standardized protocol until the tobacco product was smoked down to 8 mm distance from the tipping paper of the filter. Mean concentration (Cmean) and area under the curve (AUC) in a plot of PM2.5 against time were measured, and compared. CmeanPM2.5 were found to be 518 μg/m(3) for 3R4F cigarettes, 576 μg/m(3) for L&M "without additives" ("red"), 448 μg/m(3) for L&M "blue label", 547 μg/m(3) for L&M "red label", and 755 μg/m(3) for L&M filtered cigarillos ("red"). AUCPM2.5-values were 208,214 μg/m(3)·s for 3R4F reference cigarettes, 204,629 μg/m(3)·s for L&M "without additives" ("red"), 152,718 μg/m(3)·s for L&M "blue label", 238,098 μg/m(3)·s for L&M "red label" and 796,909 μg/m(3)·s for L&M filtered cigarillos ("red"). Considering the large and significant differences in particulate matter emissions between cigarettes and

  6. Brand Cigarillos: Low Price but High Particulate Matter Levels—Is Their Favorable Taxation in the European Union Justified?

    PubMed Central

    Wasel, Julia; Boll, Michael; Schulze, Michaela; Mueller, Daniel; Bundschuh, Matthias; Groneberg, David A.; Gerber, Alexander

    2015-01-01

    Background: Second hand smoke (ETS)-associated particulate matter (PM) contributes considerably to indoor air contamination and constitutes a health risk for passive smokers. Easy to measure, PM is a useful parameter to estimate the dosage of ETS that passive smokers are exposed to. Apart from its suitability as a surrogate parameter for ETS-exposure, PM itself affects human morbidity and mortality in a dose-dependent manner. We think that ETS-associated PM should be considered an independent hazard factor, separately from the many other known harmful compounds of ETS. We believe that brand-specific and tobacco-product-specific differences in the release of PM matter and that these differences are of public interest. Methods: To generate ETS of cigarettes and cigarillos as standardized and reproducible as possible, an automatic second hand smoke emitter (AETSE) was developed and placed in a glass chamber. L&M cigarettes (“without additives”, “red label”, “blue label”), L&M filtered cigarillos (“red”) and 3R4F standard research cigarettes (as reference) were smoked automatically according to a self-developed, standardized protocol until the tobacco product was smoked down to 8 mm distance from the tipping paper of the filter. Results: Mean concentration (Cmean) and area under the curve (AUC) in a plot of PM2.5 against time were measured, and compared. CmeanPM2.5 were found to be 518 μg/m3 for 3R4F cigarettes, 576 μg/m3 for L&M “without additives” (“red”), 448 μg/m3 for L&M “blue label”, 547 μg/m3 for L&M “red label”, and 755 μg/m3 for L&M filtered cigarillos (“red”). AUCPM2.5-values were 208,214 μg/m3·s for 3R4F reference cigarettes, 204,629 μg/m3·s for L&M “without additives” (“red”), 152,718 μg/m3·s for L&M “blue label”, 238,098 μg/m3·s for L&M “red label” and 796,909 μg/m3·s for L&M filtered cigarillos (“red”). Conclusion: Considering the large and significant differences in particulate matter

  7. Omnibalancing and the House of Saud

    DTIC Science & Technology

    2001-06-01

    whose political system is founded on the notion of “No taxation without representation,” in rentier states citizens are not taxed and thus not allowed...domestic extraction, or taxation .63 Since the 61 Gause, 24. 62 Again, a rentier state is one that...state and private sector. Thus, rentier states “can break the constraints of the iron triangle of state formation: neither taxation nor

  8. Increased cigarette tax is associated with reductions in alcohol consumption in a longitudinal U.S. sample.

    PubMed

    Young-Wolff, Kelly C; Kasza, Karin A; Hyland, Andrew J; McKee, Sherry A

    2014-01-01

    Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves 1 (2001 to 2002) and 2 (2004 to 2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among nonsmokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette taxation on alcohol consumption and

  9. An Analysis of the President’s 2014 Budget

    DTIC Science & Technology

    2013-05-01

    Administration’s, and incorporates estimates by the staff of the Joint Committee on Taxation (JCT) for the President’s tax proposals.1 In conjunction...consequences for the budget: 1. For more details about the President’s tax proposals, see Joint Committee on Taxation , Estimated Budget Effects of the Revenue...Congressional Budget Office; staff of the Joint Committee on Taxation . Note: n.a. = not applicable; GDP = gross domestic product. a. Negative numbers

  10. An Analysis of the President’s 2015 Budget

    DTIC Science & Technology

    2014-04-01

    President’s tax proposals that were prepared by the staff of the Joint Committee on Taxation (JCT).1 In conjunction with analyzing the President’s budget...more details about the President’s tax proposals, see Joint Committee on Taxation , Estimated Budget Effects of the Revenue Provisions Contained in...in CBO’s Estimate of the President’s Budget (Billions of dollars) Sources: Congressional Budget Office; staff of the Joint Committee on Taxation

  11. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident... residents therein. As to the taxation generally of compensation of alien employees of foreign governments...

  12. 75 FR 81713 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... regulations provide rules concerning the taxation of, and reporting and withholding on, employee business.... persons that are shareholders, and transactions subject to PFIC taxation and verify income inclusions...

  13. An Analysis of the President’s 2013 Budget

    DTIC Science & Technology

    2012-03-01

    and incorporates estimates by the staff of the Joint Commit- tee on Taxation for the President’s tax proposals.1 In conjunction with analyzing the...such debt would decline to 61 percent by the end of 2022.1. For more details about the President’s revenue proposals, see Joint Committee on Taxation ...the President’s Budget (Billions of dollars) Sources: Congressional Budget Office; Staff of the Joint Committee on Taxation . Note: n.a. = not

  14. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... residents therein. As to the taxation generally of compensation of alien employees of foreign governments...

  15. 76 FR 77586 - Agency Information Collection Activities: Notice of Request for Renewal of Two Previously...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ... data includes motor-vehicle registration and fees, motor- fuel use and taxation, driver licensing, and highway taxation and finance. Federal, State, and local governments use the data for transportation policy...

  16. 76 FR 61138 - Pilot Program on NAFTA Long-Haul Trucking Provisions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-03

    ... concerned with motor carrier safety, customs, immigration, vehicle registration and taxation, and fuel taxation. The safety of the participating carriers would be tracked closely by FMCSA with input from the...

  17. 76 FR 62893 - Agency Information Collection Activities: Notice of Request for Renewal of Two Previously...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... data includes motor-vehicle registration and fees, motor- fuel use and taxation, driver licensing, and highway taxation and finance. Federal, State, and local governments use the data for transportation policy...

  18. 78 FR 55241 - Corrosion-Resistant Carbon Steel Flat Products From the Republic of Korea: Preliminary Results of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-10

    ... for Parts and Materials B. Restriction of Special Taxation Act (``RSTA'') Article 26 C. Asset... A. Tax Credits Received Under the Restriction of Special Taxation Act (``RSTA'') 9. Conclusion [FR...

  19. 22 CFR 122.3 - Registration fees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... registration. (4) For registrants, including universities, exempt from income taxation pursuant to 26 U.S.C... eligible, the registrant and all of its subsidiaries/affiliates must be exempt from income taxation...

  20. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

  1. 76 FR 7904 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... accounts, settlement funds, and similar funds be subject to current taxation. This section authorizes the Secretary to issue regulations providing for the current taxation of these accounts and funds as grantor...

  2. 76 FR 54830 - Identification of Interstate Motor Vehicles: The Port Authority of New York and New Jersey's...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... an adequate system of safely engineered highways; to foster and promote sound and reasonable taxation... taxation not subject to collection through the International Fuel Tax Agreement; (3) under a State law...

  3. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

  4. Alcohol policy and taxation in South Africa: an examination of the economic burden of alcohol tax.

    PubMed

    Ataguba, John Ele-Ojo

    2012-01-01

    Alcohol consumption accounts for over 4% of the global burden of disease and an even higher figure in developing countries. Several policies have been proposed to curb the negative impact of alcohol misuse. Apart from South Africa, which has witnessed a rapid development in alcohol policy, such policies are poorly developed in most African countries. South Africa uses taxation as a policy lever, in line with international evidence, to reduce alcohol consumption. However, the problem of alcohol abuse still exists. The objective of this article is to present an analysis of alcohol tax incidence for the first time in South Africa. This was done for each category of alcohol tax (wines, spirits, beer and traditional brew [sorghum beer]) and for alcohol tax as a whole. The paper also uses the results to point to the areas where a greater understanding of the issues surrounding alcohol abuse needs to be developed. Data were drawn from the 2005/06 South African Income and Expenditure Survey. Reported expenditures on alcohol beverages were used to obtain the tax component paid by households. This was done under certain assumptions relating to alcohol content and the price per litre of alcohol. Per adult equivalent consumption expenditure was used as the measure of relative living standards and concentration curves and Kakwani indices to assess relative progressivity of alcohol taxes. Statistical dominance tests were also performed. Most sorghum beer and malt beer drinkers were in the poorer quintiles. The reverse was the case for wines and spirits. Overall, alcohol tax in South Africa was regressive (Kakwani index -0.353). The individual categories were found to be regressive. The most regressive tax was that on sorghum beer (Kakwani index -1.01); the least regressive was that on spirits (Kakwani index -0.09), although this was not statistically significant at conventional levels. These results were confirmed by the test of dominance. In South Africa, there has been a

  5. 28 CFR 0.71 - Delegation respecting immunity matters.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Government from State or local taxation (except actions to set aside ad valorem taxes, assessments, special... as State or local taxation involving contractors performing contracts for or on behalf of the United...

  6. 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...

  7. 75 FR 49013 - Agency Information Collection Activities: Proposed Request and Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-12

    ... countries to eliminate double Social Security coverage and taxation where, except for the provisions of the... of coverage. The certificate serves as proof of exemption from coverage and taxation under the system...

  8. 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...

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

    Frilet, M.; Newman, J.

    Foreign companies engaging in business in Cameroon, Congo, Gabon, and Ivory Coast are subject to a broad range of regulations. This article deals only with those aspects of the regulations that are most important to petroleum contractors intending to engage in business in these countries. The regulator scheme actually applicable in a given case will depend on the legal structure through which a corporation operates. An American corporation may envisage engaging in business on a long-term basis through a local subsidiary or branch. On the other hand, it may wish only to perform temporary activities pursuant to one or moremore » fixed-duration contracts with petroleum companies operating in one of countries. Each of these situations is dealt with. Common features of each area of regulation were described and the differences in regulations were presented. These topics were included: exchange control regulation, corporate forms of business association, authorization to engage in business, requirement of government or local participation in capital, investment code incentives, labor law requirements, taxation of corporations, taxation of profits, taxation of income from movable capital, taxation of amounts paid abroad as technical assistance fees, royalties and similar compensation, turnover taxes, payroll taxes, taxation of business performed without forming a local company or branch, taxation of employees and Social Security contributions. (DP)« less

  10. 26 CFR 1.514(c)-2 - Permitted allocations under section 514(c)(9)(E).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Permitted allocations under section 514(c)(9)(E). 1.514(c)-2 Section 1.514(c)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

  11. 26 CFR 1.512(a)-2 - Definition applicable to taxable years beginning before December 13, 1967.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition applicable to taxable years beginning before December 13, 1967. 1.512(a)-2 Section 1.512(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

  12. 26 CFR 1.512(a)-2 - Definition applicable to taxable years beginning before December 13, 1967.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Definition applicable to taxable years beginning before December 13, 1967. 1.512(a)-2 Section 1.512(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

  13. 78 FR 9454 - Proposed Collection; Comment Request for Information Collection Tools

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-08

    ... other than the food and beverage industry and the gaming industry; and Notice 2006-97, Taxation and...: Taxation and Reporting of REIT Excess Inclusion Income. OMB Number: 1545-2036. Form Number: Notice 2006-97...

  14. 75 FR 32231 - Agency Information Collection Activities: Proposed Request and Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-07

    ... Security coverage and taxation where, except for the provisions of the agreement, a worker would be subject.... The certificate serves as proof of exemption from coverage and taxation under the system of the other...

  15. 26 CFR 521.105 - Scope of convention with respect to determination of “industrial or commercial profits”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.105... standpoint of Federal income taxation, the article has application only to a Danish enterprise and to the...

  16. 78 FR 49592 - Agency Information Collection Activities: Proposed Request and Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-14

    ... Security coverage and taxation where, except for the provisions of the agreement, a worker would be subject... serves as proof of exemption from coverage and taxation under the system of the other country. The...

  17. 26 CFR 521.105 - Scope of convention with respect to determination of “industrial or commercial profits”.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.105... standpoint of Federal income taxation, the article has application only to a Danish enterprise and to the...

  18. INCREASED CIGARETTE TAX IS ASSOCIATED WITH REDUCTIONS IN ALCOHOL CONSUMPTION IN A LONGITUDINAL U.S. SAMPLE

    PubMed Central

    Young-Wolff, Kelly C.; Kasza, Karin A.; Hyland, Andrew J.; McKee, Sherry A.

    2013-01-01

    Background Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Method Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves I (2001–2002) and II (2004–2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Results Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among non-smokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Conclusions Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette

  19. 37 CFR 401.2 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

  20. 37 CFR 401.2 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

  1. 37 CFR 401.2 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

  2. 37 CFR 401.2 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... organization which is a party to a funding agreement. (c) The term invention means any invention or discovery... taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific...

  3. Industrial companies' demand for energy based on a micro panel database -- Effects of CO{sub 2} taxation and agreements on energy savings

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

    Bjoerner, T.B.; Togeby, M.

    1999-07-01

    An econometric panel data analysis of industrial demand for electricity and energy is presented. In the panel energy consumption, production and value added are observed at company level. The authors estimate price and production elasticities for electricity and total energy (i.e. measuring the X per cent change in demand of say electricity of a one per cent increase in the price of electricity). The estimated price and production elasticities are allowed to vary according to company characteristics such as industrial sub-sector, company size, energy intensity and type of ownership. Most previous econometric studies on industrial energy demand use aggregate data,more » while a couple of micro level studies mainly employ cross-section analysis. To the knowledge this is only the second econometric study on industrial energy demand based on a large micro panel database. More than 2,700 Danish industrial companies during the period 1983 to 1995 are included in the model (covering the majority of all Danish industrial energy consumption). One advantage of micro data is that these data can be used to estimate the effect of an instrument like voluntary energy agreements. By entering a voluntary energy agreement a Danish company avoids paying the usual CO{sub 2} tax. Preliminary analyses suggest that there is a large positive gross reduction of electricity and total energy consumption of companies with energy agreements. However, the authors also find that companies would have had about the same reduction in electricity consumption if they had not entered into an agreement, but instead paid the full CO{sub 2} tax. Thus, the analysis suggests that the net effect on electricity use of the voluntary energy agreements is very low (perhaps even negative).« less

  4. Tobacco tax as a health protecting policy: a brief review of the New Zealand evidence.

    PubMed

    Wilson, Nick; Thomson, George

    2005-04-15

    To review the evidence relating to tobacco taxation as a health and equity protecting policy for New Zealand. Searches of Medline, EconLit, ECONbase, Index NZ, and library databases for literature on tobacco taxation. The New Zealand evidence indicates that increases in tobacco prices are associated with decreases in tobacco consumption in the general population over the long term. This finding comes from multiple studies relating to: tobacco supplies released from bond, supermarket tobacco sales, household tobacco expenditure data, trends in smoking prevalence data, and from data on calls to the Quitline service. For the 1988-1998 period, the overall price elasticity of demand for all smoking households was estimated to be such that a 10% price increase would lower demand by 5% to 8%. Two studies are suggestive that increased tobacco affordability is also a risk factor for higher youth smoking rates. There is evidence from two studies that tobacco price increases reduce tobacco consumption in some low-income groups and one other study indicates that tobacco taxation is likely to be providing overall health benefit to low-income New Zealanders. These findings are broadly consistent with the very large body of scientific evidence from other developed countries. There is good evidence that tobacco taxation is associated with reduced tobacco consumption in the New Zealand setting, and some limited evidence for equity benefits from taxation increases. Substantial scope exists for improving tobacco taxation policy in New Zealand to better protect public health and to improve equity.

  5. An Analysis of the President’s Budgetary Proposals for Fiscal Year 2012

    DTIC Science & Technology

    2011-04-01

    For tax provisions, the analysis incorporates estimates prepared by the staff of the Joint Committee on Taxation . This analysis follows and...Administration’s) and incorporates esti- mates prepared by the staff of the Joint Committee on Taxation (JCT) for tax provisions.2 According to CBO’s...by the public would double under the President’s budget, growing from $10.4 trillion (69 percent of GDP) at the end of 2011 to $20.8 trillion (87

  6. Taxation in Public Education.

    ERIC Educational Resources Information Center

    Piele, Philip K.

    1970-01-01

    Seventeen research studies, position statements, and statistical compilations published between 1966 and 1969 are reviewed. These documents deal with such issues as (1) the effects of financial effort and property assessment practice on educational quality, (2) the role of State aid in equalizing financial resources, (3) the crisis in financing…

  7. 12 CFR 615.5131 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5131 Definitions. For purposes of this subpart, the following definitions apply: (a) Asset-backed securities (ABS) mean investment... possessing general powers of taxation, including property taxation. (e) Liquid investments are assets that...

  8. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation...

  9. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation...

  10. Should there be an Australian Army Association?

    DTIC Science & Technology

    2006-12-15

    activities. The Australian Taxation Office accepts an organization as nonprofit where its constituent or governing documents prevent it from......Must have a public officer (who deals with the Registrar of Associations and the Australian Taxation Office). The public officer must be a resident in

  11. 76 FR 30429 - Proposed Collection; Comment Request for Revenue Procedure 2002-23

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ... continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44...-23, Taxation of Canadian Retirement Plans Under U.S.--Canada Income Tax Treaty. DATES: [email protected] . SUPPLEMENTARY INFORMATION: Title: Taxation of Canadian Retirement Plans Under U...

  12. The Economics of Counterinsurgency in the Philippines

    DTIC Science & Technology

    2016-09-30

    www.nber.org/papers/w21849 Berman, Eli , Joseph Felter, Ethan Kapstein, and Erin Troland, "Predation, Taxation , Investment, and Violence: Evidence...Erin Troland, "Predation, Taxation , Investment and Violence: Evidence from the Philippines," NBER Working Paper No. 19266, 2013. http://www.nber.org

  13. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

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

  14. 76 FR 69188 - Indian Tribal Governmental Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-08

    ... of an international organization which is exempt from taxation by reason of the International... contributions required under that Act and any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act Public Law 79-291 (59 Stat. 669...

  15. 26 CFR 1.522-1 - Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subject to taxation, are not applicable to dividends received from a cooperative association subject to... (including any cooperative or nonprofit corporation engaged in rural electrification) exempt from taxation... A advances to W 45 cents per unit for the products so delivered and allocates to him a retain...

  16. 26 CFR 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of unrelated trade or business... (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.513-2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967. (a) In general. (1) As...

  17. 26 CFR 1.892-1T - Purpose and scope of regulations (temporary regulations).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxation of income derived by foreign governments and international organizations from sources within the... income of international organizations from sources within the United States is excluded from gross income and is exempt from taxation. Section 1.892-7T sets forth the relationship of section 892 to other...

  18. 77 FR 27494 - SK Private Investment Fund 1998 LLC, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... operation, taxation and regulation of Investments and of the Investment Funds. The Investment Committee may... operation and taxation of the Investment Funds. The Administrator may, but is not required to be, a Member... basis. Skadden Arps may in its discretion advance funds to Eligible Investors for the purpose of making...

  19. Using Pictorial Mnemonics in the Learning of Tax: A Cognitive Load Perspective

    ERIC Educational Resources Information Center

    Smith, Bernadette; Shimeld, Sonia

    2014-01-01

    The scope and complexity of the Australian taxation system (as with other tax regimes) is daunting for many accounting students. This paper documents the implementation of new practices that were initiated in an effort to address some of the challenges faced by undergraduate students studying taxation. Based on the principles of cognitive load…

  20. 26 CFR 1.402(b)-1 - Treatment of beneficiary of a trust not exempt under section 501(a).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on the nearest valuation dates occurring before and after the date of such change. The average is to...) Taxation by reason of employer contributions made after August 1, 1969—(1) Taxation of contributions... year of the employee is not determinable or for any other reason is not known, then, except as set...

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

    PubMed

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

    2014-03-01

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

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

    PubMed Central

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

    2013-01-01

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

  3. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... organization that is exempt from taxation under section 501(a) is an exempt recipient. A custodial account... accounts at M Bank: N College, O University, and P Church. M may treat N, O, and P as exempt recipients... is an organization exempt from taxation under section 501(a) for which such banking institution or...

  4. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

  5. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... distributed to M University, an organization described in section 501(c)(3) which is exempt from taxation... University, an organization described in section 501(c)(3) which is exempt from taxation under section 501(a...'s death the remainder of the trust is to be distributed to M Church. During the taxable year 1972...

  6. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  7. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... organization—(1) In general. Any organization that is exempt from taxation under section 501(a) is an exempt... persons maintain accounts at M Bank: N College, O University, and P Church. M may treat N, O, and P as... is an organization exempt from taxation under section 501(a) for which such banking institution or...

  8. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... organization that is exempt from taxation under section 501(a) is an exempt recipient. A custodial account... accounts at M Bank: N College, O University, and P Church. M may treat N, O, and P as exempt recipients... is an organization exempt from taxation under section 501(a) for which such banking institution or...

  9. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... organization—(1) In general. Any organization that is exempt from taxation under section 501(a) is an exempt... persons maintain accounts at M Bank: N College, O University, and P Church. M may treat N, O, and P as... is an organization exempt from taxation under section 501(a) for which such banking institution or...

  10. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  11. 26 CFR 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is exempt from taxation under section 501(a). During the taxable year ending December 31, 1970, the...-half to N University, an organization described in section 501(c)(3) which is exempt from taxation... corpus for the benefit of B. Upon B's death the remainder of the trust is to be distributed to M Church...

  12. The Measurement of Economic Well-Being in Need Analysis Models. ACT Research Report No. 66.

    ERIC Educational Resources Information Center

    Goggin, W. J.

    The equitable distribution of aid funds is viewed in this paper as a problem in taxation according to ability to pay or economic well-being. This approach is emphasized because it is fruitful to consider the various financial need analysis models as systems of taxation that result in the parents' expected contribution to the postsecondary…

  13. Analyzing Gender Differences in Black Faculty Marginalization through a Sequential Mixed-Methods Design

    ERIC Educational Resources Information Center

    Griffin, Kimberly A.; Bennett, Jessica C.; Harris, Jessica

    2011-01-01

    In this article, the authors demonstrate how researchers can integrate qualitative and quantitative methods to gain a deeper understanding of the prevalence and nature of cultural taxation among black professors. In doing so, they show how the impact of cultural taxation on the experiences of black faculty in the academy is best captured using…

  14. Promotion of Healthy Eating Through Public Policy

    PubMed Central

    Elbel, Brian; Taksler, Glen B.; Mijanovich, Tod; Abrams, Courtney B.; Dixon, L. Beth

    2013-01-01

    Background To induce consumers to purchase healthier foods and beverages, some policymakers have suggested special taxes or labels on unhealthy products. The potential of such policies is unknown. Purpose In a controlled field experiment, researchers tested whether consumers were more likely to purchase healthy products under such policies. Methods From October to December 2011, researchers opened a store at a large hospital that sold a variety of healthier and less-healthy foods and beverages. Purchases (N=3680) were analyzed under five conditions: a baseline with no special labeling or taxation, a 30% tax, highlighting the phrase “less healthy” on the price tag, and combinations of taxation and labeling. Purchases were analyzed in January–July 2012, at the single-item and transaction levels. Results There was no significant difference between the various taxation conditions. Consumers were 11 percentage points more likely to purchase a healthier item under a 30% tax (95% CI=7%, 16%, <0.001) and 6 percentage points more likely under labeling (95% CI=0%, 12%, p=0.04). By product type, consumers switched away from the purchase of less-healthy food under taxation (9 percentage points decrease, p<0.001) and into healthier beverages (6 percentage point increase, p=0.001); there were no effects for labeling. Conditions were associated with the purchase of 11–14 fewer calories (9%–11% in relative terms) and 2 fewer grams of sugar. Results remained significant controlling for all items purchased in a single transaction. Conclusions Taxation may induce consumers to purchase healthier foods and beverages. However, it is unclear whether the 15%–20% tax rates proposed in public policy discussions would be more effective than labeling products as less healthy. PMID:23790988

  15. Promotion of healthy eating through public policy: a controlled experiment.

    PubMed

    Elbel, Brian; Taksler, Glen B; Mijanovich, Tod; Abrams, Courtney B; Dixon, L B

    2013-07-01

    To induce consumers to purchase healthier foods and beverages, some policymakers have suggested special taxes or labels on unhealthy products. The potential of such policies is unknown. In a controlled field experiment, researchers tested whether consumers were more likely to purchase healthy products under such policies. From October to December 2011, researchers opened a store at a large hospital that sold a variety of healthier and less-healthy foods and beverages. Purchases (N=3680) were analyzed under five conditions: a baseline with no special labeling or taxation, a 30% tax, highlighting the phrase "less healthy" on the price tag, and combinations of taxation and labeling. Purchases were analyzed in January-July 2012, at the single-item and transaction levels. There was no significant difference between the various taxation conditions. Consumers were 11 percentage points more likely to purchase a healthier item under a 30% tax (95% CI=7%, 16%, p<0.001) and 6 percentage points more likely under labeling (95% CI=0%, 12%, p=0.04). By product type, consumers switched away from the purchase of less-healthy food under taxation (9 percentage point decrease, p<0.001) and into healthier beverages (6 percentage point increase, p=0.001); there were no effects for labeling. Conditions were associated with the purchase of 11-14 fewer calories (9%-11% in relative terms) and 2 fewer grams of sugar. Results remained significant controlling for all items purchased in a single transaction. Taxation may induce consumers to purchase healthier foods and beverages. However, it is unclear whether the 15%-20% tax rates proposed in public policy discussions would be more effective than labeling products as less healthy. Copyright © 2013 American Journal of Preventive Medicine.

  16. Textbooks, Taxes, and Objectivity in Economics Instruction.

    ERIC Educational Resources Information Center

    Fitzsimmons, Edward L.

    1989-01-01

    Presents an example that illustrates the connection between taxation of private goods or services and provision of public goods or services. Demonstrates that the burdens of taxation in the private sector can in theory be offset by gains in consumer surplus in the public sector, providing a more balanced view than can be found in many introductory…

  17. 26 CFR 1.584-1 - Common trust funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Common trust funds. 1.584-1 Section 1.584-1...) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-1 Common trust funds. (a) Method of taxation. A common trust fund maintained by a bank is not subject to taxation under this chapter and is not...

  18. The taxation of unhealthy energy-dense foods (EDFs) and sugar-sweetened beverages (SSBs): An overview of patterns observed in the policy content and policy context of 13 case studies.

    PubMed

    Hagenaars, Luc Louis; Jeurissen, Patrick Paulus Theodoor; Klazinga, Niek Sieds

    2017-08-01

    Taxation of energy-dense foods (EDFs) and sugar-sweetened beverages (SSBs) is increasingly of interest as a novel public health and fiscal policy instrument. However academic interest in policy determinants has remained limited. We address this paucity by comparing the policy content and policy context of EDF/SSB taxes witnessed in 13 case studies, of which we assume the tax is sufficiently high to induce behavioural change. The observational and non-randomized studies published on our case studies seem to indicate that the EDF/SSB taxes under investigation generally had the desired effects on prices and consumption of targeted products. The revenue collection of EDF/SSB taxes is minimal yet significant. Administrative practicalities in tax levying are important, possibly explaining why a drift towards solely taxing SSBs can be noted, as these can be demarcated more easily, with levies seemingly increasing in more recent case studies. Despite the growing body of evidence suggesting that EDF/SSB taxes have the potential to improve health, fiscal needs more often seem to lay their policy foundation rather than public health advocacy. A remarkable amount of conservative/liberal governments have adopted these taxes, although in many cases revenues are earmarked for benefits compensating regressive income effects. Governments voice diverse policy rationales, ranging from explicitly describing the tax as a public health instrument, to solely explicating revenue raising. Copyright © 2017 Elsevier B.V. All rights reserved.

  19. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... into account under section 809(c), except that advance premiums shall not be taken into account; and (c... immaterial that— (i) The corporation would be exempt from taxation as an organization described in section...

  20. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... this section. (4) Deferred FFA—(i) Maintenance of account. An Institution must establish a deferred FFA... currently under certain circumstances and provides rules for the deferred inclusion in income of amounts in... not currently included in income under paragraph (c)(2) or (c)(3) of this section to its deferred FFA...

  1. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... this section. (4) Deferred FFA—(i) Maintenance of account. An Institution must establish a deferred FFA... currently under certain circumstances and provides rules for the deferred inclusion in income of amounts in... not currently included in income under paragraph (c)(2) or (c)(3) of this section to its deferred FFA...

  2. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... this section. (4) Deferred FFA—(i) Maintenance of account. An Institution must establish a deferred FFA... currently under certain circumstances and provides rules for the deferred inclusion in income of amounts in... not currently included in income under paragraph (c)(2) or (c)(3) of this section to its deferred FFA...

  3. Wealth distribution under Yard-Sale exchange with proportional taxes

    NASA Astrophysics Data System (ADS)

    Bustos-Guajardo, R.; Moukarzel, Cristian F.

    2016-03-01

    Recent analysis of a Yard-Sale (YS) exchange model supplemented with redistributive proportional taxation suggested an asymptotic behavior P(w)˜1/wμ for the wealth distribution, with a parameter-dependent exponent μ. Revisiting this problem, it is here shown analytically, and confirmed by extensive numerical simulation, that the asymptotic behavior of P(w) is not power-law but rather a Gaussian. When taxation is weak, we furthermore show that a restricted-range power-law behavior appears for wealths around the mean value. The corresponding power-law exponent equals 3/2 when the return distribution has zero mean.

  4. Exploring perceptions of the Mexican sugar-sweetened beverage tax among adolescents in north-west Mexico: a qualitative study.

    PubMed

    Ortega-Avila, Ana G; Papadaki, Angeliki; Jago, Russell

    2018-02-01

    To explore awareness and perceptions of the sugar-sweetened beverage (SSB) tax implemented in Mexico in 2014 among a sample of Mexican adolescents, and to investigate how the tax has affected their purchases and intake of SSB. Qualitative. Semi-structured interviews were conducted in April-May 2016. The data were analysed using thematic analysis. Adolescents residing in north-west Mexico (n 29, 55·2 % females), aged 15-19 years. Four main themes emerged: awareness of taxation; perceptions of how the tax has affected SSB intake; reasons why the tax was not perceived to have affected SSB intake; and preferences for substitution of the taxed SSB. Participants were mostly unaware of the tax and perceived that it would not cause reductions in their intake of SSB; they felt that the price increase was low and insufficient to affect intake. Taste preferences and 'addiction' to SSB were highlighted as the main reasons why participants perceived taxation would not affect intake. If SSB prices were to increase further via a higher tax, participants would consider substituting SSB with other beverages, namely home-made drinks (e.g. 100 % fruit juices), non-caloric, instant-flavoured drinks and water. These findings provide important insights into the views of this sample of Mexican adolescents regarding the taxation of SSB, by pointing out several possible limitations of the tax policy in Mexico. These results could inform the design of future interventions directed at Mexican youth that would complement and strengthen the current SSB taxation.

  5. Framing the tax and health nexus: a neglected aspect of public health concern.

    PubMed

    Mccoy, David; Chigudu, Simukai; Tillmann, Taavi

    2017-04-01

    Previous studies have described various associations between tax policy and health. Here we propose a unifying conceptual framework of 'Five R's' to stimulate awareness about the importance of tax to health improvement. First, tax can improve representation and democratic accountability, and help make governments more responsive to the needs of its citizens. Second, tax can create a revenue stream for a universal pool of public finance for health care and other public services. Third, progressive taxation when combined with appropriate public spending can help redistribute wealth and income and mitigate social and health inequalities. Fourth, the re-pricing of harmful products (e.g. tobacco, alcohol and unhealthy food) can help reduce their consumption. Fifth, taxation provides a route by which certain harmful industries can be regulated. The paper also discusses the barriers that hinder the full potential for taxation to be used to improve health, including: weak tax administrations, large 'shadow economies', international trade liberalisation, tax avoidance, transfer pricing by transnational corporations and banking secrecy. We suggest that a greater awareness of the manifold associations between tax and health will encourage health practitioners to actively promote fairer and better taxation, thereby helping to improve health and reduce health inequalities.

  6. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this chapter contain rules that provide additional adjustments to mitigate double taxation in cases... transfer which causes the property to be included in the decedent's gross estate. (b) Method of determining... a general description of the method to be used in determining the Federal estate tax imposed upon...

  7. Improving Strategies to Prevent and Prepare for Radiological Attack

    DTIC Science & Technology

    2010-03-01

    minimum 0.75% of available grant funding. Additionally, American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands each receive a...and Florida offer tax holidays on hurricane readiness supplies. The government should consider additional incentives to promote readiness. One...Taxation. “May Sales Tax Holiday : Hurricane and Emergency Preparedness Equipment.” Virginia Department of Taxation Web site http://www.tax.virginia.gov

  8. Truck size and weight study Phase I : working papers 1 and 2 combined. Vehicle characteristics affecting safety

    DOT National Transportation Integrated Search

    1996-11-01

    This is an annual report containing analyzed statistical data on motor fuel, motor vehicles, driver licensing, highway-user taxation, State and local highway finance, highway mileage, and Federal-aid for highways, as well as information from the Nati...

  9. Government Can Mount Effective Counter-Insurgency Programs against Marxist Oriented Revolutions.

    DTIC Science & Technology

    1983-09-01

    supported financially by the very people whom these arms and personnel are subjugating.3 An added taxation on the people’s resources creates a number...repre- sented by college students). 8 As these productive individuals are removed from the economy the effective taxation increase on the remaining...Malaya against Communist insurgency forces. When the British were requested to assist the Malaysian government, they took over the government

  10. JPRS Report, China, State Council Bulletin, Number 30, 30 November 1986; Number 31, 10 December 1986

    DTIC Science & Technology

    1987-07-02

    avoidance of double taxation and other agreements relating to taxation ; and (3) Benefits accorded by either contracting party to investors of a third...8) "Nationals of the appointing country" means the natural and juridical persons of the appointing country; (9) "Vessels of the appointing country...appointing country or by natural or juridical persons representing the appointing country for any of the special purposes mentioned in Article 9, as

  11. Sino-U.S. Economic Relations: Problems and Perspectives

    DTIC Science & Technology

    1991-06-20

    implementing mandatory or guidance plans are also influenced by changes in prices, taxation and credits, these economic levers are all applied by the...trade protectionism practised by a number of the developed countries, their reduction of official development aid, and rising real interest rates have... taxation for the first three years, and their tax rate will be 15% in the subsequent three years; if the export of an enterprise’s products can reach a

  12. JPRS Report, Science & Technology, USSR: Science & Technology Policy

    DTIC Science & Technology

    1988-11-07

    progressive taxation to the payments to the centralized fund and to the reserves of the ministry. In addition to deductions from the accounting profit... taxation ." As we see, the decree in no uncertain terms asserted the priority of the state right to the use of inventions. A compulsory procedure of its...corresponding prob- lems and tasks, requiring the receptivity and elasticity of the international socialist division of labor with respect to the new

  13. Low Tuition, Progressive Taxation.

    ERIC Educational Resources Information Center

    Mingle, James R.

    1992-01-01

    The strategy for financing public higher education of using high tuition and student aid assumes, erroneously, that targeting subsidies directly to the needy makes a more equitable system, that the public will support the high-aid end of the equation, and that current and future students can repay debt. (MSE)

  14. Pensions, investments, and taxation.

    PubMed

    Gerstein, Mitchell

    2010-01-01

    Having for retirement has become increasingly challenging with retirement plan rules changing along with taxes and investment choices. The only certainty is that everyone needs to save money in order to be able to stop working. The best plan for a small business can be complex and confusing but rewarding if designed properly. There are a number of options available and many factors to consider in choosing the most appropriate plan.

  15. An Analysis of the President’s Budgetary Proposals for Fiscal Year 2008

    DTIC Science & Technology

    2007-03-01

    PROPOSALS IN THE PRESIDENT’S 2008 BUDGET 53The evidence amassed so far is consistent with the view that dividend taxation affects firms ’ payout policies ...3 (2005), pp. 791– 833; Jeffrey Brown, Nellie Liang, and Scott Weisbenner, “Execu- tive Financial Incentives and Payout Policy : Firm Responses to the...by the firm . For an overview of those issues, see Alan Auerbach, “Taxation and Corporate Financial Policy ,” in Alan Auerbach and Martin Feldstein

  16. JPRS Report, East Asia, Southeast Asia.

    DTIC Science & Technology

    1991-02-12

    34hardline" economic measures they might take note that so far no effective taxation has been applied on the imports from Thailand, Singapore, and...elsewhere which pass through Koh Kong, and increased taxation , partic- ularly in that sector, is in the cards for 1991. Other "hardline" measures were...challenges to the next 25-year development phase. Besides the explosion of our population, which is expected to reach 290 million by 2018 , there will

  17. The economic impact of diabetes through lost labour force participation on individuals and government: evidence from a microsimulation model

    PubMed Central

    2014-01-01

    Background Diabetes is a costly and debilitating disease. The aim of the study is to quantify the individual and national costs of diabetes resulting from people retiring early because of this disease, including lost income; lost income taxation, increased government welfare payments; and reductions in GDP. Methods A purpose-built microsimulation model, Health&WealthMOD2030, was used to estimate the economic costs of early retirement due to diabetes. The study included all Australians aged 45–64 years in 2010 based on Australian Bureau of Statistics’ Surveys of Disability, Ageing and Carers. A multiple regression model was used to identify significant differences in income, government welfare payments and taxation liabilities between people out of the labour force because of their diabetes and those employed full time with no chronic health condition. Results The median annual income of people who retired early because of their diabetes was significantly lower (AU$11 784) compared to those employed full time without a chronic health condition who received almost five times more income. At the national level, there was a loss of AU$384 million in individual earnings by those with diabetes, an extra AU$4 million spent in government welfare payments, a loss of AU$56 million in taxation revenue, and a loss of AU$1 324 million in GDP in 2010: all attributable to diabetes through its impact on labour force participation. Sensitivity analysis was used to assess the impact of different diabetes prevalence rates on estimates of lost income, lost income taxation, increased government welfare payments, and reduced GDP. Conclusions Individuals bear the cost of lost income in addition to the burden of the disease. The Government endures the impacts of lost productivity and income taxation revenue, as well as spending more in welfare payments. These national costs are in addition to the Government’s direct healthcare costs. PMID:24592931

  18. Piketty's capital and social policy.

    PubMed

    Piachaud, David

    2014-12-01

    Piketty's Capital (2014) primarily describes and analyses changes in the distribution of wealth and annual incomes. This paper focuses on his policy proposals that make up Part Four of the book. Piketty defends the 'social state' but he discusses it largely in terms of distribution and redistribution between tax units. This neglects the important role of social policy in promoting recognition and redistribution of income and opportunities that is related to gender, race, disability and sexual orientation. Nor does Piketty consider inequalities in health which effect life-time incomes, nor the impact of housing policies on house prices and the distribution of wealth. It is argued that Piketty's approach to social security is simplistic and plays down the complexity of competing policy goals. On taxation, Piketty defends progressive taxation and proposes a global capital levy. The latter proposal runs into formidable problems in seeking global taxation in a world of nation states. Rather than seeking a policy that is, for the foreseeable future, wholly politically impractical, a case is made for less idealistic but more practical and urgent tax coordination between nations to address the widespread avoidance of taxation that large corporations and the very wealthy are now permitted - taxation on which the future of the social state depends. The importance of human and social capital, which are largely set aside by Piketty, are discussed. Finally,it is argued that his approach to policy is to describe trends and propose amelioration of growing inequality rather than to identify causes of the trends and propose policies that might address the causes. Nevertheless, the importance of his work in bringing issues of inequality to the fore, especially among economists, is recognized and applauded. © London School of Economics and Political Science 2014.

  19. Report on the study of the tax and rate treatment of renewable energy projects

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

    Hadley, S.W.; Hill, L.J.; Perlack, R.D.

    1993-12-01

    This study was conducted in response to the requirements of Section 1205 of the Energy Policy Act of 1992 (EPACT), which states: The Secretary (of Energy), in conjunction with State regulatory commissions, shall undertake a study to determine if conventional taxation and ratemaking procedures result in economic barriers to or incentives for renewable energy power plants compared to conventional power plants. The purpose of the study, therefore, is not to compare the cost-effectiveness of different types of renewable and conventional electric generating plants. Rather, it is to determine the relative impact of conventional ratemaking and taxation procedures on the selectionmore » of renewable power plants compared to conventional ones. To make this determination, we quantify the technical and financial parameters of renewable and conventional electric generating technologies, and hold them fixed throughout the study. Then, we vary taxation and ratemaking procedures to determine their effects on the financial criteria that investor-owned electric utilities (IOUs) and nonutility electricity generators (NUGs) use to make technology-adoption decisions. In the planning process of a typical utility, the opposite is usually the case. That is, utilities typically hold ratemaking and taxation procedures constant and look for the least-cost mix of resources, varying the values of engineering and financial parameters of generating plants in the process.« less

  20. The personal and national costs of early retirement because of spinal disorders: impacts on income, taxes, and government support payments.

    PubMed

    Schofield, Deborah J; Shrestha, Rupendra N; Percival, Richard; Passey, Megan E; Callander, Emily J; Kelly, Simon J

    2012-12-01

    Spinal disorders can reduce an individual's ability to participate in the labor force, and this can lead to considerable impacts on both the individual and the state. This study was aimed to quantify the personal cost of lost income and the cost to the state from lost income taxation, increased benefits payments, and lost gross domestic product (GDP) as a result of early retirement because of spinal disorders in Australians aged 45 to 64 years in 2009. This was done using cross-sectional analysis of the base population of Health&WealthMOD, a microsimulation model built on data from the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers, and STINMOD, an income and savings microsimulation model. Linear regression models were used to examine the relationship between spinal disorders, labor force participation, income, taxation, and government support payments. It was found that individuals aged 45 to 64 years who have retired early because of spinal disorders have significantly lower income (79% less; 95% confidence interval [CI], -84.7, -71.1; p<.0001), pay significantly less taxation (100% less; 95% CI, -100.0, 99.9; p<.0001), and receive significantly more in government support payments (21,000% more; 95% CI, 12,767.0, 35,336.4; p<.0001) than those employed full time with no health condition. Individuals who have retired early because of spinal disorders have a median value of total weekly income of only AU$310, whereas those who are employed full time are likely to receive four times this. This has a large national aggregate impact, with AU$4.8 billion lost in annual individual earnings, AU$622 million in additional welfare payments, AU$497 million lost in taxation revenue for governments, and AU$2.9 billion in lost GDP: all attributable to spinal disorders through their impact on labor force participation. Although the individual has to bear the economic costs of lost income in addition to the burden of the condition itself, the state

  1. 26 CFR 1.641(c)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... portion. (d) Taxation of S portion. (1) In general. (2) Section 1366 amounts. (3) Gains and losses on... distributions from the trust. (j) Termination or revocation of ESBT election. (k) Effective date. (l) Examples...

  2. 26 CFR 1.641(c)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... portion. (d) Taxation of S portion. (1) In general. (2) Section 1366 amounts. (3) Gains and losses on... distributions from the trust. (j) Termination or revocation of ESBT election. (k) Effective date. (l) Examples...

  3. 26 CFR 1.641(c)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... portion. (d) Taxation of S portion. (1) In general. (2) Section 1366 amounts. (3) Gains and losses on... distributions from the trust. (j) Termination or revocation of ESBT election. (k) Effective date. (l) Examples...

  4. 26 CFR 1.641(c)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... portion. (d) Taxation of S portion. (1) In general. (2) Section 1366 amounts. (3) Gains and losses on... distributions from the trust. (j) Termination or revocation of ESBT election. (k) Effective date. (l) Examples...

  5. The rewards, risks and challenges of regional tobacco tax harmonisation.

    PubMed

    Blecher, Evan; Drope, Jeffrey

    2014-05-01

    Combining international relations theory and a technical discussion of tobacco taxation, we examine prospects for regional tobacco tax harmonization and how it might heighten the positive effects of taxation for public health. The specific rewards of harmonized tobacco taxation that follow "best practices" might reasonably include increased tax revenue, higher prices for tobacco products and related decreases in tobacco consumption and/or smoking prevalence. Harmonization, however, is often politically and technically challenging as each region has political and economic idiosyncrasies that create multiple, and often conflicting constraints on tax harmonization. For example, governments must overcome different types of collective action problems to agree politically on harmonized policy. Though there is no "one size fits all" approach, we find that setting appropriate and realistic goals and developing reasonable expectations are important for success. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  6. Quality standards versus nutritional taxes: Health and welfare impacts with strategic firms.

    PubMed

    Réquillart, Vincent; Soler, Louis-Georges; Zang, Yu

    2016-12-01

    The goal of this paper is to better understand firms' strategic reactions to nutritional policies targeting food quality improvements and to derive optimal policies. We propose a model of product differentiation, taking into account the taste and health characteristics of products. We study how two firms react to alternative policies: an MQS policy, linear taxation of the two goods on the market, and taxation of the low-quality good. The MQS and the taxation of the low-quality product are the preferred options by a social planner. If taste is moderately important, the MQS policy is chosen by a populist and a paternalist social planner. If taste is a major component of choice, the populist planner chooses to tax the low-quality product whereas the paternalist planner prefers the MQS policy. Finally, for a paternalist social planner, an MQS-based policy always allows for higher levels of welfare than an information policy alone. Copyright © 2016 Elsevier B.V. All rights reserved.

  7. 26 CFR 1.641(c)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Taxation of S portion. (1) In general. (2) Section 1366 amounts. (3) Gains and losses on disposition of S... the trust. (j) Termination or revocation of ESBT election. (k) Effective date. (l) Examples. [T.D...

  8. Selected aspects of tobacco control in Croatia.

    PubMed

    Loubeau, Patricia R

    2009-03-01

    This paper seeks to outline the challenges of tobacco consumption control in the transitional economy of Croatia. It focuses on issues of taxation, high unemployment, and smuggling while attempting to meet European Union (EU) accession requirements for tobacco control legislation that reduces smoking consumption. The issue of tobacco control is not a simple one and requires a multi-pronged approach. While Croatia has made good progress in adopting legislation, it needs to strengthen its efforts both in terms of enforcement and increased taxation of cigarettes.

  9. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... that is exempt from taxation at any time after October 4, 1976, as an organization described in section...)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately...

  10. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... that is exempt from taxation at any time after October 4, 1976, as an organization described in section...)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately...

  11. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... that is exempt from taxation at any time after October 4, 1976, as an organization described in section...)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately...

  12. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that is exempt from taxation at any time after October 4, 1976, as an organization described in section...)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately...

  13. 26 CFR 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that is exempt from taxation at any time after October 4, 1976, as an organization described in section...)(5) and § 1.501(h)-2(b)(3) (relating generally to churches) for its taxable year immediately...

  14. 26 CFR 1.1374-10 - Effective date and additional rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... LIFO layer existing prior to the beginning of the first taxable year as an S corporation is invaded..., notwithstanding that the taxable income limitation of section 1374(d)(2)(A)(ii) might otherwise limit the taxation...

  15. 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…

  16. Mad cows, terrorism and junk food: should public policy reflect perceived or objective risks?

    PubMed

    Johansson-Stenman, Olof

    2008-03-01

    Empirical evidence suggests that people's risk-perceptions are often systematically biased. This paper develops a simple framework to analyse public policy when this is the case. Expected utility (well-being) is shown to depend on both objective and perceived risks (beliefs). The latter are important because of the fear associated with the risk and as a basis for corrective taxation and second-best adjustments. Optimality rules for public provision of risk-reducing investments, "internality-correcting" taxation (e.g. fat taxes) and provision of costly information to reduce people's risk-perception bias are presented.

  17. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  18. Introducing local property tax for fiscal decentralization and local authority autonomy

    NASA Astrophysics Data System (ADS)

    Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diafantos G.

    2015-06-01

    Charles Tiebout (1956), in his work "A Pure Theory of Local Expenditures", provides a vision of the workings of the local public sector, acknowledging many similarities to the features of a competitive market, however omitting any references to local taxation. Contrary to other researchers' claim that the Tiebout model and the theory of fiscal decentralization are by no means synonymous, this paper aims to expand Tiebout's theory, by adding the local property tax in the context, introducing a fair, ad valorem property taxation system based on the automated assessment of the value of real estate properties within the boundaries of local authorities. Computer Assisted Mass Appraisal methodology integrated with Remote Sensing technology and GIS analysis is applied to local authorities' property registries and cadastral data, building a spatial relational database and providing data to be statistically processed through Multiple Regression Analysis modeling. The proposed scheme accomplishes economy of scale using CAMA procedures on one hand, but also succeeds in making local authorities self-sufficient through a decentralized, fair, locally calibrated property taxation model, providing rational income administration.

  19. Naval War College Review. Volume 68, Number 2, Spring 2015

    DTIC Science & Technology

    2015-01-01

    economy the government established a currency board that pegged the Bulgarian unit of currency, the lev, to the German mark� The banking sector was...Consider an attack during an armed conflict on the enemy’s banking , taxation, government pension, or airline reservations systems� Critics of a restrictive...targets cannot be struck kinetically in a fashion that would generate the same effects as cyber attacks� Consider the banking system� While kinetic

  20. Background Paper on State and Local Taxation.

    ERIC Educational Resources Information Center

    McLoone, Eugene

    This paper represents part of a comprehensive study of the existing New York State school support formulae. The report consists of (1) analysis of the 1969 State revenue increases -- wage increases and inflation, expansion of State and local government services, property tax relief, and increased annual revenue needs; (2) explication of factors…

  1. Taxes and the tobacco wars

    PubMed Central

    Green, L W

    1997-01-01

    In this issue (see pages 187 to 191) Dr. Vivian H. Hamilton and associates demonstrate that tax reductions introduced in 5 Canadian provinces in 1994 slowed the rate of decline in cigarette consumption in those jurisdictions. Although both reductions and increases in taxation have been shown to influence tobacco consumption, changes in smoking habits must also be understood in the context of battles being waged on other fronts in the tobacco wars. In addition, more finely detailed analyses are needed to determine the impact of taxation and other factors on the smoking habits of specific subgroups of the population, particularly teenagers. PMID:9012722

  2. Government and the Economy--Taxation.

    ERIC Educational Resources Information Center

    Perry, J. Harvey; McGregor, Gwyneth

    This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many…

  3. Sugar Price Supports and Taxation

    PubMed Central

    Dilk, Abby; Savaiano, Dennis A.

    2017-01-01

    Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar “tax” on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of “empty” calories (ie, foods with low-nutrient/high-caloric density)—sugar and high-fructose corn syrup being the primary sources—is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new source of funds to support nutrition education, not on lobbying efforts by the food industry or sugar and corn producers. PMID:28649143

  4. The Coast Artillery Journal. Volume 70, Number 2, February 1929

    DTIC Science & Technology

    1929-02-01

    described in Ordnance Pamphlet No. 2018 and in such texts as Gunnery and Position Finding for Antiaircraft Artillery, published by the Coast Artillery School...native tribes, the principal one of which, the Hova, formerly ruled the island, are of Malaysian stock. There is but one language spoken. The French...has cost money and taxation has been disproportionately heavy. Madagascar like France is over officialled. A third cause of friction is religion, the

  5. 26 CFR 1.508-1 - Notices.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... prescribed in subparagraph (2) of this paragraph No organization shall be exempt from taxation under section... this section are inapplicable to the following organizations: (a) Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a...

  6. 26 CFR 1.508-1 - Notices.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... prescribed in subparagraph (2) of this paragraph No organization shall be exempt from taxation under section... this section are inapplicable to the following organizations: (a) Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a...

  7. 26 CFR 1.508-1 - Notices.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... subparagraph (2) of this paragraph No organization shall be exempt from taxation under section 501(a) by reason... organizations: (a) Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church. See § 1.6033-2(h) regarding the definition of...

  8. 26 CFR 1.508-1 - Notices.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... subparagraph (2) of this paragraph No organization shall be exempt from taxation under section 501(a) by reason... organizations: (a) Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church. See § 1.6033-2(h) regarding the definition of...

  9. Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.

    ERIC Educational Resources Information Center

    Renner, Celia; Tanner, Margaret

    2001-01-01

    Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…

  10. Looking Forward to the 21st Century.

    ERIC Educational Resources Information Center

    Dunham, Daniel B.

    1986-01-01

    Discusses the changes in (1) education and human resources, (2) agriculture and natural resources, (3) government and taxation, (4) communication and transportation, and (5) jobs and economic development that will affect vocational education and the role of the American Vocational Association (AVA) in the near future. (CH)

  11. Soda Taxes: The Importance of Analysing Policy Processes

    PubMed Central

    Bodo, Yann Le; Wals, Philippe De

    2018-01-01

    Sarah A. Roache and Lawrence O. Gostin’s recent editorial comprehensively presents soda taxation rationales from a public health perspective. While we essentially agree that soda taxes are gaining momentum, this commentary expands upon the need for a better understanding of the policy processes underlying their development and implementation. Indeed, the umbrella concept of soda taxation actually covers a diversity of objectives and mechanisms, which may not only condition the feasibility and acceptability of a proposal, but also alter its impact. We briefly highlight some conditions that may have influenced soda tax policy processes and why further theory-driven case studies may be instructive. PMID:29764113

  12. 26 CFR 305.7871-1 - Indian tribal governments treated as States for certain purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for taxes); (3) Section 511(a)(2)(B) (relating to the taxation of colleges and universities which are... Code (relating to communications excise tax); and (4) Subchapter D of chapter 36 of the Code (relating...) Effective dates—(1) In general. Except as provided in paragraph (f)(2) of this section, the provisions of...

  13. 26 CFR 25.2701-1 - Special valuation rules in the case of transfers of certain interests in corporations and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... double taxation when an applicable retained interest is subsequently transferred. (2) Effect of section... individual transfers an equity interest in a corporation or partnership to a member of the individual's... time of the initial transfer, § 25.2701-4 provides a special rule to increase the individual's later...

  14. Smoking bans and the secondhand smoking problem: an economic analysis.

    PubMed

    Hofmann, Annette; Nell, Martin

    2012-06-01

    Smoking bans are gaining widespread support in the European Union and other countries. The vast majority of these bans are partial bans given that smoking is still permitted in certain places. This article investigates the role of partial smoking bans in coping with externalities caused by the secondhand smoking problem. Although it is widely known that Pigouvian taxation is superior to a perfect ban, this result does not necessarily carry over to a partial ban because taxes cannot (easily) be differentiated according to location. We show that under an easy and intuitive condition, (1) enacting a partial smoking ban alone always improves social welfare (a) in an unregulated society and (b) even in a regulated society if externalities can be eliminated, and (2) it is ensured that a combination of Pigouvian tax and a partial smoking ban leads to a higher social optimum than implementing corrective Pigouvian taxation alone.

  15. Effect of suppression of arabinoxylan synthetic genes in wheat endosperm on chain length of arabinoxylan and extract viscosity.

    PubMed

    Freeman, Jackie; Lovegrove, Alison; Wilkinson, Mark David; Saulnier, Luc; Shewry, Peter Robert; Mitchell, Rowan Andrew Craig

    2016-01-01

    Arabinoxylan (AX) is the dominant component within wheat (Triticum aestivum L.) endosperm cell walls, accounting for 70% of the polysaccharide. The viscosity of aqueous extracts from wheat grain is a key trait influencing the processing for various end uses, and this is largely determined by the properties of endosperm AX. We have previously shown dramatic effects on endosperm AX in transgenic wheat by down-regulating either TaGT43_2 or TaGT47_2 genes (orthologues to IRX9 and IRX10 in Arabidopsis, respectively) implicated in AX chain extension and the TaXAT1 gene responsible for monosubstitution by 3-linked arabinose. Here, we use these transgenic lines to investigate the relationship between amounts of AX in soluble and insoluble fractions, the chain-length distribution of these measured by intrinsic viscosity and the overall effect on extract viscosity. In transgenic lines expressing either the TaGT43_2 or TaGT47_2 RNAi transgenes, the intrinsic viscosities of water-extractable (WE-AX) and of a water-insoluble alkaline-extracted fraction (AE-AX) were decreased by between 10% and 50% compared to control lines. In TaXAT1 RNAi lines, there was a 15% decrease in intrinsic viscosity of WE-AX but no consistent effect on that of AE-AX. All transgenic lines showed decreases in extract viscosity with larger effects in TaGT43_2 and TaGT47_2 RNAi lines (by up to sixfold) than in TaXAT1 RNAi lines (by twofold). These effects were explained by the decreases in amount and chain length of WE-AX, with decreases in amount having the greater influence. Extract viscosity from wheat grain can therefore be greatly decreased by suppression of single gene targets. © 2015 The Authors. Plant Biotechnology Journal published by Society for Experimental Biology and The Association of Applied Biologists and John Wiley & Sons Ltd.

  16. Taxation and Indian Sovereignty: A Look at the Matter of Taxation in a State Tribal Context.

    ERIC Educational Resources Information Center

    Chandler, Dolores, Ed.; Cordero, Andreita, Ed.

    Responding to a need expressed by New Mexico American Indian tribal leaders, this document defines and clarifies the status of reservations vis a vis the state's legal authority to impose tax. Divided into two major sections dealing with a current orientation to tax laws and the legal background upon which they are founded, this document also…

  17. 45 CFR 303.3 - Location of noncustodial parents in IV-D cases.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., unemployment insurance, income taxation, driver's licenses, vehicle registration, and criminal records and... location, whichever occurs sooner. Quarterly attempts may be limited to automated sources, but must include...

  18. 45 CFR 303.3 - Location of noncustodial parents in IV-D cases.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., unemployment insurance, income taxation, driver's licenses, vehicle registration, and criminal records and... location, whichever occurs sooner. Quarterly attempts may be limited to automated sources, but must include...

  19. 45 CFR 303.3 - Location of noncustodial parents in IV-D cases.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., unemployment insurance, income taxation, driver's licenses, vehicle registration, and criminal records and... location, whichever occurs sooner. Quarterly attempts may be limited to automated sources, but must include...

  20. 45 CFR 303.3 - Location of noncustodial parents in IV-D cases.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., unemployment insurance, income taxation, driver's licenses, vehicle registration, and criminal records and... location, whichever occurs sooner. Quarterly attempts may be limited to automated sources, but must include...

  1. Taxation reduces social disparities in adult smoking prevalence.

    PubMed

    Siahpush, Mohammad; Wakefield, Melanie A; Spittal, Matt J; Durkin, Sarah J; Scollo, Michelle M

    2009-04-01

    The CDC, the WHO, and the World Bank promote increases in the price of cigarettes as an effective and important tobacco-control strategy. This study was designed to assess the extent to which the association between the price of cigarettes and smoking prevalence, as measured monthly, varies by income group. Australian population survey data collected monthly from January 1991 to December 2006 were used to estimate Poisson regression models to assess the impact of the price of cigarettes on smoking prevalence across three income groups. Analyses were conducted in 2008. There was strong evidence that real price and prevalence were negatively associated (p<0.001) and that the association was stronger in lower-income groups (p<0.001). One Australian dollar increase in price was associated with a decline of 2.6%, 0.3%, and 0.2% in the prevalence of smoking among low-, medium-, and high-income groups, respectively. Increasing the price of cigarettes not only is an effective tobacco-control strategy to lower smoking prevalence in the general population, but also may provide a means of reducing social disparities in smoking.

  2. The Impact of Taxes on Competition for CEOs.

    PubMed

    Krenn, Peter

    2017-07-03

    This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO.

  3. Taxing sugar-sweetened beverages: impact on overweight and obesity in Germany.

    PubMed

    Schwendicke, Falk; Stolpe, Michael

    2017-01-17

    Consumption of sugar-sweetened beverages (SSBs) increases the risk of overweight and obesity. Taxing SSBs could decrease daily energy consumption and body weight. This model-based study evaluated the impact of a 20% SSB-sales tax on overweight and obesity in the context of Germany. The population aged 15-79 years was modelled. Taxation was assumed to affect energy consumption via demand elasticities, which affected weight and BMI. Model-based analysis was performed to estimate the tax impact on BMI in different age, gender and income groups. Implementing a 20% SSB tax reduced energy consumption mainly in younger age groups, males, and those with low income. Taxation decreased the mean BMI in younger groups, with the largest decrease in those aged 20-29 years, while effects in groups 60 years or above were minimal. In absolute terms, taxation was estimated to avoid 1,028,000 (-3% relative reduction) overweight individuals and 479,000 obese individuals (-4%). Overweight decreased the most in males aged 20-29 years (408,000 fewer cases /-22%), the same applied for obesity (204,000/-22%). An SSB tax could have significant impact on overweight and obesity, which could translate into substantial reductions of morbidity and mortality.

  4. 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.

  5. The Impact of Taxes on Competition for CEOs

    PubMed Central

    Krenn, Peter

    2017-01-01

    Abstract This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO. PMID:29097851

  6. 26 CFR 54.4980H-1 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of service for the calendar year. For rules for government entities, and churches, or conventions or associations of churches, see § 54.4980H-2(b)(4). (6) Applicable premium tax credit. The term applicable... government entity or an organization described in section 501(c) that is exempt from taxation under section...

  7. History of Public School Education in Delaware. Bulletin, 1917, No. 18

    ERIC Educational Resources Information Center

    Weeks, Stephen B.

    1917-01-01

    Contained herein is a developed and researched history of Public School Education in Delaware, current as of 1917. Contents include: (1) Colonial growth and development; (2) The first attempts at State Education; (3) The beginnings of public schools; (4) The first State taxation for schools; (5) The State system: Administration of Groves and…

  8. The Big Squeeze on Tax Revenues for the Public Schools: The Midwest in the 1980s.

    ERIC Educational Resources Information Center

    Geske, Terry G.

    Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…

  9. 77 FR 44045 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-60; Introduction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-26

    ... the United States Defense Advanced Research Projects Agency (DARPA) to the list of agencies that have... taxation of Government cost-reimbursement contracts when contractors and their subcontractors purchase...

  10. A Theory of Money and Financial Institutions. Part IV. Fiat Money and Noncooperative Equilibrium in a Closed Economy,

    DTIC Science & Technology

    microeconomies ; Inflation and deflation; Transactions costs; The velocity of circulation and the quantity of money; A moncooperative game for the money market; Taxation, gross national product and welfare.

  11. The nutritional content of supermarket beverages: a cross-sectional analysis of New Zealand, Australia, Canada and the UK.

    PubMed

    Chepulis, Lynne; Mearns, Gael; Hill, Shaunie; Wu, Jason Hy; Crino, Michelle; Alderton, Sarah; Jenner, Katharine

    2018-02-07

    To compare the nutritional content, serving size and taxation potential of supermarket beverages from four different Western countries. Cross-sectional analysis. Multivariate regression analysis and χ 2 comparisons were used to detect differences between countries. Supermarkets in New Zealand (NZ), Australia, Canada and the UK. Supermarket beverages in the following categories: fruit juices, fruit-based drinks, carbonated soda, waters and sports/energy drinks. A total of 4157 products were analysed, including 749 from NZ, 1738 from Australia, 740 from Canada and 930 from the UK. NZ had the highest percentage of beverages with sugar added to them (52 %), while the UK had the lowest (9 %, P8 % sugar) categories. There is substantial difference between countries in the mean energy, serving size and proportion of products eligible for fiscal sugar taxation. Current self-regulatory approaches used in these countries may not be effective to reduce the availability, marketing and consumption of sugar-sweetened beverages and subsequent intake of free sugars.

  12. 77 FR 14048 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-08

    ... taxation, adverse changes in investment or exchange control regulations, political instability, which could... principal stability than is typically available in a portfolio of lower-rated longer-term, fixed income...

  13. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... (202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or....403(b)-7 Taxation of distributions and benefits. * * * * * (b) * * * (1) * * * Thus, to the extent...

  14. [On alcoholic beverage taxation in Spain].

    PubMed

    Mora, Toni

    Review the price elasticity of alcoholic beverages to identify the characteristics we should take into account to make a tax policy proposal. Systematic review of articles in EBSCOhost that include in their abstract and title the words alcohol and elasticity and alcohol and tax, over the last 20 years in academic journals in English. We found 11 references. Although price elasticity is quite similar across countries, it is heterogeneous with regard togender, age, consumption level and type of beverage. Ad-hoc policies proved ineffective due to the substitution effect, and regressive in their impact on populations with lower levels of income and consumption. Tax policies should be applied to all alcoholic beverages based on their volume of alcohol and all measures, such as the minimum price per unit, should be complemented with other policies. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  15. 7 CFR 3560.70 - Supplemental requirements for manufactured housing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... by the jurisdiction where the housing is located if such taxation is permitted under applicable law... the manufactured homes sustained no hidden damage during transportation and, for double-wide units...

  16. 78 FR 20893 - Legal Services Trade Mission to China, September 16-18, 2013

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-08

    ... services on United States laws for issues relating to taxation, employment, corporate finance, real estate... economy to a center of international business and finance, its need for sophisticated multinational legal...

  17. 76 FR 61147 - Advisory Committee to the Internal Revenue Service; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-03

    ...-resident alien taxation and tax reporting, withholding tax issues, identity theft, tax credit bonds... changes may preclude advance notice. Due to limited seating and security requirements, please call or e...

  18. Using Financial Ratios to Select Companies for Tax Auditing: A Preliminary Study

    NASA Astrophysics Data System (ADS)

    Marghescu, Dorina; Kallio, Minna; Back, Barbro

    Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and debited. The paper analyzes to what extent the financial performance of a company can be used as an indicator of tax defaults. We focus on one type of tax, namely employer's contribution, and four financial ratios. We evaluate the model in a study of Finnish companies by using a binomial logistic regression analysis. The study is exploratory and at a preliminary stage.

  19. 26 CFR 521.101 - Introductory.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish... property (including rentals and like payments in respect of motion picture films) derived from sources...

  20. 26 CFR 521.101 - Introductory.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish... property (including rentals and like payments in respect of motion picture films) derived from sources...