Science.gov

Sample records for green tax reform

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

    NASA Astrophysics Data System (ADS)

    Kim, Tae Heon

    2011-12-01

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

  2. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

  3. Tax Reform & University Development.

    ERIC Educational Resources Information Center

    Myers, John Holt

    This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

  4. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

  5. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

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

  6. Tax Reform 1975: Issues Facing Higher Education.

    ERIC Educational Resources Information Center

    Steinbach, Sheldon Elliot

    Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

  7. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

  8. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

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

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

    ERIC Educational Resources Information Center

    McIntyre, Michael J.; Steuerle, C. Eugene

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

  10. 26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9006 Statutory provisions; Tax Reform Act of 1969. Section 946 of the Tax Reform Act of 1969 (83 Stat. 729) provides as follows: Sec. 946... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Statutory provisions; Tax Reform Act of 1969....

  11. The Dilemmas of State-Local Tax Reform.

    ERIC Educational Resources Information Center

    Thomson, Procter

    The primary problem for American educational finance is not how to tax but how much to tax. In modern fiscal arrangements, States and localities extract resources from their citizens in some combination of sales, income, or wealth taxes. Any tax reform juggles the relative contribution of each source, but the total amount extracted is still the…

  12. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

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

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

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

  14. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

  15. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  16. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  17. 26 CFR 1.615-9 - Notification under Tax Reform Act of 1969.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-9 Notification under Tax Reform... prescribed by section 6072 or other provision of law for filing the taxpayer's income tax return for...

  18. 26 CFR 1.615-9 - Notification under Tax Reform Act of 1969.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-9 Notification under Tax Reform... prescribed by section 6072 or other provision of law for filing the taxpayer's income tax return for...

  19. Interactive Tax Reform: Simulating Impacts of Legislative Proposals.

    ERIC Educational Resources Information Center

    Downing, Roger H.; And Others

    1985-01-01

    Pennsylvania's mathematical modeling technique to evaluate tax reform proposals requires the following data: personal income at the local level and measures of the breakdown of property tax payment by land use classification. The simulation technique could be readily adapted in reorganizing educational finance systems. (MLF)

  20. The Consortium for Higher Education Tax Reform Report

    ERIC Educational Resources Information Center

    Center for Postsecondary and Economic Success, 2014

    2014-01-01

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

  1. The Real Issue: Need for Tax Reform

    ERIC Educational Resources Information Center

    Hall, David

    1973-01-01

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

  2. Plain Talk on Taxes. A Curriculum about Taxes. Understanding Tax Reform: Responsibilities and Advantages.

    ERIC Educational Resources Information Center

    Goss-Caldwell, Elsie

    This manual was developed to help low-reading-level adults understand how the tax system works. It is not intended to teach them how to prepare their own taxes, but to be more familiar with the tax system and what is required of them. The manual is organized in 10 chapters that cover the following material: introduction to taxes; who files and who…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and... amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as an owner...

  4. 26 CFR 7.48-3 - Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.48-3 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property... sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the......

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

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; And Others

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

  6. Tax Reform; A Minimalist Approach for Assisting the Low-Income.

    ERIC Educational Resources Information Center

    Burbridge, Lynn

    1987-01-01

    The 1986 Tax Reform Act is a positive step toward improving the plight of low-income families; however, it will not produce dramatic effects. The tax burden will be more equitable and low-income housing may increase, but a better way to help the poor is to develop a comprehensive set of assistance policies. (VM)

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

    ERIC Educational Resources Information Center

    Hoyt, Christopher R.

    1986-01-01

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

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

    ERIC Educational Resources Information Center

    Lin, Tingjin

    2009-01-01

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

  9. 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. {open_quotes}No regrets{close_quotes} tax reform

    SciTech Connect

    Cristofaro, A.

    1992-12-31

    The possible role of carbon taxes in reducing global warming is Aspects of global warming are discussed in this paper. Findings from a policy research program are very briefly summarized. The most significant finding is that the effects of a carbon tax on the economy and on industrial growth depend on what is done with the revenues. Models of the economic effects of an $80 billion carbon tax were compared for revenues applied to the federal deficit, income tax reduction, and investment tax credits. For revenues applied to retiring the federal deficit, the overall gross national product (GNP) decreased in the early years but was somewhat neutralized in the long run. Revenues applied to cut income taxes did not result in an increase of GNP levels at any time, and the use of revenues to provide investment tax credits showed mixed results.

  11. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary). Q-1: How does the amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits...

  12. The impact of tax reforms designed to encourage healthier grain consumption.

    PubMed

    Nordström, Jonas; Thunström, Linda

    2009-05-01

    In this paper, we simulate the effects of tax reforms aimed at encouraging healthier grain consumption. We use a rich data set on household grain consumption in 2003 from the market research institute GfK Sweden, combined with information on the nutritional content of the consumption. We estimate behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber density in grain products. Our results suggest that to direct the fiber intake towards nutritional recommendations, reforms with a substantial impact on consumer prices are required. Regardless of the type of subsidy implemented, the increase in the intake of fiber is accompanied by unwanted increases in nutrients that are often overconsumed: fat, salt and sugar. Funding the subsidies by taxing these nutrients, or less healthy commodities, helps to counteract such developments. PMID:19329203

  13. Tax Reform: Potential Impact of the Loss of Deductibility on Funding for Public Elementary and Secondary Schools.

    ERIC Educational Resources Information Center

    Jordan, K. Forbis; And Others

    1986-01-01

    Reviews possible impact of loss of deductibility of state and local taxes for individuals itemizing on their federal tax returns in proposed tax reform package being considered by Congress. The general assumption is that it will result in a decline in funds for education, but no one can predict potantial amount of decline. Includes a chart and two…

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

    ERIC Educational Resources Information Center

    McMullan, Sandra H.

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

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

    SciTech Connect

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

    2012-07-24

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

  16. 1994 Michigan School Finance And Property Tax Reform.

    ERIC Educational Resources Information Center

    Harvey, Lynn R.

    The funding and operation of Michigan's K-12 public school system was substantially changed in March 1994, with voter approval of a constitutional amendment and legislative adoption of 24 implementing state statutes. The comprehensive school funding proposal substantially reduced local property taxes; increased, and in some cases decreased, the…

  17. A Darker Shade of Green: The Importance of Ecological Thinking in Global Education and School Reform.

    ERIC Educational Resources Information Center

    Selby, David

    2000-01-01

    Examines the need for ecological thinking in global education reform, describing biocentric global education and discussing the importance of disciplinary convergence in biocentric global education. After explaining ecological school reform, the paper describes the Ontario Green Schools Project, which emphasized six areas (curriculum, school…

  18. Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

    ERIC Educational Resources Information Center

    Myers, John Holt

    1973-01-01

    Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

  19. Tax reform, population ageing and the changing labour supply behaviour of married women.

    PubMed

    Apps, P

    1991-01-01

    "The burden of financing retirement incomes in an ageing population is predicted to rise sharply in future decades. This paper investigates the effects of reforms to the Australian tax-benefit system involving a greater reliance on proportional taxation for raising revenue and a more targeted welfare system for cutting government expenditure, in order to reduce expected budget deficits. Estimates of changes in net incomes and hours of work suggest that reforms of this kind shift the tax burden to lower and middle income households with a second earner and that they can have counter-productive labour supply effects. The study explores the impact of projected increases in female work force participation and illustrates the importance of shifts in the labour supply of married women in predicting the fiscal effects of demographic change." PMID:12316986

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

    PubMed

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

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

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

    PubMed

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

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

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

    PubMed Central

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

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

  3. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. A Submission on Tax Reform from the Association of Universities and Colleges of Canada to the Standing Committee of the House of Commons on Finance and Economic Affairs.

    ERIC Educational Resources Information Center

    Association of Universities and Colleges of Canada, Ottawa (Ontario).

    The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

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

    PubMed

    Cannon, Amy S; Warner, John C

    2011-01-01

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

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

    PubMed

    Cannon, Amy S; Warner, John C

    2011-01-01

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

  9. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue... Act of 1984 (temporary). (a) Introduction—(1) Scope. This section prescribes temporary question and... Reform Act of 1984, Pub. L. No. 98-369. (2) Effective date. Except as otherwise provided by Answer 2...

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

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Mansfield Univ., PA. Rural Services Inst.

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

  12. Saying yes to taxes: the politics of tax reform campaigns in three northwestern states, 1965-1973.

    PubMed

    Pearson, Elizabeth

    2014-03-01

    This article analyzes factors shaping popular support for new taxes by examining variation in the outcomes of votes in nine American states during the 1960s and early 1970s. New taxes were endorsed in five states but rejected in four. Using comparative and historical methods focused on the cases of Oregon, Washington, and Idaho, the author argues that the sequence of policy making shapes popular vetoes through three mechanisms: the mobilization of interest groups, the information available to voters about a policy, and how the costs and benefits of a policy appear to voters. The findings demonstrate that voter perceptions of the potential gains and losses of a new policy are sociologically mobilized through the policy process. Controlling when popular veto points appear in a policy process is an understudied strategy that is employed by American state builders to overcome ambivalence toward the fiscal imperatives of the activist state.

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

    SciTech Connect

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

    1994-12-31

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

  14. 26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... purpose of ascertaining the existence, location, extent or quality of any deposit of ore or other mineral... the Tax Reform Act of 1984). 1810(1)(4) 7701(b) Election to be treated as a resident alien Taxable... rules for making the election to be treated as a resident alien. The election under Act section...

  15. 26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... purpose of ascertaining the existence, location, extent or quality of any deposit of ore or other mineral... the Tax Reform Act of 1984). 1810(1)(4) 7701(b) Election to be treated as a resident alien Taxable... rules for making the election to be treated as a resident alien. The election under Act section...

  16. 26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... purpose of ascertaining the existence, location, extent or quality of any deposit of ore or other mineral... the Tax Reform Act of 1984). 1810(1)(4) 7701(b) Election to be treated as a resident alien Taxable... rules for making the election to be treated as a resident alien. The election under Act section...

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

    PubMed

    Oberlander, Jonathan

    2008-01-01

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

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

    PubMed

    Oberlander, Jonathan

    2008-01-01

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

  19. Impact of federal and state income taxes on timber income in the northeast and midwest following the 1986 Tax Reform Act

    SciTech Connect

    Siegel, W.C.; Haney, H.L.; Peters, D.M.; Bettinger, P.; Callihan, D.S.

    1996-12-31

    The purpose of this article is to illustrate the combined impact of federal and state income taxes on NIPF owners with timber sale income. It (1) reviews the federal income tax provisions that apply to NIPF landowners; (2) outlines state income tax provisions for the Northeast and Midwest states for 1994; (3) analyzes federal and state income tax liabilities for two NIPF case examples in the Northeast and Midwest; and (4) discusses the benefit of the installment sale tax planning strategy.

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

    NASA Astrophysics Data System (ADS)

    McConnell, Scott L. B.

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

  1. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

    An income tax guide is presented to aid families with certain aspects of the Tax Reform Act of 1986 that specifically affect disabled persons and their families. Among items covered are personal and standard deductions, the additional standard deduction, deduction for dependents, deductions for medical expenses, and tax credits. (Author/DB)

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  3. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Tax return preparer. 26.7701-1 Section 26.7701... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of...

  4. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Applicable rate of tax. 26.2641-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by...

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

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

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

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

    PubMed

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

    2013-09-15

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

  7. Educational Reform in Oklahoma.

    ERIC Educational Resources Information Center

    Butorac, Marylin M.; First, Patricia F.

    1994-01-01

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

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  9. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

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

  10. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    PubMed

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

    2004-05-12

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

  12. Consumption Taxes and Economic Efficiency with Idiosyncratic Wage Shocks

    ERIC Educational Resources Information Center

    Nishiyama, Shinichi; Smetters, Kent

    2005-01-01

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

  13. 26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed

    Lynch, William T

    2015-10-01

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

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

    PubMed

    Lynch, William T

    2015-10-01

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

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

    ERIC Educational Resources Information Center

    Goldberg, Kalman; Scott, Robert C.

    2000-01-01

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

  17. Reforming Science: Structural Reforms

    PubMed Central

    2012-01-01

    Science has a critical role to play in addressing humanity's most important challenges in the twenty-first century. However, the contemporary scientific enterprise has developed in ways that prevent it from reaching maximum effectiveness and detract from the appeal of a research career. To be effective, the methodological and culture reforms discussed in the accompanying essay must be accompanied by fundamental structural reforms that include a renewed vigorous societal investment in science and scientists. PMID:22184420

  18. Michigan School Finance Reform. Analysis of the Enacted School Finance/Education Reform Package. Issue Paper.

    ERIC Educational Resources Information Center

    Towne, George; And Others

    In March 1994, Michigan voters approved a ballot proposal that used a mixture of state and local taxes to fund the K-12 educational system. This document presents a comprehensive review of the issues affected by the reform. The enacted K-12 school-finance reform package made a major change in the way state aid was distributed to local school…

  19. Health reform redux: learning from experience and politics.

    PubMed

    Ross, Johnathon S

    2009-05-01

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

  20. Health Reform Redux: Learning From Experience and Politics

    PubMed Central

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Goldberg, Kalman

    2000-01-01

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

  2. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

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

    ERIC Educational Resources Information Center

    Barro, Josh

    2010-01-01

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

  4. Reformer Fuel Injector

    NASA Technical Reports Server (NTRS)

    Suder, Jennifer L.

    2004-01-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

    ... Internal Revenue Service Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates... information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES:...

  6. Reforms to Funding Education in Four Canadian Provinces

    ERIC Educational Resources Information Center

    Garcea, Joseph

    2014-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Kesavan, Sathees Kumar

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

  8. Comprehensive and Fair Tax Reform Act

    THOMAS, 112th Congress

    Sen. Reid, Harry [D-NV

    2011-01-25

    01/25/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S129) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  9. Ditch and Irrigation Company Tax Reform Act

    THOMAS, 112th Congress

    Sen. Udall, Mark [D-CO

    2012-11-29

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

  10. Financing Higher Education after Tax Reform.

    ERIC Educational Resources Information Center

    Anderson, Richard E.; Meyerson, Joel W.

    1987-01-01

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

  11. Green Skills for Green Economy: Case of the Environmental Education Role in Kazakhstan's Economy

    ERIC Educational Resources Information Center

    Dlimbetova, Gaini; Zhylbaev, Zhanbol; Syrymbetova, Lyailya; ?liyeva, Aiman

    2016-01-01

    The research on situation with developing "green skills" in conditions of transition to "green economy" is analysed in this article. Kazakhstan like many other states has been going through transition to "green economy" since 2013. Economic reforms have made an impact on the system of environmental education. The…

  12. Wisconsin's Elementary-Secondary School Finance Reform Legislation: Assembly Substitute Amendment 1 to 1973 Assembly Bill 300.

    ERIC Educational Resources Information Center

    Buchmiller, Archie A.

    This paper traces the development of school finance reform pressures in Wisconsin from pressure in 1967 for property tax reform to 1973 legislative reform proposals. The 1973 proposal is designed to provide further equalization of educational opportunity to all Wisconsin students and to guarantee adequate financial resources to provide these…

  13. Interest Group Influences in Advancing and Inhibiting Educational Finance Reform: The Politics of Equity in Vermont's Act 60.

    ERIC Educational Resources Information Center

    Mathis, William J.

    This paper analyzes educational-finance reform in Vermont, which culminated in the passage of Act 60, a comprehensive education and tax reform measure, and the subsequent political furor the act engendered. It outlines the pre-reform background focusing on early civil-society organizations and the unique political landscape in Vermont. The article…

  14. Slab reformer

    NASA Technical Reports Server (NTRS)

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

    1984-01-01

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

  15. Slab reformer

    DOEpatents

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

    1985-03-12

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

  16. Slab reformer

    DOEpatents

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

    1984-02-07

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

  17. Slab reformer

    DOEpatents

    Spurrier, F.R.; DeZubay, E.A.; Murray, A.P.; Vidt, E.J.

    1984-02-07

    Slab-shaped high efficiency catalytic reformer configurations are disclosed particularly useful for generation of fuels to be used in fuel cell based generation systems. A plurality of structures forming a generally rectangular peripheral envelope are spaced about one another to form annular regions, an interior annular region containing a catalytic bed and being regeneratively heated on one side by a hot combustion gas and on the other side by the gaseous products of the reformation. An integrally mounted combustor is cooled by impingement of incoming oxidant. 14 figs.

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

    ERIC Educational Resources Information Center

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

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

  19. Medicare, health care reform, and older adults.

    PubMed

    McCracken, Ann L

    2010-12-01

    Nurses will play a key role in health care reform, educating and engaging consumers, providing input into and monitoring implementation, and assisting organizations with transition to new policies. As the largest group of professional health care providers, nurses must be key players in the actualization of health care reform. This article addresses how The Patient Protection and Affordable Care Act of 2010 and the Health Care and Education Reconciliation Act of 2010 will affect the solvency of Medicare, what older adults will gain, effects on quality and effectiveness of care, cost reduction, changes in taxes, and the key provisions of special interest to nurses.

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

    ERIC Educational Resources Information Center

    Mathis, William J.

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

  1. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  2. Rethinking Reform

    ERIC Educational Resources Information Center

    Garland, James C.

    2010-01-01

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

  3. Toothless Reform?

    ERIC Educational Resources Information Center

    Smarick, Andy

    2010-01-01

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

  4. What Reform?

    ERIC Educational Resources Information Center

    Welsh, Patrick

    1986-01-01

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

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

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

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

  6. The Effects of Higher Education Funding Reforms on the Lifetime Incomes of Graduates. CEE DP 78

    ERIC Educational Resources Information Center

    Dearden, Lorraine; Fitzsimons, Emla; Goodman, Alissa; Kaplan, Greg

    2008-01-01

    This paper undertakes a quantitative analysis of substantial reforms to the system of higher education (HE) finance first announced in 2004 and then revised again in July 2007. The reforms introduced deferred fees for HE, payable by graduates through the tax system in the form of income-contingent repayments on loans subsidised by the government.…

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

    ERIC Educational Resources Information Center

    Herrington, Carolyn D.; Nakib, Yasser A.

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

  8. Tax subsidies for private health insurance.

    PubMed

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

    2003-05-01

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

  9. Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Committee on Ways and Means.

    This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

  10. Reforming Science Education.

    ERIC Educational Resources Information Center

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

    1995-01-01

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

  11. The Real Implications of "Benevolent" SEN Reform

    ERIC Educational Resources Information Center

    Attwood, Lynn

    2013-01-01

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

  12. Funding Impediments to Education Reform in West Virginia.

    ERIC Educational Resources Information Center

    Meckley, Richard

    1986-01-01

    Prospects for financing educational reform in West Virginia are grim. Added to the state's high unemployment rate are the following problems: declining sales, income, and property tax revenues and erosion of federal support due to Gramm-Rudman-Hollings. Residents have set other priorities for public funding. Includes five references. (MLH)

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

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

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

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

  15. 26 CFR 25.2501-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... sections 2521 (as in effect prior to its repeal by the Tax Reform Act of 1976), 2522, and 2523. For each... there, for even a brief period of time, with no definite present intention of moving therefrom... intention to change domicile effect such a change unless accompanied by actual removal. (c)...

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

    PubMed

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

    2007-12-01

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

  17. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in section 1271(b) of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2085), with the United... as a passive foreign investment company under sections 1297 and 1298 with respect to a U.S. taxpayer... tax purposes in their own jurisdiction. See Rev. Proc. 2006-23 (2006-1 C.B. 900) (see §...

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

    ERIC Educational Resources Information Center

    Ziliak, James P.

    2007-01-01

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

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

    ERIC Educational Resources Information Center

    Beckham, Joseph C.; Godbey, Galen C.

    1980-01-01

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

  20. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. Reforming Again: Now Teachers

    ERIC Educational Resources Information Center

    Marx, Ronald W.

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Deacon, Andrea

    2013-01-01

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

  7. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  8. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

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

    2008-10-01

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

  9. Public pension reform in Japan.

    PubMed

    Liu, L

    2000-01-01

    The March 2000 pension reform in Japan focused on the long-term financial sustainability of the country's two-tiered public pension system. The government opted for incremental changes in order to maintain pension solvency through 2060. Those changes could reduce future pension funding liability by an estimated one-third. Further, the decision to avoid structural reforms of its pension programs was based on fiscal considerations. Expanding general revenue funding for the first tier from the current share of one-third to cover the entire cost would require increases in the consumption tax that proved to be politically unacceptable. Fully privatizing the second, earnings-related tier would entail transition costs too great to bear at a time of rising budget deficits. In addition, the Japanese public generally supported the sharing of financial burden for public pension programs through a combination of benefit cuts, a raise in the pensionable age, and contribution rate increases. If current cost projections prove to be inaccurate, future pension reviews (scheduled every 5 years) will give the government further opportunity to fine-tune program changes.

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

  11. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes..., or other local governmental authorities, except income taxes. (b) When it is not possible...

  13. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes: (1) Taxes that a governmental unit is legally required to pay are allowable, except for...

  14. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Anchors for Education Reforms

    ERIC Educational Resources Information Center

    Alok, Kumar

    2012-01-01

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

  16. Beyond Reform: Transformation

    ERIC Educational Resources Information Center

    Davidson, Jill

    2007-01-01

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

  17. Sputnik Reform Revisited.

    ERIC Educational Resources Information Center

    Strickland, Charles E.

    1985-01-01

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

  18. Green Architecture

    NASA Astrophysics Data System (ADS)

    Lee, Seung-Ho

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

  19. Successful Strategies for Planning a Green Building.

    ERIC Educational Resources Information Center

    Browning, William D.

    2003-01-01

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

  20. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

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

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

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

  2. Treasury's tax proposals will hurt U. S. producers

    SciTech Connect

    Pollio, G.; Riemenschneider, C.

    1985-03-01

    In the face of an oil glut and uncertainty over OPEC pricing, some countries have imposed special fiscal policies to encourage continued oil and gas development. However, the U.S. Treasury Department has proposed tax reforms that would adversely affect the American energy industry. This article discusses the complex Treasury plan and its possible impact on oil and gas, as well as several alternative plans.

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

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

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

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

    PubMed

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

    2015-07-01

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

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

    PubMed

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

    2015-07-01

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

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

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

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

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

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

  8. Code Green.

    ERIC Educational Resources Information Center

    McMinn, John

    2002-01-01

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

  9. Green Infrastructure

    EPA Science Inventory

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

  10. Green Roofs

    SciTech Connect

    2004-08-01

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

  11. Green Coffee

    MedlinePlus

    ... orange in combination with caffeine or caffeine-containing herbs can increase blood pressure and heart rate in ... serious heart problems. Avoid this combination.Caffeine-containing herbs and supplementsUsing green coffee along with other caffeine- ...

  12. A Tax Leeway Study. Property Taxes, Individual Income Taxes and Sales and Gross Receipts Taxes in the United States and New York State.

    ERIC Educational Resources Information Center

    Gaughan, James M.

    Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

  13. Transportation fuel taxes around the world: More, more taxes

    SciTech Connect

    Not Available

    1993-10-30

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

  14. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

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

  15. Green politics in Germany: what is Green health care policy?

    PubMed

    Wörz, M; Wismar, M

    2001-01-01

    For the first time ever, a Green party has governed in Germany. From September 1998 to January 2001 the German Green party, Bündnis 90/Die Grünen, held the Federal Ministry of Health. Little has been said so far about Bündnis 90/Die Grünen and its relation to health policy. This article is intended to fill that void. An analysis of the health policy program of the Greens reveals that it centers around moving the health sector toward more comprehensiveness and decentralization, strengthened patients' rights, increased use of preventive and alternative medicine, and a critique of the German cost-containment debate and policy. The current health policy program of the Greens is closest to that of the Party of Democratic Socialism, and to a lesser extent it has affinities to the program of the Social Democratic Party. The health policy program of Bündnis 90/Die Grünen is furthest from those of the Christian Democratic Union and the Free Democratic Party. The health care reforms passed in 1998 and 1999 were not a shift toward a "Green paradigm" of health care policy, because they included no fundamental changes. In addition, cost-containment is still a major political goal in German health care policy. PMID:11809012

  16. New Public Management in Educational Reform in Norway

    ERIC Educational Resources Information Center

    Solhaug, Trond

    2011-01-01

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

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

    ERIC Educational Resources Information Center

    Roberts, Jay

    2007-01-01

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

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

    PubMed

    Collignon, B H

    1994-01-01

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

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

    PubMed

    Collignon, B H

    1994-01-01

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

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

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  1. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  2. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

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

  3. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  4. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

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

  5. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

  6. Why public health services? Experiences from profit-driven health care reforms in Sweden.

    PubMed

    Dahlgren, Göran

    2014-01-01

    Market-oriented health care reforms have been implemented in the tax-financed Swedish health care system from 1990 to 2013. The first phase of these reforms was the introduction of new public management systems, where public health centers and public hospitals were to act as private firms in an internal health care market. A second phase saw an increase of tax-financed private for-profit providers. A third phase can now be envisaged with increased private financing of essential health services. The main evidence-based effects of these markets and profit-driven reforms can be summarized as follows: efficiency is typically reduced but rarely increased; profit and tax evasion are a drain on resources for health care; geographical and social inequities are widened while the number of tax-financed providers increases; patients with major multi-health problems are often given lower priority than patients with minor health problems; opportunities to control the quality of care are reduced; tax-financed private for-profit providers facilitate increased private financing; and market forces and commercial interests undermine the power of democratic institutions. Policy options to promote further development of a nonprofit health care system are highlighted.

  7. Amid Some Grumbling, Clinton Wins Praise for His Reforms of Arkansas Education.

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    1992-01-01

    Since 1983, Arkansas Governor Bill Clinton has made education the central focus of his administration, raising teacher salaries and qualification requirements, encouraging participation in higher education, and raising taxes to fund reform despite resistance. Continuing problems include limited resources and low esteem for state colleges among the…

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

    ERIC Educational Resources Information Center

    Morice, Linda C.

    2012-01-01

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

  9. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

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

  10. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

    Outlines the Internal Revenue Service interpretation of qualification for tax-exempt status for educational organizations. Points out that tax-exempt status is revocable and that not all income of tax-exempt organizations is tax free. Reviews the Revenue Act of 1950. (MD)

  11. Green roofs: potential at LANL

    SciTech Connect

    Pacheco, Elena M

    2009-01-01

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

  12. Small Schools Reform Narratives

    ERIC Educational Resources Information Center

    Lehman, Beth M.; Berghoff, Beth

    2013-01-01

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

  13. Reform: To What End?

    ERIC Educational Resources Information Center

    Rose, Mike

    2010-01-01

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

  14. School Reform. IDRA Focus.

    ERIC Educational Resources Information Center

    IDRA Newsletter, 1998

    1998-01-01

    This theme issue addresses school reform, focusing on accountability, attrition, public-supported private education, equitable education, and schoolwide reform. "School-Student Performance and Accountability" (Jose A. Cardenas) discusses what constitutes good performance in school; the shifting emphasis among the input, output, and process of…

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

    ERIC Educational Resources Information Center

    Lim, Younghee

    2008-01-01

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

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  17. Religious Challenges to School Voucher and Tax Benefit/Scholarship Programs

    ERIC Educational Resources Information Center

    McCarthy, Martha

    2016-01-01

    A key component of current school reform efforts focuses on increasing parental choice through voucher systems and programs that provide tax benefits for contributions to scholarship programs for private school tuition. Indeed, proposals to adopt such programs have been or currently are being considered in four-fifths of the states, and about half…

  18. 26 CFR 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... into account under section 146 (relating to volume cap on private activity bonds), the state... the Tax Reform Act of 1986), the issuer must submit the annual report containing information on the... (k)(6). (2) State certification with respect to volume cap—(i) In general. If an issue is subject...

  19. Reforming Science: Methodological and Cultural Reforms

    PubMed Central

    Casadevall, Arturo; Fang, Ferric C.

    2012-01-01

    Contemporary science has brought about technological advances and an unprecedented understanding of the natural world. However, there are signs of dysfunction in the scientific community as well as threats from diverse antiscience and political forces. Incentives in the current system place scientists under tremendous stress, discourage cooperation, encourage poor scientific practices, and deter new talent from entering the field. It is time for a discussion of how the scientific enterprise can be reformed to become more effective and robust. Serious reform will require more consistent methodological rigor and a transformation of the current hypercompetitive scientific culture. PMID:22184414

  20. A taxing environment: evaluating the multiple objectives of environmental taxes.

    PubMed

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  1. Green foot.

    PubMed

    LeFeber, W P; Golitz, L E

    1984-07-01

    Pseudomonas aeruginosa may infect the skin surface, nails, hair follicles, or deeper tissues. We report a 13-year-old male with an asymptomatic green discoloration of the toenails and sole of the right foot. Pseudomonas aeruginosa was cultured from the shoe, but not from the discolored skin. We suspect that constant wearing of occlusive, rubber-soled, basketball shoes associated with hyperhidrosis allowed colonization of his shoe with pseudomonas. This case is unique in that colonization resulted in a green color of the foot not associated with infection of the skin.

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

    ERIC Educational Resources Information Center

    Mensah, Felicia Moore

    2011-01-01

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

  3. Going Green.

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2001-01-01

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

  4. Green Schools.

    ERIC Educational Resources Information Center

    Kozlowski, David, Ed.

    1998-01-01

    Discusses "going green" concept in school-building design, its cost-savings benefits through more efficient energy use, and its use by the State University of New York at Buffalo as solution to an energy retrofit program. Examples are provided of how this concept can be used, even for small colleges without large capital budgets, and how it can…

  5. Green Power

    ERIC Educational Resources Information Center

    Schaffhauser, Dian

    2009-01-01

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

  6. Buying Green

    ERIC Educational Resources Information Center

    Layng, T. V. Joe

    2010-01-01

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

  7. Green pioneers.

    PubMed

    Trueland, Jennifer

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

  8. Think green.

    PubMed

    Serb, Chris

    2008-08-01

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

  9. Green pioneers.

    PubMed

    Trueland, Jennifer

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

  10. Going Green

    ERIC Educational Resources Information Center

    Witkowsky, Kathy

    2009-01-01

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

  11. Green Leaders

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2008-01-01

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

  12. Think green.

    PubMed

    Serb, Chris

    2008-08-01

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

  13. Catalytic reforming methods

    DOEpatents

    Tadd, Andrew R; Schwank, Johannes

    2013-05-14

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

  14. Atuarfitsialak: Greenland's Cultural Compatible Reform

    ERIC Educational Resources Information Center

    Wyatt, Tasha R.

    2012-01-01

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

  15. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In...

  18. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In...

  19. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section... Minimum tax for tax preferences. The tax imposed by section 56 applies to an organization subject to tax under section 511 with respect to items of tax preference which enter into the computation of...

  20. Non-catalytic recuperative reformer

    SciTech Connect

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

    2015-12-22

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

  1. NETL - Fuel Reforming Facilities

    ScienceCinema

    None

    2016-07-12

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

  2. Ritualism, Privilege, and Reform

    ERIC Educational Resources Information Center

    Hefferlin, JB Lon

    1970-01-01

    Revised version of paper given at National Conference on Higher Education in March 1970, on the need to break away from routine and ritual in higher education insitutions and establish educational and institutional reforms. (IR)

  3. NETL - Fuel Reforming Facilities

    SciTech Connect

    2013-06-12

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

  4. Green toxicology.

    PubMed

    Maertens, Alexandra; Anastas, Nicholas; Spencer, Pamela J; Stephens, Martin; Goldberg, Alan; Hartung, Thomas

    2014-01-01

    Historically, early identification and characterization of adverse effects of industrial chemicals was difficult because conventional toxicological test methods did not meet R&D needs for rapid, relatively inexpensive methods amenable to small amounts of test material. The pharmaceutical industry now front-loads toxicity testing, using in silico, in vitro, and less demanding animal tests at earlier stages of product development to identify and anticipate undesirable toxicological effects and optimize product development. The Green Chemistry movement embraces similar ideas for development of less toxic products, safer processes, and less waste and exposure. Further, the concept of benign design suggests ways to consider possible toxicities before the actual synthesis and to apply some structure/activity rules (SAR) and in silico methods. This requires not only scientific development but also a change in corporate culture in which synthetic chemists work with toxicologists. An emerging discipline called Green Toxicology (Anastas, 2012) provides a framework for integrating the principles of toxicology into the enterprise of designing safer chemicals, thereby minimizing potential toxicity as early in production as possible. Green Toxicology`s novel utility lies in driving innovation by moving safety considerations to the earliest stage in a chemical`s lifecycle, i.e., to molecular design. In principle, this field is no different than other subdisciplines of toxicology that endeavor to focus on a specific area - for example, clinical, environmental or forensic toxicology. We use the same principles and tools to evaluate an existing substance or to design a new one. The unique emphasis is in using 21st century toxicology tools as a preventative strategy to "design out" undesired human health and environmental effects, thereby increasing the likelihood of launching a successful, sustainable product. Starting with the formation of a steering group and a series of workshops

  5. Superfund reform gets a yellow light

    SciTech Connect

    Begley, R.

    1994-08-03

    Despite progress on some fronts, the effort to reauthorize the Superfund law is being slowed by the House committee in charge of taxes. Leaders of the House Ways and Means Committee are telling the reform bill`s supporters to forget about their goal of completing action by mid-August, 1994. At a hearing last week, committee members rehashed the litany of complaints about the Superfund program and said significant improvements are needed before they would pass a bill. They are also concerned about the bill`s provisions for paying for a new fund to settle disputes between insurers and those liable for cleanups. Threatening the fragile consensus supporting the bill are increasingly bitter divisions within the insurance industry over whether the proposed tax to pay for that fund should be completely prospective or partly retrospective. Meanwhile, a House Public Works and Transportation subcommittee approved the Administration`s bill after fighting back amendments to eject retroactive liability and to weaken groundwater cleanup standards. The subcommittee also removed a requirement to extend liability to pollutants and contaminants not listed as hazardous.

  6. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

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

    NASA Astrophysics Data System (ADS)

    Mensah, Felicia Moore

    2011-09-01

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

  8. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

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

  9. Some problems with pro-competition reforms.

    PubMed

    Agich, G J; Begley, C E

    1985-01-01

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

  10. Some problems with pro-competition reforms.

    PubMed

    Agich, G J; Begley, C E

    1985-01-01

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

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

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

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

  12. A Review of the Major Issues and Problems of Welfare Reform; A Background Paper Developed for the Community Services Administration.

    ERIC Educational Resources Information Center

    Technical Assistance Research Programs, Inc., Washington, DC.

    This background paper was developed for the Community Services Administration (CSA) in order to provide background information concerning welfare reform. It examines possible public assistance strategies, such as the following: (1) broad-based cash transfer (negative income tax, wage rate subsidies, demogrants, and family allowances), (2)…

  13. Ecuador's silent health reform.

    PubMed

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

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  15. Green Manufacturing

    SciTech Connect

    Patten, John

    2013-12-31

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

  16. Health care reforms

    PubMed Central

    Prevolnik Rupel, Valentina

    2016-01-01

    Abstract In large systems, such as health care, reforms are underway constantly. The article presents a definition of health care reform and factors that influence its success. The factors being discussed range from knowledgeable personnel, the role of involvement of international experts and all stakeholders in the country, the importance of electoral mandate and governmental support, leadership and clear and transparent communication. The goals set need to be clear, and it is helpful to have good data and analytical support in the process. Despite all debates and experiences, it is impossible to clearly define the best approach to tackle health care reform due to a different configuration of governance structure, political will and state of the economy in a country. PMID:27703543

  17. Comprehensive Solutions for Urban Reform

    ERIC Educational Resources Information Center

    Kilgore, Sally

    2005-01-01

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

  18. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  19. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  20. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  2. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  3. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  4. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  5. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  6. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  7. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  8. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  9. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general rules relating to the failure to file tax return or to pay tax, see the regulations under section 6651 contained... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

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

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

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

  13. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  14. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  16. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  18. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  19. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  20. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  1. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  2. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  3. Tax exemption. Challenge and opportunity for not-for-profit hospitals.

    PubMed

    Meadors, A C; Schreiber, K

    1994-01-01

    As healthcare reform is debated over the next several years, not-for-profit hospitals will see increased challenges to their tax-exempt status. Over the past forty years, the requirements for maintaining a tax-exempt status have undergone numerous changes. In the last several years, several states have challenged the right of hospitals to maintain this desired status. As we move toward the mid-1990s, it will be critical for not-for-profit hospitals to demonstrate and communicate their commitment to charitable endeavors. PMID:10134877

  4. The Effects of Educational Reform

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  5. Kudzu, Rabbits, and School Reform.

    ERIC Educational Resources Information Center

    Goodlad, John I.

    2002-01-01

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

  6. Globalization, Citizenship and Educational Reform

    ERIC Educational Resources Information Center

    Qi, Jie

    2009-01-01

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

  7. The Latest Chapter in Reform.

    ERIC Educational Resources Information Center

    Imber, Michael

    2003-01-01

    As David Tyack and Larry Cuban demonstrate in "Tinkering Toward Utopia," the history of U.S. education reforms is that of mixed success and failure. Characteristics of reforms that take hold in schools include those that involve building new facilities, are easy to administer, and are legally mandated. Another major school reform initiative, the…

  8. Reforming Technical and Technological Education.

    ERIC Educational Resources Information Center

    Wilson, David N.

    1993-01-01

    Review of technical and technological educational reform in Brazil, Canada, Germany, Great Britain, Indonesia, Malaysia, Singapore, and Sweden shows that reform takes time to complete effectively, long-term approaches are needed, and reform is linked to industrial development, regional cooperation, and decentralized decision making. (SK)

  9. Teacher Education Reforms in Albania.

    ERIC Educational Resources Information Center

    Whitehead, Joan

    2000-01-01

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

  10. Green Phosphors

    NASA Astrophysics Data System (ADS)

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

    2014-11-01

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

  11. Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

    PubMed

    Blesch, Gregg

    2008-04-14

    The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT. PMID:18700384

  12. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

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

  13. Employment Tax Credit Utilization.

    ERIC Educational Resources Information Center

    Parkinson, Jan

    Utilizing data collected through a national survey of employers, the impact of federal tax credit programs for employers of Work Incentive Program (WIN) participants and Aid to Families with Dependent Children (AFDC) recipients was assessed. Six major questions were addressed: (1) What differences there were in the use of the WIN and welfare tax…

  14. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

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

  15. Reforming the Undergraduate Experience

    ERIC Educational Resources Information Center

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

    2008-01-01

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

  16. Prisons and Sentencing Reform.

    ERIC Educational Resources Information Center

    Galvin, Jim

    1983-01-01

    Reviews current themes in sentencing and prison policy. The eight articles of this special issue discuss selective incapacitation, prison bed allocation models, computer-scored classification systems, race and gender relations, commutation, parole, and a historical review of sentencing reform. (JAC)

  17. Reforming Underperforming High Schools

    ERIC Educational Resources Information Center

    MDRC, 2013

    2013-01-01

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

  18. Educational Reform in Thailand

    ERIC Educational Resources Information Center

    Bennett, Nicholas

    1975-01-01

    Recommendations for the reform of the administrative structure, curriculum and methods, and equality of Thailand's educational system are provided. This journal is available from the Unesco Regional Office for Education in Asia, Darakarn Building, 920 Sukhumvit Road, P.O. Box 1425, Bangkok, Thailand.

  19. Children and Welfare Reform.

    ERIC Educational Resources Information Center

    Behrman, Richard E., Ed.

    2002-01-01

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

  20. Welfare Reform and Health

    ERIC Educational Resources Information Center

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

    2005-01-01

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

  1. Reform and Resistance.

    ERIC Educational Resources Information Center

    Hefferlin, JB Lon

    This article is the 7th in a series of AAHE research reports. It summarizes research that has been done on academic reform and the resistance to it and speculates what this research implies for future practice. Academic or curricular change is first of all organizational change and colleges and universities are organized and run in such a way as…

  2. Examining Comprehensive School Reform

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  3. The Stuttgart Reform Concept.

    ERIC Educational Resources Information Center

    Bienert, F.

    1987-01-01

    Reviews curriculum reform being implemented at the Library School of Stuttgart for students planning to work in public libraries. Components of the new curriculum include core courses in library science, electives in special areas of librarianship, seminars in chosen subject disciplines, and field work in libraries and government agencies. (LRW)

  4. Reforming using erionite catalysts

    SciTech Connect

    Liers, J.; Meusinger, J.; Moesch, A. ); Reschetilowski, W. )

    1993-08-01

    The advantage of reforming on erionite catalysts is a product with high octane numbers and low amounts of aromatics. This advantage seems to be slight at reaction pressures lower than 25 bar. But it is possible to compensate for the influence of pressure by varying the erionite content within the catalyst and the reaction temperature. When reforming on Pt/Al[sub 2]O[sub 3] catalysts, the following reactions take place: dehydrocyclization of paraffins to naphthenes, dehydrogenation of naphthenes to aromatics, isomerication of normal paraffins remains in the product, lowering its octane number. By using a Ni/H-erionite catalyst, the octane rating can be increased by 3 to 7 numbers through selective hydrocracking of n-alkanes in the reformate. Erionite catalysts favor shape-selective hydrocracking of normal paraffins and the formation of cyclopentane derivatives lowering the content of aromatics during reforming reactions. Reducing the reaction pressure decreases hydrocracking activity and cyclopentane formation. These results can be interpreted in terms of thermodynamic restrictions and deactivation.

  5. Reforming Teacher Pay

    ERIC Educational Resources Information Center

    Burns, Susan Freeman; Gardner, Catherine D.

    2010-01-01

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

  6. Educational Reform in Louisiana.

    ERIC Educational Resources Information Center

    Maxcy, Spencer J.; Maxcy, Doreen O.

    1993-01-01

    Although education has appealed to southern governors as a catapult to historical recognition, future governors should consider Louisiana Governor Buddy Roemer's ill-fated educational reform plan for Louisiana State University's College of Education, particularly its teacher evaluation and internship program. Public education seems a low-priority…

  7. Scaling up Education Reform

    ERIC Educational Resources Information Center

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

    2008-01-01

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

  8. Reform on the Move

    ERIC Educational Resources Information Center

    Clark, Janet; Otte, Michelle; Fair, Lynn

    2006-01-01

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

  9. Comprehensive School Reform.

    ERIC Educational Resources Information Center

    Hertling, Elizabeth

    2000-01-01

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

  10. Benzene upgrading reformer integration

    SciTech Connect

    Harandi, M.N.; Owen, H.

    1990-08-21

    This patent describes a continuous process for providing an integrated product recovery system for a primary catalytic hydrocarbon reforming reactor and a secondary catalytic olefins oligomerization-alkylation reactor. It comprises: withdrawing reformer effluent from primary reformer reactor; separating in a primary separation zone the reformer effluent into a primary overhead stream comprising noncondensible light paraffins and a primary bottoms stream comprising C{sub 6} to C{sub 8} aromatic hydrocarbons; withdrawing oligomerization effluent from secondary oligomerization-alkylation reactor; separating in a secondary separation zone the oligomerization effluent into a secondary overhead stream; adding the primary bottoms stream and the secondary bottoms stream to the fractionation column; withdrawing from the top of the fractionation column a stream comprising C{sub 4} {minus} hydrocarbons; withdrawing from the bottom of the fractionation column a stream comprising C{sub 5} + hydrocarbons; adding the C{sub 5} + hydrocarbon stream to the reboiler unit; withdrawing from the reboiler unit a vapor stream comprising benzene and a liquid stream comprising C{sub 5} + hydrocarbons boiling in the gasoline range; adding at least a portion of the vapor stream comprising benzene to the secondary catalytic olefins oligomerization-alkylation reactor; and adding a light olefins feedstream.

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

    PubMed Central

    Laitner, John; Silverman, Dan

    2012-01-01

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

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

    PubMed

    Laitner, John; Silverman, Dan

    2012-08-01

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

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

    PubMed

    Laitner, John; Silverman, Dan

    2012-08-01

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

  14. Dry reforming of hydrocarbon feedstocks

    SciTech Connect

    Shah, Yatish T.; Gardner, Todd H.

    2014-09-25

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

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

    SciTech Connect

    Goulder, L.H. |

    1995-11-01

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

  16. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

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

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

    PubMed

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

    2011-07-18

    The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services. PMID:21770879

  18. Green nanotechnology

    NASA Astrophysics Data System (ADS)

    Smith, Geoff B.

    2011-10-01

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

  19. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

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

  20. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

    2008-01-01

    The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

  1. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

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

  2. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

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

  3. Methanol partial oxidation reformer

    DOEpatents

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

    1999-08-17

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

  4. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, Shabbir; Kumar, Romesh; Krumpelt, Michael

    1999-01-01

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

  5. Methanol partial oxidation reformer

    DOEpatents

    Ahmed, Shabbir; Kumar, Romesh; Krumpelt, Michael

    2001-01-01

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

  6. Methanol partial oxidation reformer

    DOEpatents

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

    1999-08-24

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

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

    ERIC Educational Resources Information Center

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

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

  8. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  9. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  10. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  11. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. Integrated reforming/aromatization process

    SciTech Connect

    Harandi, M.N.; Owen, H.

    1990-06-26

    This patent describes an integrated process for increasing the gasoline yield from a catalytic reforming process. It comprises: charging a naphtha boiling range feedstream to a catalytic reforming reaction zone under reforming conversion conditions; withdrawing a reactor effluent stream from the reforming reaction zone; separating the reactor effluent stream into a hydrogen-rich gas stream and an unstabilized reformate stream; further separating the unstabilized reformate in a fractionator into an overhead stream containing C{sub 4} - components and a bottom stream containing C{sub 6} + components; charging the fractionator overhead stream to a catalytic aromatization zone under aromatization conversion conditions; withdrawing an aromatization zone effluent stream from the aromatization zone; cooling the aromatization zone effluent stream; separating the cooled aromatization zone effluent steam into a C{sub 4} - stream and a C{sub 5} + stream; and refluxing the C{sub 5} + aromatic gasoline stream to the fractionation zone.

  15. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  16. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  18. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  19. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  1. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  2. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  4. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. Steam reformer with catalytic combustor

    DOEpatents

    Voecks, Gerald E.

    1990-03-20

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

  10. Steam reformer with catalytic combustor

    NASA Technical Reports Server (NTRS)

    Voecks, Gerald E. (Inventor)

    1990-01-01

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

  11. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  12. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  13. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  14. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  15. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  16. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  17. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 10 2014-01-01 2014-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  18. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  19. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  1. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  3. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  4. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  5. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  6. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    PubMed Central

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

    2015-01-01

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

  12. Reforming Welfare in America. Book Review.

    ERIC Educational Resources Information Center

    Jennings, Edward T., Jr.

    1996-01-01

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

  13. Novel Reforming Catalysts

    SciTech Connect

    Pfefferle, Lisa D; Haller, Gary L

    2012-10-16

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

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

    PubMed

    Collins, Téa

    2003-04-01

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

  15. Who pays for health care in the United States? Implications for health system reform.

    PubMed

    Holahan, J; Zedlewski, S

    1992-01-01

    This paper examines the distribution of health care spending and financing in the United States. We analyze the distribution of employer and employee contributions to health insurance, private nongroup health insurance purchases, out-of-pocket expenses, Medicaid benefits, uncompensated care, tax benefits due to the exemption of employer-paid health benefits, and taxes paid to finance Medicare, Medicaid, and the health benefit tax exclusion. All spending and financing burdens are distributed across the U.S. population using the Urban Institute's TRIM2 microsimulation model. We then examine the distributional effects of the U.S. health care system across income levels, family types, and regions of the country. The results show that health care spending increases with income. Spending for persons in the highest income deciles is about 60% above that of persons in the lowest decile. Nonetheless, the distribution of health care financing is regressive. When direct spending, employer contributions, tax benefits, and tax spending are all considered, the persons in the lowest income deciles devote nearly 20% of cash income to finance health care, compared with about 8% for persons in the highest income decile. We discuss how alternative health system reform approaches are likely to change the distribution of health spending and financing burdens.

  16. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  17. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

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

  18. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

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

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

    ERIC Educational Resources Information Center

    Dynarski, Susan; Scott-Clayton, Judith

    2006-01-01

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

  20. Common morality and moral reform.

    PubMed

    Wallace, K A

    2009-01-01

    The idea of moral reform requires that morality be more than a description of what people do value, for there has to be some measure against which to assess progress. Otherwise, any change is not reform, but simply difference. Therefore, I discuss moral reform in relation to two prescriptive approaches to common morality, which I distinguish as the foundational and the pragmatic. A foundational approach to common morality (e.g., Bernard Gert's) suggests that there is no reform of morality, but of beliefs, values, customs, and practices so as to conform with an unchanging, foundational morality. If, however, there were revision in its foundation (e.g., in rationality), then reform in morality itself would be possible. On a pragmatic view, on the other hand, common morality is relative to human flourishing, and its justification consists in its effectiveness in promoting flourishing. Morality is dependent on what in fact does promote human flourishing and therefore, could be reformed. However, a pragmatic approach, which appears more open to the possibility of moral reform, would need a more robust account of norms by which reform is measured.

  1. George's Complaint: Reforming the Dragon

    ERIC Educational Resources Information Center

    Buxton, Bruce

    2007-01-01

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

  2. Reforming Teacher Education in Tanzania

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  3. International Handbook of Educational Reform.

    ERIC Educational Resources Information Center

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

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

  4. Engaging Teachers in Ed Reform

    ERIC Educational Resources Information Center

    Steans, Robin

    2012-01-01

    Teacher engagement is crucial to the success of education reforms. Not only can teachers serve as policymakers' eyes and ears on the ground, sharing firsthand knowledge of challenges in the classroom, but their advocacy can be instrumental to passing smart, sensible policies, and their buy-in can make or break reform implementation. Ongoing…

  5. Reform in Polish Vocational Education

    ERIC Educational Resources Information Center

    Wojcicka, Maria

    2004-01-01

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

  6. Teachers' Perspectives on Evaluation Reform

    ERIC Educational Resources Information Center

    Donaldson, Morgaen L.

    2012-01-01

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

  7. Curriculum Reform: Discovering the Void

    ERIC Educational Resources Information Center

    LaDuca, Anthony

    1972-01-01

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

  8. School Reform: Past and Present.

    ERIC Educational Resources Information Center

    Parker, Franklin

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

  9. Compensation Reform in the Schools

    ERIC Educational Resources Information Center

    Laine, Sabrina; Potemski, Amy; Rowland, Cortney

    2010-01-01

    One of the most frequently discussed topics in education reform circles is teacher pay--how much money teachers make, for what work and who decides teachers' salaries. Over time, educator pay reform has included many different reward structures and goes by as many different names, such as merit pay, performance pay and differentiated pay. The…

  10. Emotional Intelligence and Educational Reform

    ERIC Educational Resources Information Center

    Neophytou, Lefkios

    2013-01-01

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

  11. Rural Dimensions of Welfare Reform.

    ERIC Educational Resources Information Center

    Weber, Bruce A., Ed.; Duncan, Greg J., Ed.; Whitener, Leslie A., Ed.

    The 16 chapters in this five-part book, each by different authors, trace the effects of welfare reform (mandated by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996), upon poor people in rural areas of the United States. The book begins with an introduction called "As the Dust Settles: Welfare Reform and Rural…

  12. Whole Language: Reform and Resistance.

    ERIC Educational Resources Information Center

    Clarke, Mark A.; Commins, Nancy L.

    1993-01-01

    The issue of educational reform and the role of the teacher in the reform process is discussed, using whole language as an example. It is argued that whole-language teachers must develop a theoretical framework that not only informs their views but also provides an understanding of systems and systems change. (Contains 28 references.) (Author/LB)

  13. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

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

  14. Green Flight Challenge

    NASA Video Gallery

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

  15. Blue-green algae

    MedlinePlus

    “Blue-green algae” describes a large and diverse group of simple, plant-like organisms found in salt water and some large fresh water lakes. Blue-green algae products are used for many conditions, but so ...

  16. What Is Green?

    ERIC Educational Resources Information Center

    Pokrandt, Rachel

    2010-01-01

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

  17. Public Libraries Going Green

    ERIC Educational Resources Information Center

    Miller, Kathryn

    2010-01-01

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

  18. Show Me the Green

    ERIC Educational Resources Information Center

    Norbury, Keith

    2013-01-01

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

  19. The Green Man

    ERIC Educational Resources Information Center

    Watson-Newlin, Karen

    2010-01-01

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

  20. In the Green

    ERIC Educational Resources Information Center

    Kennedy, Mike

    2011-01-01

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

  1. EPA's Green Roof Research

    EPA Science Inventory

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

  2. Carbon taxes and India

    SciTech Connect

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

    1994-07-01

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

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

    ERIC Educational Resources Information Center

    Smith, Leigh K.; Southerland, Sherry A.

    2007-01-01

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

  4. Promoting green engineering through green chemistry.

    PubMed

    Kirchhoff, Mary M

    2003-12-01

    The decisions made by chemists in designing chemical products and processes directly impactthe options available to engineers. The physical and chemical properties of a material, for example, dictate the type of reactor that must be used in a given process. The task of the engineer is simplified when chemists design products and processes that reduce or eliminate the use and generation of hazardous substances. Green chemistry provides a foundation on which to build green engineering. This paper highlights green chemistry technologies that minimize the need for engineering safeguards in the areas of feedstocks, reagents, solvents, and syntheses. PMID:14700319

  5. Road to reform

    SciTech Connect

    South, D.

    1997-04-01

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

  6. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

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

  7. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  8. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  9. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  10. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  11. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  12. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a manufacturer shall file a prepayment tax return on Form 5000.24 showing the tax to be paid on the...

  13. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  15. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  16. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  17. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  18. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  19. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  20. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  1. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  2. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  3. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  4. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  5. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  6. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  7. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  8. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  9. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  10. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  11. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  12. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  13. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  14. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes Tax Rates § 41.31 Cigar tax rates. (a) Cigars are taxed at the following rates...

  15. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  16. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  17. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  18. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  19. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  20. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  1. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  2. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  3. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  9. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. Reforming Our Expectations about Juvenile Justice

    ERIC Educational Resources Information Center

    Rodriguez, Pamela F.; Baille, Daphne M.

    2010-01-01

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

  12. Can Soft Drink Taxes Reduce Population Weight?

    PubMed Central

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

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

  13. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

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

    2010-01-01

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

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

    PubMed

    Jacobs, K

    1997-01-01

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

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

    PubMed

    Jacobs, K

    1997-01-01

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

  16. An American approach to health system reform.

    PubMed

    Holahan, J; Moon, M; Welch, W P; Zuckerman, S

    1991-05-15

    In terms of the major objectives one would have for health system reform, this plan makes the following choices: 1. It would cover everyone, through Medicare (the elderly), employer-based coverage (some workers and dependents) or a state-level public program that would replace Medicaid (the poor, unemployed, and other workers and dependents). 2. There would be a standard minimum package of required benefits for employer-based and public programs, with legislative requirements on maximum cost-sharing. Choice of provider might be restricted in some states. 3. Administration of the private programs would be the responsibility, as now, of the employers and/or insurance companies. Administration of the public program would be the responsibility of the states, with the objective of maximizing responsiveness to local needs and conditions. 4. It would control costs through giving the states a substantial financial stake in ensuring that the public program costs did not grow faster than nominal GNP. State control would also allow the testing of different mechanisms for cost control, with the ultimate objective of identifying the most effective cost-containment strategies. 5. The cost would be borne by employers, employees, and taxpayers. Employers would be protected from exorbitant costs by being allowed the option of paying into a public plan rather than providing health insurance themselves. The poor and unemployed would be protected by having their coverage under the public program subsidized on a sliding scale. 6. The political feasibility test would be met by retaining a major role for insurance companies and by retaining the role of employer-based coverage--thus reducing the tax increase needed to ensure universal coverage. By allowing flexibility in design of cost-containment strategy, some of the controversy over this issue would also be deflected. Our proposal is also not without problems. First, our approach would still have adverse effects on the profitability of

  17. What Next in School Reform?

    ERIC Educational Resources Information Center

    Barker, Bernard

    2009-01-01

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

  18. Applications of solar reforming technology

    SciTech Connect

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

    1993-11-01

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

  19. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... collect state income tax obligations. 285.8 Section 285.8 Money and Finance: Treasury Regulations Relating... Offset § 285.8 Offset of tax refund payments to collect state income tax obligations. (a) Definitions... income tax obligation unless otherwise indicated. Debtor as used in this section means a person who...

  20. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  1. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  2. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  3. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  4. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Time for filing returns. * * * * * (g) * * * (3) Transition rule. A Form 4720, for a section 4965 tax... return, statement or list. * * * * * (c) * * * (2) Transition rule. A Form 5330, ``Return of Excise Taxes... Internal Revenue Service 26 CFR Parts 53 and 54 RIN 1545-BG18 Excise Taxes on Prohibited Tax...

  10. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return... Assessable Penalties § 70.96 Failure to file tax return or to pay tax. (a) Addition to the tax—(1) Failure to file tax return. In the case of failure to file a return required under authority of: (i) Title 26...

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

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

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

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  14. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

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

  18. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. Misrecognition and science education reform

    NASA Astrophysics Data System (ADS)

    Brandt, Carol B.

    2012-09-01

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

  1. Campaign 2008: healthcare reform revisited.

    PubMed

    Wilensky, Gail R

    2008-10-01

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

  2. Campaign 2008: healthcare reform revisited.

    PubMed

    Wilensky, Gail R

    2008-10-01

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

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

    PubMed

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

    2011-12-01

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

  4. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... accordance with generally accepted accounting principles. Fines and penalties are not considered taxes. (2... direction after a prompt request. (4) The Environmental Tax found at section 59A of the Internal...

  5. State Action Analysis of Tax Expenditures

    ERIC Educational Resources Information Center

    Brown, Robert Clarke

    1977-01-01

    Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

  6. Regulation reform slows down

    SciTech Connect

    1995-03-29

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

  7. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Kikuchi, Toshiko

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

  13. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  14. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  15. Taxes; Business Education: 6463.02.

    ERIC Educational Resources Information Center

    Luksa, Cecelia

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

  16. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  17. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  18. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  19. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  20. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  1. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  2. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  3. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  4. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  5. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  6. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  7. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  8. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  9. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  10. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  11. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  12. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  13. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  14. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  15. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  16. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  17. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  18. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  19. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  1. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  2. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  3. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  5. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  6. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  8. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  9. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  10. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  11. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  12. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  13. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  14. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  15. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  16. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  17. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  18. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

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