Education Finance Reform. Voices for Illinois Children Special Report.

ERIC Educational Resources Information Center

Nagle, Ami; Kim, Robert

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

Who Pays the Property Tax? A New View. Studies of Government Finance Second Series.

ERIC Educational Resources Information Center

Aaron, Henry J.

This book considers the most common criticisms of the property tax as a source of government revenue and argues that, contrary to popular belief, empirical studies show that the property tax is probably a largely progressive tax. The author also examines common defects in property tax administration and concludes that these problems are remediable…

Alcopops, taxation and harm: a segmented time series analysis of emergency department presentations.

PubMed

Gale, Marianne; Muscatello, David J; Dinh, Michael; Byrnes, Joshua; Shakeshaft, Anthony; Hayen, Andrew; MacIntyre, Chandini Raina; Haber, Paul; Cretikos, Michelle; Morton, Patricia

2015-05-06

In Australia, a Goods and Services Tax (GST) introduced in 2000 led to a decline in the price of ready-to-drink (RTD) beverages relative to other alcohol products. The 2008 RTD ("alcopops") tax increased RTD prices. The objective of this study was to estimate the change in incidence of Emergency Department (ED) presentations for acute alcohol problems associated with each tax. Segmented regression analyses were performed on age and sex-specific time series of monthly presentation rates for acute alcohol problems to 39 hospital emergency departments across New South Wales, Australia over 15 years, 1997 to 2011. Indicator variables represented the introduction of each tax. Retail liquor turnover controlled for large-scale economic factors such as the global financial crisis that may have influenced demand. Under-age (15-17 years) and legal age (18 years and over) drinkers were included. The GST was associated with a statistically significant increase in ED presentations for acute alcohol problems among 18-24 year old females (0 · 14/100,000/month, 95% CI 0 · 05-0 · 22). The subsequent alcopops tax was associated with a statistically significant decrease in males 15-50 years, and females 15-65 years, particularly in 18-24 year old females (-0 · 37/100,000/month, 95% CI -0 · 45 to -0 · 29). An increase in retail turnover of liquor was positively and statistically significantly associated with ED presentations for acute alcohol problems across all age and sex strata. Reduced tax on RTDs was associated with increasing ED presentations for acute alcohol problems among young women. The alcopops tax was associated with declining presentations in young to middle-aged persons of both sexes, including under-age drinkers.

State-Local Taxation and Higher Education Financing. Financing Higher Education.

ERIC Educational Resources Information Center

Southern Regional Education Board, Atlanta, GA.

Information is presented on 1980-81 tax performance and educational spending in Southern Regional Education Board (SREB) states, the relationship of state and local taxes to personal income in all the states, and utilization of tax ability and major tax bases. Additionally, factors producing serious state and local budgetary problems are…

Start of space tourism

NASA Astrophysics Data System (ADS)

Nagatomo, Makoto

1993-03-01

Space tourism means commercialization of manned space flight. From the early stage of space development, space commercialization is a profound theme in multidisciplinary fields, on the basis of a principle that the outcomes of advanced technique developed by tax should be returned to citizens. In these days, space satellite system in which users pay a fee for utilization has succeeded commercially in business such as communication network or broadcasting, and an attempt has been made to observe the earth from outer space to resolve global problems, such as environmental destruction. There is also an increasing interest in space tourism, however, many obstacles should be overcome for the realization, especially the medical problems such as effect of acceleration, cosmic ray, noise or weightless condition. In addition, the space flight business should be managed on the commercial base so that reasonable cost and large number of passengers are essential. It is necessary to design rockets suitable for tourism. For attractive design, the policy of space tourism should be clarified.

Ethical conflicts in public health research and practice: antimicrobial resistance and the ethics of drug development.

PubMed

Aiello, Allison E; King, Nicholas B; Foxman, B

2006-11-01

Since the 1960s, scientists and pharmaceutical representatives have called for the advancement and development of new antimicrobial drugs to combat infectious diseases. In January 2005, Senate Majority Leader Bill Frist (R-TN), MD, introduced a biopreparedness bill that included provisions for patent extensions and tax incentives to stimulate industry research on new antimicrobials. Although government stimulus for private development of new antimicrobials is important, it does not resolve long-standing conflicts of interest between private entities and society. Rising rates of antimicrobial resistance have only exacerbated these conflicts. We used methicillin-resistant Staphylococcus aureus as a case study for reviewing these problems, and we have suggested alternative approaches that may halt the vicious cycle of resistance and obsolescence generated by the current model of antimicrobial production.

Floodplain management: Land acquisition versus preservation of historic buildings in Cambridge, Ontario, Canada

NASA Astrophysics Data System (ADS)

Bennett, Wendy J.; Mitchell, Bruce

1983-07-01

Non-structural adjustments in floodplain management are often avoided because they are seen to infringe on personal rights, adversely affect property values and restrict local tax bases. Land acquisition programs in urban areas encounter a further problem when they lead to demolition of buildings and other structures considered to have historical or architectural value. An experience in Cambridge, Ontario demonstrates that the potential conflict between flood damage reduction and historical preservation objectives can be exacerbated as a result of uncoordinated planning efforts, inflexibility in interpreting mandates, unclear roles for participating agencies, and lack of cooperation Many of these dilemmas can be resolved through consultation and discussion early in the planning process as well as through a willingness to be flexible and to search for a compromise

An alternate property tax program requiring a forest management plan and scheduled harvesting

Treesearch

D.F. Dennis; P.E. Sendak

1991-01-01

Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels...

Alternatives to the University Property Tax Exemption

ERIC Educational Resources Information Center

Rokoff, Gerald

1973-01-01

Discusses the fiscal burden of the property tax exemption and analyzes alternative responses to the problem. Suggests that subsidization of private universities through the property tax exemption should be accompanied by direct state payments to local governments that host educational institutions. (Author)

School Finance. Trends and Issues.

ERIC Educational Resources Information Center

Hadderman, Margaret, Comp.

During the past several years, policymakers and practitioners have concentrated their energies on resolving equity/adequacy issues, reforming school tax structures, improving schools' efficiency and cost-effectiveness, developing school-based accountability, and exploring alternative cost-cutting and fundraising strategies. Total expenditures for…

Casino taxation in macao: an economic perspective.

PubMed

Gu, Xinhua; Tam, Pui Sun

2011-12-01

Macao's gaming industry has experienced dramatic growth for 8 years, yet with certain social costs due to compulsive gambling. The government has come under pressure for tax cuts even though its gaming receipts are falling relatively to the casino retained revenue. The request for tax relief is triggered by a recent decline in net profit despite fast growing gross gaming revenue under favorable market conditions. This is very likely caused by a substantial hike in casino operating costs due to increased competition and might also signal the presence of the principal-agent problem. Given the regressivity of gaming tax with respect to net profit, it is no surprise that casinos with lower profitability are more prone to seek tax cuts. The source of Macao gaming profit hinges on three distinct factors: rising demand from China, monopoly location for casinos, and market structure of oligopoly. These factors provide economic justifications for the current tax regime of Macao with a strong ability to pass tax burdens on to massive visitors. The government relies on casino tax revenue to deal with gambling related problems and promote local diversified development. Pushing for tax variability may create policy instability, business uncertainty, and unpredictable prosperity in the long term.

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

PubMed

Clamon, Joseph B

2008-01-01

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

Lethal cutaneous disease in transgenic mice conditionally expressing type I human T cell leukemia virus Tax.

PubMed

Kwon, Hakju; Ogle, Louise; Benitez, Bobby; Bohuslav, Jan; Montano, Mauricio; Felsher, Dean W; Greene, Warner C

2005-10-21

Type I human T cell leukemia virus (HTLV-I) is etiologically linked with adult T cell leukemia, an aggressive and usually fatal expansion of activated CD4+ T lymphocytes that frequently traffic to skin. T cell transformation induced by HTLV-I involves the action of the 40-kDa viral Tax transactivator protein. Tax both stimulates the HTLV-I long terminal repeat and deregulates the expression of select cellular genes by altering the activity of specific host transcription factors, including cyclic AMP-responsive element-binding protein (CREB)/activating transcription factor, NF-kappaB/Rel, and serum response factor. To study initiating events involved in HTLV-I Tax-induced T cell transformation, we generated "Tet-off" transgenic mice conditionally expressing in a lymphocyte-restricted manner (EmuSR alpha promoter-enhancer) either wild-type Tax or mutant forms of Tax that selectively compromise the NF-kappaB (M22) or CREB/activating transcription factor (M47) activation pathways. Wild-type Tax and M47 Tax-expressing mice, but not M22-Tax expressing mice, developed progressive alopecia, hyperkeratosis, and skin lesions containing profuse activated CD4 T cell infiltrates with evidence of deregulated inflammatory cytokine production. In addition, these animals displayed systemic lymphadenopathy and splenomegaly. These findings suggest that Tax-mediated activation of NF-kappaB plays a key role in the development of this aggressive skin disease that shares several features in common with the skin disease occurring during the preleukemic stage in HTLV-I-infected patients. Of note, this skin disease completely resolved when Tax transgene expression was suppressed by administration of doxycycline, emphasizing the key role played by this viral oncoprotein in the observed pathology.

Effective prevention against risky underage drinking--the need for higher excise taxes on alcoholic beverages in Germany.

PubMed

Adams, Michael; Effertz, Tobias

2010-01-01

The study aimed to explore the place of taxation in preventing underage binge drinking in Germany. We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking. Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40 years. An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.

Educational Reform in the Sunshine State: High Need, Low Funding, and a Disaffected Electorate.

ERIC Educational Resources Information Center

Herrington, Carolyn D.; Trimble, Susan

1997-01-01

Claims voters and elected officials allow only short-term solutions to financial problems and Florida fails to address need or adequacy. Explains sources of problems by describing state funding formula and discussing structurally inadequate tax base, new political and constitutional barriers to tax expansion, and sectoral rivalry for state…

Implementation of 1978-1979 Contingency Plans. Reports 1, 3 & 4.

ERIC Educational Resources Information Center

Los Angeles Community Coll. District, CA.

Three reports are presented that address the problem of implementing 1978-79 contingency plans developed by the Los Angeles Community College District in response to a June 1978 property tax reduction initiative, Proposition 13. Report No. 1 provides an overview of district problems resulting from the tax limitation measure. Fiscal and educational…

A Framework for Widespread Replication of a Highly Spatially Resolved Childhood Lead Exposure Risk Model

PubMed Central

Kim, Dohyeong; Galeano, M. Alicia Overstreet; Hull, Andrew; Miranda, Marie Lynn

2008-01-01

Background Preventive approaches to childhood lead poisoning are critical for addressing this longstanding environmental health concern. Moreover, increasing evidence of cognitive effects of blood lead levels < 10 μg/dL highlights the need for improved exposure prevention interventions. Objectives Geographic information system–based childhood lead exposure risk models, especially if executed at highly resolved spatial scales, can help identify children most at risk of lead exposure, as well as prioritize and direct housing and health-protective intervention programs. However, developing highly resolved spatial data requires labor-and time-intensive geocoding and analytical processes. In this study we evaluated the benefit of increased effort spent geocoding in terms of improved performance of lead exposure risk models. Methods We constructed three childhood lead exposure risk models based on established methods but using different levels of geocoded data from blood lead surveillance, county tax assessors, and the 2000 U.S. Census for 18 counties in North Carolina. We used the results to predict lead exposure risk levels mapped at the individual tax parcel unit. Results The models performed well enough to identify high-risk areas for targeted intervention, even with a relatively low level of effort on geocoding. Conclusions This study demonstrates the feasibility of widespread replication of highly spatially resolved childhood lead exposure risk models. The models guide resource-constrained local health and housing departments and community-based organizations on how best to expend their efforts in preventing and mitigating lead exposure risk in their communities. PMID:19079729

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…

The Public-Service Tax Credit: A Proposed Solution to the Problems of Off-Air Videotaping.

ERIC Educational Resources Information Center

Troost, F. William

1982-01-01

Proposes a public-service tax credit that would allow copyright owners of any television program broadcast on the public airwaves to claim a limited tax credit in exchange for school rights to copy programs and retain them indefinitely for face-to-face, nonprofit, instructional purposes. (Author/MLF)

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…

Taxes: Who Should Pay and Why? 1985 National Issues Forum.

ERIC Educational Resources Information Center

Drumtra, Jeff; Melville, Keith

Appropriate for secondary school social studies or community programs, this publication considers the issue of taxation in America. The first of five sections, "Taxing Matters," considers the growing perception that the present tax code is unfair and in need of drastic reform. Alternative solutions to the problem are considered. "The Loophole…

Design of a real-time tax-data monitoring intelligent card system

NASA Astrophysics Data System (ADS)

Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

2009-07-01

To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

Energy taxes fought by industry

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

Begley, R.

1993-02-10

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

Attention oilheat marketers: Turn brownfields into greenbacks using property tax reductions

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

Airst, R.L.

A readily available, yet sorely under-utilized, means of enhancing the cash flow of properties burdened with environmental contamination or compliance costs is property tax abatement. Unfortunately, too many oil dealers unknowingly accept the fact that their contaminated properties are presently being taxed as though they were clean. Dealers can also participate in state programs which encourage landowners to cleanup and rehabilitate contaminated sites. Some of these legislative initiatives offer economic and tax incentives which allow owners to revitalize their properties without being fully taxed on any increase in value. Practical guidance is given on how fueloil suppliers can obtain propertymore » tax reductions which reflect the economic impact of any prevailing environmental problems. Fueloil companies who lease property can also benefit from property tax reductions. Many commercial leases call for the tenant to pay the property taxes. Tenant/suppliers with this type of obligation benefit when the property taxes are reduced.« less

Some Marginalist Intuition Concerning the Optimal Commodity Tax Problem

ERIC Educational Resources Information Center

Brett, Craig

2006-01-01

The author offers a simple intuition that can be exploited to derive and to help interpret some canonical results in the theory of optimal commodity taxation. He develops and explores the principle that the marginal social welfare loss per last unit of tax revenue generated be equalized across tax instruments. A simple two-consumer,…

Study on Practicality of Tax Law Course in Accounting Major

ERIC Educational Resources Information Center

Wang, Lixia; Chang, Zhongxin

2011-01-01

Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

Structuring group medical practices: tax planning aspects.

PubMed

Gassman, A S; Conetta, T F

1992-01-01

This article is the first in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, a general background in federal tax planning is provided, including strategies for minimization of income tax payment and the potential problems that may be encountered when a group practice is not carefully structured.

Health care evaluation, utilitarianism and distortionary taxes.

PubMed

Calcott, P

2000-09-01

Cost Utility Analysis (CUA) and Cost Benefit Analysis (CBA) are methods to evaluate allocations of health care resources. Problems are raised for both methods when income taxes do not meet the first best optimum. This paper explores the implications of three ways that taxes may fall short of this ideal. First, taxes may be distortionary. Second, they may be designed and administered without reference to information that is used by providers of health care. Finally, the share of tax revenue that is devoted to health care may be suboptimal. The two methods are amended to account for these factors.

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

ERIC Educational Resources Information Center

Rudenko, Natalia

2014-01-01

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

The impact of slow economic growth on health sector reform: a cross-national perspective.

PubMed

Saltman, Richard B

2018-01-24

This paper assesses recent health sector reform strategies across Europe adopted since the onset of the 2008 financial crisis. It begins with a brief overview of the continued economic pressure on public funding for health care services, particularly in tax-funded Northern European health care systems. While economic growth rates across Europe have risen a bit in the last year, they remain below the level necessary to provide the needed expansion of public health sector revenues. This continued public revenue shortage has become the central challenge that policymakers in these health systems confront, and increasingly constrains their potential range of policy options. The paper then examines the types of targeted reforms that various European governments have introduced in response to this increased fiscal stringency. Particularly in tax-funded health systems, these efforts have been focused on two types of changes on the production side of their health systems: consolidating and/or centralizing administrative authority over public hospitals, and revamping secondary and primary health services as well as social services to reduce the volume, cost and less-than-optimal outcomes of existing public elderly care programs. While revamping elderly care services also was pursued in the social health insurance (SHI) system in the Netherlands, both the Dutch and the German health systems also made important changes on the financing side of their health systems. Both types of targeted reforms are illustrated through short country case studies. Each of these country assessments flags up new mechanisms that have been introduced and which potentially could be reshaped and applied in other national health sector contexts. Reflecting the tax-funded structure of the Canadian health system, the preponderance of cases discussed focus on tax-funded countries (Norway, Denmark, Sweden, Finland, England, Ireland), with additional brief assessments of recent changes in the SHI-funded health systems in the Netherlands and Germany. The paper concludes that post-2008 European reforms have helped stretch existing public funds more effectively, but seem unlikely to resolve the core problem of inadequate overall public funding, particularly in tax-based health systems. This observation suggests that ongoing Canadian efforts to consolidate and better integrate its health care providers, while important, may not eliminate long-term health sector-funding dilemmas.

Assessment of IT solutions used in the Hungarian income tax microsimulation system

NASA Astrophysics Data System (ADS)

Molnar, I.; Hardhienata, S.

2017-01-01

This paper focuses on the use of information technology (IT) in diverse microsimulation studies and presents state-of-the-art solutions in the traditional application field of personal income tax simulation. The aim of the paper is to promote solutions, which can improve the efficiency and quality of microsimulation model implementation, assess their applicability and help to shift attention from microsimulation model implementation and data analysis towards experiment design and model use. First, the authors shortly discuss the relevant characteristics of the microsimulation application field and the managerial decision-making problem. After examination of the salient problems, advanced IT solutions, such as meta-database and service-oriented architecture are presented. The authors show how selected technologies can be applied to support both data- and behavior-driven and even agent-based personal income tax microsimulation model development. Finally, examples are presented and references made to the Hungarian Income Tax Simulator (HITS) models and their results. The paper concludes with a summary of the IT assessment and application-related author remarks dedicated to an Indonesian Income Tax Microsimulation Model.

On the Impact of Local Taxes in a Set Cover Game

NASA Astrophysics Data System (ADS)

Escoffier, Bruno; Gourvès, Laurent; Monnot, Jérôme

Given a collection C of weighted subsets of a ground set E, the SET cover problem is to find a minimum weight subset of C which covers all elements of E. We study a strategic game defined upon this classical optimization problem. Every element of E is a player which chooses one set of C where it appears. Following a public tax function, every player is charged a fraction of the weight of the set that it has selected. Our motivation is to design a tax function having the following features: it can be implemented in a distributed manner, existence of an equilibrium is guaranteed and the social cost for these equilibria is minimized.

Cost-effective design of economic instruments in nutrition policy.

PubMed

Jensen, Jørgen D; Smed, Sinne

2007-04-04

This paper addresses the potential for using economic regulation, e.g. taxes or subsidies, as instruments to combat the increasing problems of inappropriate diets, leading to health problems such as obesity, diabetes 2, cardiovascular diseases etc. in most countries. Such policy measures may be considered as alternatives or supplements to other regulation instruments, including information campaigns, bans or enhancement of technological solutions to the problems of obesity or related diseases. 7 different food tax and subsidy instruments or combinations of instruments are analysed quantitatively. The analyses demonstrate that the average cost-effectiveness with regard to changing the intake of selected nutritional variables can be improved by 10-30 per cent if taxes/subsidies are targeted against these nutrients, compared with targeting selected food categories. Finally, the paper raises a range of issues, which need to be investigated further, before firm conclusions about the suitability of economic instruments in nutrition policy can be drawn.

Cost-effective design of economic instruments in nutrition policy

PubMed Central

Jensen, Jørgen D; Smed, Sinne

2007-01-01

This paper addresses the potential for using economic regulation, e.g. taxes or subsidies, as instruments to combat the increasing problems of inappropriate diets, leading to health problems such as obesity, diabetes 2, cardiovascular diseases etc. in most countries. Such policy measures may be considered as alternatives or supplements to other regulation instruments, including information campaigns, bans or enhancement of technological solutions to the problems of obesity or related diseases. 7 different food tax and subsidy instruments or combinations of instruments are analysed quantitatively. The analyses demonstrate that the average cost-effectiveness with regard to changing the intake of selected nutritional variables can be improved by 10–30 per cent if taxes/subsidies are targeted against these nutrients, compared with targeting selected food categories. Finally, the paper raises a range of issues, which need to be investigated further, before firm conclusions about the suitability of economic instruments in nutrition policy can be drawn. PMID:17408494

The logic of tax-based financing for health care.

PubMed

Bodenheimer, T; Sullivan, K

1997-01-01

Employment-based health insurance faces serious problems. For the first time, the number of Americans covered by such health insurance is falling. Employers strongly oppose the employer mandate approach to extending health insurance. Employment-based financing is regressive and complex. Serious debate is needed on an alternative solution to financing health care for all Americans. Taxation represents a clear alternative to employment-based health care financing. The major criterion for choosing a tax is equity, with simplicity a second criterion. An earmarked, progressive individual income tax is a fair and potentially simple tax with which to finance health care. The political feasibility of such a tax is greater than that of employer mandate legislation.

47 CFR 1.1911 - Demand for payment.

Code of Federal Regulations, 2010 CFR

2010-10-01

... additional period within to challenge the existence of, or amount of the non-tax debt if such time period has... cooperate to resolve the debt. The specific content, timing, and number of demand letters depend upon the type and amount of the debt, including, e.g., any notes and the terms of agreements of the parties, and...

An Analysis of Senate Bill 170, Ohio's Plan to Equalize School Finance.

ERIC Educational Resources Information Center

Cornett, Charles F.

This document analyzes specific provisions of the Ohio bill that attempts to revise the state's system of school finance. The bill attempts to resolve differences in valuation, tax rate, and wealth while providing basic educational services as well as services to nonpublic schools and to handicapped and special students. On the negative side, the…

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

DOT National Transportation Integrated Search

2011-10-01

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

Unpleasant surprise! Tax deferred funds may face triple tax threat.

PubMed

Kret, T B

1996-09-01

After seeing all the taxes imposed on qualified plan distributions, a qualified plan with a large asset base can appear to be a lemon. With creative planning, qualified plan assets can be turned into lemonade for both the individual owner of the assets, and his or her heirs. If you are concerned whether you may face the triple tax threat with your qualified plan, and believe it would be appropriate to seek additional information on various strategies to alleviate this problem, you should contact your estate planner or someone with specific expertise in this area.

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

PubMed

Blum, J D

2007-06-01

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

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

PubMed Central

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

2013-01-01

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

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

PubMed

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

2013-08-01

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

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.

Expanding access through public coverage: permitting families to use tax credits to buy into Medicaid or SCHIP.

PubMed

Weil, A R

2001-01-01

A new tax credit to help low-income families and individuals purchase health insurance can address the problem of affordability, but will not overcome other barriers these populations face in obtaining coverage. This paper proposes that families have the option of using a new tax credit to buy into a state-administered system such as Medicaid or the State Children's Health Insurance Program. This option has three advantages. First, it allows families to remain with a single health program and health plan as their income fluctuates. Second, it provides an alternative to the complex and confusing individual insurance market. This alternative is community rated, does not use underwriting, and allows health plan behavior to be monitored closely by the state. Third, it allows the state to act as a financial buffer-helping overcome the barrier to participation that cash-flow problems and year-end reconciliation concerns are likely to create among a low-income population. Many people would want to use their tax credit in the private market, but the buy-in option increases the likelihood that the tax credit approach would succeed.

Employment impacts of alcohol taxes.

PubMed

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

2017-12-01

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

Supply Chain-based Solution to Prevent Fuel Tax Evasion

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

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

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

President Carter signs $227 billion excise tax measure

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

Miller, C.J.; McAfee, J.; Dibona, C.J.

1980-04-07

According to President J. Carter, who signed into law a $227 billion excise tax (windfall profits tax) on revenue from decontrolled U.S. crude oil production, the new tax program will provide the U.S. with the incentive and the means to produce and conserve domestic oil and replace more oil with alternative sources of energy. According to C. DiBona (API), the new tax will discourage the increased amount of domestic production required to compensate, by the mid-to-late 1980's, for a 1.7 million bbl/day shortfall, which will have to be made up with imports from foreign producers. According to J. McAfee ofmore » Gulf Oil Corp., only a token amount, about $34 billion of the $227 billion which will be raised by the new tax over the next decade, will be devoted to energy development and mass transit. According to C. J. Miller of the Independent Petroleum Association of America, the tax's complex and sometimes conflicting regulations will pose harsh problems for smaller producers.« less

28 CFR 50.15 - Representation of Federal officials and employees by Department of Justice attorneys or by...

Code of Federal Regulations, 2010 CFR

2010-07-01

... resolve the conflict as indicated by paragraph (a) (6), (9) and (10) of this section, and by § 50.16. (9... division (Antitrust, Civil Rights, Criminal, Land and Natural Resources or the Tax Division), a statement... of the possible existence of inter-defendant conflicts) the litigating division may delegate the fact...

Designing a Retirement System for Federal Workers Covered by Social Security.

ERIC Educational Resources Information Center

Library of Congress, Washington, DC. Congressional Research Service.

A study examined principal cost and benefit issues to be resolved in designing a new retirement system for Federal workers covered by Social Security. The new Federal system would be built on the base of Social Security and would take into account the Social Security program's taxes and benefits. The current Civil Service Retirement System (CSRS)…

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis

PubMed Central

Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

2016-01-01

As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens’ (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens’ willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon “culturalist” arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers. PMID:26919201

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis.

PubMed

Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

2016-01-01

As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens' (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens' willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon "culturalist" arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.

Optimization of Location-Routing Problem for Cold Chain Logistics Considering Carbon Footprint.

PubMed

Wang, Songyi; Tao, Fengming; Shi, Yuhe

2018-01-06

In order to solve the optimization problem of logistics distribution system for fresh food, this paper provides a low-carbon and environmental protection point of view, based on the characteristics of perishable products, and combines with the overall optimization idea of cold chain logistics distribution network, where the green and low-carbon location-routing problem (LRP) model in cold chain logistics is developed with the minimum total costs as the objective function, which includes carbon emission costs. A hybrid genetic algorithm with heuristic rules is designed to solve the model, and an example is used to verify the effectiveness of the algorithm. Furthermore, the simulation results obtained by a practical numerical example show the applicability of the model while provide green and environmentally friendly location-distribution schemes for the cold chain logistics enterprise. Finally, carbon tax policies are introduced to analyze the impact of carbon tax on the total costs and carbon emissions, which proves that carbon tax policy can effectively reduce carbon dioxide emissions in cold chain logistics network.

Tennessee and Its Children: Unmet Needs, 2001.

ERIC Educational Resources Information Center

Brown, Pam; Delk, Fay L.; Petty, Steve; Wynn, Debbie; O'Neal, Linda

Based on the view that the tax structure in Tennessee is inadequate and produces chronic problems, especially for the state's children, this Kids Count report identifies unmet education, health care, and resource needs of the children in Tennessee. Following introductory remarks discussing the current tax structure and state spending, Section 1 of…

Energy changes, choices: is U. S. moving ahead

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

DiBona, C.J.

1980-01-07

Energy changes during 1979 and the response of national leaders to these changes are seen to be a shift from domestic-to foreign-supply problems. Unprecedented increases in the cost of foreign crude oil have reduced gasoline consumption by nine percent, but there is still a danger of intermittent oil shortages because the country lacks a coherent and consistent approach to solving the energy problem. The author sees new tax proposals for phased decontrol of oil prices and an excise tax on profits as contradictory and self-cancelling. Five crucial facts are presented to support his assessment that the combination of taxes andmore » decontrol will actually decrease supplies of domestic oil because the companies will not be left with enough capital to finance exploration and production at a level to replace foreign imports. (DCK)« less

A Time for Priorities: Financing the Schools for the 70's.

ERIC Educational Resources Information Center

National Education Association, Washington, DC.

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

Alternatives to the Present System of School Finance: Their Problems and Prospects

ERIC Educational Resources Information Center

Levin, Betsy

1973-01-01

Examines the recent spate of judicial decisions on school finance requiring that the quality of public education not be a function of a school district's wealth, and explores possible alternative sources of funding such as increasing State sales or income taxes or adopting a statewide property tax. (Author/SF)

Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.

ERIC Educational Resources Information Center

Young, Donna, Ed.

This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and…

Realistic Fiscal Bases for Federal Programs.

ERIC Educational Resources Information Center

James, H. Thomas

School districts generally reduce taxes upon receiving federal and state aid. State-aided districts increase their expenditures to education only about 15 percent of the amount of the state aid, and reduce local tax levies by 85 percent. This substitution effect also accompanies federal aid to states. To meet this problem, Congress defines federal…

Resolving the Thrift Crisis

DTIC Science & Technology

1993-04-01

return because the Regardless of how the remainder of the clean- package would have a higher franchise value up is funded, structured, or scheduled...estate assets); change in interest rates, reflect changing macroeconomic conditions. These events also 8. Changes in the tax law. may not be repeated... International Perspective," Bank of England Quarterly refers to funds being intermediated by financial institu- Bulletin, vol. 31, no. I tFebruary

Ordinal optimization and its application to complex deterministic problems

NASA Astrophysics Data System (ADS)

Yang, Mike Shang-Yu

1998-10-01

We present in this thesis a new perspective to approach a general class of optimization problems characterized by large deterministic complexities. Many problems of real-world concerns today lack analyzable structures and almost always involve high level of difficulties and complexities in the evaluation process. Advances in computer technology allow us to build computer models to simulate the evaluation process through numerical means, but the burden of high complexities remains to tax the simulation with an exorbitant computing cost for each evaluation. Such a resource requirement makes local fine-tuning of a known design difficult under most circumstances, let alone global optimization. Kolmogorov equivalence of complexity and randomness in computation theory is introduced to resolve this difficulty by converting the complex deterministic model to a stochastic pseudo-model composed of a simple deterministic component and a white-noise like stochastic term. The resulting randomness is then dealt with by a noise-robust approach called Ordinal Optimization. Ordinal Optimization utilizes Goal Softening and Ordinal Comparison to achieve an efficient and quantifiable selection of designs in the initial search process. The approach is substantiated by a case study in the turbine blade manufacturing process. The problem involves the optimization of the manufacturing process of the integrally bladed rotor in the turbine engines of U.S. Air Force fighter jets. The intertwining interactions among the material, thermomechanical, and geometrical changes makes the current FEM approach prohibitively uneconomical in the optimization process. The generalized OO approach to complex deterministic problems is applied here with great success. Empirical results indicate a saving of nearly 95% in the computing cost.

The resolvent of singular integral equations. [of kernel functions in mixed boundary value problems

NASA Technical Reports Server (NTRS)

Williams, M. H.

1977-01-01

The investigation reported is concerned with the construction of the resolvent for any given kernel function. In problems with ill-behaved inhomogeneous terms as, for instance, in the aerodynamic problem of flow over a flapped airfoil, direct numerical methods become very difficult. A description is presented of a solution method by resolvent which can be employed in such problems.

Strengthening senior tax credit programs in Massachusetts.

PubMed

Kiesel, Kristin

2002-01-01

In the last decade, property taxes have increased, creating a financial burden on senior homeowners. In Massachusetts, senior property tax credit programs have arisen to address this problem, as well as to provide cost-effective volunteer assistance for municipal departments, offer seniors meaningful work that otherwise would not have been attempted, and foster involvement in municipal government among seniors. The success of the programs in retaining senior homeowners in the community remains to be evaluated. Program specifics are detailed, policy options are considered, and recommendations are made to strengthen existing programs and assist replication.

Taxing Meat: Taking Responsibility for One’s Contribution to Antibiotic Resistance

PubMed Central

Giubilini, Alberto; Birkl, Patrick; Douglas, Thomas; Savulescu, Julian; Maslen, Hannah

2018-01-01

Antibiotic use in animal farming is one of the main drivers of antibiotic resistance both in animals and in humans. In this paper we propose that one feasible and fair way to address this problem is to tax animal products obtained with the use of antibiotics. We argue that such tax is supported both by (a) deontological arguments, which are based on the duty individuals have to compensate society for the antibiotic resistance to which they are contributing through consumption of animal products obtained with the use of antibiotics; and (b) a cost-benefit analysis of taxing such animal products and of using revenue from the tax to fund alternatives to use of antibiotics in animal farming. Finally, we argue that such a tax would be fair because individuals who consume animal products obtained with the use of antibiotics can be held morally responsible, i.e. blameworthy, for their contribution to antibiotic resistance, in spite of the fact that each individual contribution is imperceptible. PMID:29515330

Practical Approaches to Resolving Behaviour Problems. Selected Papers from the National Conference on Practical Approaches to Resolving Behaviour Problems (2nd, Sydney, New South Wales, Australia, July 1990). Programs Implementation and System Initiatives.

ERIC Educational Resources Information Center

Richardson, Susanna, Ed.; Izard, John, Ed.

This collection of papers focuses on practical approaches to resolving behavior problems in the Australian school system. The papers are divided into four general categories: perspectives on behavior problems, focusing on families, schools and system initiatives, and programs in special settings. The papers include: (1) "Beyond…

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

NASA Astrophysics Data System (ADS)

Griffin, Christopher; Belmonte, Andrew

2017-05-01

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

Optimization of Location–Routing Problem for Cold Chain Logistics Considering Carbon Footprint

PubMed Central

Wang, Songyi; Tao, Fengming; Shi, Yuhe

2018-01-01

In order to solve the optimization problem of logistics distribution system for fresh food, this paper provides a low-carbon and environmental protection point of view, based on the characteristics of perishable products, and combines with the overall optimization idea of cold chain logistics distribution network, where the green and low-carbon location–routing problem (LRP) model in cold chain logistics is developed with the minimum total costs as the objective function, which includes carbon emission costs. A hybrid genetic algorithm with heuristic rules is designed to solve the model, and an example is used to verify the effectiveness of the algorithm. Furthermore, the simulation results obtained by a practical numerical example show the applicability of the model while provide green and environmentally friendly location-distribution schemes for the cold chain logistics enterprise. Finally, carbon tax policies are introduced to analyze the impact of carbon tax on the total costs and carbon emissions, which proves that carbon tax policy can effectively reduce carbon dioxide emissions in cold chain logistics network. PMID:29316639

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

PubMed

Griffin, Christopher; Belmonte, Andrew

2017-05-01

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

Impact of Maryland's 2011 alcohol sales tax increase on alcoholic beverage sales.

PubMed

Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H

2016-07-01

Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. We aimed to assess the effects of Maryland's July 1, 2011 three percentage point increase in the alcohol sales tax (6-9%) on beverage-specific and total alcohol sales. Using county-level data on Maryland's monthly alcohol sales in gallons for 2010-2012, by beverage type, multilevel mixed effects multiple linear regression models estimated the effects of the tax increase on alcohol sales. We controlled for seasonality, county characteristics, and national unemployment rates in the main analyses. In the 18 months after the tax increase, average per capita sales of spirits were 5.1% lower (p < 0.001), beer sales were 3.2% lower (p < 0.001), and wine sales were 2.5% lower (p < 0.01) relative to what would have been expected from sales trends in the 18 months prior to the tax increase. Overall, the alcohol sales tax increase was associated with a 3.8% decline in total alcohol sold relative to what would have been expected based on sales in the prior 18 months (p < 0.001). The findings suggest that increased alcohol sales taxes may be as effective as excise taxes in reducing alcohol consumption and related problems. Sales taxes also have the added advantages of rising with inflation and taxing the highest priced beverages most heavily.

U.S.-Mexico Economic Relations: Trends, Issues, and Implications

DTIC Science & Technology

2010-03-31

resolved a long-standing trade dispute in 2006 involving sugar and high fructose corn syrup . Mexico argued that the sugar side letter negotiated under...Research Service 23 complained that imports of high fructose corn syrup (HFCS) sweeteners from the United States constituted dumping, and it imposed anti...made with corn syrup sweeteners to aid the ailing domestic cane sugar industry, and subsequently extended the tax annually despite U.S. objections

Mexico-U.S. Relations: Issues for Congress

DTIC Science & Technology

2008-12-18

States and Mexico recently resolved a long standing trade dispute involving sugar and high fructose corn syrup . Mexico argued that the sugar side...sugar side letter limited Mexican shipments of sugar. Mexico also complained that imports of high fructose corn syrup (HFCS) sweeteners from the...Mexican Congress imposed a 20% tax on soft drinks made with corn syrup sweeteners to aid the ailing domestic cane sugar industry, and subsequently

Analysis of the Central X-ray Source in DG Tau

NASA Astrophysics Data System (ADS)

Schneider, P. Christian; Schmitt, Jürgen H. M. M.

As a stellar X-ray source DG Tau shows two rather unusual features: A resolved X-ray jet [2] and an X-ray spectrum best described by two thermal components with different absorbing column densities, a so called "two-absorber X-ray (TAX)" morphology [1, 2]. In an effort to understand the properties of the central X-ray source in DG Tau a detailed position analysis was carried out.

From cigarette smuggling to illicit tobacco trade.

PubMed

Joossens, Luk; Raw, Martin

2012-03-01

Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed. This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade. Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing, including counterfeiting and the emergence of new cigarette brands, produced in a rather open manner at well known locations, which are only or mainly intended for the illegal market of another country. The global scope and multifaceted nature of the illicit tobacco trade requires a coordinated international response, so a strong protocol to the FCTC is essential. The illicit tobacco trade is a global problem which needs a global solution.

Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

NASA Astrophysics Data System (ADS)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

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

PubMed

Ataguba, John Ele-Ojo

2012-01-01

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

A road map for universal coverage: finding a pass through the financial mountains.

PubMed

Sessions, Samuel Y; Lee, Philip R

2008-04-01

Government already pays for more than half of U.S. health care costs, and nearly all universal health insurance proposals assume continued government involvement through tax subsidies and other means. The question of what specific taxes could be used to finance universal coverage is, however, seldom carefully examined, in part due to efforts by health care reform proponents to downplay tax issues. In this article we undertake such an examination. We argue that the challenges of relying on taxes for universal coverage are even greater than is generally appreciated, but that they can nevertheless be met. A proposal to fund a universal health insurance voucher system with a value-added tax illustrates issues that would arise for tax-financed plans in general and provides a broad framework for a bipartisan approach to universal coverage. We discuss significant problems that such an approach would face and suggest solutions. We outline a long-term political and legislative strategy for enacting universal coverage that draws upon precedents set by comparable legislative initiatives, including tax reform and Medicare. The results are an improved understanding of the relationship between systemic health care finance reform and taxation and a politically realistic plan for universal coverage that employs undisguised taxes.

State tax incentives for person giving informal care of the elderly.

PubMed

Hendrickson, M C

1988-12-01

Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the induced informal help substituted for public expenditures.

Why nonprofits? Hospitals and the future of American health care.

PubMed

Gray, B H

1992-01-01

The future of the nonprofit hospital depends on its relationship to the for-profit and governmental sectors of our economy. A decade ago, the primary challenge came from the growing investor-owned hospital companies. Nonprofit hospitals' responses--both competitive and imitative--led to new challenges from government regarding tax-exempt status. The reasons underlying this challenge include the growing commercialism of health care, the nation's failure to deal directly with the problem of the uninsured, and the lack of a coherent theory of tax exemption. Although hospitals are likely to retain exemptions from federal taxation, challenges to local tax exemptions are likely to continue. Strategies that hospitals pursue for competitive purposes may undercut their legitimacy as tax-exempt institutions, but several groups are working to address the issue.

Understanding tobacco industry pricing strategy and whether it undermines tobacco tax policy: the example of the UK cigarette market.

PubMed

Gilmore, Anna B; Tavakoly, Behrooz; Taylor, Gordon; Reed, Howard

2013-07-01

Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little is known. Review of literature on brand segmentation. Analysis of 1999-2009 data to explore the extent to which tax increases are shifted to consumers, if this differs by brand segment and whether cigarette price indices accurately reflect cigarette prices. UK. UK smokers. Real cigarette prices, volumes and net-of-tax- revenue by price segment. TTCs categorise brands into four price segments: premium, economy, mid and 'ultra-low price' (ULP). TTCs have sold ULP brands since 2006; since then, their real price has remained virtually static and market share doubled. The price gap between premium and ULP brands is increasing because the industry differentially shifts tax increases between brand segments; while, on average, taxes are overshifted, taxes on ULP brands are not always fully passed onto consumers (being absorbed at the point each year when tobacco taxes increase). Price indices reflect the price of premium brands only and fail to detect these problems. Industry-initiated cigarette price changes in the UK appear timed to accentuate the price gap between premium and ULP brands. Increasing the prices of more expensive cigarettes on top of tobacco tax increases should benefit public health, but the growing price gap enables smokers to downtrade to cheaper tobacco products and may explain smoking-related inequalities. Governments must monitor cigarette prices by price segment and consider industry pricing strategies in setting tobacco tax policies. © 2013 Society for the Study of Addiction.

Understanding tobacco industry pricing strategy and whether it undermines tobacco tax policy: the example of the UK cigarette market

PubMed Central

Gilmore, Anna B; Tavakoly, Behrooz; Taylor, Gordon; Reed, Howard

2013-01-01

Aims Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little is known. Design Review of literature on brand segmentation. Analysis of 1999–2009 data to explore the extent to which tax increases are shifted to consumers, if this differs by brand segment and whether cigarette price indices accurately reflect cigarette prices. Setting UK. Participants UK smokers. Measurements Real cigarette prices, volumes and net-of-tax- revenue by price segment. Findings TTCs categorise brands into four price segments: premium, economy, mid and ‘ultra-low price’ (ULP). TTCs have sold ULP brands since 2006; since then, their real price has remained virtually static and market share doubled. The price gap between premium and ULP brands is increasing because the industry differentially shifts tax increases between brand segments; while, on average, taxes are overshifted, taxes on ULP brands are not always fully passed onto consumers (being absorbed at the point each year when tobacco taxes increase). Price indices reflect the price of premium brands only and fail to detect these problems. Conclusions Industry-initiated cigarette price changes in the UK appear timed to accentuate the price gap between premium and ULP brands. Increasing the prices of more expensive cigarettes on top of tobacco tax increases should benefit public health, but the growing price gap enables smokers to downtrade to cheaper tobacco products and may explain smoking-related inequalities. Governments must monitor cigarette prices by price segment and consider industry pricing strategies in setting tobacco tax policies. PMID:23445255

U.S.-Mexico Economic Relations: Trends, Issues, and Implications

DTIC Science & Technology

2012-01-25

States and Mexico resolved a long-standing trade dispute in 2006 involving sugar and high fructose corn syrup . Mexico argued that the sugar side letter...sugar side letter limited Mexican shipments of sugar. Mexico also complained that imports of high fructose corn syrup (HFCS) sweeteners from the United...Mexican Congress imposed a 20% tax on soft drinks made with corn syrup sweeteners to aid the ailing domestic cane sugar industry, and subsequently

USAF Flight Surgeon Survey: Aircrew Mental Health Referrals and Satisfaction with Local Mental Health Providers Response

DTIC Science & Technology

2008-05-01

Autogenic training exercise; A treatment for airsickness in military pilots. International Journal of Aviation Psychology, 2005; 15(4): 395-412...flying during training , humanitarian, and operational missions can be extremely taxing. Flight surgeons often observe or hear of changes in the...health care is to ease and resolve the emotional or behavioral difficulties of an aviator while attempting to preserve a highly trained USAF asset

Effectiveness of sugar-sweetened beverages taxes to reduce obesity: evidence brief for policy

PubMed

Bascuñán, Josefina; Cuadrado, Cristóbal

2017-10-25

The high prevalence of obesity in Chile, along with the increasing consumption of sugary drinks in the country, has made apparent the need to propose fiscal measures, through taxes on specific foods, as a complementary alternative to approach this problem. Since 2014, an additional 5% increase in the tax on sugar-sweetened nonalcoholic beverages has been in effect in Chile, an amount that may be insufficient to produce an impact on obesity levels. The evidence of the effectiveness of fiscal measures upon sugary beverages, in terms of price modification, generally reflects a high transfer of the tax to the final consumers, which is variable according to local conditions. After the analysis of the literature, a sensitivity of the demand to the changes in prices of sugary drinks was evidenced, by means of negative elasticity close to -1, for different groups observed, besides a decrease in the consumption of these products. On the other hand, effects on body weight after the application of these taxes were analyzed by several simulation studies, reporting a decrease on prevalence of obesity between 0.99% and 2.4%. Within the acceptability of a fiscal measure of this nature, there were variable support figures between 36% and 60% among general population. Regarding possible negative effects on employment, an international study even evidenced a rise in the figures for employment in two locations following the application of a tax on sugary drinks. The research showed that there is evidence to support the implementation of a fiscal measure upon sugary beverages in Chile; however, there is a lack of local simulation studies to explore the possible effects and implications of a new tax of this kind in the country. Taxation measures upon foods seem to be both viable and effective alternatives to address the problem of obesity in Chile, but they should be considered as part of an overall strategy with the clear goal of reducing the prevalence of national obesity.

Taxing pollution instead of labor: Is it a prudent CO[sub 2] reduction policy

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

Sanghi, A.K.; Joseph, A.L.

Any serious attempt to reduce carbon dioxide emissions will require reductions from all sectors of the economy. The authors believe that top-down approaches to a carbon tax will generate heavy excess revenues, thus causing administrative and equity problems. They suggest that a better approach, which was espoused by Vice President Gore, could come through a targeted trust fund approach.

School Funding, Taxes, and Economic Growth: An Analysis of the 50 States. NEA Research Working Paper

ERIC Educational Resources Information Center

Sims, Richard G.

2004-01-01

Recent court decisions and state studies indicate that none of the states measure up on even rough measures of adequacy and equity in school funding. Because of tax and spending limits, some states have school funding systems that are equitable, but hardly adequate. One way to address this problem is for states to get on a path toward achieving…

Essays on alternative energy policies affecting the US transportation sector

NASA Astrophysics Data System (ADS)

O'Rear, Eric G.

This dissertation encompasses three essays evaluating the impacts of different policies targeting the greenhouse gas (GHG) emissions, fuel demands, etc. of the transportation sector. Though there are some similarities across the three chapters, each essay stands alone as an independent work. The 2010 US EPA MARKAL model is used in each essay to evaluate policy effects. Essay 1 focuses on the recent increases in Corporate Average Fuel Economy (CAFE) standards, and the implications of a "rebound effect." These increases are compared to a carbon tax generating similar reductions in system-wide emissions. As anticipated, the largest reductions in fuel use by light-duty vehicles (LDV) and emissions are achieved under CAFE. Consideration of the rebound effect does little to distort CAFE benefits. Our work validates many economists' belief that a carbon tax is a more efficient approach. However, because the tax takes advantage of cheaper abatement opportunities in other sectors, reductions in transportation emissions will be much lower than what we observe with CAFE. Essay 2 compares CAFE increases with what some economists suggest would be a much more "efficient" alternative -- a system-wide oil tax internalizing some environmental externalities. Because oil taxes are likely to be implemented in addition to CAFE standards, we consider a combined policy case reflecting this. Our supplementary analysis approximates the appropriate tax rates to produce similar reductions in oil demands as CAFE (CAFE-equivalent tax rates). We discover that taxes result in greater and more cost-effective reductions in system-wide emissions and net oil imports than CAFE. The current fuel tax system is compared to three versions of a national vehicle miles traveled (VMT) tax charged to all LDVs in Essay 3. VMT taxes directly charge motorists for each mile driven and help to correct the problem of eroding tax revenues given the failure of today's fuel taxes to adjust with inflation. Results suggest that VMT taxes generate more revenue than our existing fuel tax structure, but do so at the expense of the LDV fleet becoming less fuel-inefficient. If stringent enough, VMT taxes can lead to some rather noticeable reductions in miles driven, fuel use, and emissions.

Economic growth and carbon emission control

NASA Astrophysics Data System (ADS)

Zhang, Zhenyu

The question about whether environmental improvement is compatible with continued economic growth remains unclear and requires further study in a specific context. This study intends to provide insight on the potential for carbon emissions control in the absence of international agreement, and connect the empirical analysis with theoretical framework. The Chinese electricity generation sector is used as a case study to demonstrate the problem. Both social planner and private problems are examined to derive the conditions that define the optimal level of production and pollution. The private problem will be demonstrated under the emission regulation using an emission tax, an input tax and an abatement subsidy respectively. The social optimal emission flow is imposed into the private problem. To provide tractable analytical results, a Cobb-Douglas type production function is used to describe the joint production process of the desired output and undesired output (i.e., electricity and emissions). A modified Hamiltonian approach is employed to solve the system and the steady state solutions are examined for policy implications. The theoretical analysis suggests that the ratio of emissions to desired output (refer to 'emission factor'), is a function of productive capital and other parameters. The finding of non-constant emission factor shows that reducing emissions without further cutting back the production of desired outputs is feasible under some circumstances. Rather than an ad hoc specification, the optimal conditions derived from our theoretical framework are used to examine the relationship between desired output and emission level. Data comes from the China Statistical Yearbook and China Electric Power Yearbook and provincial information of electricity generation for the year of 1993-2003 are used to estimate the Cobb-Douglas type joint production by the full information maximum likelihood (FIML) method. The empirical analysis shed light on the optimal policies of emissions control required for achieving the social goal in a private context. The results suggest that the efficiency of abatement technology is crucial for the timing of executing the emission tax. And emission tax is preferred to an input tax, as long as the detection of emissions is not costly and abatement technology is efficient. Keywords: Economic growth, Carbon emission, Power generation, Joint production, China

Expenditure and Revenue Problems in Central-City School Districts: Problems for the 1980s.

ERIC Educational Resources Information Center

Murphy, Joseph F.; Hack, Walter G.

1983-01-01

Investigates the combination of expenditure and revenue problems facing central-city school districts. Examines educational overburden, related overburden, and cost differentials between central city and other types of districts. Also looks at tax capacity and efforts, and analyzes the effects of Federal and State activity on the problems of city…

Efficient Financial Management in Rural Schools: Common Problems and Solutions from the Field. ERIC Digest.

ERIC Educational Resources Information Center

Inman-Freitas, Deborah

Based on a recent nationwide survey of rural administrators, this digest reports on the financial problems of rural school districts and some possible strategies for improvement. Rural administrators reported the following financial management problems: (1) cash flow problems due to late receipt of state aid or taxes; (2) expenditures that are…

Structure analysis of tax revenue and inflation rate in Banda Aceh using vector error correction model with multiple alpha

NASA Astrophysics Data System (ADS)

Sofyan, Hizir; Maulia, Eva; Miftahuddin

2017-11-01

A country has several important parameters to achieve economic prosperity, such as tax revenue and inflation rate. One of the largest revenues of the State Budget in Indonesia comes from the tax sector. Meanwhile, the rate of inflation occurring in a country can be used as an indicator, to measure the good and bad economic problems faced by the country. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the structure of tax revenue relations and inflation rate. This study aims to produce the best VECM (Vector Error Correction Model) with optimal lag using various alpha and perform structural analysis using the Impulse Response Function (IRF) of the VECM models to examine the relationship of tax revenue, and inflation in Banda Aceh. The results showed that the best model for the data of tax revenue and inflation rate in Banda Aceh City using alpha 0.01 is VECM with optimal lag 2, while the best model for data of tax revenue and inflation rate in Banda Aceh City using alpha 0.05 and 0,1 VECM with optimal lag 3. However, the VECM model with alpha 0.01 yielded four significant models of income tax model, inflation rate of Banda Aceh, inflation rate of health and inflation rate of education in Banda Aceh. While the VECM model with alpha 0.05 and 0.1 yielded one significant model that is income tax model. Based on the VECM models, then there are two structural analysis IRF which is formed to look at the relationship of tax revenue, and inflation in Banda Aceh, the IRF with VECM (2) and IRF with VECM (3).

Increasing Alcohol Taxes: Analysis of Case Studies From Illinois, Maryland, and Massachusetts.

PubMed

Ramirez, Rebecca L; Jernigan, David H

2017-09-01

The effectiveness of alcohol taxes in reducing excessive alcohol consumption and related problems is well established in research, yet increases in U.S. state alcohol taxes are uncommon. This study examined how alcohol tax increases occurred recently in three U.S. states, what public health's role was, and what can be learned from those experiences. Review of available documentation and news media content analysis provided context and, along with snowball sampling, helped identify proponents, opponents, and neutral parties in each state. Thirty-five semi-structured key informant interviews (lasting approximately 1 hour) were conducted, transcribed, and analyzed for common themes. State routes to alcohol tax increases varied, as did the role of public health research. Use of polling data, leveraging existing political champions, coalition building, drawing on past experience with legislative initiatives, deciding revenue allocation strategically, and generating media coverage were universal elements of these initiatives. Tax changes occurred when key policy makers sought new revenue sources or when proponents were able to build coalitions broader than the substance abuse field. Translation of scientific evidence on the effectiveness of increasing alcohol taxes into public health interventions may occur if legislative leaders seek new revenue sources or if broad-based coalitions can generate support and sustained media coverage. Policy makers are generally unaware of the health impact of alcohol taxes, although public health research may play a valuable role in framing and informing discussions of state alcohol tax increases as a strategy for reducing excessive alcohol use and alcohol-related harms.

The Portuguese plastic carrier bag tax: The effects on consumers' behavior.

PubMed

Martinho, Graça; Balaia, Natacha; Pires, Ana

2017-03-01

Marine litter from lightweight plastic bags is a global problem that must be solved. A plastic bag tax was implemented in February 2015 to reduce the consumption of plastic grocery bags in Portugal and in turn reduce the potential contribution to marine litter. This study analyzes the effect of the plastic bag tax on consumer behavior to learn how it was received and determine the perceived effectiveness of the tax 4months after its implementation. In addition, the study assessed how proximity to coastal areas could influence behaviors and opinions. The results showed a 74% reduction of plastic bag consumption with a simultaneously 61% increase of reusable plastic bags after the tax was implemented. Because plastic bags were then reused for shopping instead of garbage bags, however, the consumption of garbage bags increased by 12%. Although reduction was achieved, the tax had no effect on the perception of marine litter or the impact of plastic bags on environment and health. The majority of respondents agree with the tax but view it as an extra revenue to the State. The distance to the coast had no meaningful influence on consumer behavior or on the perception of the tax. Although the tax was able to promote the reduction of plastics, the role of hypermarkets and supermarkets in providing alternatives through the distribution of reusable plastic bags was determinant to ensuring the reduction. Copyright © 2017 Elsevier Ltd. All rights reserved.

Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

PubMed

Fox, D M; Schaffer, D C

1991-01-01

Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

Source selection problem of competitive power plants under government intervention: a game theory approach

NASA Astrophysics Data System (ADS)

Mahmoudi, Reza; Hafezalkotob, Ashkan; Makui, Ahmad

2014-06-01

Pollution and environmental protection in the present century are extremely significant global problems. Power plants as the largest pollution emitting industry have been the cause of a great deal of scientific researches. The fuel or source type used to generate electricity by the power plants plays an important role in the amount of pollution produced. Governments should take visible actions to promote green fuel. These actions are often called the governmental financial interventions that include legislations such as green subsidiaries and taxes. In this paper, by considering the government role in the competition of two power plants, we propose a game theoretical model that will help the government to determine the optimal taxes and subsidies. The numerical examples demonstrate how government could intervene in a competitive market of electricity to achieve the environmental objectives and how power plants maximize their utilities in each energy source. The results also reveal that the government's taxes and subsidiaries effectively influence the selected fuel types of power plants in the competitive market.

State tax incentives for persons giving informal care to the elderly

PubMed Central

Hendrickson, Michael C.

1988-01-01

Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the induced informal help substituted for public expenditures. PMID:10312965

Problems in Determining School District Need for Hurd Aid and Alternatives to the Revenue Shortfall Approach for Determining Need.

ERIC Educational Resources Information Center

Curley, John R.

In New York State there is an uneven distribution of wealth and an unequal tax burden among the small city school districts. Because of the tax limits and rising costs for goods and services, many of these school districts have found it difficult to support their educational programs without emergency aid from the state. Such aid is frequently…

Foreign Affairs, Defense, and Trade: Key Issues for the 110th Congress

DTIC Science & Technology

2006-12-20

granting Mexican trucks access to U.S. highways. Another long running dispute related to sugar and high - fructose corn syrup imports was recently resolved...and Mexico has agreed to repeal its 20% tax on soft drinks made with high - fructose corn syrup (HFCS). CRS Report RL32724, Mexico-U.S. Relations: Issues...reconstruction in those countries. After Iraq, other high priorities will be the continuing fight against terrorism and efforts to dissuade or restrain

Resolving Inadequacies of the Navy Industrial Fund Cost Accounting System to Enable Its Use in the RAMP SMP (Rapid Acquisition of Manufactured Parts Small Manufactured Parts) Facility

DTIC Science & Technology

1988-12-01

maintenance, depreciation , rent, utilities, insurance, and taxes. 6 Historically, manufacturing activities have been labor intensive and man-paced...developed and produced which renders older equipment obsolete sooner. As a result, equipment must be replaced more frequently and depreciation is charged...McIlhattan, 1987). As previously mentioned, automated manufacturing activities incur greater amounts of depreciation expenses more rapidly than a

Resolvent approach for two-dimensional scattering problems. Application to the nonstationary Schrödinger problem and the KPI equation

NASA Astrophysics Data System (ADS)

Boiti, M.; Pempinelli, F.; Pogrebkov, A. K.; Polivanov, M. C.

1992-11-01

The resolvent operator of the linear problem is determined as the full Green function continued in the complex domain in two variables. An analog of the known Hilbert identity is derived. We demonstrate the role of this identity in the study of two-dimensional scattering. Considering the nonstationary Schrödinger equation as an example, we show that all types of solutions of the linear problems, as well as spectral data known in the literature, are given as specific values of this unique function — the resolvent function. A new form of the inverse problem is formulated.

Promoting Health by Addressing Basic Needs: Effect of Problem Resolution on Contacting Health Referrals.

PubMed

Thompson, Tess; Kreuter, Matthew W; Boyum, Sonia

2016-04-01

Members of vulnerable populations have heightened needs for health services. One advantage of integrating health risk assessment and referrals into social service assistance systems such as 2-1-1 is that such systems help callers resolve problems in other areas (e.g., housing). Callers to 2-1-1 in Missouri (N= 1,090) with at least one behavioral risk factor or cancer screening need were randomly assigned to one of three health referral interventions: verbal referrals only, verbal referrals + a tailored mailed reminder, or verbal referrals + telephone health navigator. After 1 month, we assessed whether the nonhealth problems that prompted the 2-1-1 call had been resolved. Logistic regression estimated effects of having the problem resolved on calling a health referral. Callers were predominantly female (85%) and had a high school education or less (61%); nearly half (47%) had incomes under $10,000. The most common service requests were for utility assistance (35%), home/family problems (23%), and rent/mortgage assistance (12%). At follow-up, 38% of callers reported that all problems prompting their 2-1-1 call had been resolved, and 24% reported calling a health referral. Resolving all problems prompting the 2-1-1 call was associated with a higher odds of contacting a health referral (odds ratio = 1.44, 95% confidence interval [1.02, 2.05]) compared to people whose problems were not resolved. Multifaceted interventions that help meet non-health-related needs and provide support in reaching health-related goals may promote health in vulnerable populations. © 2015 Society for Public Health Education.

Promoting Health by Addressing Basic Needs: Effect of Problem Resolution on Contacting Health Referrals

PubMed Central

Thompson, Tess; Kreuter, Matthew; Boyum, Sonia

2016-01-01

Members of vulnerable populations have heightened needs for health services. One advantage of integrating health risk assessment and referrals into social service assistance systems such as 2-1-1 is that such systems help callers resolve problems in other areas (e.g. housing). Callers to 2-1-1 in Missouri (N=1090) with at least one behavioral risk factor or cancer screening need were randomly assigned to one of three health referral interventions: verbal referrals only, verbal referrals + a tailored mailed reminder, or verbal referrals + telephone health navigator. After one month, we assessed whether the non-health problems that prompted the 2-1-1 call had been resolved. Logistic regression estimated effects of having the problem resolved on calling a health referral. Callers were predominantly female (85%) and had a high school education or less (61%); nearly half (47%) had incomes under $10,000. The most common service requests were for utility assistance (35%), home/family problems (23%), and rent/mortgage assistance (12%). At follow-up, 38% of callers reported that all problems prompting their 2-1-1 call had been resolved, and 24% reported calling a health referral. Resolving all problems prompting the 2-1-1 call was associated with a higher odds of contacting a health referral (OR = 1.44, 95% CI 1.02-2.05) compared to people whose problems were not resolved. Multifaceted interventions that help meet non-health-related needs and provide support in reaching health-related goals may promote health in vulnerable populations. PMID:26293458

A three-state kinetic agent-based model to analyze tax evasion dynamics

NASA Astrophysics Data System (ADS)

Crokidakis, Nuno

2014-11-01

In this work we study the problem of tax evasion on a fully-connected population. For this purpose, we consider that the agents may be in three different states, namely honest tax payers, tax evaders and undecided, that are individuals in an intermediate class among honests and evaders. Every individual can change his/her state following a kinetic exchange opinion dynamics, where the agents interact by pairs with competitive negative (with probability q) and positive (with probability 1-q) couplings, representing agreement/disagreement between pairs of agents. In addition, we consider the punishment rules of the Zaklan econophysics model, for which there is a probability pa of an audit each agent is subject to in every period and a length of time k detected tax evaders remain honest. Our results suggest that below the critical point qc=1/4 of the opinion dynamics the compliance is high, and the punishment rules have a small effect in the population. On the other hand, for q>qc the tax evasion can be considerably reduced by the enforcement mechanism. We also discuss the impact of the presence of the undecided agents in the evolution of the system.

A review of state legislation and a state legislator survey related to not-for-profit hospital tax exemption and health care for the indigent.

PubMed

Jervis, Kathryn J

2005-01-01

This study examines recent states' legislation related to the not-for-profit (NFP) hospital tax exemption and care to the uninsured and underinsured, and compares these legislative provisions to a past survey of state legislators' opinions about appropriate criteria for the NFP hospital tax exemption. To be tax-exempt, hospitals need to provide services that benefit the community. The problem lies in the ambiguous nature of the community benefits standard and the type of information required for compliance with the standard. As a consequence, NFP hospital tax-exemption challenges have occurred across the nation, resulting most recently in a federal class action lawsuit against NFP hospitals across several states. Empirical research has examined whether the NFP hospital tax exemption is justified based on the amount of community benefits and charitable care provided, without examining the type of policy alternatives that might be proposed by legislators who are responsible to change and create tax-exemption regulations. This article surveys state legislators and examines state legislation. The survey reveals that legislators from states with tax-exempt challenge activity focus more narrowly on the provision of charitable care and that state legislators consider quantitative information to be as important as qualitative information for the tax-exemption decision. Essentially, the survey predicts that state legislation would focus primarily on charitable care policy and indigent care guidelines, which is confirmed by the review of recent state legislation; however, there is still much variation in tax-exemption legislation between states. More standardization is needed to address the needs of indigent patients equitably.

"People over profits": retailers who voluntarily ended tobacco sales.

PubMed

McDaniel, Patricia A; Malone, Ruth E

2014-01-01

Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer's decision. Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store's image. The decision to end sales often appeared to resolve troubling contradictions between retailers' values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers to end tobacco sales.

[Excise taxes on tobacco and the problem of smuggling - concerning the credibility of the tobacco industry's "Discarded-Cigarette-Packages-Study"].

PubMed

Adams, M; Effertz, T

2011-10-01

The consumption of tobacco products is one of the main causes of illnesses. An often neglected but highly effective instrument for fiscal and preventive purposes is higher taxes on tobacco products. The tobacco industry however claims that higher taxes have tremendous effects on smuggling activity with additional costs with regard to law enforcement. The claim appears to be substantiated by a study which collects and documents the amounts of discarded empty cigarette packs, and which is used to estimate the fraction of illegally imported cigarettes. We show that this study makes use of systematic misspecifications and impreciseness and thus seems to pursue the aim of showing an exaggerated high amount of illegally imported cigarettes. The industry's claim that two thirds of non-taxed cigarettes in Germany are imported illegally, thus lacks any sound, well-grounded empirical corroboration. © Georg Thieme Verlag KG Stuttgart · New York.

Smuggling and cross border shopping of tobacco in Europe.

PubMed

Joossens, L; Raw, M

1995-05-27

Governments have recently become concerned about cross border shopping and smuggling because it can decrease tax revenue. The tobacco industry predicted that, with the removal of border controls in the European Union, price differences between neighbouring countries would lead to a diversion of tobacco trade, legally and illegally, to countries with cheaper cigarettes. According to them this diversion would be through increased cross border shopping for personal consumption or through increased smuggling of cheap cigarettes from countries with low tax to countries with high tax, where cigarettes are more expensive. These arguments have been used to urge governments not to increase tax on tobacco products. The evidence suggests, however, that cross border shopping is not yet a problem in Europe and that smuggling is not of cheap cigarettes to expensive countries. Instead, more expensive "international" brands are smuggled into northern Europe and sold illegally on the streets of the cheaper countries of southern Europe.

Smuggling and cross border shopping of tobacco in Europe.

PubMed Central

Joossens, L.; Raw, M.

1995-01-01

Governments have recently become concerned about cross border shopping and smuggling because it can decrease tax revenue. The tobacco industry predicted that, with the removal of border controls in the European Union, price differences between neighbouring countries would lead to a diversion of tobacco trade, legally and illegally, to countries with cheaper cigarettes. According to them this diversion would be through increased cross border shopping for personal consumption or through increased smuggling of cheap cigarettes from countries with low tax to countries with high tax, where cigarettes are more expensive. These arguments have been used to urge governments not to increase tax on tobacco products. The evidence suggests, however, that cross border shopping is not yet a problem in Europe and that smuggling is not of cheap cigarettes to expensive countries. Instead, more expensive "international" brands are smuggled into northern Europe and sold illegally on the streets of the cheaper countries of southern Europe. PMID:7787549

The role of employee flexible spending accounts in health care financing.

PubMed

Schweitzer, M; Asch, D A

1996-08-01

Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

Tripartite equilibrium strategy for a carbon tax setting problem in air passenger transport.

PubMed

Xu, Jiuping; Qiu, Rui; Tao, Zhimiao; Xie, Heping

2018-03-01

Carbon emissions in air passenger transport have become increasing serious with the rapidly development of aviation industry. Combined with a tripartite equilibrium strategy, this paper proposes a multi-level multi-objective model for an air passenger transport carbon tax setting problem (CTSP) among an international organization, an airline and passengers with the fuzzy uncertainty. The proposed model is simplified to an equivalent crisp model by a weighted sum procedure and a Karush-Kuhn-Tucker (KKT) transformation method. To solve the equivalent crisp model, a fuzzy logic controlled genetic algorithm with entropy-Bolitzmann selection (FLC-GA with EBS) is designed as an integrated solution method. Then, a numerical example is provided to demonstrate the practicality and efficiency of the optimization method. Results show that the cap tax mechanism is an important part of air passenger trans'port carbon emission mitigation and thus, it should be effectively applied to air passenger transport. These results also indicate that the proposed method can provide efficient ways of mitigating carbon emissions for air passenger transport, and therefore assist decision makers in formulating relevant strategies under multiple scenarios.

Music Education Preservice Teachers' Confidence in Resolving Behavior Problems

ERIC Educational Resources Information Center

Hedden, Debra G.

2015-01-01

The purpose of this study was to investigate whether there would be a change in preservice teachers' (a) confidence concerning the resolution of behavior problems, (b) tactics for resolving them, (c) anticipation of problems, (d) fears about management issues, and (e) confidence in methodology and pedagogy over the time period of a one-semester…

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

PubMed

Walsh, B M

1987-12-01

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

An analytic approach to resolving problems in medical ethics.

PubMed Central

Candee, D; Puka, B

1984-01-01

Education in ethics among practising professionals should provide a systematic procedure for resolving moral problems. A method for such decision-making is outlined using the two classical orientations in moral philosophy, teleology and deontology. Teleological views such as utilitarianism resolve moral dilemmas by calculating the excess of good over harm expected to be produced by each feasible alternative for action. The deontological view focuses on rights, duties, and principles of justice. Both methods are used to resolve the 1971 Johns Hopkins case of a baby born with Down's syndrome and duodenal atresia. PMID:6234395

Final Report: Resolving and Discriminating Overlapping Anomalies from Multiple Objects in Cluttered Environments

DTIC Science & Technology

2015-12-15

UXO community . NAME Total Number: PERCENT_SUPPORTEDNAME FTE Equivalent: Total Number: Irma Shamatava 0.50 0.50 1 Resolving and Discriminating...Distinguishing an object of interest from innocuous items is the main problem that the UXO community is facing currently. This inverse problem...innocuous items is the main problem that the UXO community is facing currently. This inverse problem demands fast and accurate representation of

The rewards, risks and challenges of regional tobacco tax harmonisation.

PubMed

Blecher, Evan; Drope, Jeffrey

2014-05-01

Combining international relations theory and a technical discussion of tobacco taxation, we examine prospects for regional tobacco tax harmonization and how it might heighten the positive effects of taxation for public health. The specific rewards of harmonized tobacco taxation that follow "best practices" might reasonably include increased tax revenue, higher prices for tobacco products and related decreases in tobacco consumption and/or smoking prevalence. Harmonization, however, is often politically and technically challenging as each region has political and economic idiosyncrasies that create multiple, and often conflicting constraints on tax harmonization. For example, governments must overcome different types of collective action problems to agree politically on harmonized policy. Though there is no "one size fits all" approach, we find that setting appropriate and realistic goals and developing reasonable expectations are important for success. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

24 CFR 214.315 - Recordkeeping.

Code of Federal Regulations, 2011 CFR

2011-04-01

...'s personal and financial information, including credit reports, whether the information is received... client meets his or her housing need or resolves the housing problem; (2) The agency determines that further housing counseling will not meet the client's housing need or resolve the client's housing problem...

Human T cell lymphotropic virus type I genomic expression and impact on intracellular signaling pathways during neurodegenerative disease and leukemia.

PubMed

Yao, J; Wigdahl, B

2000-01-01

HTLV-I has been identified as the etiologic agent of neoplasia within the human peripheral blood T lymphocyte population, and a progressive neurologic disorder based primarily within the central nervous system. We have examined the role of HTLV-I in these two distinctly different clinical syndromes by examining the life cycle of the virus, with emphasis on the regulation of viral gene expression within relevant target cell populations. In particular, we have examined the impact of specific viral gene products, particularly Tax, on cellular metabolic function. Tax is a highly promiscuous and pleiotropic viral oncoprotein, and is the most important factor contributing to the initial stages of viral-mediated transformation of T cells after HTLV-I infection. Tax, which weakly binds to Tax response element 1 (TRE-1) in the viral long terminal repeat (LTR), can dramatically trans-activate viral gene expression by interacting with cellular transcription factors, such as activated transcription factors and cyclic AMP response element binding proteins (ATF/CREB), CREB binding protein (CBP/p300), and factors involved with the basic transcription apparatus. At the same time, Tax alters cellular gene expression by directly or indirectly interacting with a variety of cellular transcription factors, cell cycle control elements, and cellular signal transduction molecules ultimately resulting in dysregulated cell proliferation. The mechanisms associated with HTLV-I infection, leading to tropical spastic paraparesis (TSP) are not as clearly resolved. Possible explanations of viral-induced neurologic disease range from central nervous system (CNS) damage caused by direct viral invasion of the CNS to bystander CNS damage caused by the immune response to HTLV-I infection. It is interesting to note that it is very rare for an HTLV-I infected individual to develop both adult T cell leukemia (ATL) and TSP in his/her life time, suggesting that the mechanisms governing development of these two diseases are mutually exclusive.

Problems and Alternatives in Housing Students: What a School Business Administrator Should Know.

ERIC Educational Resources Information Center

Earthman, Glen I.

1984-01-01

Reviews factors that could influence planning for the provision of educational facilities in the foreseeable future: new enrollment projections, the need to address deferred maintenance problems, recent educational reform efforts, the needs of new programs, recent tax limitation measures, court action, and new approaches to raising funds. (PGD)

California's High School Dropouts: Examining the Fiscal Consequences

ERIC Educational Resources Information Center

Stuit, David A.; Springer, Jeffrey A.

2010-01-01

This report analyzes the economic and social costs of the high school dropout problem in California from the perspective of a state taxpayer. The authors' analysis considers the consequences of this problem in terms of labor market, tax revenue, public health, and incarceration costs. The authors' quantification of these costs reveals the sizeable…

Institute on oil and gas law and taxation

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

Ernst, A.C.

1979-01-01

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

Drug-related problems and pharmacist interventions in a cohort of patients with asthma and chronic obstructive pulmonary disease.

PubMed

Apikoglu-Rabus, Sule; Yesilyaprak, Gozde; Izzettin, Fikret Vehbi

2016-11-01

Asthma and chronic obstructive pulmonary disease are preventable and treatable chronic airway diseases with high incidence and prevalence. Pharmacists and clinical pharmacy based pharmaceutical care services have positive impact on therapy outcomes. The aim of this study is to describe drug related problems in a cohort of patients with asthma and chronic obstructive pulmonary disease and to assess interventions provided by the pharmacist to address these problems in a community pharmacy. Study population consisted of patients with asthma and chronic obstructive pulmonary disease older than 18 years who visited the study pharmacy during the pre-determined six-month period. The patients whose disease control states were "not fully controlled" were included in our study for further steps. On the first interview, present and potential drug related problems were addressed, interventions were provided. Follow-up interviews were held one month and two months later than the first interview. For the 44 patients with asthma, 59 drug-related problems and 134 causes for these problems were identified. Eighty-four interventions were made to resolve the problems; and 54.2% of the problems were resolved. For the 37 patients with chronic obstructive pulmonary disease, 60 drug-related problems and 128 causes for these problems were identified. Ninety-five interventions were made to resolve the problems; and 63.3% of the problems were resolved. Pharmacists taking part in therapy and management of asthma and chronic obstructive pulmonary disease can help patients be more educated about their disease and medications; and improve disease control and therapy outcomes. Copyright © 2016 Elsevier Ltd. All rights reserved.

Popular opinion on tax cuts and Social Security.

PubMed

Teixeira, R

2000-01-01

A review of recent opinion polls reveals the U.S. public's views on budget priorities and Social Security. The public wants more spending on Social Security, Medicare, and other domestic programs, chiefly education and health care, and prefers these spending priorities--by up to a 70 percent majority--to paying down the national debt and cutting taxes. The public supports the Social Security system but doubts it can continue to deliver the goods. To remedy this problem, it is willing not only to use part of the surplus but to raise the cap on payroll taxes. The public does not support benefit cuts or an increase in the retirement age. And the public remains unsure to hostile about the role of the stock market, whether in individual accounts or in the Social Security trust fund.

The financial impact of unrepaired cleft lip and palate in the Philippines.

PubMed

Muntz, Harlan R; Meier, Jeremy D

2013-12-01

There are over 96 million people in the Philippines. Close to 77 thousand persons in this country have orofacial clefting. We estimate nearly 64 thousand are unrepaired. Unemployment and underemployment because of the communication disorders associated with unrepaired clefts will affect family income and hence tax revenues. The purpose of this study is to understand the financial impact of unrepaired cleft lip and/or palate on families and identify how that would translate to the Philippine government in tax revenues. The incidence of orofacial cleft in the Philippines was estimated to be at least 1 in 750 people, with only 16% anticipated to be repaired under current conditions. Assuming a 21% unemployment rate in subjects with untreated clefts, and a tax rate of 6-12.4%, projected lost personal income and federal tax revenue was calculated. In 2012 alone the financial impact on the families may be as much as $US 73-88 million in lost revenue from unemployment and underemployment. This would cost the government between $8.0 and $9.8 million dollars in lost tax revenue. Over a 20 year period at least $US 1.7 billion dollars in family income would be affected costing the government at least $US 194 million in taxes. By appropriately caring for the cleft population tax revenues should increase substantially. The development of the infrastructure for surgical care of this problem would be costly but could be more than offset by revenues. Inattention to surgically correctable causes of communication disorders is not affordable. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

Demonstration of Resolving Urban Problems by Applying Smart Technology.

NASA Astrophysics Data System (ADS)

Kim, Y.

2016-12-01

Recently, movements to seek various alternatives are becoming more active around the world to resolve urban problems related to energy, water, a greenhouse gas, and disaster by utilizing smart technology system. The purpose of this study is to evaluate service verification aimed at demonstration region applied with actual smart technology in order to raise the efficiency of the service and explore solutions for urban problems. This process must be required for resolving urban problems in the future and establishing `integration platform' for sustainable development. The demonstration region selected in this study to evaluate service verification is `Busan' in Korea. Busan adopted 16 services in 4 sections last year and begun demonstration to improve quality of life and resolve urban environment problems. In addition, Busan participated officially in `Global City Teams Challenge (GCTC)' held by National Institute of Standards and Technology (NIST) in USA last year and can be regarded as representative demonstration region in Korea. The result of survey showed that there were practical difficulties as explained below in the demonstration for resolving urban problems by applying smart technology. First, the participation for demonstration was low because citizens were either not aware or did not realize the demonstration. Second, after demonstrating various services at low cost, it resulted in less effect of service demonstration. Third, as functions get fused, it was found that management department, application criteria of technology and its process were ambiguous. In order to increase the efficiency of the demonstration for the rest of period through the result of this study, it is required to draw demand that citizens requires in order to raise public participation. In addition, it needs to focus more on services which are wanted to demonstrate rather than various service demonstrations. Lastly, it is necessary to build integration platform through cooperation between departments and branches. The data collected from various source while conducting service demonstration will provide meaningful suggestion in order to explore solution for resolving urban problems by applying smart technology in the future.

Parallel, Asynchronous Executive (PAX): System concepts, facilities, and architecture

NASA Technical Reports Server (NTRS)

Jones, W. H.

1983-01-01

The Parallel, Asynchronous Executive (PAX) is a software operating system simulation that allows many computers to work on a single problem at the same time. PAX is currently implemented on a UNIVAC 1100/42 computer system. Independent UNIVAC runstreams are used to simulate independent computers. Data are shared among independent UNIVAC runstreams through shared mass-storage files. PAX has achieved the following: (1) applied several computing processes simultaneously to a single, logically unified problem; (2) resolved most parallel processor conflicts by careful work assignment; (3) resolved by means of worker requests to PAX all conflicts not resolved by work assignment; (4) provided fault isolation and recovery mechanisms to meet the problems of an actual parallel, asynchronous processing machine. Additionally, one real-life problem has been constructed for the PAX environment. This is CASPER, a collection of aerodynamic and structural dynamic problem simulation routines. CASPER is not discussed in this report except to provide examples of parallel-processing techniques.

Montana's High School Dropouts: Examining the Fiscal Consequences. State Research

ERIC Educational Resources Information Center

Stuit, David A.; Springer, Jeffrey A.

2010-01-01

This report analyzes the economic and social costs of the high school dropout problem in Montana from the perspective of a state taxpayer. The majority of the authors' analysis considers the consequences of this problem in terms of labor market, tax revenue, and public service costs. In quantifying these costs, the authors seek to inform public…

BILINGUALISM--A PROBLEM OR AN ASSET.

ERIC Educational Resources Information Center

KNOWLTON, CLARK S.

THE AUTHOR DISCUSSES THE PROBLEMS RATHER THAN THE ASSETS ASSOCIATED WITH BILINGUALISM IN NEW MEXICO AND TEXAS SCHOOLS. HE STATES THAT MANY SPANISH-SPEAKING STUDENTS DO NOT LEARN BECAUSE THE SCHOOLS ARE BIASED AGAINST THEM IN THE FOLLOWING WAYS--(1) THE LOW TAXING ABILITY OF THE COMMUNITY PROVIDES ONLY FOR ILL-STAFFED AND ILL-EQUIPPED SCHOOLS, (2)…

Smoking Initiation and the Iron Law of Demand *

PubMed Central

Lillard, Dean R.; Molloy, Eamon; Sfekas, Andrew

2012-01-01

We show, with three longitudinal datasets, that cigarette taxes and prices affect smoking initiation decisions. Previous longitudinal studies have found somewhat mixed results, but generally have not found initiation to be sensitive to increases in price or tax. We show that the lack of statistical significance in previous studies may be at least partially attributed to a lack of policy variation in the time periods studied, truncated behavioral windows, or mis-assignment of price and tax rates in retrospective data (which occurs when one has no information about respondents’ prior state or region of residence in retrospective data). We show how each factor may affect the estimation of initiation models. Our findings suggest several problems that are applicable to initiation behavior generally, particularly those for which individuals’ responses to policy changes may be noisy or small in magnitude. PMID:23220458

Taxation of foreign oil and gas income: a primer

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

Lashbrooke, E.C. Jr.

1983-06-01

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

[Burden of disease attributable to tobacco use in Argentina and potential impact of price increases through taxes].

PubMed

Alcaraz, Andrea; Caporale, Joaquín; Bardach, Ariel; Augustovski, Federico; Pichon-Riviere, Andrés

2016-10-01

Evaluate burden of disease associated with tobacco use in Argentina and estimate health and economic impacts of cigarette price increases through taxes. A microsimulation model was used to quantify smoking-attributable impact on mortality, quality of life, and costs for cardiovascular, cerebrovascular, and chronic obstructive pulmonary disease; pneumonia; and ten cancers. Modeling was done for effect of different price increase scenarios on tobacco use and their impact on health and economics. In Argentina, 44 851 deaths, 20 620 cancer diagnoses, 14 405 strokes, and 68 100 hospital admissions for cardiovascular disease can be attributed to smoking every year. Every year, 998 881 years of life are lost from premature death and disability. The cost of treating tobacco-attributable health problems amounts to 33 billion Argentine pesos (ARS). Tobacco taxes only cover 67.3% of this expense. If Argentina increases cigarettes prices by 50% in the next 10 years, 25 557 deaths, 42 560 cardiovascular events, and 11 222 cancers could be prevented, with an economic benefit of 122 billion ARS from savings on health costs and from increasing tax revenues (1 US$ = 8.8096 ARS). Smoking-attributable burden of disease and costs to the health system are very high in Argentina. An increase in cigarette taxes could have considerable health and economic benefits.

SU-F-T-462: Lessons Learned From a Machine Incident Reporting System

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

Sutlief, S; Hoisak, J

Purpose: Linear accelerators must operate with minimal downtime. Machine incident logs are a crucial tool to meet this requirement. They providing a history of service and demonstrate whether a fix is working. This study investigates the information content of a large department linear accelerator incident log. Methods: Our department uses an electronic reporting system to provide immediate information to both key department staff and the field service department. This study examines reports for five linac logs during 2015. The report attributes for analysis include frequency, level of documentation, who solved the problem, and type of fix used. Results: Of themore » reports, 36% were documented as resolved. In another 25% the resolution allowed treatment to proceed although the reported problem recurred within days. In 5% only intermediate troubleshooting was documented. The remainder lacked documentation. In 60% of the reports, radiation therapists resolved the problem, often by clearing the appropriate faults or reinitializing a software or hardware service. 22% were resolved by physics and 10% by field service engineers. The remaining 8% were resolved by IT, Facilities, or resolved spontaneously. Typical fixes, in order of scope, included clearing the fault and moving on, closing and re-opening the patient session or software, cycling power to a sub-unit, recalibrating a device (e.g., optical surface imaging), and calling in Field Service (usually resolving the problem through maintenance or component replacement). Conclusion: The reports with undocumented resolution represent a missed opportunity for learning. Frequency of who resolves a problem scales with the proximity of the person’s role (therapist, physicist, or service engineer), which is inversely related to the permanence of the resolution. Review of lessons learned from machine incident logs can form the basis for guidance to radiation therapists and medical physicists to minimize equipment downtime and ensure safe operation.« less

Serving by local consensus in the public service location game.

PubMed

Sun, Yi-Fan; Zhou, Hai-Jun

2016-09-02

We discuss the issue of distributed and cooperative decision-making in a network game of public service location. Each node of the network can decide to host a certain public service incurring in a construction cost and serving all the neighboring nodes and itself. A pure consumer node has to pay a tax, and the collected tax is evenly distributed to all the hosting nodes to remedy their construction costs. If all nodes make individual best-response decisions, the system gets trapped in an inefficient situation of high tax level. Here we introduce a decentralized local-consensus selection mechanism which requires nodes to recommend their neighbors of highest local impact as candidate servers, and a node may become a server only if all its non-server neighbors give their assent. We demonstrate that although this mechanism involves only information exchange among neighboring nodes, it leads to socially efficient solutions with tax level approaching the lowest possible value. Our results may help in understanding and improving collective problem-solving in various networked social and robotic systems.

Serving by local consensus in the public service location game

PubMed Central

Sun, Yi-Fan; Zhou, Hai-Jun

2016-01-01

We discuss the issue of distributed and cooperative decision-making in a network game of public service location. Each node of the network can decide to host a certain public service incurring in a construction cost and serving all the neighboring nodes and itself. A pure consumer node has to pay a tax, and the collected tax is evenly distributed to all the hosting nodes to remedy their construction costs. If all nodes make individual best-response decisions, the system gets trapped in an inefficient situation of high tax level. Here we introduce a decentralized local-consensus selection mechanism which requires nodes to recommend their neighbors of highest local impact as candidate servers, and a node may become a server only if all its non-server neighbors give their assent. We demonstrate that although this mechanism involves only information exchange among neighboring nodes, it leads to socially efficient solutions with tax level approaching the lowest possible value. Our results may help in understanding and improving collective problem-solving in various networked social and robotic systems. PMID:27586793

Serving by local consensus in the public service location game

NASA Astrophysics Data System (ADS)

Sun, Yi-Fan; Zhou, Hai-Jun

2016-09-01

We discuss the issue of distributed and cooperative decision-making in a network game of public service location. Each node of the network can decide to host a certain public service incurring in a construction cost and serving all the neighboring nodes and itself. A pure consumer node has to pay a tax, and the collected tax is evenly distributed to all the hosting nodes to remedy their construction costs. If all nodes make individual best-response decisions, the system gets trapped in an inefficient situation of high tax level. Here we introduce a decentralized local-consensus selection mechanism which requires nodes to recommend their neighbors of highest local impact as candidate servers, and a node may become a server only if all its non-server neighbors give their assent. We demonstrate that although this mechanism involves only information exchange among neighboring nodes, it leads to socially efficient solutions with tax level approaching the lowest possible value. Our results may help in understanding and improving collective problem-solving in various networked social and robotic systems.

Professional Corporations—Recent Developments

PubMed Central

Hassard, Howard

1970-01-01

A lengthy, detailed article reviewing legal and tax problems of professional corporations has been withdrawn from this issue of California Medicine. Instead, we are presenting a status report which is simply another chapter in a continuing saga. PMID:5410735

Impact of regional SPLOST on county infrastructure.

DOT National Transportation Integrated Search

2012-01-01

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

A Proposal to Revise the Secondary School Curriculum in Economics

ERIC Educational Resources Information Center

Marcus, Stuart Paul; Richman, Paul Jeffrey

1978-01-01

Two high school students recommend revision of the economics component of the social studies curriculum to include study of income tax preparation, consumer fraud, investment practices, labor economics, and urban problems. (Author/DB)

National health insurance reform in South Africa: estimating the implications for demand for private health insurance.

PubMed

Okorafor, Okore Apia

2012-05-01

A recent health reform proposal in South Africa proposes universal access to a comprehensive package of healthcare services in the public sector, through the implementation of a national health insurance (NHI) scheme. Implementation of the scheme is likely to involve the introduction of a payroll tax. It is implied that the introduction of the payroll tax will significantly reduce the size of the private health insurance market. The objective of this study was to estimate the impact of an NHI payroll tax on the demand for private health insurance in South Africa, and to explore the broader implications for health policy. The study applies probit regression analysis on household survey data to estimate the change in demand for private health insurance as a result of income shocks arising from the proposed NHI. The introduction of payroll taxes for the proposed NHI was estimated to result in a reduction to private health insurance membership of 0.73%. This suggests inelasticity in the demand for private health insurance. In the literature on the subject, this inelasticity is usually due to quality differences between alternatives. In the South African context, there may be other factors at play. An NHI tax may have a very small impact on the demand for private health insurance. Although additional financial resources will be raised through a payroll tax under the proposed NHI reform, systemic problems within the South African health system can adversely affect the ability of the NHI to translate additional finances into better quality healthcare. If these systemic challenges are not adequately addressed, the introduction of a payroll tax could introduce inefficiencies within the South African health system.

“People over Profits”: Retailers Who Voluntarily Ended Tobacco Sales

PubMed Central

McDaniel, Patricia A.; Malone, Ruth E.

2014-01-01

Background Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. Methods We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer’s decision. Results Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store’s image. The decision to end sales often appeared to resolve troubling contradictions between retailers’ values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Conclusion Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers to end tobacco sales. PMID:24465682

Debt Financing: Academia's Funding Alternative.

ERIC Educational Resources Information Center

Baum, Rudy M.

1981-01-01

Discusses debt financing as a way to help universities alleviate the problems of obsolete scientific equipment and facilities for research. Reviews several forms of tax-exempt financing and takes note of some of the advantages of debt financing. (CS)

The petroleum explorationist's guide to contracts used in oil and gas operations

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

Mosburg, L.G. Jr.

This volume provides articles and current sample forms of contract negotiation and drafting. The contents include: An introduction to oil and gas contracts; Effective deal negotiation; General principles of contract law and negotiation; Problems and pitfalls in support agreements; Sample support agreements; Basic concept of farmout agreements; Farmout negotiation checklist; ''Area of mutual interest'' provisions, Problems and pitfalls in 'contract (minimum) depth' and 'farmout (earned) depth' provisions; Options in interests assigned and reserved; Sample 'AMI' provision; ''conventional'' and ''revenue ruling 77-176'' farmout agreement forms; the AAPL model from operating agreement; 1982 revisions to the model form; Side-by-side comparisons of themore » 1956, 1977 and 1982 model forms, 1984 (1985) COPAS accounting procedure; Tax consequences of oil and gas exploration and development, revenue ruling 77-176; Use of tax partnerships and present assignments; Also materials on gas balancing agreements: Seismic options; and Structuring considerations.« less

Smoking bans and the secondhand smoking problem: an economic analysis.

PubMed

Hofmann, Annette; Nell, Martin

2012-06-01

Smoking bans are gaining widespread support in the European Union and other countries. The vast majority of these bans are partial bans given that smoking is still permitted in certain places. This article investigates the role of partial smoking bans in coping with externalities caused by the secondhand smoking problem. Although it is widely known that Pigouvian taxation is superior to a perfect ban, this result does not necessarily carry over to a partial ban because taxes cannot (easily) be differentiated according to location. We show that under an easy and intuitive condition, (1) enacting a partial smoking ban alone always improves social welfare (a) in an unregulated society and (b) even in a regulated society if externalities can be eliminated, and (2) it is ensured that a combination of Pigouvian tax and a partial smoking ban leads to a higher social optimum than implementing corrective Pigouvian taxation alone.

What U.S. Data Should be Used to Measure the Price Elasticity of Demand for Alcohol?*

PubMed Central

Ruhm, Christopher J.; Jones, Alison Snow; McGeary, Kerry Anne; Kerr, William C.; Terza, Joseph V.; Greenfield, Thomas K.; Pandian, Ravi S.

2012-01-01

This paper examines how estimates of the price elasticity of demand for beer vary with the choice of alcohol price series examined. Our most important finding is that the commonly used ACCRA price data are unlikely to reliably indicate alcohol demand elasticities—estimates obtained from this source vary drastically and unpredictably. As an alternative, researchers often use beer taxes to proxy for alcohol prices. While the estimated beer taxes elasticities are more stable, there are several problems with using taxes, including difficulties in accounting for cross-price effects. We believe that the most useful estimates reported in this paper are obtained using annual Uniform Product Code (UPC) “barcode” scanner data on grocery store alcohol prices. These estimates suggest relatively low demand elasticity, probably around −0.3, with evidence that the elasticities are considerably overstated in models that control for beer but not wine or spirits prices. PMID:23022631

Property tax exemptions: headed for extinction?

PubMed

Hyman, D A; McCarthy, T J

1988-12-01

Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

The "common sense" of the nonprofit hospital tax exemption: a policy analysis.

PubMed

Sanders, S M

1995-01-01

Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health Care Inc., the question of whether to grant tax exemptions to nonprofit hospitals is currently being debated by federal, state, and local legislators, and by the courts. Changes to current policy seem likely. This policy analysis: (1) presents the historical and legal background; (2) examines the economic, political, and organizational implications of current tax-exemption policy; and (3) offers three alternatives to this current policy. The analysis indicates that the current policy provides little incentive for nonprofit hospitals to make contributions of charity care. Of the alternatives, eliminating the exemption is not politically feasible at this time; regulating hospital operations and outputs portends an implementation nightmare; and tying tax subsidy levels to output levels of charity care--perhaps the strongest and most efficient incentive--would require an unlikely political consensus on what constitute valid and reliable measures of charity care. If there is a movement toward subsidies, then linking subsidy amounts to levels of charity care will depend on whether policy analysts can design satisfactory empirical measures. With the advent of universal health coverage, the demand for charity care will decrease. The problem for tax-exempt hospitals will then become justifying the exemption by demonstrating the extent to which they generate community benefits at no or reduced cost to society.

Degreeism: Disease or Cure?

ERIC Educational Resources Information Center

Fry, Gerald W.

1981-01-01

Drawing upon recent literature on educational inflation, overeducation, and the "diploma disease," positive and negative aspects of degreeism are examined. Suggestions are presented for addressing the problem of degreeism including: degree tax, incomes policy, improved labor market information services, and modified civil service…

Analysis of carbon emission regulations in supply chains with volatile demand.

DOT National Transportation Integrated Search

2014-07-01

This study analyzes an inventory control problem of a company in stochastic demand environment under carbon emissions : regulations. In particular, a continuous review inventory model with multiple suppliers is investigated under carbon taxing and ca...

Supersystems: OCLC Continues to Innovate.

ERIC Educational Resources Information Center

Jenkins, Judith

1983-01-01

Activities of Online Computer Library Center, a nonprofit corporation developed in 1967 that provides a cooperative, computerized network, are discussed. Member, staff, and financial growth; unique subsystems (cataloging, acquisitions, serials control, interlibrary loan, retrospective conversion); problems with terminals, taxes, and competitive…

The Research of Tax Text Categorization based on Rough Set

NASA Astrophysics Data System (ADS)

Liu, Bin; Xu, Guang; Xu, Qian; Zhang, Nan

To solve the problem of effective of categorization of text data in taxation system, the paper analyses the text data and the size calculation of key issues first, then designs text categorization based on rough set model.

Moving from Professionally Specific Ideals to the Common Morality: Essential Content in Social Work Ethics Education

ERIC Educational Resources Information Center

Bryan, Valerie

2006-01-01

A framework for resolving social work's ethical problems must allow for explicit discussion and justification (Osmo and Landau 2001). As opposed to a preoccupation with what "ought to be," it is argued that "what ought "not"" be" is the more useful question to ask when resolving a moral problem. The University of…

Lessons Worth Remembering: Combat In Urban Areas

DTIC Science & Technology

2016-05-10

areas, realize that indigenous groups are best at resolving local problems, accept operating decentralized, and value the importance of supreme firepower...that foments within urban areas, realize that indigenous groups are best at resolving local problems, accept operating decentralized, and value the...permeated stability throughout Ramadi. Second, 1BCT transitioned areas of responsibility to a competent and capable indigenous force to maintain the

Ideational conflict: the key to promoting creative activity in the workplace.

PubMed

Dagostino, Lorraine

1999-01-01

This article defines the concept of ideational conflict as it applies to the process of identifying a problem and developing a plan of action for resolving the problem. Then the article examines and illustrates how the ideational conflict that is generated by brainstorming can lead to creative thinking that resolves disparate points of view. The illustration extends the generally accepted view of brainstorming and applies it to identifying a problem related to the university/college work environment. The problem situation is that of the loss of high ability faculty and sutdents to other institutions.

Does price matter? The effect of decreased price on spirits consumption in Switzerland.

PubMed

Kuo, Meichun; Heeb, Jean-Luc; Gmel, Gerhard; Rehm, Jürgen

2003-04-01

On July 1st, 1999, the spirits market in Switzerland was reformed based on the World Trade Organization (WTO) agreement. The tax reform, in addition to increased competition, has resulted in a 30-50% decrease in price for foreign spirits (liquor). The purpose of the present study is to examine whether decreased prices due to the tax reform and the liberalized spirits market in Switzerland have had an effect on spirits consumption, and whether the effect differs by demographic and other correlates. The present study uses data from a longitudinal study on changes in alcohol consumption in Switzerland's resident population. The baseline survey was conducted 3 months before the tax reform and the follow-up was conducted 28 months after the tax reform. A randomly selected sample of 4007 residents aged 15 years or older participated in the baseline survey and 73% in the follow-up survey. The data were obtained by computer-assisted telephone interview, including detailed questions on alcohol consumption, drinking habits, problem drinking, purchase of spirits and socio-demographic characteristics. Consumption of spirits increased after the price of spirits decreased. The increase in spirits consumption was consistent across subgroups, with the exception of the group aged 60 or older. Moreover, the increase in spirits consumption persisted even after adjustment for significant correlates of spirits consumption. Apart from age, there was no evidence that the increase in spirits consumption differed between subgroups as defined by sex, region, working status, education, smoking, drinking frequency, or average number of drinks. The findings demonstrate that younger people are more affected by price than older persons. This study demonstrated that price should be considered an effective policy to reduce alcohol misuse and alcohol-related problems, especially among the younger population.

The Effects of Prices on Alcohol Use and its Consequences

PubMed Central

Xu, Xin; Chaloupka, Frank J.

2011-01-01

Over the past three decades, economists and others have devoted considerable effort to assessing the impact of alcoholic-beverage taxes and prices on alcohol consumption and its related adverse consequences. Federal and State excise taxes have increased only rarely and, when adjusted for inflation, have declined significantly over the years, as have overall prices for alcoholic beverages. Yet studies examining the effects of increases of monetary prices (e.g., through raising taxes) on alcohol consumption and a wide range of related behavioral and health problems have demonstrated that price increases for alcoholic beverages lead to reduced alcohol consumption, both in the general population and in certain high-risk populations, such as heavier drinkers or adolescents and young adults. These effects seem to be more pronounced in the long run than in the short run. Likewise, price increases can help reduce the risk for adverse consequences of alcohol consumption and abuse, including drinking and driving, alcohol-involved crimes, liver cirrhosis and other alcohol-related mortality, risky sexual behavior and its consequences, and poor school performance among youth. All of these findings indicate that increases in alcoholic-beverage taxes could be a highly effective option for reducing alcohol abuse and its consequences. PMID:22330223

International taxation of multinational enterprises in developed countries

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

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

1977-01-01

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

Turning off the tap: the real solution to cigarette smuggling.

PubMed

Joossens, L; Raw, M

2003-03-01

The tobacco industry has argued that tobacco smuggling is caused by market forces, i.e., by the price differences between countries, which create an incentive to smuggle cigarettes from 'cheaper' to 'more expensive' countries, and so urged governments to solve the problem by reducing taxes to remove this differential, which will also, they say, restore revenue. Although such market forces have some effect, smuggling is in fact more prevalent in 'cheaper' countries, and reducing tax is not the solution. Where taxes have been reduced tobacco consumption has risen and revenue has fallen, with disastrous consequences for public health. The key to understanding cigarette smuggling is understanding the role of the tobacco industry. At the heart of cigarette smuggling is large scale fraud: container loads of cigarettes are exported, legally and duty unpaid, to countries where they have no market, and where they disappear into the contraband market. They are often smuggled back into the country of origin, where they are sold at a third to half price. It is therefore profitable because duty has been illegally evaded. The key to controlling cigarette smuggling is not lowering taxes, it is controlling the tobacco manufacturing industry and its exporting practices.

Estimating price elasticities when there is smuggling: the sensitivity of smoking to price in Canada.

PubMed

Gruber, Jonathan; Sen, Anindya; Stabile, Mark

2003-09-01

A central parameter for evaluating tax policies is the price elasticity of demand for cigarettes. But in many countries this parameter is difficult to estimate reliably due to widespread smuggling, which significantly biases estimates using legal sales data. An excellent example is Canada, where widespread smuggling in the early 1990s, in response to large tax increases, biases upwards the response of legal cigarette sales to price. We surmount this problem through two approaches: excluding the provinces and years where smuggling was greatest; and using household level expenditure data on smoking. These two approaches yield a tightly estimated elasticity in the range of -0.45 to -0.47. We also show that the sensitivity of smoking to price is much larger among lower income Canadians. In the context of recent behavioral models of smoking, whereby higher taxes reduce unwanted smoking among price sensitive populations, this finding suggests that cigarette taxes may not be as regressive as previously suggested. Finally, we show that price increases on cigarettes do not increase, and may actually decrease, consumption of alcohol; as a result, smuggling of cigarettes may have raised consumption of alcohol as well.

An evaluation of independent consumer assistance centers on problem resolution and user satisfaction: the consumer perspective.

PubMed

Nascimento, Lori Miller; Cousineau, Michael R

2005-04-01

Individuals who wish to receive independent assistance to resolve access to care health problems have limited options. The Health Consumer Alliance (HCA) is an independent, coordinated effort of nine legal services organizations that provide free assistance to low-income health consumers in 10 California counties. The need for the HCA stems from the vast number of health consumers with unanswered questions and unresolved problems relating to access to care issues, among both insured and uninsured populations. However, little is known about the effectiveness of independent consumer assistance centers. This paper examines the effectiveness of a network of independent consumer assistance programs in resolving consumer problems and consumers' level of satisfaction with services received. As the project evaluators, we conducted telephone surveys with 1,291 users of the HCA to assess if this independent program resolved consumer problems, and to measure the level of satisfaction among HCA users. Specifically, we asked questions about the HCA's influence on problem resolution, consumer satisfaction, health insurance status and use of preventive care services. From 1997 to 2001, more than 46,000 consumers contacted the seven health consumer centers (HCCs). According to our sample of respondents, results show that the HCCs are an important resource for low-income Californians trying to access health care. After contacting the HCCs, 62 percent of the participants report that their problems were resolved. In addition, 87 percent of the participants said the HCCs were helpful and 95 percent said they would be likely to contact the HCC again if necessary.

Resolvent-Techniques for Multiple Exercise Problems

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

Christensen, Sören, E-mail: christensen@math.uni-kiel.de; Lempa, Jukka, E-mail: jukka.lempa@hioa.no

2015-02-15

We study optimal multiple stopping of strong Markov processes with random refraction periods. The refraction periods are assumed to be exponentially distributed with a common rate and independent of the underlying dynamics. Our main tool is using the resolvent operator. In the first part, we reduce infinite stopping problems to ordinary ones in a general strong Markov setting. This leads to explicit solutions for wide classes of such problems. Starting from this result, we analyze problems with finitely many exercise rights and explain solution methods for some classes of problems with underlying Lévy and diffusion processes, where the optimal characteristicsmore » of the problems can be identified more explicitly. We illustrate the main results with explicit examples.« less

Enterprise Zones: Restoring Economic Vitality to Inner-City Areas.

ERIC Educational Resources Information Center

Garcia, Robert

1982-01-01

Discusses how the proposed urban enterprise zones would solve problems of inner-city areas. The zones are designed to provide tax incentives which would attract new businesses to the inner city, create new jobs, and revitalize urban centers. (AM)

Raising a Thinking Child: Help Your Young Child To Resolve Everyday Conflicts and Get Along with Others. First Edition.

ERIC Educational Resources Information Center

Shure, Myrna B.; DiGeronimo, Theresa Foy

Based upon the principles of "I Can Problem Solve" (ICPS), this books offers parents dialogues, activities, and communication techniques to teach their children how to resolve day-to-day conflicts with friends, teachers, and family members. The book provides parents with tools to teach their children how to think about everyday problems and…

Optimal Mortgage Refinancing: A Closed Form Solution.

PubMed

Agarwal, Sumit; Driscoll, John C; Laibson, David I

2013-06-01

We derive the first closed-form optimal refinancing rule: Refinance when the current mortgage interest rate falls below the original rate by at least [Formula: see text] In this formula W (.) is the Lambert W -function, [Formula: see text] ρ is the real discount rate, λ is the expected real rate of exogenous mortgage repayment, σ is the standard deviation of the mortgage rate, κ/M is the ratio of the tax-adjusted refinancing cost and the remaining mortgage value, and τ is the marginal tax rate. This expression is derived by solving a tractable class of refinancing problems. Our quantitative results closely match those reported by researchers using numerical methods.

Implications of economic transition and demographics for financing pensions in the former socialist economies.

PubMed

Jenkins, G P

1993-01-01

"This paper is concerned primarily with the financing of pensions, or the old-age income maintenance portion of the social security system. While the discussion here will be limited to Hungary and Poland, most of the post-socialist countries of East and Central Europe and of the former Soviet Union face similar problems." The author suggests "a set of alternative pension financing strategies....A novel approach is to replace the payroll tax with part of a value-added tax, which may be a good short run solution to current financial crises of the pension systems in these countries." excerpt

Improving Reserve Compensation: A Review of Current Compensation and Related Personnel and Training Readiness Issues

DTIC Science & Technology

1989-09-01

with increased capital expenditures, improvements in compensation, or additional labor resources or increased nonpersonnel Operation and Maintenance ( O ...facilities. These problems primarily need increased capital expenditures. Another category of problems relates to shortages of supplies, manuals, and other O ...service differ from gross reserve compen- sation because of the following factors: " Federal, state, and FICA taxes " Forgone civilian income - During

Does the response to alcohol taxes differ across racial/ethnic groups? Some evidence from 1984-2009 Behavioral Risk Factor Surveillance System

PubMed Central

An, Ruopeng; Sturm, Roland

2011-01-01

Background Excessive alcohol use remains an important lifestyle-related contributor to morbidity and mortality in the U.S. and worldwide. It is well documented that drinking patterns differ across racial/ethnic groups, but not how those different consumption patterns would respond to tax changes. Therefore, policy makers are not informed on whether the effects of tax increases on alcohol abuse are shared equally by the whole population, or policies in addition to taxation should be pursued to reach certain sociodemographic groups. Aims of the Study To estimate differential demand responses to alcohol excise taxes across racial/ethnic groups in the U.S. Methods Individual data from the Behavioral Risk Factor Surveillance System 1984-2009 waves (N= 3,921,943, 39.3% male; 81.3% White, 7.8% African American, 5.8% Hispanic, 1.9% Asian or Pacific Islander, 1.4% Native American, and 1.8% other race/multi-race) are merged with tax data by residential state and interview month. Dependent variables include consumption of any alcohol and number of drinks consumed per month. Demand responses to alcohol taxes are estimated for each race/ethnicity in separate regressions conditional on individual characteristics, state and time fixed effects, and state-specific secular trends. Results The null hypothesis on the identical tax effects among all races/ethnicities is strongly rejected (P < 0.0001), although pairwise comparisons using t-test are often not statistically significant due to a lack of precision. Our point estimates suggest that the tax effect on any alcohol consumption is largest among White and smallest among Hispanic. Among existing drinkers, Native American and other race/multi-race are most responsive to tax effects while Hispanic least. For all races/ethnicities, the estimated tax effects on consumption are large and significant among light drinkers (1-40 drinks per month), but shrink substantially for moderate (41-99) and heavy drinkers (≥ 100). Discussion Extensive research has been conducted on overall demand responses to alcohol excise taxes, but not on heterogeneity across various racial/ethnic groups. Only one similar prior study exists, but used a much smaller dataset. The authors did not identify differential effects. With this much larger dataset, we found some evidence for different responses across races/ethnicities to alcohol taxes, although we lack precision for individual group estimates. Limitations of our study include the absence of intrastate tax variations, no information on what type of alcohol is consumed, lack of controls for subgroup baseline alcohol consumption rates, and measurement error in self-reported alcohol use data. Implications for Health Policies Tax policies aimed to reduce alcohol-related health and social problems should consider whether they target the most harmful drinking behaviors, affect subgroups in unintended ways, or influence some groups disproportionately. This requires information on heterogeneity across subpopulations. Our results are a first step in this direction and suggest that there exists a differential impact across races/ethnicities, which may further increase health disparities. Tax increases also appear to be less effective among the heaviest consumers who are associated with highest risk. Implications for Further Research More research, including replications in different settings, is required to obtain better estimates on differential responses to alcohol tax across races/ethnicities. Population heterogeneity is also more complex than our first cut by race/ethnicity and needs more fine-grained analyses and model structures. PMID:21552394

Does the response to alcohol taxes differ across racial/ethnic groups? Some evidence from 1984-2009 Behavioral Risk Factor Surveillance System.

PubMed

An, Ruopeng; Sturm, Roland

2011-03-01

Excessive alcohol use remains an important lifestyle-related contributor to morbidity and mortality in the U.S. and worldwide. It is well documented that drinking patterns differ across racial/ethnic groups, but not how those different consumption patterns would respond to tax changes. Therefore, policy makers are not informed on whether the effects of tax increases on alcohol abuse are shared equally by the whole population, or policies in addition to taxation should be pursued to reach certain sociodemographic groups. To estimate differential demand responses to alcohol excise taxes across racial/ethnic groups in the U.S. Individual data from the Behavioral Risk Factor Surveillance System 1984-2009 waves (N= 3,921,943, 39.3% male; 81.3% White, 7.8% African American, 5.8% Hispanic, 1.9% Asian or Pacific Islander, 1.4% Native American, and 1.8% other race/multi-race) are merged with tax data by residential state and interview month. Dependent variables include consumption of any alcohol and number of drinks consumed per month. Demand responses to alcohol taxes are estimated for each race/ethnicity in separate regressions conditional on individual characteristics, state and time fixed effects, and state-specific secular trends. The null hypothesis on the identical tax effects among all races/ethnicities is strongly rejected (P < 0.0001), although pairwise comparisons using t-test are often not statistically significant due to a lack of precision. Our point estimates suggest that the tax effect on any alcohol consumption is largest among White and smallest among Hispanic. Among existing drinkers, Native American and other race/multi-race are most responsive to tax effects while Hispanic least. For all races/ethnicities, the estimated tax effects on consumption are large and significant among light drinkers (1-40 drinks per month), but shrink substantially for moderate (41-99) and heavy drinkers (≥ 100). Extensive research has been conducted on overall demand responses to alcohol excise taxes, but not on heterogeneity across various racial/ethnic groups. Only one similar prior study exists, but used a much smaller dataset. The authors did not identify differential effects. With this much larger dataset, we found some evidence for different responses across races/ethnicities to alcohol taxes, although we lack precision for individual group estimates. Limitations of our study include the absence of intrastate tax variations, no information on what type of alcohol is consumed, lack of controls for subgroup baseline alcohol consumption rates, and measurement error in self-reported alcohol use data. Tax policies aimed to reduce alcohol-related health and social problems should consider whether they target the most harmful drinking behaviors, affect subgroups in unintended ways, or influence some groups disproportionately. This requires information on heterogeneity across subpopulations. Our results are a first step in this direction and suggest that there exists a differential impact across races/ethnicities, which may further increase health disparities. Tax increases also appear to be less effective among the heaviest consumers who are associated with highest risk. More research, including replications in different settings, is required to obtain better estimates on differential responses to alcohol tax across races/ethnicities. Population heterogeneity is also more complex than our first cut by race/ethnicity and needs more fine-grained analyses and model structures.

Significant Recent Developments Involving Educators

ERIC Educational Resources Information Center

Nickerson, Charles A.

1973-01-01

Reviews and comments on significant recent (1971-73) court decisions and IRS rulings which particularly relate to the Federal tax liabilities of educators. Developments are presented under the following major headings: scholarships and fellowships; gross income problems; expenses for education; charitable contributions; and employee status.…

Instructional and Performance Technology in Brazil.

ERIC Educational Resources Information Center

Stone, John H.; Romiszowski, Alexander J.

1982-01-01

Describes the status and trends, achievements, and problems in the development of educational technology (ET) in Brazil. Areas examined include tax incentives for training programs, graduate programs in ET, teleducation and correspondence teaching, and government support of ET programs. Five references are listed. (MER)

The case for OFSMOKE: how tobacco price regulation is needed to promote the health of markets, government revenue and the public

PubMed Central

Branston, J Robert; Sweanor, David

2010-01-01

Mainstream economic theory outlines four main causes of market failure and it is already well established that two of these (information failure and externalities) exist in a tobacco market. A third cause of market failure, market power, is also a serious problem in many tobacco markets. Market power—combined with unintended and often overlooked consequences of tobacco tax policies, notably that gradual increases in specific taxes may allow the industry to disguise significant price increases—has, at least in high income countries, given cigarette manufacturers considerable pricing power and profits. This paper examines ways this market failure could be addressed and proposes as a solution a system of price cap regulation wherein a cap is placed on the pre-tax cigarette manufacturers' price but not on the retail price that consumers face. Well established in the utilities industry, price cap regulation would set a maximum price that cigarette companies can charge for their product based on an assessment of the genuine costs each firm faces in its operations and an assumption about the efficiency savings it would be expected to make. Such a system would achieve three main benefits. First, it would address the problem of market failure and excess profits while simultaneously allowing current tobacco control policies, including tax and price increases, to expand—thus tax increases would remain a central tenet of tobacco control policies and retail prices could continue to increase. Second, it would increase government revenue by transferring the excess profits from the industry to the government purse. Third, it would bring numerous public health benefits. In addition to addressing market power, while simultaneously allowing tobacco control policies to expand, it could offer a means of preventing down-trading to cheaper products and controlling unwanted industry practices such as cigarette smuggling, price fixing and marketing to the young. The paper outlines in some detail how such a system might be developed in the UK, while briefly exploring how it could be applied elsewhere, including in markets with state monopolies. PMID:20876078

The Application of LT-Table in TRIZ Contradiction Resolving Process

NASA Astrophysics Data System (ADS)

Wei, Zihui; Li, Qinghai; Wang, Donglin; Tian, Yumei

TRIZ is used to resolve invention problems. ARIZ is the most powerful systematic method which integrates all of TRIZ heuristics. Definition of ideal final result (IFR), identification of contradictions and resource utilization are main lines of ARIZ. But resource searching of ARIZ has fault of blindness. Alexandr sets up mathematical model of transformation of the hereditary information in an invention problem using the theory of catastrophes, and provides method of resource searching using LT-table. The application of LT-table on contradiction resolving is introduced. Resource utilization using LT-table is joined into ARIZ step as an addition of TRIZ, apply this method in separator paper punching machine design.

A randomized experiment of issue framing and voter support of tax increases for health insurance expansion.

PubMed

Rodriguez, Hector P; Laugesen, Miriam J; Watts, Carolyn A

2010-12-01

To assess the effect of issue framing on voter support of tax increases for health insurance expansion. During October 2008, a random sample of registered voters (n=1203) were randomized to a control and two different 'framing' groups prior to being asked about their support for tax increases. The 'framing' groups listened to one of two statements: one emphasized the externalities or negative effects of the uninsured on the insured, and the other raised racial and ethnic disparities in health insurance coverage as a problem. All groups were asked the same questions: would they support tax increases to provide adequate and reliable health insurance for three groups, (1) all American citizens, (2) all children, irrespective of citizenship, and (3) all military veterans. Support for tax increases varied substantially depending on which group benefited from the expansion. Consensus on coverage for military veterans was highest (83.3%), followed by all children, irrespective of citizenship (64.7%), and all American citizens (60.1%). There was no statistically significant difference between voter support in the 'framing' and control groups or between the two frames. In multivariable analyses, political party affiliation was the strongest predictor of support. Voters agree on the need for coverage of military veterans, but are less united on the coverage of all children and American citizens. Framing was less important than party affiliation, suggesting that voters consider coverage expansions and related tax increases in terms of the characteristics of the targeted group, and their own personal political views and values rather than the broader impact of maintaining the status quo. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

Political economy of tobacco control policy on public health in Japan.

PubMed

Desapriya, E B R; Iwase, Nobutada; Shimizu, Shinji

2003-02-01

Tobacco use, particularly smoking, remains the number one cause of preventable disease and mortality in Japan. This review of the tobacco control policy and public health is the first to offer a composite review of the subject within Japan. This review attempts to evaluate the most important aspects of the current political economy of the tobacco control policy, and concludes that more effective control policies must be employed to minimize the impact of smoking on the public's health in Japan. Further the article attempts to place the approaches in the larger context of tobacco control, providing a vision for the future of tobacco prevention and control based on current knowledge. Tobacco use will remain the leading cause of preventable illness and death in Japan, until tobacco prevention and control efforts are commensurate with the harm caused by tobacco. Taken together, the results of various studies have clearly shown that control measures can influence tobacco smoking patterns, and in turn, the rate of tobacco-related problems. Government tobacco taxes have not kept pace with inflation for years. Availability of tobacco is virtually unlimited with easy access and the prices being very low due to the strong currency of Japan. Thus Japan must be one of the most tobacco accessible countries. It is important to ensure that people are not conditioned to smoke tobacco by an unduly favourable economic and commercial environment. For that reason, prevention advocates have called for substantial regulation of tobacco products and appeal for both tobacco tax increases and tobacco taxes to be indexed to inflation. In this review, present tobacco related public health policies in Japan are discussed with implication for prevention of tobacco related problems. Continued research in this area will be necessary to determine the most effective policies of reducing tobacco related problems in Japan.

"Cairo must address the equity issue." Interview: Sandra Postel.

PubMed

1994-01-01

Sandra Postel, of the Worldwatch Institute, believes that inequalities in consumption and income foster environmental degradation. The richest 20% are getting richer and consuming excessively. The bottom 20%, comprising about 1 billion people, are getting poorer and are degrading their environment in order to survive. Per capita availability of resources is continually being reduced. If there is a desire to improve the quality of life for the poorest segment of the world population, then the richest must forfeit something. Environmental taxation could reduce excessive consumption in general; this strategy would be the most efficient and useful. Taxes would be placed on pollution and resources in danger of depletion; income taxes could be reduced to balance the impact of increased taxes on the economy. Wealthy countries must make a renewed commitment to poverty alleviation and to realistic sustainable development. Aid budgets should no longer reflect military priorities or strategic objectives. Trade is clearly related to the environment and poverty, and these connections must be made publicly known. National and international trade policies must deal with poverty issues and not contribute to further environmental destruction. Eliminating debt problems is another problem in need of change. The World Bank and structural adjustment policies have not proved to be environmentally sound and have not benefitted the poor. Evaluation of programs is needed, and lending policies should reflect the growing awareness of the problems of the poor and environmental consequences. Consumption of energy, wood, paper, and water are all higher among industrialized wealthy countries. Technology needs to be applied to maximize resource use, and policies must reflect this commitment. Israel has set a good example with water consumption reduction through advanced technology.

Regulation of suspended particulate matter (SPM) in Indian coal-based thermal power plants

NASA Astrophysics Data System (ADS)

Sengupta, Ishita

Air borne particulate matter, in major Indian cities is at least three times the standard prescribed by the WHO. Coal-based thermal power plants are the major emitters of particulate matter in India. The lack of severe penalty for non-compliance with the standards has worsened the situation and thus calls for an immediate need for investment in technologies to regulate particulate emissions. My dissertation studies the optimal investment decisions in a dynamic framework, for a random sample of forty Indian coal-based power plants to abate particulate emissions. I used Linear Programming to solve the double cost minimization problem for the optimal choices of coal, boiler and pollution-control equipment. A policy analysis is done to choose over various tax policies, which would induce the firms to adopt the energy efficient as well as cost efficient technology. The aim here is to reach the WHO standards. Using the optimal switching point model I show that in a dynamic set up, switching the boiler immediately is always the cost effective option for all the power plants even if there is no policy restriction. The switch to a baghouse depends upon the policy in place. Theoretically, even though an emission tax is considered the most efficient tax, an ash tax or a coal tax can also be considered to be a good substitute especially in countries like India where monitoring costs are very high. As SPM is a local pollutant the analysis here is mainly firm specific.

What U.S. data should be used to measure the price elasticity of demand for alcohol?

PubMed

Ruhm, Christopher J; Jones, Alison Snow; McGeary, Kerry Anne; Kerr, William C; Terza, Joseph V; Greenfield, Thomas K; Pandian, Ravi S

2012-12-01

This paper examines how estimates of the price elasticity of demand for beer vary with the choice of alcohol price series examined. Our most important finding is that the commonly used ACCRA price data are unlikely to reliably indicate alcohol demand elasticities-estimates obtained from this source vary drastically and unpredictably. As an alternative, researchers often use beer taxes to proxy for alcohol prices. While the estimated beer taxes elasticities are more stable, there are several problems with using taxes, including difficulties in accounting for cross-price effects. We believe that the most useful estimates reported in this paper are obtained using annual Uniform Product Code (UPC) "barcode" scanner data on grocery store alcohol prices. These estimates suggest relatively low demand elasticity, probably around -0.3, with evidence that the elasticities are considerably overstated in models that control for beer but not wine or spirits prices. Copyright © 2012 Elsevier B.V. All rights reserved.

Ten common estate planning mistakes to avoid.

PubMed

Harper, M E

2000-01-01

While most Americans are aware of the importance of estate planning, many fail to make the proper arrangements for their heirs. Problems can arise from a number of mistake, such as underestimating assets, relying solely on a will, or not planning for estate tax payments.

Executive Reentry: The Problems of Repatriation

ERIC Educational Resources Information Center

Cagney, William F.

1975-01-01

There are many ways in which a company can ease a foreign executive's transition from a foreign assignment to a United States headquarters job. Assistance in housing, accommodations, compensation, taxes, and home office atmosphere are just a few areas in which the company can help. (Author)

Higher Education Markets and Public Policy.

ERIC Educational Resources Information Center

Dill, David D.

1997-01-01

This paper explores the nature of markets in higher education, the policy mechanisms related to their implementation, and questions regarding their impact. Various forms of market-oriented policy instruments now employed in many countries are reviewed including taxes, subsidies, and regulations. Potential problems limiting the impact of…

Investigating the role of future thinking in social problem solving.

PubMed

Noreen, Saima; Whyte, Katherine E; Dritschel, Barbara

2015-03-01

There is well-established evidence that both rumination and depressed mood negatively impact the ability to solve social problems. A preliminary stage of the social problem solving process may be the process of catapulting oneself forward in time to think about the consequences of a problem before attempting to solve it. The aim of the present study was to examine how thinking about the consequences of a social problem being resolved or unresolved prior to solving it influences the solution of the problem as a function of levels of rumination and dysphoric mood. Eighty six participants initially completed the Beck Depression Inventory- II (BDI-II) and the Ruminative Response Scale (RRS). They were then presented with six social problems and generated consequences for half of the problems being resolved and half of the problems remaining unresolved. Participants then solved some of the problems, and following a delay, were asked to recall all of the consequences previously generated. Participants reporting higher levels of depressed mood and rumination were less effective at generating problem solutions. Specifically, those reporting higher levels of rumination produced less effective solutions for social problems that they had previously generated unresolved than resolved consequences. We also found that individuals higher in rumination, irrespective of depressed mood recalled more of the unresolved consequences in a subsequent memory test. As participants did not solve problems for scenarios where no consequences were generated, no baseline measure of problem solving was obtained. Our results suggest thinking about the consequences of a problem remaining unresolved may impair the generation of effective solutions in individuals with higher levels of rumination. Copyright © 2014 Elsevier Ltd. All rights reserved.

A robust model predictive control algorithm for uncertain nonlinear systems that guarantees resolvability

NASA Technical Reports Server (NTRS)

Acikmese, Ahmet Behcet; Carson, John M., III

2006-01-01

A robustly stabilizing MPC (model predictive control) algorithm for uncertain nonlinear systems is developed that guarantees resolvability. With resolvability, initial feasibility of the finite-horizon optimal control problem implies future feasibility in a receding-horizon framework. The control consists of two components; (i) feed-forward, and (ii) feedback part. Feed-forward control is obtained by online solution of a finite-horizon optimal control problem for the nominal system dynamics. The feedback control policy is designed off-line based on a bound on the uncertainty in the system model. The entire controller is shown to be robustly stabilizing with a region of attraction composed of initial states for which the finite-horizon optimal control problem is feasible. The controller design for this algorithm is demonstrated on a class of systems with uncertain nonlinear terms that have norm-bounded derivatives and derivatives in polytopes. An illustrative numerical example is also provided.

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

PubMed

López Nicolás, Angel; Viudes de Velasco, Arántzazu

2010-12-01

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

Let's Resolve Conflicts Together: Middle School Classroom Activities. Conflict Management Week, May 1-7, 2000.

ERIC Educational Resources Information Center

Ohio Commission on Dispute Resolution and Conflict Management, Columbus.

Conflict is a natural and inevitable part of living, but managing conflict is difficult for many people because they have not been taught how to resolve differences in cooperative, nonviolent ways. Communication problems can lead to misunderstanding and make conflicts more difficult to resolve. The Governor of Ohio has designated May 1-7, 2000 as…

Understanding healthcare professionals' self-efficacy to resolve interprofessional conflict.

PubMed

Sexton, Martha; Orchard, Carole

2016-05-01

Conflict within interprofessional healthcare teams, when not effectively resolved, has been linked to detrimental consequences; however, effective conflict resolution has been shown to enhance team performance, increase patient safety, and improve patient outcomes. Alarmingly, knowledge of healthcare professionals' ability to resolve conflict has been limited, largely due to the challenges that arise when researchers attempt to observe a conflict occurring in real time. Research literature has identified three central components that seem to influence healthcare professional's perceived ability to resolve conflict: communication competence, problem-solving ability, and conflict resolution education and training. The purpose of this study was to investigate the impact of communication competence, problem-solving ability, and conflict resolution education and training on healthcare professionals' perceived ability to resolve conflicts. This study employed a cross-sectional survey design. Multiple regression analyses demonstrated that two of the three central components-conflict resolution education and training and communication competence-were found to be statistically significant predictors of healthcare professionals' perceived ability to resolve conflict. Implications include a call to action for clinicians and academicians to recognize the importance of communication competence and conflict resolution education and training as a vital area in interprofessional pre- and post-licensure education and collaborative practice.

Financial and tax risks at implementation of "Chayanda- Lensk" section of "Sila Sibiri" gas transportation system construction project

NASA Astrophysics Data System (ADS)

Sharf, I. V.; Chukhareva, N. V.; Kuznetsova, L. P.

2014-08-01

High social and economic importance of large-scale projects on gasification of East Siberian regions of Russia and diversifying gas exports poses the problem of complex risk analysis of the project. This article discusses the various types of risks that could significantly affect the timing of the implementation and effectiveness of the project for the construction of the first line of "Sila Sibiri", the "Chayanda-Lensk" section. Special attention is paid to financial and tax aspects of the project. Graphically presented analysis of the dynamics of financial indicators reflect certain periods of effectiveness in implementing the project. Authors also discuss the possible causes and consequences of risks.

The Affordable Care Act versus Medicare for All.

PubMed

Seidman, Laurence

2015-08-01

Many problems facing the Affordable Care Act would disappear if the nation were instead implementing Medicare for All - the extension of Medicare to every age group. Every American would be automatically covered for life. Premiums would be replaced with a set of Medicare taxes. There would be no patient cost sharing. Individuals would have free choice of doctors. Medicare's single-payer bargaining power would slow price increases and reduce medical cost as a percentage of gross domestic product (GDP). Taxes as a percentage of GDP would rise from below average to average for economically advanced nations. Medicare for All would be phased in by age. Copyright © 2015 by Duke University Press.

Mathematics for Commercial Foods.

ERIC Educational Resources Information Center

Wersan, Norman

A review of basic mathematics operations is presented with problems and examples applied to activities in the food service industry. The text is divided into eight units: measurement, fractions, arithmetic operations, money and decimals, percentage, ratio and proportion, wages and taxes, and business records. Each unit contains a series of lessons…

Searching for Accountability, Productivity, Etc., Etc. Accounting and Financial Reporting.

ERIC Educational Resources Information Center

Piotrowski, Craig

1988-01-01

School districts are being asked to provide expanded variety and quality of educational services with fewer tax dollars. Discusses the search for accountability, productivity, quality, and equity in education and alerts school business officials to the problems and conflicts inherent in such a search. (MLF)

The Hang-Ups on Recycling

ERIC Educational Resources Information Center

Environmental Science and Technology, 1975

1975-01-01

While all seem to agree that recycling will alleviate solid waste problems and energy and mineral shortages, recycling is, at present, bogged down by the thin market for recycled materials, the recessionary business picture, the vertical integration of many companies, unfavorable tax laws, and high rail freight rates. (BT)

Money: Savings Shock.

ERIC Educational Resources Information Center

Capots, Michele M.

2001-01-01

As many teachers near their retirement years, they discover that their retirement plans are insufficient and their financial planning was inappropriate. This paper describes some of the problems with the 403(b) plan (an investment plan for public school employees and certain tax-exempt organizations), explaining how teachers are beginning to…

Innovation and construction management in Brazil: Challenges of companies in times of quality and productivity

NASA Astrophysics Data System (ADS)

Barbosa, A. A. R.; Vilnītis, M.

2017-10-01

Considering the efforts to optimize productivity and quality in the construction through the potential existing in the respective companies, this study presents an approach for identification, management and priorities of improvements actions at construction sites focusing status on productivity, added value and innovation in the socioeconomic context and scenario of construction industry in Brazil. Technological advances in recent years have made the Brazilian construction industry gradually incorporate technologies and forms of management, despite its traditionally conservative character. In current days, the innovations are pursued with the quest for greater quality, productivity, safety and customer satisfaction, which have been increasingly competitive and global. Construction in Brazil occupies an important role in the economy, directly contributing to GDP and acting on an extensive productive chain of suppliers, commercialization services and maintenance. The Brazilian construction sector has undergone major changes in recent years, facilitated by factors such as the resumption of public investments, the creation of laws that facilitate real estate, investments and funding of external resources, and the efforts of the Brazilian Quality and Productivity Program - PBQP H. However, the sector faces problems of a lack of skilled labour to meet the growth needs of the sector. There are still problems and challenges of quality and productivity that prevent full sector development. The aspects of nonconformity, low quality, high tax burden, outsourcing and informality of the workforce have not been adequately addressed and resolved. Through the use of indicators of productivity and growth, the challenges of the Brazilian construction industry are discussed and the possible paths for the sector that allow its full development and to reduce the distance between the Brazilian construction industry and that of the developed countries.

34 CFR 395.36 - Enforcement procedures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... PROPERTY Federal Property Management § 395.36 Enforcement procedures. (a) The State licensing agency shall attempt to resolve day-to-day problems pertaining to the operation of the vending facility in an informal... instrumentality in an attempt to resolve the issue. ...

Evolutions of Advanced Stamping CAE — Technology Adventures and Business Impact on Automotive Dies and Stamping

NASA Astrophysics Data System (ADS)

Wang, Chuantao (C. T.)

2005-08-01

In the past decade, sheet metal forming and die development has been transformed to a science-based and technology-driven engineering and manufacturing enterprise from a tryout-based craft. Stamping CAE, especially the sheet metal forming simulation, as one of the core components in digital die making and digital stamping, has played a key role in this historical transition. The stamping simulation technology and its industrial applications have greatly impacted automotive sheet metal product design, die developments, die construction and tryout, and production stamping. The stamping CAE community has successfully resolved the traditional formability problems such as splits and wrinkles. The evolution of the stamping CAE technology and business demands opens even greater opportunities and challenges to stamping CAE community in the areas of (1) continuously improving simulation accuracy, drastically reducing simulation time-in-system, and improving operationalability (friendliness), (2) resolving those historically difficult-to-resolve problems such as dimensional quality problems (springback and twist) and surface quality problems (distortion and skid/impact lines), (3) resolving total manufacturability problems in line die operations including blanking, draw/redraw, trim/piercing, and flanging, and (4) overcoming new problems in forming new sheet materials with new forming techniques. In this article, the author first provides an overview of the stamping CAE technology adventures and achievements, and industrial applications in the past decade. Then the author presents a summary of increasing manufacturability needs from the formability to total quality and total manufacturability of sheet metal stampings. Finally, the paper outlines the new needs and trends for continuous improvements and innovations to meet increasing challenges in line die formability and quality requirements in automotive stamping.

Fast reconstruction of optical properties for complex segmentations in near infrared imaging

NASA Astrophysics Data System (ADS)

Jiang, Jingjing; Wolf, Martin; Sánchez Majos, Salvador

2017-04-01

The intrinsic ill-posed nature of the inverse problem in near infrared imaging makes the reconstruction of fine details of objects deeply embedded in turbid media challenging even for the large amounts of data provided by time-resolved cameras. In addition, most reconstruction algorithms for this type of measurements are only suitable for highly symmetric geometries and rely on a linear approximation to the diffusion equation since a numerical solution of the fully non-linear problem is computationally too expensive. In this paper, we will show that a problem of practical interest can be successfully addressed making efficient use of the totality of the information supplied by time-resolved cameras. We set aside the goal of achieving high spatial resolution for deep structures and focus on the reconstruction of complex arrangements of large regions. We show numerical results based on a combined approach of wavelength-normalized data and prior geometrical information, defining a fully parallelizable problem in arbitrary geometries for time-resolved measurements. Fast reconstructions are obtained using a diffusion approximation and Monte-Carlo simulations, parallelized in a multicore computer and a GPU respectively.

Finding New Ways To Finance Public Education.

ERIC Educational Resources Information Center

Wugalter, Harry

This paper discusses alternative methods for financing education including sales and compensating taxes, mineral leasing, and land income. The author discusses the problem of local control under a full State funding system. He warns that merely allocating money to school districts on an equal basis will fail to accomplish equal education unless…

A Systematic Means of Federal Support for Education.

ERIC Educational Resources Information Center

O'Boyle, John R.

1982-01-01

Direct payment of teacher salaries by the federal government is one means of achieving uniform financial support of education, local tax relief, resolution of many professional problems and improvement of quality instruction and instructors. No change is proposed in local control of hiring, firing, seniority, tenure, or merit practices. (Author)

ADP's ABCs of Training

ERIC Educational Resources Information Center

Weinstein, Margery

2010-01-01

When a company's core competence is processing data, it is sometimes easy to lose sight of the obvious--the information right under its nose. In the case of Automatic Data Processing, Inc. (ADP), a business outsourcing company specializing in human resources, payroll, tax, and benefits administrations solutions, that is not a problem. Through…

78 FR 29441 - Child Care and Development Fund (CCDF) Program

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-20

... tax dollars, and leverage the latest knowledge and research in the field of early care and education... school success. A growing body of research demonstrates that the first five years of a child's cognitive... language development and problem-solving skills. Research shows that the quality and stability of adult...

Information Service.

ERIC Educational Resources Information Center

Scofield, James

Newspaper librarians discussed the public use of their newspapers' libraries. Policies run the gamut from well-staffed public information services, within or outside the newspaper library, to no service at all to those outside the staff of the paper. Problems of dealing with tax and law enforcement agencies were covered, as well as cooperative…

Doing Business in the New Technology: Problems for College and University Counsel.

ERIC Educational Resources Information Center

Toohey, Daniel W.; Gray, Todd D.

1984-01-01

Regulatory changes regarding public broadcasting and telecommunications facilities on college and university campuses allowing remunerative use of the facilities, and potential obstacles to remunerative use posed by state statutes, are discussed from legal and tax perspectives. The potential for double taxation is examined. (MSE)

Taxation as metaphor. The hospital and public responsibility.

PubMed

Friedman, E

1992-01-01

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

A POD reduced order model for resolving angular direction in neutron/photon transport problems

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

Buchan, A.G., E-mail: andrew.buchan@imperial.ac.uk; Calloo, A.A.; Goffin, M.G.

2015-09-01

This article presents the first Reduced Order Model (ROM) that efficiently resolves the angular dimension of the time independent, mono-energetic Boltzmann Transport Equation (BTE). It is based on Proper Orthogonal Decomposition (POD) and uses the method of snapshots to form optimal basis functions for resolving the direction of particle travel in neutron/photon transport problems. A unique element of this work is that the snapshots are formed from the vector of angular coefficients relating to a high resolution expansion of the BTE's angular dimension. In addition, the individual snapshots are not recorded through time, as in standard POD, but instead theymore » are recorded through space. In essence this work swaps the roles of the dimensions space and time in standard POD methods, with angle and space respectively. It is shown here how the POD model can be formed from the POD basis functions in a highly efficient manner. The model is then applied to two radiation problems; one involving the transport of radiation through a shield and the other through an infinite array of pins. Both problems are selected for their complex angular flux solutions in order to provide an appropriate demonstration of the model's capabilities. It is shown that the POD model can resolve these fluxes efficiently and accurately. In comparison to high resolution models this POD model can reduce the size of a problem by up to two orders of magnitude without compromising accuracy. Solving times are also reduced by similar factors.« less

SEMINAR PUBLICATION: MANAGING ENVIRONMENTAL PROBLEMS AT INACTIVE AND ABANDONED METALS MINE SITES

EPA Science Inventory

Environmental problems associated with abandoned and inactive mines are addressed along with some approaches to resolving those problems, including case studies demonstrating technologies that have worked. New technologies being investigated are addressed also.

Indoor Air Quality Problem Solving Tool

EPA Pesticide Factsheets

Use the IAQ Problem Solving Tool to learn about the connection between health complaints and common solutions in schools. This resource provides an easy, step-by-step process to start identifying and resolving IAQ problems found at your school.

The Impact of Hybrid Electric Vehicles Incentives on Demand and the Determinants of Hybrid-Vehicle Adoption

NASA Astrophysics Data System (ADS)

Riggieri, Alison

According to the Energy Information Administration, transportation currently accounts for over 60% of U.S. oil demand (E.I.A. 2010). Improving automobile energy efficiency could therefore reduce oil consumption and the negative environmental effects of automobile use. Subsidies for energy-efficient technologies such as hybrid-electric vehicles have gained political popularity since their introduction into the market and therefore have been implemented with increasing frequency. After the introduction of hybrid-electric vehicles into the U.S. market, the federal government initially implemented a 2000 federal tax deduction for these vehicles (later increased to a 3500 credit). Many states followed, offering various exemptions, such as high-occupancy vehicle (HOV) lane use, and excise-tax, sales-tax, and income-tax exemptions. Because not all states have implemented these subsidies, this policy topic is an ideal candidate for an outcome evaluation using an observational study postulation. States adopt incentives for different reasons based on factors that make adoption more attractive, however, so it is first necessary to identify these differences that predict policy adoption. This allows for the evaluative work to control for self selection bias. Three classes of internal determinants of policy adoption, political context, problem severity, and institutional support, and one type of external diffusion factor, are tested using logistic regression. Results suggest that the number of neighboring states that have already adopted incentives are consistently a determinant of diffusion for all three types of incentives test, HOV lane exemptions, sales-tax exemptions, and income-tax exemptions. In terms of internal factors, constituent support, a type of political context, predicts, sale-tax, income-tax, and HOV lane exemptions, but that the other two classes of determinants, problem severity and institutional support, were not universally significant across types of incentives. Overall, these results suggest automobile manufacturing did not impact whether these policies were implemented, nor were they implemented to address air quality issues or gas price increases. Rather these policies were responses to popular support for hybrid vehicles. In addition, this dissertation identifies the average treatment effect of these incentives on state-level demand for hybrid vehicles. These effects are estimated using traditional parametric techniques, difference-in-difference regression, and fixed effects on two comparison groups: (1) the natural control group, states that did not adopt subsidies, and (2) a constructed control group, states that proposed subsidies during this same time period but did not adopt them. In addition to these parametric models, propensity score matching was used to construct a third comparison group using the models that identified determinants of the policy adoption. These findings were supplemented by exploratory analyses using the individual-level National Household Travel Survey. This multitude of evaluative analyses shows that overall, monetary hybrid incentives are not overwhelming effective in promoting the diffusion of this technology, but that HOV lane exemptions, however, if implemented in places with high traffic congestion, were found to impact aggregate demand and an individual's propensity to adopt a hybrid. The other two types of incentives, sales tax exemptions and income tax credits, were not found to be effective at the aggregate or the individual level. In addition, travel behavior was found to strongly predict adoption, more so than socioeconomic variables, stated attitudes, or characteristics of the built environment. The number of walking trips per month and the number of times a person used public transportation were found to be significant predictors of hybrid adoption, implying the decision to adopt a hybrid includes factors other than purely economic ones, such as environmental attitudes. These analyses provide insight into why states adopt certain policies and the circumstances in which these incentives are effective. Since people may be motivated by factors other than economic factors, creating effective incentives for energy efficiency technologies may be more challenging than just offsetting the price differential. Instead, customization to the local community's characteristics could help increase the efficacy of such policies.

Three computational mise-en-scènes of red- and blue-shifted hydrogen bonding motifs: Concept of negative intramolecular coupling-What else?

NASA Astrophysics Data System (ADS)

Kryachko, Eugene S.

This work is a kind of attempt to rethink some problems which are related to the blue-shifted "hydrogen bonds" and which have been left in the past decade as not yet fully resolved. The impetus for such rethink is originated from the three computational mise-en-scènes on red- and blue-shifted hydrogen bonding motifs, which are aimed to be thoroughly studied in this work, thus resolving the above problems.

Success in Science, Success in Collaboration

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

Johnston, Mariann R.

2016-08-25

This is a series of four different scientific problems which were resolved through collaborations. They are: "Better flow cytometry through novel focusing technology", "Take Off ®: Helping the Agriculture Industry Improve the Viability of Sustainable, Large-Production Crops", "The National Institutes of Health's Models of Infectious Disease Agent Study (MIDAS)", and "Expanding the capabilities of SOLVE/RESOLVE through the PHENIX Consortium." For each one, the problem is listed, the solution, advantages, bottom line, then information about the collaboration including: developing the technology, initial success, and continued success.

Crisis management can leave residual effects.

PubMed

Margolis, G L; DeMuro, P R

1991-10-01

A healthcare organization that once suffered from poor financial performance may fail to correct recovery methods that can cause lingering legal and accounting problems. A crisis management style is prone to creating problems with an organization's debt structure, Medicare and Medicaid payment, tax issues, labor relations, licensing and accreditation, compliance with fraud and abuse rules, and accounting for charity care. After stabilizing a worrisome financial situation, a healthcare organization should conduct an internal audit to ensure that its legal and accounting practices remain above board.

Clue Insensitivity in Remote Associates Test Problem Solving

ERIC Educational Resources Information Center

Smith, Steven M.; Sifonis, Cynthia M.; Angello, Genna

2012-01-01

Does spreading activation from incidentally encountered hints cause incubation effects? We used Remote Associates Test (RAT) problems to examine effects of incidental clues on impasse resolution. When solution words were seen incidentally 3-sec before initially unsolved problems were retested, more problems were resolved (Experiment 1). When…

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

Unseren, M.A.

This report proposes a method for resolving the kinematic redundancy of a serial link manipulator moving in a three-dimensional workspace. The underspecified problem of solving for the joint velocities based on the classical kinematic velocity model is transformed into a well-specified problem. This is accomplished by augmenting the original model with additional equations which relate a new vector variable quantifying the redundant degrees of freedom (DOF) to the joint velocities. The resulting augmented system yields a well specified solution for the joint velocities. Methods for selecting the redundant DOF quantifying variable and the transformation matrix relating it to the jointmore » velocities are presented so as to obtain a minimum Euclidean norm solution for the joint velocities. The approach is also applied to the problem of resolving the kinematic redundancy at the acceleration level. Upon resolving the kinematic redundancy, a rigid body dynamical model governing the gross motion of the manipulator is derived. A control architecture is suggested which according to the model, decouples the Cartesian space DOF and the redundant DOF.« less

Clarification process: Resolution of decision-problem conditions

NASA Technical Reports Server (NTRS)

Dieterly, D. L.

1980-01-01

A model of a general process which occurs in both decisionmaking and problem-solving tasks is presented. It is called the clarification model and is highly dependent on information flow. The model addresses the possible constraints of individual indifferences and experience in achieving success in resolving decision-problem conditions. As indicated, the application of the clarification process model is only necessary for certain classes of the basic decision-problem condition. With less complex decision problem conditions, certain phases of the model may be omitted. The model may be applied across a wide range of decision problem conditions. The model consists of two major components: (1) the five-phase prescriptive sequence (based on previous approaches to both concepts) and (2) the information manipulation function (which draws upon current ideas in the areas of information processing, computer programming, memory, and thinking). The two components are linked together to provide a structure that assists in understanding the process of resolving problems and making decisions.

Must "Hard Problems" Be Hard?

ERIC Educational Resources Information Center

Kolata, Gina

1985-01-01

To determine how hard it is for computers to solve problems, researchers have classified groups of problems (polynomial hierarchy) according to how much time they seem to require for their solutions. A difficult and complex proof is offered which shows that a combinatorial approach (using Boolean circuits) may resolve the problem. (JN)

The Impact of Wireless Phone Technology on Users in Nigeria

ERIC Educational Resources Information Center

Ezenezi, Robins E.

2010-01-01

Studies have shown that with the increasing diffusion of cell phones in Nigeria have come with problems such as network congestion, service inefficiencies, rising costs, and increased taxes. The purpose of this study was to examine and explore which, if any, sociopersonal variables (theft of handsets, educational levels, security risk) and…

FISCAL STRUCTURE OF OKLAHOMA, AN OVERVIEW.

ERIC Educational Resources Information Center

SANDMEYER, ROBERT L.

THE REPORT WAS DIVIDED INTO THREE MAJOR SECTIONS--(1) THE PRODUCTION POSSIBILITY CURVE WAS USED TO DEMONSTRATE THE PROBLEM OF RESOURCE ALLOCATION BETWEEN THE PUBLIC AND PRIVATE SECTORS, (2) STATE AND LOCAL REVENUES WERE EXAMINED IN TERMS OF FISCAL CAPACITY AND TAX EFFORT, AND (3) EXPENDITURES ON SELECTED FUNCTIONS OF GOVERNMENT IN OKLAHOMA WERE…

Today's Action Tomorrow's Profit. An Alternative Approach to Community Development.

ERIC Educational Resources Information Center

Burnell, Elaine H., Ed.

During May 1972, the Adult Education Center of Santa Barbara City College sponsored a symposium on the goals and purposes of planning for community development. Through lecture and discussion, members of the community undertook a critical review of the related problems of community, growth, population, taxes, transportation, zoning and water. This…

Tax Implications of Forest Property Exchanges

Treesearch

William C. Siegel

1999-01-01

For various reasons, it may be advantageous for woodland owners to voluntarily exchange some or all of their timber and/or timberland for other property. For example, exchanges can be used to consolidate or diversify forest holdings and other investments; to obtain greater cash flow; and eliminate or reduce management problems. In many cases, voluntary exchanges--...

Intelligent transportation systems for traveler information : deployment benefits and lessons learned

DOT National Transportation Integrated Search

2007-01-01

In the 10 most congested areas of the country, each rush hour traveler pays an annual "congestion tax" of $850 to $1,600 in lost time and fuel and spends a total of almost 8 work days each year stuck in traffic. To address this costly problem, the U....

Urban Education in Distress: South Africa and the United States--Mutual Dilemmas for Two Democratic Societies.

ERIC Educational Resources Information Center

Uchitelle, Susan

2000-01-01

South Africa and the United States face similar problems: teachers' inadequacies in educating an increasingly diverse population; a culture of poverty undermining public support; urban decay and declining tax bases; insufficient resources; totally inadequate school facilities; and unrealistic expectations, considering allotted resources, faculty,…

Public Health Nursing for People with AIDS.

ERIC Educational Resources Information Center

Dickinson, Dena; And Others

Individuals with Acquired Immune Deficiency Syndrome (AIDS) or AIDS-related conditions (ARC) need continual care and support, at a level which can severely tax the health resources of a community. Public health nursing should have a central role in the effective and efficient response to this devastating problem. Since the early stages of the AIDS…

Elementary Schools, Teaching, and Social Studies in Texas: Facing the Great Depression

ERIC Educational Resources Information Center

Bellows, M. Elizabeth; Baumi, Michelle; Field, Sherry L.

2013-01-01

Across the United States, the Great Depression was a period of tremendous upheaval. Economic, family, political, and educational institutions shook mightily as the tremors of widespread financial downturn were felt. Public schools faced increasing hardships, which included financial problems such as a weakened tax base due to the non-payment of…

Gift-in-Kind Clearing House: Matching Problems to Yield Common Solutions.

ERIC Educational Resources Information Center

Richardson, Celie B.

1995-01-01

The Gift-in-Kind Clearing House is an innovative service that funnels surplus inventory, equipment, and supplies donated by business and industry to schools, colleges, and nonprofit organizations in the two Carolinas. Corporations receive tax incentives for their outdated products, which schools can often obtain at 10 percent of normal cost. (MLH)

TIAA-CREF Moves Beyond Its Base in Pensions.

ERIC Educational Resources Information Center

Strosnider, Kim

1998-01-01

Teachers Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF), the largest pension system in the country, has lost its tax exemption, a change that has both created problems and opened doors to new ventures. TIAA-CREF is now seeking opportunities to manage state tuition-savings plans, and has also established six…

Visual Language for the Expression of Scientific Concepts

ERIC Educational Resources Information Center

Zender, Mike; Crutcher, Keith A.

2007-01-01

The accelerating rate of data generation and resulting publications are taxing the ability of scientific investigators to stay current with the emerging literature. This problem, acute in science, is not uncommon in other areas. New approaches to managing this explosion of information are needed. While it is only possible to read one paper or…

The Impact of Federal Financial Support on Elementary and Secondary Education in Canada.

ERIC Educational Resources Information Center

Brown, Wilfred J.

This study investigates two problems related to federal support of elementary and secondary education in Canada: dynamic imbalances between the spending responsibilities and taxing powers of the federal and provincial governments, and the inability of different provinces to achieve comparable educational services at similar levels of financial…

Trimming the Budget: How to Make the Cuts

ERIC Educational Resources Information Center

Cortner-Castro, Christy

2009-01-01

The fiscal problems of today's school districts are a reflection of the national economy. Taxpayers are struggling to make mortgage payments and are reluctant--or unwilling--to pass bonds and levies that will raise property taxes. Local, state, and federal grants have dwindled, and the effect of the education stimulus dollars is uncertain. The…

Meeting the Challenge of Rural Pre-K. Federal Policy Series

ERIC Educational Resources Information Center

Smith, Matthew; Patterson, Kathy; Doggett, Libby

2008-01-01

Rural communities face significant obstacles in providing access to the high-quality pre-k programs needed to help mitigate these problems. In addition to limited local tax revenues, many rural areas experience high rates of poverty and a scarcity of qualified teachers. Given these and other challenges, federal investments may be necessary in…

Alcohol consumption, beverage prices and measurement error.

PubMed

Young, Douglas J; Bielinska-Kwapisz, Agnieszka

2003-03-01

Alcohol price data collected by the American Chamber of Commerce Researchers Association (ACCRA) have been widely used in studies of alcohol consumption and related behaviors. A number of problems with these data suggest that they contain substantial measurement error, which biases conventional statistical estimators toward a finding of little or no effect of prices on behavior. We test for measurement error, assess the magnitude of the bias and provide an alternative estimator that is likely to be superior. The study utilizes data on per capita alcohol consumption across U.S. states and the years 1982-1997. State and federal alcohol taxes are used as instrumental variables for prices. Formal tests strongly confim the hypothesis of measurement error. Instrumental variable estimates of the price elasticity of demand range from -0.53 to -1.24. These estimates are substantially larger in absolute value than ordinary least squares estimates, which sometimes are not significantly different from zero or even positive. The ACCRA price data are substantially contaminated with measurement error, but using state and federal taxes as instrumental variables mitigates the problem.

Content Analysis of Student Essays after Attending a Problem-Based Learning Course: Facilitating the Development of Critical Thinking and Communication Skills in Japanese Nursing Students.

PubMed

Itatani, Tomoya; Nagata, Kyoko; Yanagihara, Kiyoko; Tabuchi, Noriko

2017-08-22

The importance of active learning has continued to increase in Japan. The authors conducted classes for first-year students who entered the nursing program using the problem-based learning method which is a kind of active learning. Students discussed social topics in classes. The purposes of this study were to analyze the post-class essay, describe logical and critical thinking after attended a Problem-Based Learning (PBL) course. The authors used Mayring's methodology for qualitative content analysis and text mining. In the description about the skills required to resolve social issues, seven categories were extracted: (recognition of diverse social issues), (attitudes about resolving social issues), (discerning the root cause), (multi-lateral information processing skills), (making a path to resolve issues), (processivity in dealing with issues), and (reflecting). In the description about communication, five categories were extracted: (simple statement), (robust theories), (respecting the opponent), (communication skills), and (attractive presentations). As the result of text mining, the words extracted more than 100 times included "issue," "society," "resolve," "myself," "ability," "opinion," and "information." Education using PBL could be an effective means of improving skills that students described, and communication in general. Some students felt difficulty of communication resulting from characteristics of Japanese.

Molecular Mechanisms of Neurodegenerative Diseases Induced by Human Retroviruses: A Review

PubMed Central

Irish, Bryan P.; Khan, Zafar K.; Jain, Pooja; Nonnemacher, Michael R.; Pirrone, Vanessa; Rahman, Saifur; Rajagopalan, Nirmala; Suchitra, Joyce B.; Mostoller, Kate; Wigdahl, Brian

2010-01-01

Problem statement Infection with retroviruses such as human immunodeficiency virus type 1 (HIV-1) and human T cell leukemia virus type 1 (HTLV-1) have been shown to lead to neurodegenerative diseases such as HIV-associated dementia (HAD) or neuroAIDS and HTLV-1-Associated Myelopathy/Tropical Spastic Paraparesis (HAM/TSP), respectively. Approach HIV-1-induced neurologic disease is associated with an influx of HIV-infected monocytic cells across the blood-brain barrier. Following neuroinvasion, HIV-1 and viral proteins, in addition to cellular mediators released from infected and uninfected cells participate in astrocytic and neuronal dysregulation, leading to mild to severe neurocognitive disorders. Results The molecular architecture of viral regulatory components including the Long Terminal Repeat (LTR), genes encoding the viral proteins Tat, Vpr and Nef as well as the envelope gene encoding gp120 and gp41 have been implicated in ‘indirect’ mechanisms of neuronal injury, mechanisms which are likely responsible for the majority of CNS damage induced by HIV-1 infection. The neuropathogenesis of HAM/TSP is linked, in part, with both intra-and extracellular effectors functions of the viral transactivator protein Tax and likely other viral proteins. Tax is traditionally known to localize in the nucleus of infected cells serving as a regulator of both viral and cellular gene expression. Conclusion/Recommendations However, recent evidence has suggested that Tax may also accumulate in the cytoplasm and be released from the infected cell through regulated cellular secretion processes. Once in the extracellular environment, Tax may cause functional alterations in cells of the peripheral blood, lymphoid organs and the central nervous system. These extracellular biological activities of Tax are likely very relevant to the neuropathogenesis of HTLV-1 and represent attractive targets for therapeutic intervention. PMID:20352020

48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

Motivators for resolving or seeking help for gambling problems: a review of the empirical literature.

PubMed

Suurvali, Helen; Hodgins, David C; Cunningham, John A

2010-03-01

This literature review summarizes recent empirical research on the reasons disordered gamblers try, through treatment or otherwise, to resolve or reduce their gambling problems. Relevant databases and bibliographies were searched for English-language studies, published since 1998, that asked gamblers themselves about motivators for action. Found were ten studies addressing reasons for trying to resolve or reduce gambling problems, five addressing reasons for seeking help and four addressing reasons for requesting self-exclusion from casinos. Help-seeking occurred largely in response to gambling-related harms (especially financial problems, relationship issues and negative emotions) that had already happened or that were imminent. Resolution was often motivated by the same kinds of harms but evaluation/decision-making and changes in lifestyle or environment played a more prominent role. Self-exclusion was motivated by harms, evaluation/decision-making and a wish to regain control. Awareness and educational materials could incorporate messages that might encourage heavy gamblers to make changes before harms became too great. Intervention development could also benefit from more research on the motivators leading to successful (vs. failed) resolution, as well as on the ways in which disordered gamblers are able to overcome specific barriers to seeking help or reaching resolution.

A novel tool for assessing and summarizing the built environment

PubMed Central

2012-01-01

Background A growing corpus of research focuses on assessing the quality of the local built environment and also examining the relationship between the built environment and health outcomes and indicators in communities. However, there is a lack of research presenting a highly resolved, systematic, and comprehensive spatial approach to assessing the built environment over a large geographic extent. In this paper, we contribute to the built environment literature by describing a tool used to assess the residential built environment at the tax parcel-level, as well as a methodology for summarizing the data into meaningful indices for linkages with health data. Methods A database containing residential built environment variables was constructed using the existing body of literature, as well as input from local community partners. During the summer of 2008, a team of trained assessors conducted an on-foot, curb-side assessment of approximately 17,000 tax parcels in Durham, North Carolina, evaluating the built environment on over 80 variables using handheld Global Positioning System (GPS) devices. The exercise was repeated again in the summer of 2011 over a larger geographic area that included roughly 30,700 tax parcels; summary data presented here are from the 2008 assessment. Results Built environment data were combined with Durham crime data and tax assessor data in order to construct seven built environment indices. These indices were aggregated to US Census blocks, as well as to primary adjacency communities (PACs) and secondary adjacency communities (SACs) which better described the larger neighborhood context experienced by local residents. Results were disseminated to community members, public health professionals, and government officials. Conclusions The assessment tool described is both easily-replicable and comprehensive in design. Furthermore, our construction of PACs and SACs introduces a novel concept to approximate varying scales of community and describe the built environment at those scales. Our collaboration with community partners at all stages of the tool development, data collection, and dissemination of results provides a model for engaging the community in an active research program. PMID:23075269

45 CFR 95.610 - Submission of advance planning documents.

Code of Federal Regulations, 2012 CFR

2012-10-01

... and implementation; (v) A commitment to conduct/prepare the problem(s) needs assessment, feasibility... statement of the problem/need that the existing capabilities can not resolve, new or changed program..., planning activities/deliverables, State and contractor resource needs, planning project procurement...

45 CFR 95.610 - Submission of advance planning documents.

Code of Federal Regulations, 2013 CFR

2013-10-01

... and implementation; (v) A commitment to conduct/prepare the problem(s) needs assessment, feasibility... statement of the problem/need that the existing capabilities can not resolve, new or changed program..., planning activities/deliverables, State and contractor resource needs, planning project procurement...

45 CFR 95.610 - Submission of advance planning documents.

Code of Federal Regulations, 2014 CFR

2014-10-01

... and implementation; (v) A commitment to conduct/prepare the problem(s) needs assessment, feasibility... statement of the problem/need that the existing capabilities can not resolve, new or changed program..., planning activities/deliverables, State and contractor resource needs, planning project procurement...

48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

Code of Federal Regulations, 2010 CFR

2010-10-01

... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

Component-Level Electronic-Assembly Repair (CLEAR) Analysis of the Problem Reporting and Corrective Action (PRACA) Database of the International Space Station On-Orbit Electrical Systems

NASA Technical Reports Server (NTRS)

Oeftering, Richard C.; Bradish, Martin A.; Juergens, Jeffrey R.; Lewis, Michael J.

2011-01-01

The NASA Constellation Program is investigating and developing technologies to support human exploration of the Moon and Mars. The Component-Level Electronic-Assembly Repair (CLEAR) task is part of the Supportability Project managed by the Exploration Technology Development Program. CLEAR is aimed at enabling a flight crew to diagnose and repair electronic circuits in space yet minimize logistics spares, equipment, and crew time and training. For insight into actual space repair needs, in early 2008 the project examined the operational experience of the International Space Station (ISS) program. CLEAR examined the ISS on-orbit Problem Reporting and Corrective Action database for electrical and electronic system problems. The ISS has higher than predicted reliability yet, as expected, it has persistent problems. A goal was to identify which on-orbit electrical problems could be resolved by a component-level replacement. A further goal was to identify problems that could benefit from the additional diagnostic and test capability that a component-level repair capability could provide. The study indicated that many problems stem from a small set of root causes that also represent distinct component problems. The study also determined that there are certain recurring problems where the current telemetry instrumentation and built-in tests are unable to completely resolve the problem. As a result, the root cause is listed as unknown. Overall, roughly 42 percent of on-orbit electrical problems on ISS could be addressed with a component-level repair. Furthermore, 63 percent of on-orbit electrical problems on ISS could benefit from additional external diagnostic and test capability. These results indicate that in situ component-level repair in combination with diagnostic and test capability can be expected to increase system availability and reduce logistics. The CLEAR approach can increase the flight crew s ability to act decisively to resolve problems while reducing dependency on Earth-supplied logistics for future Constellation Program missions.

42 CFR 493.1451 - Standard: Technical supervisor responsibilities.

Code of Federal Regulations, 2010 CFR

2010-10-01

... testing samples; and (vi) Assessment of problem solving skills; and (9) Evaluating and documenting the... analysis and reporting of test results; (5) Resolving technical problems and ensuring that remedial actions...

Brown Syndrome

MedlinePlus

... Does Brown syndrome cause eye problems besides abnormal eye movements? In the more severely affected cases of Brown ... acquired and congenital cases. In congenital cases, the eye movement problem is usually constant and unlikely to resolve ...

School Attendance Problems: Using the TQM Tools To Identify Root Causes.

ERIC Educational Resources Information Center

Weller, L. David

2000-01-01

Deming's principles and TQM problem-solving tools and techniques can be used to solve noninstructional problems such as vandalism, dropouts, and student absenteeism. This case study presents a model for principals to apply to identify root causes, resolve problems, and provide quality outcomes (at reduced cost) in noninstructional areas. (Contains…

Problem-Solving Examples as Interactive Learning Objects for Educational Digital Libraries

ERIC Educational Resources Information Center

Brusilovsky, Peter; Yudelson, Michael; Hsiao, I-Han

2009-01-01

The paper analyzes three major problems encountered by our team as we endeavored to turn problem solving examples in the domain of programming into highly reusable educational activities, which could be included as first class objects in various educational digital libraries. It also suggests three specific approaches to resolving these problems,…

Incremental planning to control a blackboard-based problem solver

NASA Technical Reports Server (NTRS)

Durfee, E. H.; Lesser, V. R.

1987-01-01

To control problem solving activity, a planner must resolve uncertainty about which specific long-term goals (solutions) to pursue and about which sequences of actions will best achieve those goals. A planner is described that abstracts the problem solving state to recognize possible competing and compatible solutions and to roughly predict the importance and expense of developing these solutions. With this information, the planner plans sequences of problem solving activities that most efficiently resolve its uncertainty about which of the possible solutions to work toward. The planner only details actions for the near future because the results of these actions will influence how (and whether) a plan should be pursued. As problem solving proceeds, the planner adds new details to the plan incrementally, and monitors and repairs the plan to insure it achieves its goals whenever possible. Through experiments, researchers illustrate how these new mechanisms significantly improve problem solving decisions and reduce overall computation. They briefly discuss current research directions, including how these mechanisms can improve a problem solver's real-time response and can enhance cooperation in a distributed problem solving network.

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.

Extended resolvent and inverse scattering with an application to KPI

NASA Astrophysics Data System (ADS)

Boiti, M.; Pempinelli, F.; Pogrebkov, A. K.; Prinari, B.

2003-08-01

We present in detail an extended resolvent approach for investigating linear problems associated to 2+1 dimensional integrable equations. Our presentation is based as an example on the nonstationary Schrödinger equation with potential being a perturbation of the one-soliton potential by means of a decaying two-dimensional function. Modification of the inverse scattering theory as well as properties of the Jost solutions and spectral data as follows from the resolvent approach are given.

47 CFR 95.861 - Interference.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES PERSONAL RADIO...-219 MHz Service system, the licensees of both systems must cooperate and resolve the problem by... CTS(s) or RTU(s) causing the problem(s) must discontinue operation. (f) The boundary of the 218-219...

47 CFR 95.861 - Interference.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES PERSONAL RADIO...-219 MHz Service system, the licensees of both systems must cooperate and resolve the problem by... CTS(s) or RTU(s) causing the problem(s) must discontinue operation. (f) The boundary of the 218-219...

Problem-Based Learning

ERIC Educational Resources Information Center

Allen, Deborah E.; Donham, Richard S.; Bernhardt, Stephen A.

2011-01-01

In problem-based learning (PBL), students working in collaborative groups learn by resolving complex, realistic problems under the guidance of faculty. There is some evidence of PBL effectiveness in medical school settings where it began, and there are numerous accounts of PBL implementation in various undergraduate contexts, replete with…

Why Is the Overheating Problem Difficult: the Role of Entropy

NASA Technical Reports Server (NTRS)

Liou, Meng-Sing

2013-01-01

The development of computational fluid dynamics over the last few decades has yielded enormous successes and capabilities being routinely employed today; however there remain some open problems to be properly resolved-some are fundamental in nature and some resolvable by operational changes. These two categories are distinguished and broadly explored previously. One, that belongs to the former, is the so-called overheating problem, especially in rarefying flow. This problem up to date still dogs every method known to the author; a solution to it remains elusive. The study in this paper concludes that: (1) the entropy increase is quantitatively linked to the increase in the temperature increase, (2) it is argued that the overheating is inevitable in the current shock capturing or traditional finite difference framework, and (3) a simple hybrid method is proposed that removes the overheating problem in the rarefying problems, but also retains the property of accurate shock capturing. This remedy (enhancement of current numerical methods) can be included easily in the present Eulerian codes.

26 CFR 31.3402(t)-4 - Certain payments excepted from withholding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... contemplated in the agreement. (n) Sales tax, excise tax, value-added tax, and other taxes. For purposes of this section, section 3402(t) withholding applies to any payment of sales tax, excise tax, value-added.... Notwithstanding the foregoing, the payment of sales tax, excise tax, value-added tax, or other tax may be excluded...

Optimal Mortgage Refinancing: A Closed Form Solution

PubMed Central

Agarwal, Sumit; Driscoll, John C.; Laibson, David I.

2013-01-01

We derive the first closed-form optimal refinancing rule: Refinance when the current mortgage interest rate falls below the original rate by at least 1ψ[ϕ+W(−exp(−ϕ))]. In this formula W(.) is the Lambert W-function, ψ=2(ρ+λ)σ,ϕ=1+ψ(ρ+λ)κ∕M(1−τ), ρ is the real discount rate, λ is the expected real rate of exogenous mortgage repayment, σ is the standard deviation of the mortgage rate, κ/M is the ratio of the tax-adjusted refinancing cost and the remaining mortgage value, and τ is the marginal tax rate. This expression is derived by solving a tractable class of refinancing problems. Our quantitative results closely match those reported by researchers using numerical methods. PMID:25843977

Cost containment for the public health.

PubMed

Eastaugh, Steven R

2006-01-01

The U.S. health care system has major problems with respect to patient access and cost control. Trimming excess hospital expenses and expanding public health activities are cost effective. By budgeting well, with global budgets set for the high cost sectors, the United States might emerge with lower tax hikes, a healthier population, better facilities, and enhanced access to service. Nations with global budgets have better health statistics, and lower costs, compared to the United States. With global budgets, these countries employ 75 to 85 percent fewer employees in administration and regulation, but patient satisfaction is almost double the rate in the United States. Implement a global budget for health care, or substantially raise taxes, is the basic choice faced in this country. Key words: global budget control cost containment.

Medical Care and Your 13- to 18-Year-Old

MedlinePlus

... protective sports gear how to resolve conflicts without violence , including how to avoid the use of weapons learning problems or difficulties at school importance of regular physical activity Common Medical Problems ...

A Little Respect and Eight More Hours in the Day: Family Child Care Providers Have Special Needs.

ERIC Educational Resources Information Center

DeBord, Karen

1993-01-01

An examination of various surveys of family child care providers found that new providers need an initial understanding of the business aspects of operating a family child care home, whereas more experienced providers need updates on such topics as taxes, parent communication, solutions for problems, and networking information. (MDM)

The Reindustrialization of the United States: Implications for Vocational Education Research and Development. Occasional Paper No. 71.

ERIC Educational Resources Information Center

Striner, Herbert E.

Reindustrialization problems in the United States (U.S.) include unemployment, low productivity, inflation, and inadequate economic growth. To determine how to improve economic performance, a careful, rational evaluation must be made of such factors as tax policy, spirit of risk, managerial effectiveness, rates of innovation, research and…

Professional School Aspirations of First Generation Latino Transfer Students

ERIC Educational Resources Information Center

Lipiz Gonzalez, Elaine M.

2014-01-01

The low rate of Latino graduate and professional degree attainment is a problem for the Latinos who are not attaining high levels of education, for their families, for the institutions of higher education that suffer from a lack of diversity, and for the local, state, and federal governments that lose tax revenue from the potentially higher income…

Service Delivery to Young Handicapped Children in Rural Areas: A Review of Issues and Practices.

ERIC Educational Resources Information Center

Nash, Tina Eaton; And Others

The paper examines barriers faced by educators and administrators in serving young handicapped children in rural areas and suggests approaches to overcoming these barriers. Among problems identified are transportation; funding shortages due to a lower tax base and higher levels of poverty; unemployment, and seasonal employment; staff shortages;…

Northwest Edinburg Community Resource Center: A Successful Model for Colonia Resident Empowerment.

ERIC Educational Resources Information Center

Perez, Ricardo J.

Located along the U.S. Mexico border, colonias are unincorporated areas with no building codes, city taxes, or infrastructure. Most colonia residents live in poverty. Involving rural colonia residents from Hildago County, Texas, in a concerted effort to solve their problems became a central focus for a task force of educational and social…

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)…

Towards a conceptual multi-agent-based framework to simulate the spatial group decision-making process

NASA Astrophysics Data System (ADS)

Ghavami, Seyed Morsal; Taleai, Mohammad

2017-04-01

Most spatial problems are multi-actor, multi-issue and multi-phase in nature. In addition to their intrinsic complexity, spatial problems usually involve groups of actors from different organizational and cognitive backgrounds, all of whom participate in a social structure to resolve or reduce the complexity of a given problem. Hence, it is important to study and evaluate what different aspects influence the spatial problem resolution process. Recently, multi-agent systems consisting of groups of separate agent entities all interacting with each other have been put forward as appropriate tools to use to study and resolve such problems. In this study, then in order to generate a better level of understanding regarding the spatial problem group decision-making process, a conceptual multi-agent-based framework is used that represents and specifies all the necessary concepts and entities needed to aid group decision making, based on a simulation of the group decision-making process as well as the relationships that exist among the different concepts involved. The study uses five main influencing entities as concepts in the simulation process: spatial influence, individual-level influence, group-level influence, negotiation influence and group performance measures. Further, it explains the relationship among different concepts in a descriptive rather than explanatory manner. To illustrate the proposed framework, the approval process for an urban land use master plan in Zanjan—a provincial capital in Iran—is simulated using MAS, the results highlighting the effectiveness of applying an MAS-based framework when wishing to study the group decision-making process used to resolve spatial problems.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Mirrors & Windows into Student Noticing

ERIC Educational Resources Information Center

Dominguez, Higinio

2016-01-01

In many classrooms, students solve problems posed by others--teachers, textbooks, and test materials. These problems typically describe a contrived situation followed by a question about an unknown that students are expected to resolve. Unsurprisingly, many students avoid reading these problems for meaning and instead engage in a suspension of…

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…

27 CFR 26.112a - Payment of tax by electronic fund transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to or exceeding five million dollars in wine taxes combining tax liabilities incurred under this part... succeeding calendar year. Payment by cash, check, or money order, of distilled spirits taxes, wine taxes, or... summarized separately for distilled spirits taxes, wine taxes, or beer taxes, and is defined as the gross tax...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

Fix and forget or fix and report: a qualitative study of tensions at the front line of incident reporting.

PubMed

Hewitt, Tanya Anne; Chreim, Samia

2015-05-01

Practitioners frequently encounter safety problems that they themselves can resolve on the spot. We ask: when faced with such a problem, do practitioners fix it in the moment and forget about it, or do they fix it in the moment and report it? We consider factors underlying these two approaches. We used a qualitative case study design employing in-depth interviews with 40 healthcare practitioners in a tertiary care hospital in Ontario, Canada. We conducted a thematic analysis, and compared the findings with the literature. 'Fixing and forgetting' was the main choice that most practitioners made in situations where they faced problems that they themselves could resolve. These situations included (A) handling near misses, which were seen as unworthy of reporting since they did not result in actual harm to the patient, (B) prioritising solving individual patients' safety problems, which were viewed as unique or one-time events and (C) encountering re-occurring safety problems, which were framed as inevitable, routine events. In only a few instances was 'fixing and reporting' mentioned as a way that the providers dealt with problems that they could resolve. We found that generally healthcare providers do not prioritise reporting if a safety problem is fixed. We argue that fixing and forgetting patient safety problems encountered may not serve patient safety as well as fixing and reporting. The latter approach aligns with recent calls for patient safety to be more preventive. We consider implications for practice. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Input relegation control for gross motion of a kinematically redundant manipulator

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

Unseren, M.A.

1992-10-01

This report proposes a method for resolving the kinematic redundancy of a serial link manipulator moving in a three-dimensional workspace. The underspecified problem of solving for the joint velocities based on the classical kinematic velocity model is transformed into a well-specified problem. This is accomplished by augmenting the original model with additional equations which relate a new vector variable quantifying the redundant degrees of freedom (DOF) to the joint velocities. The resulting augmented system yields a well specified solution for the joint velocities. Methods for selecting the redundant DOF quantifying variable and the transformation matrix relating it to the jointmore » velocities are presented so as to obtain a minimum Euclidean norm solution for the joint velocities. The approach is also applied to the problem of resolving the kinematic redundancy at the acceleration level. Upon resolving the kinematic redundancy, a rigid body dynamical model governing the gross motion of the manipulator is derived. A control architecture is suggested which according to the model, decouples the Cartesian space DOF and the redundant DOF.« less

Unsteady, one-dimensional gas dynamics computations using a TVD type sequential solver

NASA Technical Reports Server (NTRS)

Thakur, Siddharth; Shyy, Wei

1992-01-01

The efficacy of high resolution convection schemes to resolve sharp gradient in unsteady, 1D flows is examined using the TVD concept based on a sequential solution algorithm. Two unsteady flow problems are considered which include the problem involving the interaction of the various waves in a shock tube with closed reflecting ends and the problem involving the unsteady gas dynamics in a tube with closed ends subject to an initial pressure perturbation. It is concluded that high accuracy convection schemes in a sequential solution framework are capable of resolving discontinuities in unsteady flows involving complex gas dynamics. However, a sufficient amount of dissipation is required to suppress oscillations near discontinuities in the sequential approach, which leads to smearing of the solution profiles.

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

PubMed

Kato, R

1998-09-01

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

Tobacco tax and the illicit trade in tobacco products in New Zealand.

PubMed

Ajmal, Ali; U, Veng Ian

2015-04-01

To estimate the size of illegal tobacco trade and consumption and assess the impact of tobacco tax on the illicit tobacco market in New Zealand (NZ). Data on the import and seizure of legal and illegal tobacco in NZ was obtained from NZ Customs. Previous literature was used to calculate interception rates of illegal tobacco being smuggled and grown in NZ. Annual tobacco returns figures, obtained via the NZ Ministry of Health, were analysed to assess the market dynamics of legal tobacco products. This study found that illicit tobacco constituted 1.8-3.9% of total national tobacco consumption in NZ in 2013. This represents a minor increase compared to previous estimates from 2007-09, suggesting that tax increases enacted by the NZ Government since 2010 have had a minimal impact on encouraging the use and procurement of illicit tobacco. The results highlight a slight rise in small-scale tobacco smuggling through ports and mail centres. However, tobacco returns figures show that current tobacco tax policy has forced manufacturers to focus on the production of cheap legal tobacco products, directly competing with and undercutting the demand for illicit tobacco products. At the same time, locally grown illicit tobacco continues to remain a small, isolated problem and, with recent cuts in duty free tobacco allowance, it is expected that overall illicit tobacco will remain a very small proportion of total tobacco consumption in NZ. © 2015 Public Health Association of Australia.

NHEXAS PHASE I MARYLAND STUDY--STANDARD OPERATING PROCEDURE FOR PROBLEM MANAGEMENT (G06)

EPA Science Inventory

The purpose of this SOP is to describe problem management, and to define a set of reporting actions to be taken in the event of a problem during any phase of the study. This procedure outlines the steps for making a problem known in order that it may be systematically resolved b...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

A simulation model to predict the fiscal and public health impact of a change in cigarette excise taxes.

PubMed

van Walbeek, Corné

2010-02-01

(1) To present a model that predicts changes in cigarette consumption and excise revenue in response to excise tax changes, and (2) to demonstrate that, if the industry has market power, increases in specific taxes have better tobacco control consequences than increases in ad valorem taxes. All model parameters are user-determined. The model calculates likely changes in cigarette consumption, smoking prevalence and excise tax revenues due to an excise tax change. The model is applicable to countries that levy excise tax as specific or ad valorem taxes. For a representative low-income or middle-income country a 20% excise tax increase decreases cigarette consumption and industry revenue by 5% and increases excise tax revenues by 14%, if there is no change in the net-of-tax price. If the excise tax is levied as a specific tax, the industry has an incentive to raise the net-of-tax price, enhancing the consumption-reducing impact of the tax increase. If the excise tax is levied as an ad valorem tax, the industry has no such incentive. The industry has an incentive to reduce the net-of-tax price in response to an ad valorem excise tax increase, undermining the public health and fiscal benefits of the tax increase. This paper presents a simple web-based tool that allows policy makers and tobacco control advocates to estimate the likely consumption, fiscal and mortality impacts of a change in the cigarette excise tax. If a country wishes to reduce cigarette consumption by increasing the excise tax, a specific tax structure is better than an ad valorem tax structure.

Content Analysis of Student Essays after Attending a Problem-Based Learning Course: Facilitating the Development of Critical Thinking and Communication Skills in Japanese Nursing Students

PubMed Central

Itatani, Tomoya; Nagata, Kyoko; Yanagihara, Kiyoko; Tabuchi, Noriko

2017-01-01

The importance of active learning has continued to increase in Japan. The authors conducted classes for first-year students who entered the nursing program using the problem-based learning method which is a kind of active learning. Students discussed social topics in classes. The purposes of this study were to analyze the post-class essay, describe logical and critical thinking after attended a Problem-Based Learning (PBL) course. The authors used Mayring’s methodology for qualitative content analysis and text mining. In the description about the skills required to resolve social issues, seven categories were extracted: (recognition of diverse social issues), (attitudes about resolving social issues), (discerning the root cause), (multi-lateral information processing skills), (making a path to resolve issues), (processivity in dealing with issues), and (reflecting). In the description about communication, five categories were extracted: (simple statement), (robust theories), (respecting the opponent), (communication skills), and (attractive presentations). As the result of text mining, the words extracted more than 100 times included “issue,” “society,” “resolve,” “myself,” “ability,” “opinion,” and “information.” Education using PBL could be an effective means of improving skills that students described, and communication in general. Some students felt difficulty of communication resulting from characteristics of Japanese. PMID:28829362

Staff Grief Resolution and Care for the Elderly: Artificial Intelligence Analysis.

ERIC Educational Resources Information Center

Seibert, Phyllis M.; Pastorello, Thomas

Literature on health professionals describes the problems associated with unresolved or poorly resolved grief. Previous research has indicated that the most important reason why health professionals stay in their jobs is their relationship to patients. This study examined how nursing home personnel resolve their grief following deaths of clients.…

Empirical evidence of the efficiency and efficacy of fat taxes and thin subsidies.

PubMed

Clark, J Stephen; Dittrich, Ludwig O; Xu, Qin

2014-09-01

This study summarizes the empirical literature on fat taxes and thin subsidies to assess their efficiency and efficacy as instruments of public policy to control obesity. Three specific types of taxes are studied in the literature: food group taxes; nutrient taxes; and nutrient index taxes. Anumber of studies use food expenditure data to assess the impact of various taxes on obesity and therefore only indirectly measure the impacts of taxes and subsidies on obesity. These studies generally conclude that food group taxes, nutrient taxes and nutrient index taxes have a small impact on the purchases of food and the nutrients purchased. Other studies use the body mass index as the explanatory variable and thus measure the impacts of taxes on body mass index directly. Nutrient taxes are found to be more effective than food group taxes, although even for nutrient taxes, the effects are small. In general, thin subsidies seem to offer more effective control of obesity than obesity taxes. However, due to the small effects of both fat taxes and thin subsidies, they are not recommended as instruments of food and nutrition policy.

Turning Muddy Problems into Clear Solutions

ERIC Educational Resources Information Center

Neil, Thomas C.

1975-01-01

Author discusses some aspects of counseling process. Makes suggestions of how to sift through maze of distractions and generalizations counselees present as problems and how to change latter into concrete statements that reflect their true nature and indicate how to resolve them. Finally, author describes strategies that help solve problems. (SE)

49 CFR 199.239 - Operator obligation to promulgate a policy on the misuse of alcohol.

Code of Federal Regulations, 2010 CFR

2010-10-01

... health, work, and personal life; signs and symptoms of an alcohol problem (the employee's or a coworker's); and including intervening evaluating and resolving problems associated with the misuse of alcohol including intervening when an alcohol problem is suspected, confrontation, referral to any available EAP...

49 CFR 199.239 - Operator obligation to promulgate a policy on the misuse of alcohol.

Code of Federal Regulations, 2011 CFR

2011-10-01

... health, work, and personal life; signs and symptoms of an alcohol problem (the employee's or a coworker's); and including intervening evaluating and resolving problems associated with the misuse of alcohol including intervening when an alcohol problem is suspected, confrontation, referral to any available EAP...

7 CFR Appendix to Subpart - Imported Fire Ant

Code of Federal Regulations, 2010 CFR

2010-01-01

... or plastic containers with drain holes prior to immersion Immerse soil balls and containers, singly... determine the probable source of the problem and to ensure that the problem is resolved. If the problem is... fiberglass, glass, or plastic in such a way that IFA is physically excluded and cannot become established...

CASMI: Virtual Learning Collaborative Environment for Mathematical Enrichment

ERIC Educational Resources Information Center

Freiman, Viktor; Manuel, Dominic; Lirette-Pitre, Nicole

2007-01-01

Challenging problems can make mathematics more attractive to all learners, including the gifted. Application problems that one still finds in regular textbooks often can be resolved by applying a single mathematical concept, operation, or formula. These problems do not require a higher order of thinking. They are, therefore, less cognitively and…

Teaching Pronunciation in the Learner-Centered Classroom.

ERIC Educational Resources Information Center

Lin, Hsiang-Pao; And Others

Specific tools and techniques to help students of English as a Second Language overcome pronunciation problems are presented. The selection of problems addressed is based on the frequency and seriousness of errors that many native Chinese-speaking learners produce. Ways to resolve various problems (e.g., missing final consonants, misplaced stress…

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

PubMed

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

2017-12-01

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

The Impact of Policy Incentives on Long-Term Care Insurance and Medicaid Costs: Does Underwriting Matter?

PubMed

Cornell, Portia Y; Grabowski, David C

2018-05-16

To test whether underwriting modifies the effect of state-based incentives on individuals' purchase of long-term care insurance. Health and Retirement Study (HRS), 1996-2012. We estimated difference-in-difference regression models with an interaction of state policy indicators with individuals' probabilities of being approved for long-term care insurance. We imputed probabilities of underwriting approval for respondents in the HRS using a model developed with underwriting decisions from two U.S. insurance firms. We measured the elasticity response to long-term care insurance price using changes in simulated after-tax price as an instrumental variable for premium price. Tax incentives and Partnership programs increased insurance purchase by 3.62 percentage points and 1.8 percentage points, respectively, among those with the lowest risk (highest approval probability). Neither had any statistically significant effects among the highest risk individuals. We show that ignoring the effects of underwriting may lead to biased estimates of the potential state budget savings of long-term care insurance tax incentives. If the private market is to play a role in financing long-term care, policies need to address the underlying adverse selection problems. © Health Research and Educational Trust.

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

State Taxation of Mineral Deposits and Production. Rural Development Research Report No. 2.

ERIC Educational Resources Information Center

Stinson, Thomas F.

Alternative methods for taxing the mineral industry at the State level include four types of taxes: the ad valorem tax, severance tax, gross production tax, and net production tax. An ad valorem tax is a property tax levied on a mineral deposit's assessed value and due whether the deposit is being worked or not. The severance tax is usually an…

Alaska Department of Revenue - Tax Division - License Search Page

Science.gov Websites

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

Alaska Department of Revenue - Tax Division - Charitable Gaming Page

Science.gov Websites

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

26 CFR 31.3221-4 - Exception from supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) 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 Employers § 31.3221...

26 CFR 31.3402(t)-0 - Outline of the Government withholding regulations.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) Payments in emergency or disaster situations. (m) Grants. (n) Sales tax, excise tax, value-added tax, and... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(t)-0 Outline of the...

Three Essays on Macroeconomics

NASA Astrophysics Data System (ADS)

Doda, Lider Baran

This dissertation consists of three independent essays in macroeconomics. The first essay studies the transition to a low carbon economy using an extension of the neoclassical growth model featuring endogenous energy efficiency, exhaustible energy and explicit climate-economy interaction. I derive the properties of the laissez faire equilibrium and compare them to the optimal allocations of a social planner who internalizes the climate change externality. Three main results emerge. First, the exhaustibility of energy generates strong market based incentives to improve energy efficiency and reduce CO 2 emissions without any government intervention. Second, the market and optimal allocations are substantially different suggesting a role for the government. Third, high and persistent taxes are required to implement the optimal allocations as a competitive equilibrium with taxes. The second essay focuses on coal fired power plants (CFPP) - one of the largest sources of CO2 emissions globally - and their generation efficiency using a macroeconomic model with an embedded CFPP sector. A key feature of the model is the endogenous choice of production technologies which differ in their energy efficiency. After establishing four empirical facts about the CFPP sector, I analyze the long run quantitative effects of energy taxes. Using the calibrated model, I find that sector-specific coal taxes have large effects on generation efficiency by inducing the use of more efficient technologies. Moreover, such taxes achieve large CO2 emissions reductions with relatively small effects on consumption and output. The final essay studies the procyclicality of fiscal policy in developing countries, which is a well-documented empirical observation seemingly at odds with Neoclassical and Keynesian policy prescriptions. I examine this issue by solving the optimal fiscal policy problem of a small open economy government when the interest rates on external debt are endogenous. Given an incomplete asset market, endogeneity is achieved by removing the government's ability to commit to repaying its external obligations. When calibrated to Argentina, the model generates procyclical government spending and countercyclical labor income tax rates. Simultaneously, the model's implications for key business cycle moments align well with the data.

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.

Recent Financial Gains Helping Farmers Withstand Drought. Agriculture Information Bulletin Number 543.

ERIC Educational Resources Information Center

Hanson, Gregory; And Others

After nearly half a decade of low income and debt service problems, farm financial conditions began to improve in the mid-1980s. Higher livestock returns, lower production costs, rising land prices, increased lender stability, and fewer tax-driven incentives to borrow and invest are among the factors that eased farm financial stress in 1987. Real…

Evaluation of the Priority Heuristic as a Descriptive Model of Risky Decision Making: Comment on Brandstatter, Gigerenzer, and Hertwig (2006)

ERIC Educational Resources Information Center

Birnbaum, Michael H.

2008-01-01

E. Brandstatter, G. Gigerenzer, and R. Hertwig (2006) contended that their priority heuristic, a type of lexicographic semiorder model, is more accurate than cumulative prospect theory (CPT) or transfer of attention exchange (TAX) models in describing risky decisions. However, there are 4 problems with their argument. First, their heuristic is not…

Coping with the Sluggish Economy: State Responses to Revenue Shortfalls and Their Significance for Public Schools and Higher Education.

ERIC Educational Resources Information Center

Gaines, Gale

Responses of southern states to revenue shortfalls and their significance for public schools and higher education are examined in this report. Many different actions have been take to address state fiscal problems: most strategies require changes in revenue polices that increase taxes and fees or reallocate funds, and many have mandated spending…

Toward the Reduction of Population Obesity: Macrolevel Environmental Approaches to the Problems of Food, Eating, and Obesity

ERIC Educational Resources Information Center

Faith, Myles S.; Fontaine, Kevin R.; Baskin, Monica L.; Allison, David B.

2007-01-01

The authors reviewed the evidential basis of three environmental approaches to reducing population obesity: What are the effects of (a) taxing or subsidizing foods, (b) manipulating the ease of food access, and (c) restricting access to certain foods? A narrative review evaluated evidence using National Heart, Lung, and Blood Institute criteria.…

Contractor Productivity Measurement.

DTIC Science & Technology

1984-06-01

Principles ( GAAP ) or Uniform Cost Accounting Standards (CAS) as detailed in Federal Acquisition Regulation (FAR) Part 30 and DOD FAR Supplement, Appendix 0...revaluation management input, investor input, taxes, depreciation , etc., are all called out and addressed. The treatment of potential problems such as...of 20 percent. Since many cash flow items require tracking of book value, depreciation and cost- reducing effects of the investment, these items are

Resolving Rapid Variation in Energy for Particle Transport

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

Haut, Terry Scot; Ahrens, Cory Douglas; Jonko, Alexandra

2016-08-23

Resolving the rapid variation in energy in neutron and thermal radiation transport is needed for the predictive simulation capability in high-energy density physics applications. Energy variation is difficult to resolve due to rapid variations in cross sections and opacities caused by quantized energy levels in the nuclei and electron clouds. In recent work, we have developed a new technique to simultaneously capture slow and rapid variations in the opacities and the solution using homogenization theory, which is similar to multiband (MB) and to the finite-element with discontiguous support (FEDS) method, but does not require closure information. We demonstrated the accuracymore » and efficiency of the method for a variety of problems. We are researching how to extend the method to problems with multiple materials and the same material but with different temperatures and densities. In this highlight, we briefly describe homogenization theory and some results.« less

Social Problem Solving as a Predictor of Well-Being in Adolescents and Young Adults

ERIC Educational Resources Information Center

Siu, Andrew M. H.; Shek, Daniel T. L.

2010-01-01

Social problem solving is the cognitive-affective-behavioral process by which people attempt to resolve real-life problems in a social environment, and is of key importance in the management of emotions and well-being. This paper reviews a series of studies on social problem solving conducted by the authors. First, we developed and validated the…

Kleinberg Complex Networks

DTIC Science & Technology

2014-10-21

linear combinations of paths. This project featured research on two classes of routing problems , namely traveling salesman problems and multicommodity...flows. One highlight of this research was our discovery of a polynomial-time algorithm for the metric traveling salesman s-t path problem whose...metric TSP would resolve one of the most venerable open problems in the theory of approximation algorithms. Our research on traveling salesman

26 CFR 53.4941(b)-1 - Imposition of additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of additional taxes. 53.4941(b)-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(b)-1 Imposition of additional taxes. (a) Tax on self-dealer. Section 4941(b)(1) of the Code imposes an excise tax...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 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 § 31.3221-1...

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 § 31.3201-1...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.148-8 - Small issuer exception to rebate requirement.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1... taxing powers if it has the power to impose taxes (or to cause another entity to impose taxes) of general... limited to a specific type of tax, provided that the applicability of the tax is not limited to a small...

Cognitive Delay and Behavior Problems Prior to School Age

PubMed Central

Palta, Mari; Kotelchuck, Milton; Poehlmann, Julie; Witt, Whitney P.

2014-01-01

OBJECTIVE: To investigate the relationship between cognitive delay (CD) and behavior problems between ages 9 months and 5 years, while adjusting for covariates related to CD. METHODS: Data were from 4 waves of the Early Childhood Longitudinal Study, Birth Cohort (n = 8000). Children were classified as typically developing (TD) or as having resolved, newly developed, or persistent CD between 9 and 24 months, based on scores from the Bayley Short Form-Research Edition below or above the 10th percentile. Child behavior was measured by using the Infant/Toddler Symptom Checklist (ages 9 and 24 months) and the Preschool and Kindergarten Behavior Scales (ages 4 and 5 years); children in the top 10th percentile were considered to have a behavior problem. Hierarchical linear modeling estimated the effect of CD status on children’s behavioral trajectories, adjusted for confounders. RESULTS: CD resolved for 80.3% of children between 9 and 24 months. Behavior problems at 24 months were detected in 19.3%, 21.8%, and 35.5% of children with resolved, newly developed, and persistent CD, respectively, versus 13.0% of TD children. Behavior problems increased among children with CD over time, and more so among children with persistent CD. By age 5, children with persistent CD had behavior scores moderately (0.59 SD) higher than TD children. CONCLUSIONS: Behavior problems among children with CD are slightly higher at 9 months, clearly evident by 24 months, and increase as children move toward school age. Efforts to promote the earliest identification, evaluation, and service referral may be necessary to improve outcomes for these children. PMID:25113290

A national survey of public support for restrictions on youth access to tobacco.

PubMed

Bailey, W J; Crowe, J W

1994-10-01

A national telephone survey was conducted to measure public support for seven proposals to restrict youth access to tobacco products, including increases in the cigarette excise tax. A random digit dialing survey, using computer-assisted telephone interviews and a two-stage Mitofsky-Waksberg design, was used to generate and replace telephone numbers and to select individuals from within households. More than 94% of respondents believed cigarette smoking by children and adolescents to be a "very serious" or "somewhat serious" problem. Most respondents expressed support for all the proposed measures to restrict youth access to tobacco products (fines for sellers, fines for youthful violators, licensing of all tobacco vendors, restrictions on cigarette vending machines, ban on sponsorship of youth-oriented events, and ban on all tobacco advertising), and for increases in the cigarette excise tax.

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

PubMed Central

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

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and suggest that HTLV-3 might share pathogenic features with HTLV-1 in vivo. PMID:22911729

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

PubMed

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

2015-03-01

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

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

PubMed Central

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

2015-01-01

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

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

PubMed Central

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

2015-01-01

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

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

PubMed

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

2015-01-01

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

Effect of Creative Drama-Based Group Guidance on Male-Adolescents' Conflict Resolution Skills

ERIC Educational Resources Information Center

Yavuzer, Yasemin

2012-01-01

Problem Statement: This study assumes that conflict itself is not constructive or destructive, whereas the path chosen to resolve the conflict is what leads to constructive or destructive results. When individuals resolve conflicts in a destructive manner, they instill feelings of anger, rage, hostility and violence in the people involved. On the…

Gender Differences in the Management of Four Different Personnel Disputes with Male and Female Employees.

ERIC Educational Resources Information Center

Rossi, Ana; Todd-Mancillas, Wm. R.

A study compared male and female managers' preferences for using communication-based as opposed to power-centered strategies for resolving employer-employee disputes. Subjects, 40 male and 40 female middle and upper level managers, were interviewed and asked to report their preferred manner of resolving four different personnel problems: (1) an…

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

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

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

77 FR 41173 - Free Application for Federal Student Aid (FAFSA); 2013-2014 Award Year

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-12

... tax account information of the tax filer for tax year 2012. (Sec. 668.57(a)) Income information for...-- (1) A transcript \\2\\ obtained from the IRS that lists tax account information of the tax filer(s) for... that lists tax account information for tax year 2012 after the income tax return is filed. If an...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

ENVIRONMENTAL ISOTOPES FOR RESOLUTION OF HYDROLOGY PROBLEMS

EPA Science Inventory

The use of environmental isotopes as tracers in the hydrosphere is increasing as analytical instrumentation improves and more applications are discovered. There exists still misconceptions on the role of isotopes in resolving hydrology problems. Naturally occurring isotopes in th...

Legal Problems of Religious and Private Schools. Fourth Edition. Monograph Series, No. 65.

ERIC Educational Resources Information Center

Mawdsley, Ralph D.

This book addresses the legal problems faced by nonpublic schools. It is intended to help teachers and administrators recognize potential legal difficulties and to assist educators in developing preventive strategies to resolve problems before the legal system becomes involved. The text is divided into six chapters: (1) "Tort Liability";…

Unifying Approach to Analytical Chemistry and Chemical Analysis: Problem-Oriented Role of Chemical Analysis.

ERIC Educational Resources Information Center

Pardue, Harry L.; Woo, Jannie

1984-01-01

Proposes an approach to teaching analytical chemistry and chemical analysis in which a problem to be resolved is the focus of a course. Indicates that this problem-oriented approach is intended to complement detailed discussions of fundamental and applied aspects of chemical determinations and not replace such discussions. (JN)

76 FR 48207 - Federal Implementation Plans: Interstate Transport of Fine Particulate Matter and Ozone and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-08

... Problems and NAAQS Addressed 1. Air Quality Problems and NAAQS Addressed 2. FIP Authority for Each State... resolve nonattainment or maintenance problems at downwind state receptors. Downwind states also have... are fossil fuel-fired boilers and turbines producing electricity for sale, as detailed in section VII...

75 FR 54588 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-08

... notification. Copies of the submission(s) may be obtained by calling (202) 720-8681. An agency may not conduct... financial or other problems and may be initiated by either a recipient which recognizes that a problem exists and wished to resolve it, or by the Agency. If a problem exists, a recipient must furnish...

7 CFR 301.81-10 - Costs and charges.

Code of Federal Regulations, 2010 CFR

2010-01-01

... not remove burlap wrap or plastic containers with drain holes prior to immersion Immerse soil balls... determine the probable source of the problem and to ensure that the problem is resolved. If the problem is... fiberglass, glass, or plastic in such a way that IFA is physically excluded and cannot become established...

General properties of solutions to inhomogeneous Black-Scholes equations with discontinuous maturity payoffs

NASA Astrophysics Data System (ADS)

O, Hyong-Chol; Jo, Jong-Jun; Kim, Ji-Sok

2016-02-01

We provide representations of solutions to terminal value problems of inhomogeneous Black-Scholes equations and study such general properties as min-max estimates, gradient estimates, monotonicity and convexity of the solutions with respect to the stock price variable, which are important for financial security pricing. In particular, we focus on finding representation of the gradient (with respect to the stock price variable) of solutions to the terminal value problems with discontinuous terminal payoffs or inhomogeneous terms. Such terminal value problems are often encountered in pricing problems of compound-like options such as Bermudan options or defaultable bonds with discrete default barrier, default intensity and endogenous default recovery. Our results can be used in pricing real defaultable bonds under consideration of existence of discrete coupons or taxes on coupons.

The Budget and Economic Outlook: Fiscal Years 2006 to 2015

DTIC Science & Technology

2005-01-01

Social Insurance Tax Base 85 4-5. CBO’s Projections of Social Insurance Tax Receipts, by Source 88 4-6. CBO’s Projections of Corporate Income Tax Receipts...taxed like partnerships. An S corporation is exempt from the corporate income tax , but its owners pay income taxes on all of the firm’s income...subject to a taxable maximum. The Corporate Income Tax Base Corporate profits are the tax base of the corporate in- come tax. Profits are measured

JPRS Report, East Asia, Southeast Asia, Vietnam: TAP CHI CONG SAN, No. 11, November 1988.

DTIC Science & Technology

1989-03-09

law. In the future, new taxes should be promulgated in the form of laws, such as a population income tax law , a production capital tax law, a tax law...tax law; —An export-import tax law; —A foreign investment tax law; —A population income tax law ; —A production-business within the state-operated

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 53.4955-1 - Tax on political expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4955-1 Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive...

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…

Educational consequences of developmental speech disorder: Key Stage 1 National Curriculum assessment results in English and mathematics.

PubMed

Nathan, Liz; Stackhouse, Joy; Goulandris, Nata; Snowling, Margaret J

2004-06-01

Children with speech difficulties may have associated educational problems. This paper reports a study examining the educational attainment of children at Key Stage 1 of the National Curriculum who had previously been identified with a speech difficulty. (1) To examine the educational attainment at Key Stage 1 of children diagnosed with speech difficulties two/three years prior to the present study. (2) To compare the Key Stage 1 assessment results of children whose speech problems had resolved at the time of assessment with those whose problems persisted. Data were available from 39 children who had an earlier diagnosis of speech difficulties at age 4/5 (from an original cohort of 47) at the age of 7. A control group of 35 children identified and matched at preschool on age, nonverbal ability and gender provided comparative data. Results of Statutory Assessment Tests (SATs) in reading, reading comprehension, spelling, writing and maths, administered to children at the end of Year 2 of school were analysed. Performance across the two groups was compared. Performance was also compared to published statistics on national levels of attainment. Children with a history of speech difficulties performed less well than controls on reading, spelling and maths. However, children whose speech problems had resolved by the time of assessment performed no differently to controls. Children with persisting speech problems performed less well than controls on tests of literacy and maths. Spelling performance was a particular area of difficulty for children with persisting speech problems. Children with speech difficulties are likely to perform less well than expected on literacy and maths SAT's at age 7. Performance is related to whether the speech problem resolves early on and whether associated language problems exist. Whilst it is unclear whether poorer performance on maths is because of the language components of this task, the results indicate that speech problems, especially persisting ones, can affect the ability to access the National Curriculum to expected levels.

The global context for public health nutrition taxation.

PubMed

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

2011-01-01

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

The man with the dirty black beard: race, class, and schools in the antebellum South.

PubMed

Watson, Harry L

2012-01-01

The problem of poor, degraded white people in the antebellum South presented a problem to both reformers and proponents of slavery. Sharpening the differences of race meant easing those of class, ensuring that public schooling did not always receive widespread support. The cult of white superiority absolved the state of responsibility for social mobility. As better schooling was advocated for religious and civic reasons, wealthy planters determined to avoid taxes joined with their illiterate neighbors in fighting attempts at “improvement” that undermined the slave system based on the notion of black inferiority.

26 CFR 53.4965-3 - Prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax shelter...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-30

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

26 CFR 53.4958-1 - Taxes on excess benefit transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on excess benefit transactions. 53.4958-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-1 Taxes on excess benefit transactions. (a) In general. Section 4958 imposes excise taxes on each excess...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

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 § 31.3111...

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 § 31.3101...

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 Employers...

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 Employees...

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 Employers...

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.1502-4 - Consolidated foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

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

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

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Schoening, Niles C.

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

Use of computer modeling to investigate a dynamic interaction problem in the Skylab TACS quad-valve package

NASA Technical Reports Server (NTRS)

Hesser, R. J.; Gershman, R.

1975-01-01

A valve opening-response problem encountered during development of a control valve for the Skylab thruster attitude control system (TACS) is described. The problem involved effects of dynamic interaction among valves in the quad-redundant valve package. Also described is a detailed computer simulation of the quad-valve package which was helpful in resolving the problem.

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

PubMed

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

2011-03-16

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

JPRS Report China

DTIC Science & Technology

1988-08-16

1. Levies and taxes on private real estate in the territory of the receiving country; 2. Inheritance tax and tax on bequests, however, except- ing...belonging to the deceased, because he was a member of the consular staff, free of customs duty, inheritance tax , or property trans- fer taxes or levies...cases of item a, paragraph 1, article 29 of this treaty; c. Estate tax, inheritance tax , or transfer tax, excepting cases of article 42 of this

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

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

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

Does social trust increase willingness to pay taxes to improve public healthcare? Cross-sectional cross-country instrumental variable analysis.

PubMed

Habibov, Nazim; Cheung, Alex; Auchynnikava, Alena

2017-09-01

The purpose of this paper is to investigate the effect of social trust on the willingness to pay more taxes to improve public healthcare in post-communist countries. The well-documented association between higher levels of social trust and better health has traditionally been assumed to reflect the notion that social trust is positively associated with support for public healthcare system through its encouragement of cooperative behaviour, social cohesion, social solidarity, and collective action. Hence, in this paper, we have explicitly tested the notion that social trust contributes to an increase in willingness to financially support public healthcare. We use micro data from the 2010 Life-in-Transition survey (N = 29,526). Classic binomial probit and instrumental variables ivprobit regressions are estimated to model the relationship between social trust and paying more taxes to improve public healthcare. We found that an increase in social trust is associated with a greater willingness to pay more taxes to improve public healthcare. From the perspective of policy-making, healthcare administrators, policy-makers, and international donors should be aware that social trust is an important factor in determining the willingness of the population to provide much-needed financial resources to supporting public healthcare. From a theoretical perspective, we found that estimating the effect of trust on support for healthcare without taking confounding and measurement error problems into consideration will likely lead to an underestimation of the true effect of trust. Copyright © 2017 Elsevier Ltd. All rights reserved.

High-accuracy resolver-to-digital conversion via phase locked loop based on PID controller

NASA Astrophysics Data System (ADS)

Li, Yaoling; Wu, Zhong

2018-03-01

The problem of resolver-to-digital conversion (RDC) is transformed into the problem of angle tracking control, and a phase locked loop (PLL) method based on PID controller is proposed in this paper. This controller comprises a typical PI controller plus an incomplete differential which can avoid the amplification of higher-frequency noise components by filtering the phase detection error with a low-pass filter. Compared with conventional ones, the proposed PLL method makes the converter a system of type III and thus the conversion accuracy can be improved. Experimental results demonstrate the effectiveness of the proposed method.

Time-resolved EPR spectroscopy in a Unix environment.

PubMed

Lacoff, N M; Franke, J E; Warden, J T

1990-02-01

A computer-aided time-resolved electron paramagnetic resonance (EPR) spectrometer implemented under version 2.9 BSD Unix was developed by interfacing a Varian E-9 EPR spectrometer and a Biomation 805 waveform recorder to a PDP-11/23A minicomputer having MINC A/D and D/A capabilities. Special problems with real-time data acquisition in a multiuser, multitasking Unix environment, addressing of computer main memory for the control of hardware devices, and limitation of computer main memory were resolved, and their solutions are presented. The time-resolved EPR system and the data acquisition and analysis programs, written entirely in C, are described. Furthermore, the benefits of utilizing the Unix operating system and the C language are discussed, and system performance is illustrated with time-resolved EPR spectra of the reaction center cation in photosystem 1 of green plant photosynthesis.

Spatially unresolved SED fitting can underestimate galaxy masses: a solution to the missing mass problem

NASA Astrophysics Data System (ADS)

Sorba, Robert; Sawicki, Marcin

2018-05-01

We perform spatially resolved, pixel-by-pixel Spectral Energy Distribution (SED) fitting on galaxies up to z ˜ 2.5 in the Hubble eXtreme Deep Field (XDF). Comparing stellar mass estimates from spatially resolved and spatially unresolved photometry we find that unresolved masses can be systematically underestimated by factors of up to 5. The ratio of the unresolved to resolved mass measurement depends on the galaxy's specific star formation rate (sSFR): at low sSFRs the bias is small, but above sSFR ˜ 10-9.5 yr-1 the discrepancy increases rapidly such that galaxies with sSFRs ˜ 10-8 yr-1 have unresolved mass estimates of only one-half to one-fifth of the resolved value. This result indicates that stellar masses estimated from spatially unresolved data sets need to be systematically corrected, in some cases by large amounts, and we provide an analytic prescription for applying this correction. We show that correcting stellar mass measurements for this bias changes the normalization and slope of the star-forming main sequence and reduces its intrinsic width; most dramatically, correcting for the mass bias increases the stellar mass density of the Universe at high redshift and can resolve the long-standing discrepancy between the directly measured cosmic SFR density at z ≳ 1 and that inferred from stellar mass densities (`the missing mass problem').

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

27 CFR 19.26 - Tax on wine.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable... chapter (Regulations on Procedure and Administration) (relating to the credit for income taxes of other... assertion of the addition to the tax under section 6654, he should attach to his income tax return for the...

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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 for...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

West Europe Report

DTIC Science & Technology

1984-02-02

ENVIRONMENTAL QUALITY DENMARK Leaking Oil Tanks Polluting Ground Water (Michael Rastrup Smith; BERLINGSKE TIDENDE, 6 Jan 84) 103 DENMARK/GREENLAND...view that Austrian problems are merely a reflection of a worldwide economic crisis situation does not seem to hold water any more. Taxes on interest...country if that displeases another customer. For example, we would not sell the carpet to both Israel and Saudi Arabia. And not to South Africa , as that

Mécanique de Nonéquilibre à la Californienne

NASA Astrophysics Data System (ADS)

Hoover, Wm. G.

1997-02-01

Academic freedom, combined with generous travel grants and tax-supported computing, made possible my 35 years' study of many-body problems. Here I first review some of the many high points of those years. I then describe recent work - with Harald Posch, Oyeon Kum, my wife Carol, Siegfried Hess, and Vic Castillo - which links together particle and continuum mechanics through “SPAM”, Smooth Particle Applied Mechanics.

The Role of Designated Driver Programs in the Prevention of Alcohol-Impaired Driving: A Critical Reassessment [and] Designated Driver Programs: A Commentary on the DeJong and Wallack Article.

ERIC Educational Resources Information Center

DeJong, William; And Others

1992-01-01

Focus on the designated driver strategy by broadcasters and the alcohol industry deflects attention from other alcohol-related problems and the factors influencing underage alcohol consumption. Strategies should emphasize sobriety checkpoints, no sales to minors, advertising reform, and excise taxes on alcohol. (SK)

Global issues in women's health.

PubMed

Sciarra, John J

2009-01-01

World population growth in the past century has taxed the ability of healthcare systems in low-income countries to provide reproductive health care. Maternal mortality and morbidity, sexually transmitted diseases, and cervical cancer are major problems. Expansion of reproductive health services, training of appropriate medical personnel, and elevating the status of women in society are all necessary and appropriate solutions to improve the health of women in low-income countries.

Twitter as a Tool for Conservation Education and Outreach: What Scientific Conferences Can Do to Promote Live-Tweeting

ERIC Educational Resources Information Center

Shiffman, D. S.

2012-01-01

If more conservation-minded citizens were aware of certain environmental threats and how to resolve them, these issues could be resolved more effectively. Scientific conferences focusing on conservation bring together countless experts on environmental problems and solutions, but are not an effective means of reaching the interested public on a…

The Co-Teaching Journey: A Systematic Grounded Theory Study Investigating How Secondary School Teachers Resolve Challenges in Co-Teaching

ERIC Educational Resources Information Center

Gerst, Sharon

2012-01-01

The purpose of this systematic grounded theory study was to explain how problems inherent in co-teaching relationships are resolved by secondary school special education and general education teachers at an urban school district in Eastern Iowa. The participants were general and special education secondary school teachers involved in effective…

Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

PubMed

Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

2018-02-01

To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

Policy lessons from health taxes: a systematic review of empirical studies.

PubMed

Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

2017-06-19

Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary goal of any health tax and frame the tax accordingly - not doing so leaves taxes vulnerable to hostile lobbying. Conversely, earmarking health taxes for health spending tends to increase public support so long as policymakers follow through on specified spending commitments. CRD42016048603.

A Real-Life Case Study of Audit Interactions--Resolving Messy, Complex Problems

ERIC Educational Resources Information Center

Beattie, Vivien; Fearnley, Stella; Hines, Tony

2012-01-01

Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of case-based methods. Cases based on real situations (such…

Analyzing Multilevel Data: An Empirical Comparison of Parameter Estimates of Hierarchical Linear Modeling and Ordinary Least Squares Regression

ERIC Educational Resources Information Center

Rocconi, Louis M.

2011-01-01

Hierarchical linear models (HLM) solve the problems associated with the unit of analysis problem such as misestimated standard errors, heterogeneity of regression and aggregation bias by modeling all levels of interest simultaneously. Hierarchical linear modeling resolves the problem of misestimated standard errors by incorporating a unique random…

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

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

Deferred compensation for tax-exempt entities.

PubMed

Rich, C; Jenkins, G E

1993-10-01

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

Human T Cell Leukemia Virus Type 2 Tax-Mediated NF-κB Activation Involves a Mechanism Independent of Tax Conjugation to Ubiquitin and SUMO

PubMed Central

Journo, Chloé; Bonnet, Amandine; Favre-Bonvin, Arnaud; Turpin, Jocelyn; Vinera, Jennifer; Côté, Emilie; Chevalier, Sébastien Alain; Kfoury, Youmna; Bazarbachi, Ali

2013-01-01

Permanent activation of the NF-κB pathway by the human T cell leukemia virus type 1 (HTLV-1) Tax (Tax1) viral transactivator is a key event in the process of HTLV-1-induced T lymphocyte immortalization and leukemogenesis. Although encoding a Tax transactivator (Tax2) that activates the canonical NF-κB pathway, HTLV-2 does not cause leukemia. These distinct pathological outcomes might be related, at least in part, to distinct NF-κB activation mechanisms. Tax1 has been shown to be both ubiquitinated and SUMOylated, and these two modifications were originally proposed to be required for Tax1-mediated NF-κB activation. Tax1 ubiquitination allows recruitment of the IKK-γ/NEMO regulatory subunit of the IKK complex together with Tax1 into centrosome/Golgi-associated cytoplasmic structures, followed by activation of the IKK complex and RelA/p65 nuclear translocation. Herein, we compared the ubiquitination, SUMOylation, and acetylation patterns of Tax2 and Tax1. We show that, in contrast to Tax1, Tax2 conjugation to endogenous ubiquitin and SUMO is barely detectable while both proteins are acetylated. Importantly, Tax2 is neither polyubiquitinated on lysine residues nor ubiquitinated on its N-terminal residue. Consistent with these observations, Tax2 conjugation to ubiquitin and Tax2-mediated NF-κB activation is not affected by overexpression of the E2 conjugating enzyme Ubc13. We further demonstrate that a nonubiquitinable, non-SUMOylable, and nonacetylable Tax2 mutant retains a significant ability to activate transcription from a NF-κB-dependent promoter after partial activation of the IKK complex and induction of RelA/p65 nuclear translocation. Finally, we also show that Tax2 does not interact with TRAF6, a protein that was shown to positively regulate Tax1-mediated activation of the NF-κB pathway. PMID:23135727

26 CFR 1.31-1 - Credit for tax withheld on wages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for tax withheld on wages. 1.31-1 Section 1.31-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.31-1 Credit for tax withheld on wages. (a) The tax deducted and withheld at the...

78 FR 35613 - Free Application for Federal Student Aid (FAFSA) Information To Be Verified for the 2014-2015...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-13

... transcript \\2\\ obtained from the IRS f. Tax Exempt Interest Income that lists tax account information of g... from the IRS f. Tax Exempt Interest Income that lists tax account information of g. Education Credits... IRS that lists tax account information for tax year 2013, after the income tax return is filed. When...

26 CFR 1.1494-1 - Returns; payment and collection of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Low nuclear body formation and tax SUMOylation do not prevent NF-kappaB promoter activation.

PubMed

Bonnet, Amandine; Randrianarison-Huetz, Voahangy; Nzounza, Patrycja; Nedelec, Martine; Chazal, Maxime; Waast, Laetitia; Pene, Sabrina; Bazarbachi, Ali; Mahieux, Renaud; Bénit, Laurence; Pique, Claudine

2012-09-25

The Tax protein encoded by Human T-lymphotropic virus type 1 (HTLV-1) is a powerful activator of the NF-κB pathway, a property critical for HTLV-1-induced immortalization of CD4⁺ T lymphocytes. Tax permanently stimulates this pathway at a cytoplasmic level by activating the IκB kinase (IKK) complex and at a nuclear level by enhancing the binding of the NF-κB factor RelA to its cognate promoters and by forming nuclear bodies, believed to represent transcriptionally active structures. In previous studies, we reported that Tax ubiquitination and SUMOylation play a critical role in Tax localization and NF-κB activation. Indeed, analysis of lysine Tax mutants fused or not to ubiquitin or SUMO led us to propose a two-step model in which Tax ubiquitination first intervenes to activate IKK while Tax SUMOylation is subsequently required for promoter activation within Tax nuclear bodies. However, recent studies showing that ubiquitin or SUMO can modulate Tax activities in either the nucleus or the cytoplasm and that SUMOylated Tax can serve as substrate for ubiquitination suggested that Tax ubiquitination and SUMOylation may mediate redundant rather than successive functions. In this study, we analyzed the properties of a new Tax mutant that is properly ubiquitinated, but defective for both nuclear body formation and SUMOylation. We report that reducing Tax SUMOylation and nuclear body formation do not alter the ability of Tax to activate IKK, induce RelA nuclear translocation, and trigger gene expression from a NF-κB promoter. Importantly, potent NF-κB promoter activation by Tax despite low SUMOylation and nuclear body formation is also observed in T cells, including CD4⁺ primary T lymphocytes. Moreover, we show that Tax nuclear bodies are hardly observed in HTLV-1-infected T cells. Finally, we provide direct evidence that the degree of NF-κB activation by Tax correlates with the level of Tax ubiquitination, but not SUMOylation. These data reveal that the formation of Tax nuclear bodies, previously associated to transcriptional activities in Tax-transfected cells, is dispensable for NF-κB promoter activation, notably in CD4⁺ T cells. They also provide the first evidence that Tax SUMOylation is not a key determinant for Tax-induced NF-κB activation.

Low nuclear body formation and tax SUMOylation do not prevent NF-kappaB promoter activation

PubMed Central

2012-01-01

Background The Tax protein encoded by Human T-lymphotropic virus type 1 (HTLV-1) is a powerful activator of the NF-κB pathway, a property critical for HTLV-1-induced immortalization of CD4+ T lymphocytes. Tax permanently stimulates this pathway at a cytoplasmic level by activating the IκB kinase (IKK) complex and at a nuclear level by enhancing the binding of the NF-κB factor RelA to its cognate promoters and by forming nuclear bodies, believed to represent transcriptionally active structures. In previous studies, we reported that Tax ubiquitination and SUMOylation play a critical role in Tax localization and NF-κB activation. Indeed, analysis of lysine Tax mutants fused or not to ubiquitin or SUMO led us to propose a two-step model in which Tax ubiquitination first intervenes to activate IKK while Tax SUMOylation is subsequently required for promoter activation within Tax nuclear bodies. However, recent studies showing that ubiquitin or SUMO can modulate Tax activities in either the nucleus or the cytoplasm and that SUMOylated Tax can serve as substrate for ubiquitination suggested that Tax ubiquitination and SUMOylation may mediate redundant rather than successive functions. Results In this study, we analyzed the properties of a new Tax mutant that is properly ubiquitinated, but defective for both nuclear body formation and SUMOylation. We report that reducing Tax SUMOylation and nuclear body formation do not alter the ability of Tax to activate IKK, induce RelA nuclear translocation, and trigger gene expression from a NF-κB promoter. Importantly, potent NF-κB promoter activation by Tax despite low SUMOylation and nuclear body formation is also observed in T cells, including CD4+ primary T lymphocytes. Moreover, we show that Tax nuclear bodies are hardly observed in HTLV-1-infected T cells. Finally, we provide direct evidence that the degree of NF-κB activation by Tax correlates with the level of Tax ubiquitination, but not SUMOylation. Conclusions These data reveal that the formation of Tax nuclear bodies, previously associated to transcriptional activities in Tax-transfected cells, is dispensable for NF-κB promoter activation, notably in CD4+ T cells. They also provide the first evidence that Tax SUMOylation is not a key determinant for Tax-induced NF-κB activation. PMID:23009398

Motor vehicle safety, health care, and taxes. National Highway Traffic Safety Administration, U.S. Department of Transportation.

PubMed

1994-01-01

Motor vehicle injuries are a major public health problem. They are a primary cause of: 1) death and injury in the United States; and 2) result in a substantial loss of productive life. These injuries and fatalities have serious social and economic consequences for the injured individual, their families, and society. This report focuses on the portion of health care expense borne by the public and the tax revenue implications of these injuries and fatalities. The relationship between motor vehicle injuries and fatalities, health care costs, and income taxes was analyzed for four situations: 1) 1990 baseline; 2) achievement of modest goals for safety improvements; 3) population growth with constant injury and fatality rates; and 4) the effect of higher injury and fatality rates. Total health care costs, publicly funded health care costs, lost income tax revenue, and increased public assistance were estimated at the [U.S.] federal level, and at the state and local level. Study of these relationships indicate that: 1) the lifetime economic cost of motor vehicle injuries, fatalities, and property damage that occurred in 1990 is $137.5 billion. American taxpayers will pay $11.4 billion of that total to cover publicly funded health care ($3.7 billion), reduced income tax revenue ($6.1 billion), and increased public assistance expenses ($1.6 billion); 2) the lifetime economic cost of alcohol-related, motor vehicle injuries, fatalities, and property damage that occurred in 1990 was $46.1 billion. Of this, the American taxpayer will pay $1.4 billion to cover publicly funded health care and $3.8 billion to cover reduced income tax revenue and increased public assistance; 3) reducing the percentage of the alcohol-related portion of these fatalities from 45% to 43% (1,200 lives saved), and alcohol-related injuries by a proportionate amount, would save American taxpayers $73 million in publicly funded health care and $208 million in income taxes and public assistance; 4) by increasing observed safety-belt usage in passenger cars from 62% to 75%, (1,700 lives saved plus a proportionate reduction in injuries), publicly funded health care costs would be reduced by $180 million, and $328 million would be saved in the combination of increased income tax revenues and reduced public assistance; 5) Further reductions in publicly funded health care, increases in income tax revenues, and reductions in public assistance are possible as a result of reasonable gains in other areas, such as increased safety-belt usage in light trucks, increased usage of motorcycle helmets, increased correct usage of child safety seats, and reducing the number of speeding drivers; 6) if injury and fatality rates remain at the 1992 level, population increases alone would result in 3,300 more fatalities in the year 2000. Economic costs from these fatalities and a proportionate increase in injuries would increase by an estimated $7.4 billion, including a $277 million increase in publicly funded health care costs, and $573 million in reduced income tax revenue and increased public assistance; and 7) if injury and fatality rates increase from the 1992 level, injuries, fatalities, and costs will increase. In one scenario, with 5,800 more fatalities than the population growth scenario, economic costs would increase by $13 billion, including a $350 million increase in publicly funded health care, and an additional $1 billion in taxes to cover lost income tax revenue and increased public assistance. It is obvious that inaction is a costly alternative and that anticipated population gains will require further reductions in injury and fatality rates just to maintain current injury and fatality rates. Fortunately, countermeasures are to be available that can accomplish this. Lack of vigilance that would result in deterioration of safety levels would be even more costly.

The resolution of point sources of light as analyzed by quantum detection theory

NASA Technical Reports Server (NTRS)

Helstrom, C. W.

1972-01-01

The resolvability of point sources of incoherent light is analyzed by quantum detection theory in terms of two hypothesis-testing problems. In the first, the observer must decide whether there are two sources of equal radiant power at given locations, or whether there is only one source of twice the power located midway between them. In the second problem, either one, but not both, of two point sources is radiating, and the observer must decide which it is. The decisions are based on optimum processing of the electromagnetic field at the aperture of an optical instrument. In both problems the density operators of the field under the two hypotheses do not commute. The error probabilities, determined as functions of the separation of the points and the mean number of received photons, characterize the ultimate resolvability of the sources.

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

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

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Economics of mining law

USGS Publications Warehouse

Long, K.R.

1995-01-01

Modern mining law, by facilitating socially and environmentally acceptable exploration, development, and production of mineral materials, helps secure the benefits of mineral production while minimizing environmental harm and accounting for increasing land-use competition. Mining investments are sunk costs, irreversibly tied to a particular mineral site, and require many years to recoup. Providing security of tenure is the most critical element of a practical mining law. Governments owning mineral rights have a conflict of interest between their roles as a profit-maximizing landowner and as a guardian of public welfare. As a monopoly supplier, governments have considerable power to manipulate mineral-rights markets. To avoid monopoly rent-seeking by governments, a competitive market for government-owned mineral rights must be created by artifice. What mining firms will pay for mineral rights depends on expected exploration success and extraction costs. Landowners and mining firms will negotlate respective shares of anticipated differential rents, usually allowing for some form of risk sharing. Private landowners do not normally account for external benefits or costs of minerals use. Government ownership of mineral rights allows for direct accounting of social prices for mineral-bearing lands and external costs. An equitable and efficient method is to charge an appropriate reservation price for surface land use, net of the value of land after reclamation, and to recover all or part of differential rents through a flat income or resource-rent tax. The traditional royalty on gross value of production, essentially a regressive income tax, cannot recover as much rent as a flat income tax, causes arbitrary mineral-reserve sterilization, and creates a bias toward development on the extensive margin where marginal environmental costs are higher. Mitigating environmental costs and resolving land-use conflicts require local evaluation and planning. National oversight ensures that the relative global avaliability of minerals and other values are considered, and can also promote adaptive efficiency by publicizing creative local solutions, providing technical support, and funding useful research. ?? 1995 Oxford University Press.

Sustained consumer response: evidence from two-years after implementing the sugar sweetened beverage tax in Mexico

PubMed Central

Colchero, M. Arantxa; Rivera, Juan A.; Popkin, Barry M.

2017-01-01

In the first year of a 1 peso per liter excise tax on sugar-sweetened beverages, there was a 6% reduction in purchases of taxed beverages in Mexico. This paper estimates changes in beverage purchases two years after tax implementation. We used household store purchase data for 6,645 households from January 2012 to December 2015. Changes in purchases of taxed and untaxed beverages in the post-tax years were estimated using two separate models: comparing 2014 with predicted volumes (counterfactual) based on pre-tax (2012-2013) trends, and comparing 2015 with the same counterfactual. Purchases of taxed beverages decreased by 8.2% over the two years on average (-5.5% in 2014; -9.7% in 2015). The lowest socioeconomic group had the largest decreases in taxed beverages in both years. Untaxed beverage purchases increased 2.1% in the post-tax period. In Mexico, lower purchases of taxed beverages was sustained and grew in the second year of the tax. PMID:28228484

Polynomial-time solution of prime factorization and NP-complete problems with digital memcomputing machines

NASA Astrophysics Data System (ADS)

Traversa, Fabio L.; Di Ventra, Massimiliano

2017-02-01

We introduce a class of digital machines, we name Digital Memcomputing Machines, (DMMs) able to solve a wide range of problems including Non-deterministic Polynomial (NP) ones with polynomial resources (in time, space, and energy). An abstract DMM with this power must satisfy a set of compatible mathematical constraints underlying its practical realization. We prove this by making a connection with the dynamical systems theory. This leads us to a set of physical constraints for poly-resource resolvability. Once the mathematical requirements have been assessed, we propose a practical scheme to solve the above class of problems based on the novel concept of self-organizing logic gates and circuits (SOLCs). These are logic gates and circuits able to accept input signals from any terminal, without distinction between conventional input and output terminals. They can solve boolean problems by self-organizing into their solution. They can be fabricated either with circuit elements with memory (such as memristors) and/or standard MOS technology. Using tools of functional analysis, we prove mathematically the following constraints for the poly-resource resolvability: (i) SOLCs possess a global attractor; (ii) their only equilibrium points are the solutions of the problems to solve; (iii) the system converges exponentially fast to the solutions; (iv) the equilibrium convergence rate scales at most polynomially with input size. We finally provide arguments that periodic orbits and strange attractors cannot coexist with equilibria. As examples, we show how to solve the prime factorization and the search version of the NP-complete subset-sum problem. Since DMMs map integers into integers, they are robust against noise and hence scalable. We finally discuss the implications of the DMM realization through SOLCs to the NP = P question related to constraints of poly-resources resolvability.

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2012 CFR

2012-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2014 CFR

2014-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2011 CFR

2011-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2013 CFR

2013-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

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

PubMed Central

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

2011-01-01

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or psychological outcomes manifested online. PMID:21436883

MSLICE Sequencing

NASA Technical Reports Server (NTRS)

Crockett, Thomas M.; Joswig, Joseph C.; Shams, Khawaja S.; Norris, Jeffrey S.; Morris, John R.

2011-01-01

MSLICE Sequencing is a graphical tool for writing sequences and integrating them into RML files, as well as for producing SCMF files for uplink. When operated in a testbed environment, it also supports uplinking these SCMF files to the testbed via Chill. This software features a free-form textural sequence editor featuring syntax coloring, automatic content assistance (including command and argument completion proposals), complete with types, value ranges, unites, and descriptions from the command dictionary that appear as they are typed. The sequence editor also has a "field mode" that allows tabbing between arguments and displays type/range/units/description for each argument as it is edited. Color-coded error and warning annotations on problematic tokens are included, as well as indications of problems that are not visible in the current scroll range. "Quick Fix" suggestions are made for resolving problems, and all the features afforded by modern source editors are also included such as copy/cut/paste, undo/redo, and a sophisticated find-and-replace system optionally using regular expressions. The software offers a full XML editor for RML files, which features syntax coloring, content assistance and problem annotations as above. There is a form-based, "detail view" that allows structured editing of command arguments and sequence parameters when preferred. The "project view" shows the user s "workspace" as a tree of "resources" (projects, folders, and files) that can subsequently be opened in editors by double-clicking. Files can be added, deleted, dragged-dropped/copied-pasted between folders or projects, and these operations are undoable and redoable. A "problems view" contains a tabular list of all problems in the current workspace. Double-clicking on any row in the table opens an editor for the appropriate sequence, scrolling to the specific line with the problem, and highlighting the problematic characters. From there, one can invoke "quick fix" as described above to resolve the issue. Once resolved, saving the file causes the problem to be removed from the problem view.

The impact of a financial transaction tax on stylized facts of price returns-Evidence from the lab.

PubMed

Huber, Jürgen; Kleinlercher, Daniel; Kirchler, Michael

2012-08-01

As the introduction of financial transaction taxes is increasingly discussed by political leaders we explore possible consequences such taxes could have on markets. Here we examine how "stylized facts", namely fat tails and volatility clustering, are affected by different tax regimes in laboratory experiments. We find that leptokurtosis of price returns is highest and clustered volatility is weakest in unilaterally taxed markets (where tax havens exist). Instead, tails are slimmest and volatility clustering is strongest in tax havens. When an encompassing financial transaction tax is levied, stylized facts hardly change compared to a scenario with no tax on all markets.

Seventh international conference on time-resolved vibrational spectroscopy

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

Dyer, R.B.; Martinez, M.A.D.; Shreve, A.

1997-04-01

The International Conference on Time-Resolved Vibrational Spectroscopy (TRVS) is widely recognized as the major international forum for the discussion of advances in this rapidly growing field. The 1995 conference was the seventh in a series that began at Lake Placid, New York, 1982. Santa Fe, New Mexico, was the site of the Seventh International Conference on Time-Resolved Vibrational Spectroscopy, held from June 11 to 16, 1995. TRVS-7 was attended by 157 participants from 16 countries and 85 institutions, and research ranging across the full breadth of the field of time-resolved vibrational spectroscopy was presented. Advances in both experimental capabilities formore » time-resolved vibrational measurements and in theoretical descriptions of time-resolved vibrational methods continue to occur, and several sessions of the conference were devoted to discussion of these advances and the associated new directions in TRVS. Continuing the interdisciplinary tradition of the TRVS meetings, applications of time-resolved vibrational methods to problems in physics, biology, materials science, and chemistry comprised a large portion of the papers presented at the conference.« less

Not-for-profits: business basics for survival.

PubMed

Krenek, Bryant H

2006-01-01

Many not-for-profit hospitals are struggling to keep their doors open. Although executives often contend that they are not playing on a level field, the fundamental cause is the hospital's failure to earn an excess of revenue over expenses. The tax exemption enjoyed by a not for profit can be a tremendous advantage. Some may argue that uncompensated care negates that benefit, but uncompensated care is a problem for the industry, not just not-for-profit institutions. The real issue at stake is the not-for-profit mentality--a belief that a tax-exempt business is not supposed to make money. On the contrary, our goal is to provide much-needed services to the community, and to do that well, we must make money. When solid business practices are followed, a hospital will be able to provide the basic healthcare services needed with positive financial results.

Preventing tobacco-caused cancer: a call to action.

PubMed

Orleans, C T

1995-11-01

Nicotine addiction is the most common serious medical problem in the country. Tobacco use is responsible for 30% of cancer deaths in the United States and 90% of all lung cancer deaths. The physical addiction to nicotine explains why over 30% of Americans continue to smoke or use tobacco despite their desires and efforts to quit. The testimony summarized in this paper recommends four broad strategies for preventing tobacco-caused cancers in the United States: a) mandating and reimbursing effective treatments for nicotine addiction; b) increasing Federal and state tobacco excise taxes and earmarking a fraction of tax revenues for tobacco prevention and cessation; c) enacting other policy changes to prevent tobacco use and addiction among children, including expanded clean indoor air legislation, comprehensive youth tobacco access legislation, and the regulation of tobacco products and their advertising and promotion; and d) expanding tobacco control research and critical Federal research support. Specific recommendations are given for each broad strategy.

Time is running out for entitlement reform.

PubMed

Elliott, K

1994-12-01

In 1993, President Clinton created the Bipartisan Commission on Entitlement and Tax Reform as part of the administration's effort to promote economic growth and control the budget deficit. The purpose of the commission, chaired by Senator J. Robert Kerrey (D-NE) and Senator John C. Danforth (R-MO), is to seek bipartisan agreement on long-term entitlement reform and structural changes to the tax system. The final recommendations of the commission, due December 15, will be of great interest to the academic medicine community because of the importance of federal dollars to medical research and education and the crucial role of the Medicare and Medicaid programs in financing the care provided by teaching physicians and teaching hospitals. What follows is a summary of the commission's interim report submitted to the president on August 8; it reflects the commissioners' almost unanimous (30 to 1) agreement on the nature and magnitude of the entitlement problem.

Hablando Con Maestros Guia para Padres para Resolver Problemas Con La Escuela = Talking With Teachers: A Problem-Solving Handbook for Parents.

ERIC Educational Resources Information Center

Mata, Roberto L.

Designed to help parents communicate with teachers about the school problems of their children, the handbook provides strategies which can guide parents to collect accurate information about a problem and to use it to initiate an open exchange with the teacher. The strategies can be used whether parents are becoming aware of a problem or have been…

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

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

19 CFR 351.102 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., subject merchandise is imported. (28) Indirect tax. “Indirect tax” means a sales, excise, turnover, value added, franchise, stamp, transfer, inventory, or equipment tax, a border tax, or any other tax other... indirect tax. “Cumulative indirect tax” means a multi-staged tax levied where there is no mechanism for...

Human T-Cell Leukemia Virus Type 1 Tax-Deregulated Autophagy Pathway and c-FLIP Expression Contribute to Resistance against Death Receptor-Mediated Apoptosis

PubMed Central

Wang, Weimin; Zhou, Jiansuo; Shi, Juan; Zhang, Yaxi; Liu, Shilian

2014-01-01

ABSTRACT The human T-cell leukemia virus type 1 (HTLV-1) Tax protein is considered to play a central role in the process that leads to adult T-cell leukemia/lymphoma (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). HTLV-1 Tax-expressing cells show resistance to apoptosis induced by Fas ligand (FasL) and tumor necrosis factor (TNF)-related apoptosis-inducing ligand (TRAIL). The regulation of Tax on the autophagy pathway in HeLa cells and peripheral T cells was recently reported, but the function and underlying molecular mechanism of the Tax-regulated autophagy are not yet well defined. Here, we report that HTLV-1 Tax deregulates the autophagy pathway, which plays a protective role during the death receptor (DR)-mediated apoptosis of human U251 astroglioma cells. The cellular FLICE-inhibitory protein (c-FLIP), which is upregulated by Tax, also contributes to the resistance against DR-mediated apoptosis. Both Tax-induced autophagy and Tax-induced c-FLIP expression require Tax-induced activation of IκB kinases (IKK). Furthermore, Tax-induced c-FLIP expression is regulated through the Tax-IKK-NF-κB signaling pathway, whereas Tax-triggered autophagy depends on the activation of IKK but not the activation of NF-κB. In addition, DR-mediated apoptosis is correlated with the degradation of Tax, which can be facilitated by the inhibitors of autophagy. IMPORTANCE Our study reveals that Tax-deregulated autophagy is a protective mechanism for DR-mediated apoptosis. The molecular mechanism of Tax-induced autophagy is also illuminated, which is different from Tax-increased c-FLIP. Tax can be degraded via manipulation of autophagy and TRAIL-induced apoptosis. These results outline a complex regulatory network between and among apoptosis, autophagy, and Tax and also present evidence that autophagy represents a new possible target for therapeutic intervention for the HTVL-1 related diseases. PMID:24352466

Evaluation of the priority heuristic as a descriptive model of risky decision making: comment on Brandstätter, Gigerenzer, and Hertwig (2006).

PubMed

Birnbaum, Michael H

2008-01-01

E. Brandstätter, G. Gigerenzer, and R. Hertwig (2006) contended that their priority heuristic, a type of lexicographic semiorder model, is more accurate than cumulative prospect theory (CPT) or transfer of attention exchange (TAX) models in describing risky decisions. However, there are 4 problems with their argument. First, their heuristic is not descriptive of certain data that they did not review. Second, their analysis relied on a global index of fit, percentage of correct predictions of the modal choice. Such analyses can lead to wrong conclusions when parameters are not properly estimated from the data. When parameters are estimated from the data, CPT and TAX fit the D. Kahneman and A. Tversky (1979) data perfectly. Reanalysis shows that TAX and CPT do as well as the priority heuristic for 2 of the data sets reviewed and outperform the priority heuristic for the other 3. Third, when 2 of these sets of data are reexamined, the priority heuristic is seen to make systematic violations. Fourth, new critical implications have been devised for testing the family of lexicographic semiorders including the priority heuristic; new results with these critical tests show systematic evidence against lexicographic semiorder models. (c) 2008 APA, all rights reserved

77 FR 72268 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-05

... social security tax, and Hospital Insurance (HI) tax, also referred to as Medicare tax. The Medicare... finances different benefits. Tier 1 RRTA tax provides equivalent social security and Medicare benefits... social security and Medicare taxes on the self-employment income of every individual at the same combined...

7 CFR 1925.4 - Servicing delinquent taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

27 CFR 19.669 - Distilled spirits taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

76 FR 18059 - Taxpayer Assistance Orders

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-01

... Revenue Service Restructuring and Reform Act of 1998, the Community Renewal Tax Relief Act of 2000, and... and Reform Act of 1998 (RRA 98), the Community Renewal Tax Relief Act of 2000, and the American Jobs...). List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

48 CFR 29.305 - State and local tax exemptions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false State and local tax... GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of exemption. Evidence needed to establish exemption from State or local taxes depends on the...

26 CFR 1.996-7 - Carryover of DISC tax attributes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

27 CFR 19.267 - Adjustments for credited tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... balance of the tax credit to one or more following tax returns until the tax credit is exhausted. (26 U.S... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims Rules Regarding Credits...

26 CFR 1.531-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition of tax. Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the...

26 CFR 1.6655-3 - Adjusted seasonal installment method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... under § 1.6655-2 apply to the computation of taxable income (and resulting tax) for purposes of... applying to alternative minimum taxable income, tentative minimum tax, and alternative minimum tax, the...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 31.3301-2 - Measure of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal...

26 CFR 31.6151-1 - Time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for paying tax. 31.6151-1 Section 31.6151-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

26 CFR 31.3403-1 - Liability for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of...

26 CFR 31.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparer. 31.7701-1 Section 31.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

19 CFR 351.102 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., turnover, value added, franchise, stamp, transfer, inventory, or equipment tax, a border tax, or any other... indirect tax. “Cumulative indirect tax” means a multi-staged tax levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used...

26 CFR 1.1492-1 - Nontaxable transfers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... one of its principal purposes the avoidance of Federal income taxes is a question to be determined... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1492-1 Nontaxable transfers. (a) The tax imposed by...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

PubMed Central

2015-01-01

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

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

PubMed Central

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

2011-01-01

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

Teaching Teachers Teaching.

ERIC Educational Resources Information Center

Wees, W. R.

This monograph, designed to stimulate national discussion, pictures "teacher education as it is" by indicating problems as deans and heads of departments see them, and by reporting innovative practices by which various universities are attempting to resolve some problems. The main sources of this information were university calendars,…

Cigarette tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

PubMed

Guindon, G Emmanuel; Driezen, Pete; Chaloupka, Frank J; Fong, Geoffrey T

2014-03-01

Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes in reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax evasion can reduce the public health and fiscal benefit of tobacco taxes. First, this study aims to document, using data from the International Tobacco Control Policy Evaluation Project (ITC), levels and trends in cigarette users' tax avoidance and tax evasion behaviour in a sample of 16 low-, middle- and high-income countries. Second, this study explores factors associated with cigarette tax avoidance and evasion. We used data from ITC surveys conducted in 16 countries to estimate the extent and type of cigarette tax avoidance/evasion between countries and across time. We used self-reported information about the source of a smoker's last purchase of cigarettes or self-reported packaging information, or similar information gathered by the interviewers during face-to-face interviews to measure tax avoidance/evasion behaviours. We used generalised estimating equations to explore individual-level factors that may affect the likelihood of cigarette tax avoidance or evasion in Canada, the USA, the UK and France. We found prevalence estimates of cigarette tax avoidance/evasion vary substantially between countries and across time. In Canada, France and the UK, more than 10% of smokers reported last purchasing cigarettes from low or untaxed sources, while in Malaysia some prevalence estimates suggested substantial cigarette tax avoidance/evasion. We also found important associations between household income and education and the likelihood to engage in tax avoidance/evasion. These associations, however, varied both in direction and magnitude across countries.

Lattice Commissioning Stretgy Simulation for the B Factory

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

Lee, M.; Whittum, D.; Yan, Y.

2011-08-26

To prepare for the PEP-II turn on, we have studied one commissioning strategy with simulated lattice errors. Features such as difference and absolute orbit analysis and correction are discussed. To prepare for the commissioning of the PEP-II injection line and high energy ring (HER), we have developed a system for on-line orbit analysis by merging two existing codes: LEGO and RESOLVE. With the LEGO-RESOLVE system, we can study the problem of finding quadrupole alignment and beam position (BPM) offset errors with simulated data. We have increased the speed and versatility of the orbit analysis process by using a command filemore » written in a script language designed specifically for RESOLVE. In addition, we have interfaced the LEGO-RESOLVE system to the control system of the B-Factory. In this paper, we describe online analysis features of the LEGO-RESOLVE system and present examples of practical applications.« less

Ubiquitination and sumoylation of the HTLV-2 Tax-2B protein regulate its NF-κB activity: a comparative study with the HTLV-1 Tax-1 protein

PubMed Central

2012-01-01

Background Retroviruses HTLV-1 and HTLV-2 have homologous genomic structures but differ significantly in pathogenicity. HTLV-1 is associated with Adult T cell Leukemia (ATL), whereas infection by HTLV-2 has no association with neoplasia. Transformation of T lymphocytes by HTLV-1 is linked to the capacity of its oncoprotein Tax-1 to alter cell survival and cell cycle control mechanisms. Among these functions, Tax-1-mediated activation of cellular gene expression via the NF-κB pathway depends on Tax-1 post-translational modifications by ubiquitination and sumoylation. The Tax-2 protein of HTLV-2B (Tax-2B) is also modified by ubiquitination and sumoylation and activates the NF-κB pathway to a level similar to that of Tax-1. The present study aims to understand whether ubiquitination and sumoylation modifications are involved in Tax-2B-mediated activation of the NF-κB pathway. Results The comparison of Tax-1 and Tax-2B lysine to arginine substitution mutants revealed conserved patterns and levels of ubiquitination with notable difference in the lysine usage for sumoylation. Neither Tax-1 nor Tax-2B ubiquitination and sumoylation deficient mutants could activate the NF-κB pathway and fusion of ubiquitin or SUMO-1 to the C-terminus of the ubiquitination and sumoylation deficient Tax-2B mutant strikingly restored transcriptional activity. In addition, ubiquitinated forms of Tax-2B colocalized with RelA and IKKγ in prominent cytoplasmic structures associated with the Golgi apparatus, whereas colocalization of Tax-2B with the RelA subunit of NF-κB and the transcriptional coactivator p300 in punctate nuclear structures was dependent on Tax-2B sumoylation, as previously observed for Tax-1. Conclusions Both Tax-1 and Tax-2 activate the NF-κB pathway via similar mechanisms involving ubiquitination and sumoylation. Therefore, the different transforming potential of HTLV-1 and HTLV-2 is unlikely to be related to different modes of activation of the canonical NF-κB pathway. PMID:23217160

A study of severance taxes on crude oil and natural gas: The irreversibility of taxation

NASA Astrophysics Data System (ADS)

Brandly, Mark L.

This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance taxes in the United States is provided. The literature on the justifications for severance taxes and the economic studies that are relevant to the issue of the tax effect on oil output is reviewed. This review shows that an important implication of severance taxes, the fact that the output effect of such taxes is at least partially irreversible, has been overlooked. A mathematical model is constructed that demonstrates the relationships between output, the sellers' price, the buyers' price, excess burden, the consumers' tax burden, the producers' tax burden, and the price elasticities of supply and demand. It is then demonstrated that the appropriate framework for analyzing severance taxes includes an upward sloping supply curve and a completely elastic demand curve. Another mathematical model shows the effect that a severance tax has on the output decision given different income tax situations. A review of the industry procedures for abandoning wells is followed by a theoretical argument that severance taxes are irreversible to some degree. When a well is abandoned, due to a severance tax, the well is plugged with cement. The costs of reentering such a well are large relative to the potential profits to be derived from such a decision. Eliminating the severance tax does not provide the incentive needed to reenter and produce an abandoned well. An empirical examination of the Kansas severance tax imposed in 1983 compares the present value of an abandoned well with the costs of reentering such a well. This comparison leads to the conclusion that, generally, a well that was abandoned due to this tax would not be reentered if the tax were lifted. Therefore, the tax is highly irreversible.

The impact of a financial transaction tax on stylized facts of price returns—Evidence from the lab

PubMed Central

Huber, Jürgen; Kleinlercher, Daniel; Kirchler, Michael

2012-01-01

As the introduction of financial transaction taxes is increasingly discussed by political leaders we explore possible consequences such taxes could have on markets. Here we examine how “stylized facts”, namely fat tails and volatility clustering, are affected by different tax regimes in laboratory experiments. We find that leptokurtosis of price returns is highest and clustered volatility is weakest in unilaterally taxed markets (where tax havens exist). Instead, tails are slimmest and volatility clustering is strongest in tax havens. When an encompassing financial transaction tax is levied, stylized facts hardly change compared to a scenario with no tax on all markets. PMID:23565012

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

PubMed

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

2010-10-18

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

IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

DTIC Science & Technology

1984-06-18

because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

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.

26 CFR 50.5 - Liability for the tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

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…

26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6694-1 Section 6694 penalties applicable to tax return preparers. (a) Overview—(1) In general...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Partially tax-exempt interest received by individuals. 1.35-1 Section 1.35-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income tax...

27 CFR 25.165 - Payment of tax by electronic fund transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

27 CFR 25.157 - Determination of tax on bottled beer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed to...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

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