26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-7... tax law for the elements of ADSP or AGUB. This section provides rules for allocating redetermined ADSP... different from the original allocation to it, the difference is added to or subtracted from the original...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-07

... Information for Use In The Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board, DOT... of American Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES... revised in Simplified Standards for Rail Rate Cases--Taxes in Revenue Shortfall Allocation Method, EP 646...

26 CFR 1.42-6 - Buildings qualifying for carryover allocations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Buildings qualifying for carryover allocations. 1... INCOME TAXES Credits Against Tax § 1.42-6 Buildings qualifying for carryover allocations. (a) Carryover... carryover allocation may only be made with respect to a qualified building. A qualified building is any...

26 CFR 1.42-6 - Buildings qualifying for carryover allocations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Buildings qualifying for carryover allocations. 1... INCOME TAXES Credits Against Tax § 1.42-6 Buildings qualifying for carryover allocations. (a) Carryover... carryover allocation may only be made with respect to a qualified building. A qualified building is any...

26 CFR 1.42-6 - Buildings qualifying for carryover allocations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Buildings qualifying for carryover allocations. 1... INCOME TAXES Credits Against Tax § 1.42-6 Buildings qualifying for carryover allocations. (a) Carryover... carryover allocation may only be made with respect to a qualified building. A qualified building is any...

26 CFR 1.904-2T - Carryback and carryover of unused foreign tax (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... reallocate to the taxpayer's post-2006 separate categories for general category income and passive category... allocate all unused foreign taxes in the pre-2007 separate category for passive income to the post-2006 separate category for passive category income, and allocate all other unused foreign taxes described in...

Tax levy financing for local public health: fiscal allocation, effort, and capacity.

PubMed

Riley, William J; Gearin, Kimberly J; Parrotta, Carmen D; Briggs, Jill; Gyllstrom, M Elizabeth

2013-12-01

Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health spending in local communities. © 2013 Published by American Journal of Preventive Medicine on behalf of American Journal of Preventive Medicine.

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit ceiling amount. 1.42-14 Section 1.42-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000..., Estimates of the Population of States. For convenience, the Internal Revenue Service publishes the...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Best Practices Case Study: Devoted Builders, LLC, Mediterrtanean Villas, Pasco,WA

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

None

2010-12-01

Devoted Builders of Kennewick, WA worked with Building America's BIRA team to achieve the 50% Federal tax credit level energy savings on 81 homes at its Mediterranean Villas community in eastern Washington.

Local Fiscal Allocation for Public Health Departments.

PubMed

McCullough, J Mac; Leider, Jonathon P; Riley, William J

2015-12-01

We examined the percentage of local government taxes ("fiscal allocation") dedicated to local health departments on a national level, as well as correlates of local investment in public health. Using the most recent data available--the 2008 National Association of City and County Health Officials Profile survey and the 2007 U.S. Census Bureau Census of Local Governments-generalized linear regression models examined associations between fiscal allocation and local health department setting, governance, finance, and service provision. Models were stratified by the extent of long-term debt for the jurisdiction. Analyses were performed in 2014. Average fiscal allocation for public health was 3.31% of total local taxes. In multivariate regressions, per capita expenditures, having a local board of health and public health service provision were associated with higher fiscal allocation. Stratified models showed that local board of health and local health department taxing authority were associated with fiscal allocation in low and high long-term debt areas, respectively. The proportion of all local taxes allocated to local public health is related to local health department expenditures, service provision, and governance. These relationships depend upon the extent of long-term debt in the jurisdiction. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

26 CFR 1.514(e)-1 - Allocation rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Allocation rules. 1.514(e)-1 Section 1.514(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(e)-1...

26 CFR 1.514(e)-1 - Allocation rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allocation rules. 1.514(e)-1 Section 1.514(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(e)-1...

26 CFR 1.481-2 - Limitation on tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section 481...

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

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

47 CFR 32.4110 - Net current deferred nonoperating income taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which has...

78 FR 34162 - Notice of Funding Availability (NOFA) Inviting Applications for the FY 2013 Funding Round of the...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-06

... by the New Markets Tax Credit (NMTC) Program. 1. Definition of Distressed Community: A Distressed... credit allocation authority allocated through the New Markets Tax Credit Program; (ii) any award funds... combined awards of the Applicant and such Affiliates when calculating the amount of undisbursed funds. (e...

26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-6 Allocation of... made. (2) Fair market value—(i) In general. Generally, the fair market value of an asset is its gross fair market value (i.e., fair market value determined without regard to mortgages, liens, pledges, or...

26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-6 Allocation of ADSP and AGUB... market value—(i) In general. Generally, the fair market value of an asset is its gross fair market value (i.e., fair market value determined without regard to mortgages, liens, pledges, or other liabilities...

26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.338-6 Allocation of... made. (2) Fair market value—(i) In general. Generally, the fair market value of an asset is its gross fair market value (i.e., fair market value determined without regard to mortgages, liens, pledges, or...

26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-6 Allocation of... made. (2) Fair market value—(i) In general. Generally, the fair market value of an asset is its gross fair market value (i.e., fair market value determined without regard to mortgages, liens, pledges, or...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

75 FR 61853 - Advisory Committee to the Internal Revenue Service; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-06

... taxation and tax reporting, withholding tax issues, Identity Theft, Form 1099-DIV, Box 10, foreign tax paid... basis allocation for direct rollovers. Last minute agenda changes may preclude advance notice. Due to...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

76 FR 31017 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

... information collection requirements related to New Markets Tax Credits. DATES: Written comments should be... . SUPPLEMENTARY INFORMATION: Title: New Markets Tax Credits. OMB Number: 1545-1765. Regulation Project Number: REG... a new markets tax credit allocation may claim a 5- percent tax credit with respect to the qualified...

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.1383-1 - Computation of tax where cooperative redeems nonqualified written notices of allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... account in adjusting earnings and profits for the taxable year. (3) If the tax determined under... thereunder. After the tax previously determined has been ascertained, a recomputation must then be made to... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Computation of tax where cooperative redeems...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... relates and the real property is sold subsequent to the time the tax becomes a personal liability or a...) and the application of section 164(d) do not depend upon what real property taxes were allocated nor... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Apportionment of taxes on real property between...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... relates and the real property is sold subsequent to the time the tax becomes a personal liability or a...) and the application of section 164(d) do not depend upon what real property taxes were allocated nor... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Apportionment of taxes on real property between...

Federal Revenue Sharing and Nonmetropolitan Governments: "The Cumberland Gap".

ERIC Educational Resources Information Center

Hitzhusen, Fred J.

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

26 CFR 1.42-8 - Election of appropriate percentage month.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.42-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-8 Election of appropriate percentage month. (a) Election under section... previously placed in service under section 42(e). (5) Amount allocated. The housing credit dollar amount...

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... deferred taxes which arise from the use of an accelerated method of depreciation. (c) Subsidiary records... that uses accelerated depreciation (or recognizes taxable income or losses upon the retirement of... book and tax capital recovery, shall be normalized. (2) Records shall be maintained so as to show the...

Growth in Means-Tested Programs and Tax Credits for Low-Income Households

ERIC Educational Resources Information Center

Carrington, William; Dahl, Molly; Falk, Justin

2013-01-01

The federal government devotes roughly one-sixth of its spending to 10 major means-tested programs and tax credits, which provide cash payments or assistance in obtaining health care, food, housing, or education to people with relatively low income or few assets. Those programs and credits consist of the following: (1) Medicaid; (2) the low-income…

76 FR 40448 - 2010 Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-08

... Information for Use in the Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board. ACTION... Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES: Comments are due by... Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended to measure the average...

75 FR 18016 - Notice of Allocation Availability (NOAA) Inviting Applications for the CY 2010 Allocation Round...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... Availability (NOAA) Inviting Applications for the CY 2010 Allocation Round of the New Markets Tax Credit Program Funding Opportunity Title: Notice of Allocation Availability (NOAA) Inviting Applications for the... form (see Section IV.D. of this NOAA for more details). Applications must meet all eligibility and...

26 CFR 1.642(h)-4 - Allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Allocation. 1.642(h)-4 Section 1.642(h)-4...) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-4 Allocation. The carryovers and excess deductions to which section 642(h) applies are allocated among the beneficiaries succeeding to the property...

26 CFR 1.148-6A - General allocation and accounting rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Certain Bonds Sold Prior to... (3) There is an independent verification (e.g., from an independent certified public accountant) that...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

76 FR 32392 - Notice of Allocation Availability (NOAA) Inviting Applications for the CY 2011 Allocation Round...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-06

... Availability (NOAA) Inviting Applications for the CY 2011 Allocation Round of the New Markets Tax Credit... charts) in electronic form (see Section IV.D. of this NOAA for more details). Applications must meet all eligibility and other requirements and deadlines, as applicable, set forth in this NOAA. Allocation applicants...

26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2012 CFR

2012-04-01

... such a percentage of value solely for purposes of making the tax allocation in paragraph (a)(4) of this... creditable taxes under section 901, that the fair market value of the oil at the port is $10 per barrel, and... added to the oil beyond the well-head which is part of Y's tax base ($10-$9). (v) The royalty deductions...

College Financial Aid Rules and the Allocation of Savings

ERIC Educational Resources Information Center

Reyes, Jessica Wolpaw

2008-01-01

The college financial aid system imposes an implicit asset tax that is prevalent and substantial. Facing this tax, rational families should reduce their total assets and shelter assets in protected categories. I find that the tax induces a 7-12% reduction in total assets, a result in line with the literature. Furthermore, I find evidence that…

26 CFR 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part.

Code of Federal Regulations, 2011 CFR

2011-04-01

... result in the evasion or avoidance of Federal income tax for which the acquisition was made. The district..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible... section 269(a), but only to such extent as he determines will not result in the evasion or avoidance of...

26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... provides the tax advice with respect to the position giving rise to the understatement. This date will be... advice that is given with respect to events that have occurred at the time the advice is rendered and... a reasonable allocation of the lump sum fee between the tax advice giving rise to the penalty and...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Where Does the Money Go? Resource Allocation in Elementary and Secondary Education.

ERIC Educational Resources Information Center

Picus, Lawrence O., Ed.; Wattenbarger, James L., Ed.

The 13 Chapters in this book address the important issue of how schools and school districts allocate their resources. The book summarizes the emerging research in educational resource allocations (tax dollars) at the district, school, and classroom levels. Following the preface by Lawrence O. Picus, the chapters include: (1) "Why Do We Need to…

26 CFR 1.652(b)-2 - Allocation of income items.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Trusts Which Distribute Current Income Only § 1.652(b)-2 Allocation of income items... distributable net income of the trust (as defined in section 643(a)) as the total of each class bears to such distributable net income, unless the terms of the trust specifically allocate different classes of income to...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2013 CFR

2013-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2011 CFR

2011-04-01

... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted to each activity; and depreciation may be allocated on the basis of space occupied and the portion of... direct selling costs, such as transportation and travel expenses, office salaries, promotion and research...

75 FR 52393 - Proposed Data Collection; Comment Request: New Markets Tax Credit (NMTC) Program-Allocation...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-25

... DEPARTMENT OF THE TREASURY Community Development Financial Institutions Fund Proposed Data... Institutions (CDFI) Fund, Department of the Treasury, is soliciting comments concerning the New Markets Tax... comments to Rosa Martinez, Acting NMTC Program Manager, Community Development Financial Institutions Fund...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions. In...

26 CFR 1.263A-14 - Rules for related persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

....263A-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-14 Rules for related persons. Taxpayers must account for average excess expenditures allocated to related persons under applicable...

26 CFR 1.263A-14 - Rules for related persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

....263A-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263A-14 Rules for related persons. Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative...

An inquiry into the household economy

NASA Technical Reports Server (NTRS)

Samuelson, R. D.

1979-01-01

The value of the time which people devote to each activity of their lives is compared with the money they spend on the activity. After tax wage rates are used to value an individual's time. The enormous size of the household economy and the fact that for most activities the value of the consumer's time devoted to an activity exceeds the money expenditures on the activity, suggest that there are many opportunities for productivity improvements in the household economy which have been overlooked in most traditional thinking on productivity.

Development of a Capital Allocations Formula.

ERIC Educational Resources Information Center

Thompson, I.; And Others.

A description is presented of the present state of development of a capital allocations formula for general building project costs at the University of Toronto. The first part of the paper is devoted to a discussion of the objectives and application of the formula in its present state. A detailed description of the available data and the…

The coming changes in tax-exempt health care finance.

PubMed

Carlile, L L; Serchuk, B M

1995-01-01

On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.

26 CFR 1.411(d)-2 - Termination or partial termination; discontinuance of contributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock...) Any provision for the allocation of unallocated funds which is found by the Secretary of Labor or the... of the date such cessation or decrease is adopted) is created or increased. If no such reversion is...

26 CFR 1.401(a)(4)-9 - Plan aggregation and restructuring.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc..., in the determination of rate groups. (ii) Determination of aggregate rates—(A) Aggregate allocation... actuarial increases after normal retirement age under § 1.401(a)(4)-3(f)(3)) may not be used in testing a DB...

School Facilities and Tax Credit Bonds

ERIC Educational Resources Information Center

Edelstein, Frederick S.

2009-01-01

The tax credit portion of the American Recovery and Reinvestment Act of 2009 (also known as the economic stimulus package or ARRA) has three different entities that can be used for various school construction including new, modernization, renovation and acquisition of sites for school projects. The bond rule notice and allocations have been issued…

26 CFR 1.752-3 - Partner's share of nonrecourse liabilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1...) The partner's share of partnership minimum gain determined in accordance with the rules of section 704(b) and the regulations thereunder; (2) The amount of any taxable gain that would be allocated to the...

The Effects of Federal Support on Allocation of Campus Resources.

ERIC Educational Resources Information Center

Benson, Charles S.

In its involvement with higher education, the federal government has followed a policy of building on strength. As late as 1964, 85% of federal funds for higher education were allocated for organized research. In 1962, 95% of research funds were devoted to work in the physical and life sciences. Federal monies are also highly concentrated…

National Contexts Influencing Principals' Time Use and Allocation: Economic Development, Societal Culture, and Educational System

ERIC Educational Resources Information Center

Lee, Moosung; Hallinger, Philip

2012-01-01

This study examines the impact of macro-context factors on the behavior of school principals. More specifically, the article illuminates how a nation's level of economic development, societal culture, and educational system influence the amount of time principals devote to their job role and shape their allocation of time to instructional…

26 CFR 1.1321-1 - Involuntary liquidation of lifo inventories.

Code of Federal Regulations, 2011 CFR

2011-04-01

... shall be increased to the extent of such difference. Any deficiency in the income or excess profits tax... shortages; (iii) to material shortages resulting from priorities or allocations; (iv) to labor shortages; or... shortages; (iii) material shortages resulting from priorities or allocations; (iv) labor shortages; and (v...

78 FR 16916 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-19

... allocation and apportionment of deduction for state income. DATES: Written comments should be received on or before May 20, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette... INFORMATION: Title: Allocation and Apportionment of Deduction for State Income Taxes. OMB Number: 1545-1224...

78 FR 64916 - Circular Welded Carbon Steel Pipes and Tubes From Turkey: Final Results of Countervailing Duty...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-30

...: Land Allocation National Restructuring Program Regional Incentive Scheme: Reduced Corporate Tax Rates Regional Incentive Scheme: Social Security Premium Contribution for Employees Regional Incentive Scheme: Allocation of State Land Regional Incentive Scheme: Interest Support OIZ: Waste Water Charges OIZ: Exemptions...

26 CFR 1.704-3 - Contributed property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... partners with respect to precontribution gain or loss. Under section 704(c), a partnership must allocate income, gain, loss, and deduction with respect to property contributed by a partner to the partnership so...) to reflect built-in gain (or loss), or a method under which the partnership creates tax allocations...

26 CFR 1.704-3 - Contributed property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... partners with respect to precontribution gain or loss. Under section 704(c), a partnership must allocate income, gain, loss, and deduction with respect to property contributed by a partner to the partnership so...) to reflect built-in gain (or loss), or a method under which the partnership creates tax allocations...

26 CFR 1.704-3 - Contributed property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... partners with respect to precontribution gain or loss. Under section 704(c), a partnership must allocate income, gain, loss, and deduction with respect to property contributed by a partner to the partnership so...) to reflect built-in gain (or loss), or a method under which the partnership creates tax allocations...

26 CFR 1.704-3 - Contributed property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... partners with respect to precontribution gain or loss. Under section 704(c), a partnership must allocate income, gain, loss, and deduction with respect to property contributed by a partner to the partnership so...) to reflect built-in gain (or loss), or a method under which the partnership creates tax allocations...

Cost segregation of assets offers tax benefits.

PubMed

Grant, D A

2001-04-01

A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

26 CFR 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... or Z's direct assets is exclusively financial services income. The foreign source income generated by... computation of foreign source taxable income for purposes of section 904 (relating to various limitations on the foreign tax credit). Section 904 imposes separate foreign tax credit limitations on passive income...

Policy Attribute Framing: A Comparison between Three Policy Instruments for Personal Emissions Reduction

ERIC Educational Resources Information Center

Parag, Yael; Capstick, Stuart; Poortinga, Wouter

2011-01-01

A comparative experiment in the UK examined people's willingness to change energy consumption behavior under three different policy framings: energy tax, carbon tax, and personal carbon allowances (PCA). PCA is a downstream cap-and-trade policy proposed in the UK, in which emission rights are allocated to individuals. We hypothesized that due to…

The Opportunity Illusion: Subsidized Housing and Failing Schools in California

ERIC Educational Resources Information Center

Pfeiffer, Deirdre

2009-01-01

Since the late 1980s, the Low-Income Housing Tax Credit (LIHTC) program has funded the bulk of subsidized development nationwide, enabling the construction of over 100,000 units targeted to lower income households in California alone (California Tax Credit Allocation Committee 2009c). Yet, by not encouraging the siting of projects in racially…

26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... acquired partnership interest); and decreased by (iii) The amount of tax gain (including any remedial.... See § 1.460-4(k)(3)(v)(B) for a rule relating to the computation of income or loss that would be... immediately after the hypothetical transaction, decreased by $7,000, the amount of tax gain allocated to T...

26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... acquired partnership interest); and decreased by (iii) The amount of tax gain (including any remedial.... See § 1.460-4(k)(3)(v)(B) for a rule relating to the computation of income or loss that would be... immediately after the hypothetical transaction, decreased by $7,000, the amount of tax gain allocated to T...

26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... acquired partnership interest); and decreased by (iii) The amount of tax gain (including any remedial.... See § 1.460-4(k)(3)(v)(B) for a rule relating to the computation of income or loss that would be... immediately after the hypothetical transaction, decreased by $7,000, the amount of tax gain allocated to T...

26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... acquired partnership interest); and decreased by (iii) The amount of tax gain (including any remedial.... See § 1.460-4(k)(3)(v)(B) for a rule relating to the computation of income or loss that would be... immediately after the hypothetical transaction, decreased by $7,000, the amount of tax gain allocated to T...

26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... acquired partnership interest); and decreased by (iii) The amount of tax gain (including any remedial.... See § 1.460-4(k)(3)(v)(B) for a rule relating to the computation of income or loss that would be... immediately after the hypothetical transaction, decreased by $7,000, the amount of tax gain allocated to T...

Dynamic Quantum Allocation and Swap-Time Variability in Time-Sharing Operating Systems.

ERIC Educational Resources Information Center

Bhat, U. Narayan; Nance, Richard E.

The effects of dynamic quantum allocation and swap-time variability on central processing unit (CPU) behavior are investigated using a model that allows both quantum length and swap-time to be state-dependent random variables. Effective CPU utilization is defined to be the proportion of a CPU busy period that is devoted to program processing, i.e.…

Evaluation for the Allocation of University Research Project Funding: Can Rules Improve the Peer Review?

ERIC Educational Resources Information Center

Reale, Emanuela; Zinilli, Antonio

2017-01-01

Evaluation for the allocation of project-funding schemes devoted to sustain academic research often undergoes changes of the rules for the ex-ante selection, which are supposed to improve the capability of peer review to select the best proposals. How modifications of the rules realize a more accountable evaluation result? Do the changes suggest…

26 CFR 1.861-9T - Allocation and apportionment of interest expense (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... income method described in paragraph (j) of this section is not available to any controlled foreign... given tax year. The method of allocation and apportionment for interest set forth in this section is... of such group were a single corporation. For the method of determining the interest deduction allowed...

77 FR 46713 - Circular Welded Carbon Steel Pipes and Tubes From Turkey: Final Results of Countervailing Duty...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-06

... Support. L. IEP: Land Allocation. M. National Restructuring Program. N. Regional Incentive Scheme: Reduced Corporate Tax Rates. O. Regional Incentive Scheme: Social Security Premium Contribution for Employees. P. Regional Incentive Scheme: Allocation of State Land. Q. Regional Incentive Scheme: Interest Support. R. OIZ...

26 CFR 1.482-1A - Allocation of income and deductions among taxpayers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... device designed to reduce or avoid tax by shifting or distorting income, deductions, credits, or... inadvertence or design the taxable income, in whole or in part, of a controlled taxpayer, is other than it... with respect to which the U.S. income tax return of the other member has been filed by the time the...

26 CFR 1.904-2T - Carryback and carryover of unused foreign tax (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial services income in a taxable year beginning before January 1, 2007, that are carried forward to a... financial services income to which those taxes relate would have been allocated to the general category if... (temporary). 1.904-2T Section 1.904-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

26 CFR 1.737-1 - Recognition of precontribution gain.

Code of Federal Regulations, 2010 CFR

2010-04-01

... contributes $30,000 cash. (ii) Property A has 10 years remaining on its cost recovery schedule and is... of $3,000 per year (10 percent of the $30,000 book basis in Property A) and each partner is allocated... partnership also has tax depreciation of $2,000 per year (10 percent of the $20,000 adjusted tax basis in...

26 CFR 1.737-1 - Recognition of precontribution gain.

Code of Federal Regulations, 2011 CFR

2011-04-01

... contributes $30,000 cash. (ii) Property A has 10 years remaining on its cost recovery schedule and is... of $3,000 per year (10 percent of the $30,000 book basis in Property A) and each partner is allocated... partnership also has tax depreciation of $2,000 per year (10 percent of the $20,000 adjusted tax basis in...

26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2012 CFR

2012-04-01

... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3 Ordering...

26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2014 CFR

2014-04-01

... recapture of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2011 CFR

2011-04-01

... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2013 CFR

2013-04-01

... recapture of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

26 CFR 1.963-4 - Limitations on minimum distribution from a chain or group.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the reduction of such earnings and profits by deficits allocated thereto under paragraph (b)(2) of... Reduction in foreign tax credit to be deferred ($29.84−$28.81) 1.03 Remaining 1966 earnings and profits of... and profits. Thus, M Corporation must make such a reduction in its foreign tax credit that the overall...

26 CFR 1.704-2 - Allocations attributable to nonrecourse liabilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... gain is determined with reference to the property's book basis. See also paragraph (i)(4) of this... under this section are made with reference to the property's book value. See section 704(c) and § 1.704... liability. (i) In general. (ii) Allocating liabilities. (3) Partnership minimum gain if there is a book/tax...

Cigarette taxation in China: lessons from international experiences

PubMed Central

Hu, T.

1997-01-01

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


 PMID:9291224

Strategic costs and preferences revelation in the allocation of resources for health care.

PubMed

Levaggi, Laura; Levaggi, Rosella

2010-09-01

This article examines the resources allocation process in the internal market for health care in an environment characterised by asymmetry of information. We analyse the strategic behaviour of the provider and show how, by misreporting its cost function and reservation utility, it might shift the allocation of resources away from the purchaser's objectives. Although the fundamental importance of equity, efficiency and risk aversion considerations which have been the traditional focus of the literature on allocation of resources should not be denied, this paper shows that contracts and internal markets are not neutral instruments and more research should be devoted to studying their effects.

The new form 990: taking a closer look.

PubMed

Speizman, Richard A

2008-04-01

The revised Form 990 will allow the IRS to better assess the risk presented by not-for-profit organizations. The forms will also allow for increased transparency and accountability. Ultimately, the information collected on Form 990 may influence important tax policy changes. Healthcare organizations should keep the varied purposes of the form in mind when making resource allocations and other decisions involving tax compliance.

26 CFR 1.61-5 - Allocations by cooperative associations; per-unit retain certificates-tax treatment as to...

Code of Federal Regulations, 2010 CFR

2010-04-01

... inclusion in the computation of gross income, as the case may be. (iii) Any adjustment to basis in respect... of this subparagraph may be illustrated by the following examples: Example 1. On July 1, 1959, P, a... taxpayer may, if he so desires, amend his income tax returns to treat the receipt of such patronage...

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.

Does the way physicians are paid influence the way they practice? The case of Canadian family physicians' work activity.

PubMed

Sarma, Sisira; Devlin, Rose Anne; Belhadji, Bachir; Thind, Amardeep

2010-12-01

To investigate the impact of the mode of remuneration on the work activities of Canadian family physicians on: (a) direct patient care in office/clinic, (b) direct patient care in other settings and (c) indirect patient care. Because the mode of remuneration is potentially endogenous to the work activities undertaken by family physicians, an instrumental variable estimation procedure is considered. We also account for the fact that the determination of the allocation of time to different activities by physicians may be undertaken simultaneously. To this end, we estimate a system of work activity equations and allow for correlated errors. Our results show that the mode of remuneration has little effect on the total hours worked after accounting for the endogeneity of remuneration schemes; however it does affect the allocation of time to different activities. We find that physicians working in non-fee-for-service remuneration schemes spend fewer hours on direct patient care in the office/clinic, but devote more hours to direct patient care in other settings, and more hours on indirect patient care. Canadian family physicians working in non-fee-for-service settings spend fewer hours on direct patient care in the office/clinic, but devote more hours to direct patient care in other settings and devote more hours to indirect patient care. The allocation of time in non-fee-for-service practices may have some implications for quality improvement. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

26 CFR 1.666(a)-1 - Amount allocated.

Code of Federal Regulations, 2010 CFR

2010-04-01

...,000 in 1958, none in 1957, $1,000 in 1956. Example 3. A trust is created in 1952 under the laws of...) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.666(a)-1 Amount allocated. (a)(1) If a trust other than a foreign trust created by a U...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2014 CFR

2014-04-01

... connection with W's fundamental purpose as an exempt organization. As a consequence, they do not have... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted...

26 CFR 1.512(a)-1 - Definition.

Code of Federal Regulations, 2012 CFR

2012-04-01

... connection with W's fundamental purpose as an exempt organization. As a consequence, they do not have... costs such as rent, heat and electricity may be allocated on the basis of the portion of space devoted...

26 CFR 1.904(g)-3T - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

Code of Federal Regulations, 2010 CFR

2010-04-01

...(g)-3T Section 1.904(g)-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3T.... The rules must be applied in the order set forth in paragraphs (b) through (g) of this section. (b...

Distributional effects of environmental policies in Greece

NASA Astrophysics Data System (ADS)

Lekakis, Joseph N.

1990-07-01

Environmental protection policies generate an equity question concerning the fair allocation of environmental benefits and costs. This paper presents evidence from Greece during the 1980s. The findings reveal that Greek environmental policies, in the form of government self-regulatory programs, are mostly regressive in nature. At the regional level these programs combine all forms of vertical equity. Since the public sector finances the majority of related expenditures out of taxes, the regressive elements of environmental policies have been reinforced by discretionary fiscal measures and tax evasion, accompanied by inflation, which have distorted the country's progressive tax system.

Pensions, tax and the anaesthetist: significant implications for workforce planning.

PubMed

Pandit, J J

2016-08-01

This paper shows how recent tax changes to pensions (i.e. new lifetime and annual allowance contribution limits) mean that NHS consultants will need to adopt one of four rational strategies to work and financial planning. Two of those strategies (termed 'Earn Fast, Drop Out' and 'Never Enter') involve a break between work and pensions. The logical consequence of this break is that consultants may exercise options to maximise their total income, which in turn will result in less work within the NHS and more work in alternative higher paying (e.g. private) sectors. A third strategy ('Go Slow, Stay Low') also involves less-than-full-time NHS work. Only one option ('Do Nothing' as a result of the tax changes) has no effect. In short, the tax changes will predictably lead to future senior consultants devoting proportionately much less of their time to NHS work than before. The article discusses the important implications of this conclusion for NHS workforce planning. © 2016 The Association of Anaesthetists of Great Britain and Ireland.

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

PubMed

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

2006-12-01

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

HEALTH CARE SPENDING GROWTH AND THE FUTURE OF U.S. TAX RATES

PubMed Central

Baicker, Katherine; Skinner, Jonathan S.

2011-01-01

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such improvements. This paper uses a life cycle model of labor supply, saving, and longevity improvement to measure the balanced-budget impact of continued growth in the Medicare and Medicaid programs. The model predicts that top marginal tax rates could rise to 70 percent by 2060, depending on the progressivity of future tax changes. The deadweight loss of the tax system is greater when the financing is more progressive. If the share of taxes paid by high-income taxpayers remains the same, the efficiency cost of raising the revenue needed to finance the additional health spending is $1.48 per dollar of revenue collected, and GDP declines (relative to trend) by 11 percent. A proportional payroll tax has a lower efficiency cost (41 cents per dollar of revenue averaged over all tax hikes, a 5 percent drop in GDP) but more than doubles the share of the tax burden borne by lower income taxpayers. Empirical support for the model comes from analysis of OECD country data showing that countries facing higher tax burdens in 1979 experienced slower health care spending growth in subsequent decades. The rising burden imposed by the public financing of health care expenditures may therefore serve as a brake on health care spending growth. PMID:21608156

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

An Interactive Scheduling Method for Railway Rolling Stock Allocation

NASA Astrophysics Data System (ADS)

Otsuki, Tomoshi; Nakajima, Masayoshi; Fuse, Toru; Shimizu, Tadashi; Aisu, Hideyuki; Yasumoto, Takanori; Kaneko, Kenichi; Yokoyama, Nobuyuki

Experts working for railway schedule planners still have to devote considerable time and effort for creating rolling stock allocation plans. In this paper, we propose a semiautomatic planning method for creating these plans. Our scheduler is able to interactively deal with flexible constraint-expression inputs and to output easy-to-understand failure messages. Owing to these useful features, the scheduler can provide results that are comparable to those obtained by experts and are obtained faster than before.

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits...

26 CFR 1.752-7 - Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.

Code of Federal Regulations, 2010 CFR

2010-04-01

... cash for a 50% interest in PRS. Assume that the partnership complies with the substantial economic... specially allocated to A, the § 1.752-7 liability partner, under section 704(c)(1)(A) and § 1.704-3. No book... satisfaction of the § 1.752-7 liability is allocated, for both book and tax purposes, according to the...

The incidence of health financing in South Africa: findings from a recent data set.

PubMed

Ataguba, John E; McIntyre, Di

2018-01-01

There is an international call for countries to ensure universal health coverage. This call has been embraced in South Africa (SA) in the form of a National Health Insurance (NHI). This is expected to be financed through general tax revenue with the possibility of additional earmarked taxes including a surcharge on personal income and/or a payroll tax for employers. Currently, health services are financed in SA through allocations from general tax revenue, direct out-of-pocket payments, and contributions to medical scheme. This paper uses the most recent data set to assess the progressivity of each health financing mechanism and overall financing system in SA. Applying standard and innovative methodologies for assessing progressivity, the study finds that general taxes and medical scheme contributions remain progressive, and direct out-of-pocket payments and indirect taxes are regressive. However, private health insurance contributions, across only the insured, are regressive. The policy implications of these findings are discussed in the context of the NHI.

45 CFR 158.170 - Allocation of expenses.

Code of Federal Regulations, 2012 CFR

2012-10-01

... reported, including but not limited to those that are for or benefit self-funded plans, must be reported on..., including incurred claims, quality improvement expenses, Federal and State taxes and licensing or regulatory...

45 CFR 158.170 - Allocation of expenses.

Code of Federal Regulations, 2013 CFR

2013-10-01

... reported, including but not limited to those that are for or benefit self-funded plans, must be reported on..., including incurred claims, quality improvement expenses, Federal and State taxes and licensing or regulatory...

45 CFR 158.170 - Allocation of expenses.

Code of Federal Regulations, 2011 CFR

2011-10-01

... reported, including but not limited to those that are for or benefit self-funded plans, must be reported on..., including incurred claims, quality improvement expenses, Federal and State taxes and licensing or regulatory...

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

PubMed

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

2015-07-01

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

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.

77 FR 59705 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-28

... to investors in the form of a tax credit, which is expected to stimulate investment in new private capital in low income communities. Applicants must be a CDE to apply for allocation. Affected Public...

Cost-effectiveness analysis of policy instruments for greenhouse gas emission mitigation in the agricultural sector.

PubMed

Bakam, Innocent; Balana, Bedru Babulo; Matthews, Robin

2012-12-15

Market-based policy instruments to reduce greenhouse gas (GHG) emissions are generally considered more appropriate than command and control tools. However, the omission of transaction costs from policy evaluations and decision-making processes may result in inefficiency in public resource allocation and sub-optimal policy choices and outcomes. This paper aims to assess the relative cost-effectiveness of market-based GHG mitigation policy instruments in the agricultural sector by incorporating transaction costs. Assuming that farmers' responses to mitigation policies are economically rationale, an individual-based model is developed to study the relative performances of an emission tax, a nitrogen fertilizer tax, and a carbon trading scheme using farm data from the Scottish farm account survey (FAS) and emissions and transaction cost data from literature metadata survey. Model simulations show that none of the three schemes could be considered the most cost effective in all circumstances. The cost effectiveness depends both on the tax rate and the amount of free permits allocated to farmers. However, the emissions trading scheme appears to outperform both other policies in realistic scenarios. Copyright © 2012 Elsevier Ltd. All rights reserved.

75 FR 8104 - Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded Schools

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-23

... Affairs-Funded Schools,'' which has been assigned Office of Management and Budget (OMB) Control Number... Tribes interested in obtaining an allocation of the bonding authority to finance construction...

45 CFR 156.470 - Allocation of rates for advance payments of the premium tax credit.

Code of Federal Regulations, 2014 CFR

2014-10-01

... of Actuaries in accordance with generally accepted actuarial principles and methodologies; (2...) of this section is performed by a member of the American Academy of Actuaries in accordance with...

Does expanding fiscal space lead to improved funding of the health sector in developing countries?: lessons from Kenya, Lagos State (Nigeria) and South Africa

PubMed Central

Doherty, Jane; Kirigia, Doris; Okoli, Chijioke; Chuma, Jane; Ezumah, N; Ichoku, Hyacinth; Hanson, Kara; McIntyre, Diane

2018-01-01

ABSTRACT Background: The global focus on promoting Universal Health Coverage has drawn attention to the need to increase public domestic funding for health care in low- and middle-income countries. Objectives: This article examines whether increased tax revenue in the three territories of Kenya, Lagos State (Nigeria) and South Africa was accompanied by improved resource allocation to their public health sectors, and explores the reasons underlying the observed trends. Methods: Three case studies were conducted by different research teams using a common mixed methods approach. Quantitative data were extracted from official government financial reports and used to describe trends in general tax revenue, total government expenditure and government spending on the health sector and other sectors in the first decade of this century. Twenty-seven key informant interviews with officials in Ministries of Health and Finance were used to explore the contextual factors, actors and processes accounting for the observed trends. A thematic content analysis allowed this qualitative information to be compared and contrasted between territories. Findings: Increased tax revenue led to absolute increases in public health spending in all three territories, but not necessarily in real per capita terms. However, in each of the territories, the percentage of the government budget allocated to health declined for much of the period under review. Factors contributing to this trend include: inter-sectoral competition in priority setting; the extent of fiscal federalism; the Ministry of Finance’s perception of the health sector’s absorptive capacity; weak investment cases made by the Ministry of Health; and weak parliamentary and civil society involvement. Conclusion: Despite dramatic improvements in tax revenue collection, fiscal space for health in the three territories did not improve. Ministries of Health must strengthen their ability to motivate for larger allocations from government revenue through demonstrating improved performance and the relative benefits of health investments. PMID:29768107

Does expanding fiscal space lead to improved funding of the health sector in developing countries?: lessons from Kenya, Lagos State (Nigeria) and South Africa.

PubMed

Doherty, Jane; Kirigia, Doris; Okoli, Chijioke; Chuma, Jane; Ezumah, N; Ichoku, Hyacinth; Hanson, Kara; McIntyre, Diane

2018-01-01

The global focus on promoting Universal Health Coverage has drawn attention to the need to increase public domestic funding for health care in low- and middle-income countries. This article examines whether increased tax revenue in the three territories of Kenya, Lagos State (Nigeria) and South Africa was accompanied by improved resource allocation to their public health sectors, and explores the reasons underlying the observed trends. Three case studies were conducted by different research teams using a common mixed methods approach. Quantitative data were extracted from official government financial reports and used to describe trends in general tax revenue, total government expenditure and government spending on the health sector and other sectors in the first decade of this century. Twenty-seven key informant interviews with officials in Ministries of Health and Finance were used to explore the contextual factors, actors and processes accounting for the observed trends. A thematic content analysis allowed this qualitative information to be compared and contrasted between territories. Increased tax revenue led to absolute increases in public health spending in all three territories, but not necessarily in real per capita terms. However, in each of the territories, the percentage of the government budget allocated to health declined for much of the period under review. Factors contributing to this trend include: inter-sectoral competition in priority setting; the extent of fiscal federalism; the Ministry of Finance's perception of the health sector's absorptive capacity; weak investment cases made by the Ministry of Health; and weak parliamentary and civil society involvement. Despite dramatic improvements in tax revenue collection, fiscal space for health in the three territories did not improve. Ministries of Health must strengthen their ability to motivate for larger allocations from government revenue through demonstrating improved performance and the relative benefits of health investments.

Matching taxpayer funding to population health needs.

PubMed

Hanna, Michael

2015-04-10

In an era of economic recession and budget cutbacks,Americans may be curious to know how the government is distributing their taxes for medical research, relative to their health needs. Previous reports recommended that the National Institutes of Health (NIH) allocate funding proportional to the burden-of-illness from diseases and conditions. But the most recent publicly available data on burden-of-illness and NIH funding show that infectious diseases are still overfunded relative to their health burden on the American population, especially HIV/AIDS. By contrast, several lifestyle/environmental health conditions are still underfunded, including importantly: chronic obstructive pulmonary disease, lung cancer, stroke, heart disease, depression, violence, and road injury. NIH's allocation of research funding is often disproportionate to the current health needs of the American people. Greater decision-making involvement of Congress and the public would be helpful, if Americans want their taxes spent fairly on the illnesses that actually burden their health.

Government and charity funding of cancer research: public preferences and choices.

PubMed

Shah, Koonal Kirit; Sussex, Jon; Hernandez-Villafuerte, Karla

2015-09-03

It is unclear how the public would respond to changes in government decisions about how much to spend on medical research in total and specifically on major disease areas such as cancer. Our aim was to elicit the views of the general public in the United Kingdom about how a change in government spending on cancer research might affect their willingness to donate, or to hypothecate a portion of their income tax payments, to cancer research charities. A web-based stated preference survey was conducted in 2013. Respondents considered hypothetical scenarios regarding changes in the levels of government funding for medical research. In each scenario, respondents were asked to imagine that they could allocate £100 of the income tax they paid this year to one or more medical research charities. They were asked how they wished to allocate the £100 between cancer research charities and medical research charities concerned with diseases other than cancer. After having been given the opportunity to allocate £100 in this way, respondents were then asked if they would want to reduce or increase any personal out-of-pocket donations that they already make to cancer research and non-cancer medical research charities. Descriptive analyses and random effects modelling were used to examine patterns in the response data. The general tendency of respondents was to act to offset hypothetical changes in government spending. When asked to imagine that the government had reduced (or increased) its spending on cancer research, the general tendency of respondents was to state that they would give a larger (or smaller) allocation of their income tax to cancer research charities, and to increase (or reduce) their personal out-of-pocket donations to cancer research charities. However, most respondents' preferred allocation splits and changes in personal donations did not vary much from scenario to scenario. Many of the differences between scenarios were small and non-significant. The public's decisions about how much to donate to cancer research or other medical research charities are not greatly affected by (hypothetical) changes to government plans about the amount of public funding of cancer or other medical research.

Seasonal photosynthate allocation and leaf chemistry in relation to herbivory in the coast live oak, Quercus agrifolia

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

Mauffette, Y.

1987-01-01

The coast live oak (Quercus agrifolia Nee) is an evergreen tree species distributed along the coastal range of California. The seasonal photosynthate allocation and leaf chemistry were studied on fifteen oak trees from spring 1982 to spring 1984. Branches of Q. agrifolia were labeled with /sup 14/CO/sub 2/ at monthly intervals, to determine photosynthate allocation to growth and to defensive compounds throughout the year. Labeled leaves were chemically analyzed to determine the activity present in various metabolic fractions (sugar, lipid, starch, phenolic, tannin, protein, organic and amino acid, and cell wall material). The utilization of photosynthate for the different chemicalmore » fractions varied during the seasons. New leaves allocated a significant proportion of carbon to phenolics early in the growing season, whereas later in the season more carbon was allocated to cell wall material. Old leaves maintained more consistent allocation patterns throughout seasons, and a large proportion of carbon was devoted to storage products.« less

Libraries 2000: Allocation Plan for FY1995 LSCA Funds, Library Service and Construction Act. An Annual Outline and Description of Projects in Idaho Eligible under LSCA Titles I, II, and III.

ERIC Educational Resources Information Center

Idaho State Library, Boise.

The Idaho allocation plan for funds from the Library Service and Construction Act continues the emphasis on priorities listed in fiscal year 1994 and those that were described in the statewide plan for the years 1994 through 1998. These priorities are: (1) advocate for the creation of library districts with adequate tax support to serve the…

Libraries 2000: Allocation Plan for FY1997 LSCA Funds, Library Services and Construction Act. An Annual Outline and Description of Projects in Idaho Eligible under LSCA Titles I, II, and III.

ERIC Educational Resources Information Center

Idaho State Library, Boise.

The Idaho allocation plan for funds from the Library Service and Construction Act (LSCA) continues the emphasis on priorities described in the statewide plan for years 1994-1998. These priorities are: (1) advocate for the creation of library districts with adequate tax support to serve the state's entire population; (2) strengthen cooperation and…

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

PubMed

Holahan, J; Zedlewski, S

1992-01-01

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

Impact of Financial Structure on the Cost of Solar Energy

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

Mendelsohn, M.; Kreycik, C.; Bird, L.

2012-03-01

To stimulate investment in renewable energy generation projects, the federal government developed a series of support structures that reduce taxes for eligible investors--the investment tax credit, the production tax credit, and accelerated depreciation. The nature of these tax incentives often requires an outside investor and a complex financial arrangement to allocate risk and reward among the parties. These financial arrangements are generally categorized as 'advanced financial structures.' Among renewable energy technologies, advanced financial structures were first widely deployed by the wind industry and are now being explored by the solar industry to support significant scale-up in project development. This reportmore » describes four of the most prevalent financial structures used by the renewable sector and evaluates the impact of financial structure on energy costs for utility-scale solar projects that use photovoltaic and concentrating solar power technologies.« less

26 CFR 1.861-14 - Special rules for allocating and apportioning certain expenses (other than interest expense) of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... chains of includible corporations connected through 80-percent stock ownership with a common parent... basis of assets is chosen, the average amount of assets (tax book value or fair market value) for the...

47 CFR 54.301 - Local switching support.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Deferred Maintenance and Retirements Included in Account 1438 Deferred Charges Included in Account 1438... 4300); and Deferred Maintenance and Retirements (Included in Account 1438) shall be allocated according... Amortization Included in Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100...

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

Tobacco advertising in the United States: a proposal for a constitutionally acceptable form of regulation.

PubMed

Bayer, Ronald; Gostin, Lawrence O; Javitt, Gail H; Brandt, Allan

2002-06-12

Lorillard Tobacco Co. v Reilly is the latest in a series of Supreme Court cases striking down public health regulation of advertising as a violation of the First Amendment. In its decision, the Supreme Court significantly reduced the scope of constitutionally acceptable forms of regulation of tobacco advertising and created an almost insoluble dilemma for public health authorities. Control over advertising, along with taxes and restrictions on smoking in public settings, plays an important role in the public health response to tobacco. Those committed to reducing the patterns of cigarette-related morbidity and mortality should broaden their advertising-related strategies and consider the role that greater disclosure of the health harms of tobacco can have on reducing consumption. Toward this end, we propose a comprehensive system of taxation and regulation designed to increase public appreciation and comprehension of the health risks of cigarettes. First, we consider a tax to be levied on tobacco advertising and promotion or, as an alternative, a new excise tax, the proceeds of which would be used exclusively to fund a Centers for Disease Control and Prevention-directed national antitobacco campaign. Second, all print advertising should be required to carry public health warnings equivalent to 50% of the space devoted to the advertisement. Third, manufacturers should be required to devote one full side of cigarette packages to graphic pictorials displaying the dangers of smoking. The tobacco industry would no doubt respond by declaring such efforts an unwarranted burden, an example of constitutionally suspect compelled speech. However, this would be a battle worth engaging, because it might have an impact on tobacco-related morbidity and mortality in the United States.

Season-ahead streamflow forecast informed tax strategies for semi-arid water rights markets

NASA Astrophysics Data System (ADS)

Delorit, J. D.; Block, P. J.

2016-12-01

In many semi-arid regions multisectoral demands stress available water supplies. The Elqui River valley of north central Chile, which draws on limited capacity reservoirs supplied largely by annually variable snowmelt, is one of these cases. This variability forces water managers to develop demand-based allocation strategies which have typically resulted in water right volume reductions, applied equally per right. Compounding this issue is often deferred or delayed infrastructure investments, which has been linked Chile's Coasian approach to water markets, under which rights holders do not pay direct procurement costs, non-use fees, nor taxes. Here we build upon our previous research using forecasts of likely water rights reductions, informed by season-ahead prediction models of October-January (austral growing season) streamflow, to construct annual, forecast-sensitive, per right tax. We believe this tax, to be borne by right holders, will improve the beneficial use of water resources by stimulating water rights trading and improving system efficiency by generating funds for infrastructure investment, thereby reducing free-ridership and conflict between rights holders. Research outputs will include sectoral per right tax assessments, tax revenue generation, Elqui River valley economic output, and water rights trading activity.

Dynamic Factorization in Large-Scale Optimization

DTIC Science & Technology

1994-01-01

and variable production charges, distribution via multiple modes, taxes, duties and duty draw- back, and inventory charges. See Harrison, Arntzen and...34 Capital allocation and project selection via decomposition:’ presented at CORS/TIMS/ORSA meeting. Vancouver. Be ( 1989). T.P. Harrison. B.C. Arntzen and

26 CFR 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part.

Code of Federal Regulations, 2010 CFR

2010-04-01

... evasion or avoidance of Federal income tax for which the acquisition was made. The district director is...(a), but only to such extent as he determines will not result in the evasion or avoidance of Federal...

Lessons in Fundraising

ERIC Educational Resources Information Center

Chandler, Steve; Thompson, Barbara

2007-01-01

As state and federal legislatures increase scrutiny and further constrain allocation of tax revenues for education, the need for educational institutions to generate money from other public and private sources becomes increasingly important. Educators from pre-kindergarten through college are now frequently asked to take active roles in generating…

An Examination of Teacher's Certification or Non-Certification on Students Achievement

ERIC Educational Resources Information Center

Ajimatanrareje, Femi

2014-01-01

Substantial federal resources are allocated each year to National Board for Professional Teaching Standards (NBPTS) program, but the effectiveness of the program is unknown and resources devoted to the program may be unjustified. The purpose of the nonexperimental quantitative study was to examine the impact of NBPTS certification on student…

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.

Development of taxation system for oil production companies in Russia

NASA Astrophysics Data System (ADS)

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

2018-01-01

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

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.

What is known about tobacco industry efforts to influence tobacco tax? A systematic review of empirical studies.

PubMed

Smith, Katherine E; Savell, Emily; Gilmore, Anna B

2013-03-01

To systematically review studies of tobacco industry efforts to influence tobacco tax policies. Searches were conducted between 1 October 2009 and 31 March 2010 in 14 databases/websites, in relevant bibliographies and via experts. Studies were included if they focused on industry efforts to influence tobacco tax policies, drew on empirical evidence, were in English and concerned the period 1985-2010. In total, 36 studies met these criteria. Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Evidence was assessed thematically to identify distinct tobacco industry aims, arguments and tactics. A total of 34 studies examined industry efforts to influence tax levels. They suggest the tobacco industry works hard to prevent significant increases and particularly dislikes taxes 'earmarked' for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing 'front groups', securing credible allies, direct lobbying and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence tax structures, excise policies beyond the USA and recent policies.

What is known about tobacco industry efforts to influence tobacco tax? A systematic review of empirical studies

PubMed Central

Smith, K.E.; Savell, E.; Gilmore, A.B.

2013-01-01

Objective To systematically review studies of tobacco industry efforts to influence tax policies. Data sources We conducted searches between 1st October 2009 and 31st March 2010 on 14 databases/websites, in relevant bibliographies and via experts. Study selection We included studies if they: focused on industry efforts to influence tobacco tax policies; drew on empirical evidence; were in English; concerned the period 1985–2010. 36 studies met these criteria. Data extraction Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Data synthesis We assessed evidence thematically to identify distinct tobacco industry aims, arguments and tactics. 34 studies examined industry efforts to influence tax levels. They suggest industry works hard to prevent significant increases and particularly dislikes taxes ‘earmarked’ for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing ‘front groups’; securing credible allies, direct lobbying; and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. Conclusions The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence: tax structures; excise policies beyond the US; recent policies. PMID:22887175

Finance.

ERIC Educational Resources Information Center

Beezer, Bruce; MacPhail-Wilcox, Bettye

There were no United States Supreme Court decisions in 1987 on either public or private school finance. Cases discussed in this chapter fall under three major topics: (1) public funds for private schools; (2) sources and allocations of public school funds; and (3) school tax issues. Federal appellate court cases included decisions on the…

An analysis of equity in Brazilian health system financing.

PubMed

Ugá, Maria Alicia Domínguez; Santos, Isabela Soares

2007-01-01

Health care in Brazil is financed from many sources--taxes on income, real property, sales of goods and services, and financial transactions; private insurance purchased by households and firms; and out-of-pocket payments by households. Data on household budgets and tax revenues allow the burden of each source except firms' insurance purchases for their employees to be allocated across deciles of adjusted per capita household income, indicating the progressivity or regressivity of each kind of payment. Overall, financing is approximately neutral, with progressive public finance offsetting regressive payments. This last form of finance pushes some households into poverty.

California's tobacco tax initiative: the development and passage of Proposition 99.

PubMed

Traynor, M P; Glantz, S A

1996-01-01

In this case study, we describe and analyze the development and passage of California's tobacco tax initiative, Proposition 99, the Tobacco Tax and Health Promotion Act of 1988. We gathered information from published reports, public documents, personal correspondence, internal memorandums, polling data, and interviews with representatives from organizations that participated in the Proposition 99 campaign. Proposition 99 passed as a result of the efforts of a coalition of voluntary health agencies, medical organizations, and environmental groups. They organized a long-term effort by conducting essential polling, planning strategies, gaining media exposure, developing a coalition, and running a successful campaign to enact the tax by shifting the venue from legislative to initiative politics. To build the coalition that was needed to pass Proposition 99, public health proponents enlisted the help of medical organizations in exchange for additional revenue to be allocated to medical services. By shifting the venue from the legislature to the general public, advocates capitalized on public concern about tobacco and for youth and took advantage of the tobacco industry's low credibility. The passage of Proposition 99, despite a massive campaign against it by the tobacco industry, represents a milestone in the tobacco control and public health fields. From its passage in 1988 through 1993, tobacco use in California declined by 27 percent, which is three times faster than the United States average. As a result, Proposition 99 has served as a national model for other states and the federal government. Although allocation of tobacco tax revenues specifically to health education and prevention was a primary goal during the development and passage of Proposition 99, when the venue shifted back to the legislature for implementation, medical organizations successfully advocated illegal diversions of Proposition 99 tobacco control and research funds to medical services. Organizations seeking to enact Proposition 99-like tobacco tax increases must be prepared to mount aggressive campaigns to pass the initiative in the face of major tobacco industry opposition and then must continue to work to protect the program after passage by voters.

Rich and Well Educated: Are These Requirements Necessary to Claim Healthcare Tax Credits in Italy?

PubMed

Brenna, Elenka

2018-04-01

The paper investigates the use of healthcare tax credits (HTCs) in Italy through the analysis of a panel data, which provides information on individual income tax from 2008 to 2014. There is evidence of disparities in the per-capita HTCs between Northern and Southern regions, which need to be analyzed and addressed. The aim of the paper is to investigate the socioeconomic determinants in the use of Healthcare Tax Credits in Italy. A fixed effects Ordinary Least Square model is run to analyze the impact of selected socioeconomic variables on regional per capita HTCs, with a particular focus on the role of education. The results corroborate literature findings on the regressive effects of HTCs; they also provide highlights on the role of education in explaining the distribution of HTCs among Italian regions. Public money is reimbursed to regions where people are, on average, richer and better educated. More equitable objectives could be reached by allocating the same resources in the provision of services covered by the NHS.

Effects of plain packaging, warning labels, and taxes on young people's predicted sugar-sweetened beverage preferences: an experimental study.

PubMed

Bollard, Tessa; Maubach, Ninya; Walker, Natalie; Ni Mhurchu, Cliona

2016-09-01

Consumption of sugar-sweetened beverages (SSBs) is associated with increased risk of obesity, diabetes, heart disease and dental caries. Our aim was to assess the effects of plain packaging, warning labels, and a 20 % tax on predicted SSB preferences, beliefs and purchase probabilities amongst young people. A 2 × 3 × 2 between-group experimental study was conducted over a one-week period in August 2014. Intervention scenarios were delivered, and outcome data collected, via an anonymous online survey. Participants were 604 New Zealand young people aged 13-24 years who consumed soft drinks regularly. Participants were randomly allocated using a computer-generated algorithm to view one of 12 experimental conditions, specifically images of branded versus plain packaged SSBs, with either no warning, a text warning, or a graphic warning, and with or without a 20 % tax. Participant perceptions of the allocated SSB product and of those who might consume the product were measured using seven-point Likert scales. Purchase probabilities were measured using 11-point Juster scales. Six hundred and four young people completed the survey (51 % female, mean age 18 (SD 3.4) years). All three intervention scenarios had a significant negative effect on preferences for SSBs (plain packaging: F (6, 587) = 54.4, p <0.001; warning label: F (6, 588) = 19.8, p <0.001; 20 % tax: F (6, 587) = 11.3, p <0.001). Plain packaging and warning labels also had a significant negative impact on reported likelihood of purchasing SSB's (p = <0.001). A 20 % tax reduced participants' purchase probability but the difference was not statistically significant (p = 0.2). Plain packaging and warning labels significantly reduce young people's predicted preferences for, and reported probability of purchasing, SSBs.

75 FR 29374 - Self-Regulatory Organizations; The Depository Trust Company; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-25

... automation. For instance, Participants could identify appropriate tax treatment prior to allocation which... offer greater automation and efficiency to consent solicitation collection, which is currently a manual... submit written data, views and arguments concerning the foregoing, including whether the proposed rule...

Allocation of Property Taxes for Religious Schools in Canada.

ERIC Educational Resources Information Center

Lawton, S. B.

Five of Canada's ten provinces--Newfoundland, Quebec, Ontario, Saskatchewan, and Alberta--maintain systems of publicly supported religious schools, variously referred to as denominational, dissentient, or separate schools. In each of these, funding is shared between the province and the local communities, with the latter depending, for the most…

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…

47 CFR 36.378 - Category 2-Customer services (revenue accounting).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...

47 CFR 76.924 - Allocation to service cost categories.

Code of Federal Regulations, 2013 CFR

2013-10-01

... franchise, system, regional, and/or company level(s) in a manner consistent with the accounting practices of the operator on April 3, 1993. However, in all events, cable operators shall identify at the franchise level their costs of franchise requirements, franchise fees, local taxes and local programming. (d...

47 CFR 76.924 - Allocation to service cost categories.

Code of Federal Regulations, 2012 CFR

2012-10-01

... franchise, system, regional, and/or company level(s) in a manner consistent with the accounting practices of the operator on April 3, 1993. However, in all events, cable operators shall identify at the franchise level their costs of franchise requirements, franchise fees, local taxes and local programming. (d...

47 CFR 76.924 - Allocation to service cost categories.

Code of Federal Regulations, 2014 CFR

2014-10-01

... franchise, system, regional, and/or company level(s) in a manner consistent with the accounting practices of the operator on April 3, 1993. However, in all events, cable operators shall identify at the franchise level their costs of franchise requirements, franchise fees, local taxes and local programming. (d...

47 CFR 76.924 - Allocation to service cost categories.

Code of Federal Regulations, 2011 CFR

2011-10-01

... franchise, system, regional, and/or company level(s) in a manner consistent with the accounting practices of the operator on April 3, 1993. However, in all events, cable operators shall identify at the franchise level their costs of franchise requirements, franchise fees, local taxes and local programming. (d...

26 CFR 1.704-3 - Contributed property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of income, gain, loss, or deduction independent of allocations affecting book capital accounts. See... its book value differs from the contributing partner's adjusted tax basis. For purposes of this section, book value is determined as contemplated by § 1.704-1(b). Therefore, book value is equal to fair...

77 FR 26698 - Allocation of Mortgage Insurance Premiums

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-07

..., 2012. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2012-10937... 1998 (12 U.S.C. 4901) as in effect on December 20, 2006). The amount treated as qualified residence... individual filing a separate return) (or fraction thereof) that the taxpayer's adjusted gross income exceeds...

26 CFR 1.755-1 - Rules for allocation of basis.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1...) property (capital gain property), and any other property of the partnership (ordinary income property). For purposes of this section, properties and potential gain treated as unrealized receivables under section 751...

26 CFR 1.755-1 - Rules for allocation of basis.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1...) property (capital gain property), and any other property of the partnership (ordinary income property). For purposes of this section, properties and potential gain treated as unrealized receivables under section 751...

77 FR 37837 - Overall Foreign Loss Recapture on Property Dispositions

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-25

... coordination of the rules for determining high-taxed income with capital gains adjustments and the allocation.... Questions have arisen regarding the coordination of these rules with the capital gains adjustments under... business, gain is recognized on that disposition and treated as foreign source income, regardless of...

26 CFR 1.755-1 - Rules for allocation of basis.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1...) property (capital gain property), and any other property of the partnership (ordinary income property). For purposes of this section, properties and potential gain treated as unrealized receivables under section 751...

26 CFR 1.755-1 - Rules for allocation of basis.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1...) property (capital gain property), and any other property of the partnership (ordinary income property). For purposes of this section, properties and potential gain treated as unrealized receivables under section 751...

A Review of Wind Project Financing Structures in the USA

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

Bolinger, Mark A; Harper, John; Karcher, Matthew

2008-09-24

The rapid pace of wind power development in the U.S. over the last decade has outstripped the ability of most project developers to provide adequate equity capital and make efficient use of project-related tax benefits. In response, the sector has created novel project financing structures that feature varying combinations of equity capital from project developers and third-party tax-oriented investors, and in some cases commercial debt. While their origins stem from variations in the financial capacity and business objectives of wind project developers, as well as the risk tolerances and objectives of equity and debt providers, each structure is, at itsmore » core, designed to manage project risk and allocate federal tax incentives to those entities that can use them most efficiently. This article surveys the six principal financing structures through which most new utility-scale wind projects (excluding utility-owned projects) in the U.S. have been financed from 1999 to the present. These structures include simple balance-sheet finance, several varieties of all-equity special allocation partnership 'flip' structures, and two leveraged structures. In addition to describing each structure's mechanics, the article also discusses its rationale for use, the types of investors that find it appealing and why, and its relative frequency of use in the market. The article concludes with a generalized summary of how a developer might choose one structure over another.« less

What foods are US supermarkets promoting? A content analysis of supermarket sales circulars.

PubMed

Martin-Biggers, Jennifer; Yorkin, Meredith; Aljallad, Carena; Ciecierski, Caroline; Akhabue, Ivbaria; McKinley, Jessica; Hernandez, Katherine; Yablonsky, Courtney; Jackson, Rachel; Quick, Virginia; Byrd-Bredbenner, Carol

2013-03-01

This study compared the types of foods advertised in supermarket newspaper circulars across geographic region (US Census regions: northeast [n=9], midwest [n=15], south [n=14], and west [n=13]), obesity-rate region (i.e., states with CDC adult obesity rates of <25% [n=14], 25 to <30% [n=24], and ≥ 30% [n=13]), and with MyPlate recommendations. All food advertisements on the first page of each circular were measured (±0.12-in.) to determine the proportion of space occupied and categorized according to food group. Overall, ≥ 50% of the front page of supermarket sales circulars was devoted to protein foods and grains; fruits, vegetables, and dairy, combined, were allocated only about 25% of the front page. The southern geographic region and the highest obesity-rate region both devoted significantly more advertising space to sweets, particularly sugar-sweetened beverages. The lowest obesity-rate region and western geographic region allocated the most space to fruits. Vegetables were allocated the least space in the western geographic region. Grains were the only food group represented in ads in proportions approximately equal to amounts depicted in the MyPlate icon. Protein foods exceeded and fruits, dairy, and vegetables fell below comparable MyPlate proportional areas. Findings suggest supermarket ads do not consistently emphasize foods that support healthy weight and MyPlate recommendations. More research is needed to determine how supermarket newspaper circulars can be used to promote healthy dietary patterns. Copyright © 2012 Elsevier Ltd. All rights reserved.

26 CFR 1.267(f)-1 - Controlled groups.

Code of Federal Regulations, 2010 CFR

2010-04-01

... § 1.1502-13. See also, sections 269 (acquisitions to evade or avoid income tax) and 482 (allocations... is engaged in or structured with a principal purpose to avoid the purposes of this section (including, for example, by avoiding treatment as an intercompany sale or by distorting the timing of losses or...

25 CFR 162.558 - What other types of payments are required under a WSR lease?

Code of Federal Regulations, 2014 CFR

2014-04-01

... WATER LEASES AND PERMITS Wind and Solar Resource Leases Wsr Lease Monetary Compensation Requirements... pay additional fees, taxes, and assessments associated with the use of the land, as determined by... another compatible use, such as grazing, the lessees may agree among themselves how to allocate payment of...

25 CFR 162.558 - What other types of payments are required under a WSR lease?

Code of Federal Regulations, 2013 CFR

2013-04-01

... WATER LEASES AND PERMITS Wind and Solar Resource Leases Wsr Lease Monetary Compensation Requirements... pay additional fees, taxes, and assessments associated with the use of the land, as determined by... another compatible use, such as grazing, the lessees may agree among themselves how to allocate payment of...

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…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... allocated. (iii) Any assets of the distributing DISC whose status as qualified export assets is limited by its accumulated DISC income (e.g., producer's loans described in § 1.993-4, Export-Import Bank and... constitutes accumulated DISC income. The unpaid balance of P's producer's loans is $80,000 all of which is...

26 CFR 1.307-1 - General.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES Effects on Recipients § 1.307-1 General. (a) If a shareholder receives stock or stock rights as a... the distribution was made shall be allocated between the old and new stocks or rights in proportion to... rights as a distribution on stock previously held and pursuant to section 305 part of the distribution is...

26 CFR 1.643(a)-3 - Capital gains and losses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... applicable local law), capital gains realized by Trust are allocated to income. Because the capital gains are... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-3 Capital gains and losses. (a) In... income to the extent they are, pursuant to the terms of the governing instrument and applicable local law...

Georgia Secondary School Resource Allocation Practices: Correlation to Achievement and Socioeconomic Status

ERIC Educational Resources Information Center

Reid, Brandy T.

2012-01-01

The state of Georgia has a constitutional obligation to provide an adequate and free public education, financed by taxation, for the citizens of the state. Increased accountability measures, continuing projected budget shortfalls, and public resistance to raising property taxes are current challenges for public schools. This study attempted to…

78 FR 69113 - Statutorily Mandated Designation of Difficult Development Areas for 2014

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-18

... that an individual can claim depends on the individual's marginal tax rate). For buildings placed in... agencies allocate the state's credit ceiling among low-income housing buildings whose owners have applied... provide IRC Section 42 credits to owners of buildings based on the percentage of certain building costs...

26 CFR 1.755-1 - Rules for allocation of basis.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1.755-1 Rules...) property (capital gain property), and any other property of the partnership (ordinary income property). For purposes of this section, properties and potential gain treated as unrealized receivables under section 751...

26 CFR 1.904-6 - Allocation and apportionment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued. Gross income, as determined under foreign law, in the passive category shall first be reduced by... 954(b)(5) and § 1.904-5(c)(2)(ii)(C) (adjusted gross passive income). Gross income in all separate categories (including adjusted gross passive income) is next reduced by deducting any expenses, losses, or...

26 CFR 1.904-6 - Allocation and apportionment of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accrued. Gross income, as determined under foreign law, in the passive category shall first be reduced by... 954(b)(5) and § 1.904-5(c)(2)(ii)(C) (adjusted gross passive income). Gross income in all separate categories (including adjusted gross passive income) is next reduced by deducting any expenses, losses, or...

Taxation of exhaustible resources. [Monograph

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

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

1980-01-01

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

The implementation of California's tobacco tax initiative: the critical role of outsider strategies in protecting Proposition 99.

PubMed

Balbach, E D; Traynor, M P; Glantz, S A

2000-08-01

Enacted in 1988, Proposition 99 increased California's cigarette tax by 25 cents per pack and allocated a minimum of 20 percent of the revenues to fund antitobacco education. Tobacco control advocates had used an initiative to secure the tax increase because the legislature had not increased the tobacco tax since 1967, even though public opinion polls showed that the tax was politically popular. Advocates, however, then had to return to the legislature to negotiate implementing legislation. Between 1989 and 1996, the legislature underfunded the Proposition 99 Health Education programs by over $273 million. This underfunding occurred because the public health groups failed to exercise power, ideas, and the leadership needed for legislative success. Even successful litigation against the governor failed to restore the programs. In July 1996, however, the underexpenditures stopped because the issue of the diversions received significant media and public attention. The tobacco control groups used a variety of outsider strategies, including paid advertising, free media, and a grassroots campaign, and the leadership of these groups, in addition to the lobbyists, got involved in the campaign to secure implementing legislation. Without ongoing public pressure, it is likely that policy changes created by tobacco tax initiatives will dissipate into something acceptable to powerful insider interests, such as the tobacco and medical service provider industries.

Visual Perception Based Rate Control Algorithm for HEVC

NASA Astrophysics Data System (ADS)

Feng, Zeqi; Liu, PengYu; Jia, Kebin

2018-01-01

For HEVC, rate control is an indispensably important video coding technology to alleviate the contradiction between video quality and the limited encoding resources during video communication. However, the rate control benchmark algorithm of HEVC ignores subjective visual perception. For key focus regions, bit allocation of LCU is not ideal and subjective quality is unsatisfied. In this paper, a visual perception based rate control algorithm for HEVC is proposed. First bit allocation weight of LCU level is optimized based on the visual perception of luminance and motion to ameliorate video subjective quality. Then λ and QP are adjusted in combination with the bit allocation weight to improve rate distortion performance. Experimental results show that the proposed algorithm reduces average 0.5% BD-BR and maximum 1.09% BD-BR at no cost in bitrate accuracy compared with HEVC (HM15.0). The proposed algorithm devotes to improving video subjective quality under various video applications.

26 CFR 1.1446-3 - Time and manner of calculating and paying over the 1446 tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... partner (e.g., long-term capital gain allocable to a non-corporate partner, unrecaptured section 1250 gain... partnership structures). However, a foreign partner may not obtain an early refund of such amounts under the...-5(b) (relating to tiered partnership structures). (ii) Substantiation for purposes of claiming the...

Increasing Social Capital and Personal Efficacy through Small-Scale Community Events

ERIC Educational Resources Information Center

Molitor, Fred; Rossi, Melissa; Branton, Lisa; Field, Julie

2011-01-01

California's voter-approved Children and Families Act of 1998 calls for money collected from tobacco taxes to support services for families with children up to 5 years of age. Sacramento County uses a portion of its allocation for small community grants with the specific intent of building social capital among neighbors and across communities. The…

Making Federalism Work in Italy. OECD Economics Department Working Papers No. 590

ERIC Educational Resources Information Center

Bibbee, Alexandra

2007-01-01

Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

26 CFR 1.336-2 - Availability, mechanics, and consequences of section 336(e) election.

Code of Federal Regulations, 2014 CFR

2014-04-01

... target—deemed purchase. New target is treated as acquiring all of its assets from an unrelated person in... target allocates the consideration deemed paid in the transaction in the same manner as new target would...)(iii) of this section (deemed liquidation of old target), new target remains liable for the tax...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... subject to taxation, are not applicable to dividends received from a cooperative association subject to... (including any cooperative or nonprofit corporation engaged in rural electrification) exempt from taxation... A advances to W 45 cents per unit for the products so delivered and allocates to him a retain...

WEALTH, EXPENDITURES AND DECISION-MAKING FOR EDUCATION.

ERIC Educational Resources Information Center

JAMES, H. THOMAS; AND OTHERS

THE SECOND IN A SERIES OF STUDIES OF THE PROCESSES BY WHICH RESOURCES IN THE UNITED STATES ARE ALLOCATED TO THE SUPPORT OF PUBLIC EDUCATION IS PRESENTED. A RATIONALE FOR THE STUDY OF SCHOOL FINANCE WAS FORMULATED AND APPLIED TO EXPLAIN VARIATIONS IN EXPENDITURES ASSOCIATED WITH STATE EFFORTS TO EQUALIZE BOTH EDUCATIONAL BENEFITS AND TAX LOADS.…

Pennies from Heaven? Using Exogenous Tax Variation to Identify Effects of School Resources on Pupil Achievement

ERIC Educational Resources Information Center

Haegeland, Torbjorn; Raaum, Oddbjorn; Salvanes, Kjell G.

2012-01-01

Evidence on the effectiveness of school inputs remains inconclusive, partly due to the challenge of identification as families sort themselves into school districts and resources are potentially allocated to compensate (or reinforce) differences in pupil abilities. Using variation in school resources induced by the location of waterfalls in…

Modern Schools in the 21st Century: Local, State, and Federal Responsibility.

ERIC Educational Resources Information Center

Canavan, Robert

2003-01-01

Cites the daunting need for school construction and repair funds. Explains how the federal Qualified Zone Academy Bonds and the America's Better Classrooms Act allow certain schools to finance the renovating and/or equipping of school facilities on an interest-free basis through the allocation of federal tax credits. Tables list the state…

How Need-Based Financial Aid Reduces College Attrition among Low-Income Public University Students: The Role of Time Use

ERIC Educational Resources Information Center

Goldrick-Rab, Sara; Harris, Douglas N.; Benson, James

2011-01-01

The authors examine whether a need-based financial grant distribution "at random" to 1,500 Wisconsin Pell Grant recipients attending 13 public universities had an impact on how they allocated their time devoted to (a) working, (b) studying, (c) sleeping, and (d) socializing. To test whether time use mediates the relationship between aid…

Academic Delay of Gratification and Children's Study Time Allocation as a Function of Proximity to Consequential Academic Goals

ERIC Educational Resources Information Center

Zhang, Lili; Karabenick, Stuart A.; Maruno, Shun'ichi; Lauermann, Fani

2011-01-01

Students (N=302) in Chinese elementary schools were assessed regarding their academic delay of gratification (ADOG) and reported the time they devoted to non-school study and playtime during an extended interval prior to taking a high-stakes final exam. Students high compared those low in ADOG were more likely to spend time studying and less time…

Toward allocative efficiency in the prescription drug industry.

PubMed

Guell, R C; Fischbaum, M

1995-01-01

Traditionally, monopoly power in the pharmaceutical industry has been measured by profits. An alternative method estimates the deadweight loss of consumer surplus associated with the exercise of monopoly power. Although upper and lower bound estimates for this inefficiency are far apart, they at least suggest a dramatically greater welfare loss than measures of industry profitability would imply. A proposed system would have the U.S. government employing its power of eminent domain to "take" and distribute pharmaceutical patents, providing as "just compensation" the present value of the patent's expected future monopoly profits. Given the allocative inefficiency of raising taxes to pay for the program, the impact of the proposal on allocative efficiency would be at least as good at our lower bound estimate of monopoly costs while substantially improving efficiency at or near our upper bound estimate.

Indirect-Cost Management Guide: Navigating the Sea of Overhead

DTIC Science & Technology

2001-10-01

This is very advantageous to both the contractor and the government be- cause it enables each to become more effi- cient by capitalizing on significant...They are accumulated and then transferred for allocation as an indirect expense. T R A N S F E R R E D T O G & A I N D I R E C T C O S T D I R E C T C O ...463 173 1,773 FICA Taxes 14,804 17,488 8,327 1,943 3,049 925 1,851 694 1,578 Unempl Taxes 1,851 2,186 1,041 243 381 116 231 87 1,064 Retirement Plan

A heuristic method for consumable resource allocation in multi-class dynamic PERT networks

NASA Astrophysics Data System (ADS)

Yaghoubi, Saeed; Noori, Siamak; Mazdeh, Mohammad Mahdavi

2013-06-01

This investigation presents a heuristic method for consumable resource allocation problem in multi-class dynamic Project Evaluation and Review Technique (PERT) networks, where new projects from different classes (types) arrive to system according to independent Poisson processes with different arrival rates. Each activity of any project is operated at a devoted service station located in a node of the network with exponential distribution according to its class. Indeed, each project arrives to the first service station and continues its routing according to precedence network of its class. Such system can be represented as a queuing network, while the discipline of queues is first come, first served. On the basis of presented method, a multi-class system is decomposed into several single-class dynamic PERT networks, whereas each class is considered separately as a minisystem. In modeling of single-class dynamic PERT network, we use Markov process and a multi-objective model investigated by Azaron and Tavakkoli-Moghaddam in 2007. Then, after obtaining the resources allocated to service stations in every minisystem, the final resources allocated to activities are calculated by the proposed method.

Gender inequality in self-reported health among the elderly in contemporary welfare countries: A cross-country analysis of time use activities, socioeconomic positions and family characteristics

PubMed Central

Adjei, Nicholas Kofi; Brand, Tilman; Zeeb, Hajo

2017-01-01

Background Paradoxically, despite their longer life expectancy, women report poorer health than men. Time devoted to differing social roles could be an explanation for the observed gender differences in health among the elderly. The objective of this study was to explain gender differences in self-reported health among the elderly by taking time use activities, socio-economic positions, family characteristics and cross-national differences into account. Methods Data from the Multinational Time Use Study (MTUS) on 13,223 men and 18,192 women from Germany, Italy, Spain, UK and the US were analyzed. Multiple binary logistic regression models were used to examine the association between social factors and health for men and women separately. We further identified the relative contribution of different factors to total gender inequality in health using the Blinder-Oaxaca decomposition method. Results Whereas time allocated to paid work, housework and active leisure activities were positively associated with health, time devoted to passive leisure and personal activities were negatively associated with health among both men and women, but the magnitude of the association varied by gender and country. We found significant gender differences in health in Germany, Italy and Spain, but not in the other countries. The decomposition showed that differences in the time allocated to active leisure and level of educational attainment accounted for the largest health gap. Conclusions Our study represents a first step in understanding cross-national differences in the association between health status and time devoted to role-related activities among elderly men and women. The results, therefore, demonstrate the need of using an integrated framework of social factors in analyzing and explaining the gender and cross-national differences in the health of the elderly population. PMID:28949984

Gender inequality in self-reported health among the elderly in contemporary welfare countries: A cross-country analysis of time use activities, socioeconomic positions and family characteristics.

PubMed

Adjei, Nicholas Kofi; Brand, Tilman; Zeeb, Hajo

2017-01-01

Paradoxically, despite their longer life expectancy, women report poorer health than men. Time devoted to differing social roles could be an explanation for the observed gender differences in health among the elderly. The objective of this study was to explain gender differences in self-reported health among the elderly by taking time use activities, socio-economic positions, family characteristics and cross-national differences into account. Data from the Multinational Time Use Study (MTUS) on 13,223 men and 18,192 women from Germany, Italy, Spain, UK and the US were analyzed. Multiple binary logistic regression models were used to examine the association between social factors and health for men and women separately. We further identified the relative contribution of different factors to total gender inequality in health using the Blinder-Oaxaca decomposition method. Whereas time allocated to paid work, housework and active leisure activities were positively associated with health, time devoted to passive leisure and personal activities were negatively associated with health among both men and women, but the magnitude of the association varied by gender and country. We found significant gender differences in health in Germany, Italy and Spain, but not in the other countries. The decomposition showed that differences in the time allocated to active leisure and level of educational attainment accounted for the largest health gap. Our study represents a first step in understanding cross-national differences in the association between health status and time devoted to role-related activities among elderly men and women. The results, therefore, demonstrate the need of using an integrated framework of social factors in analyzing and explaining the gender and cross-national differences in the health of the elderly population.

Health spending and ability to pay: Business, individuals, and government

PubMed Central

Levit, Katharine R.; Freeland, Mark S.; Waldo, Daniel R.

1989-01-01

Health care spending has grown almost twice as fast as has the gross national product since 1965. Various parties in the health care financing arena have been affected to different degrees by this rising health care spending. As discussed in this article, households, businesses, and government all have had to devote increasing shares of their resources to financing health care. Although businesses have been increasingly burdened, either directly or through higher insurance premiums and Medicare taxes, that burden is less than is popularly believed. PMID:10313090

26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

Code of Federal Regulations, 2010 CFR

2010-04-01

... any extensions of time to file, which falls before the beginning of the current partnership taxable... including any extensions of time to file, which falls within the current partnership taxable year for which...-tier partnership) that is a partner in another partnership (lower-tier partnership)— (A) The rules of...

Operation of the University of Hawaii 2.2 M Telescope on Mauna KEA

NASA Technical Reports Server (NTRS)

Hall, Donald N. B.

1997-01-01

During the period October 5, 1993-October 31, 1997, operation of the University of Hawaii's 2.2-meter telescope was partially funded by NASA Planetary Astronomy Program. During the grant period, the fraction of observing time devoted to studies of solar system objects (e.g., planets, planetary satellites, asteroids, and comets) was approximately 24% (i.e., it exceeded the fractional funding provided by this NASA grant). The number of nights allocated to planetary observing time is summarized. Proposals for use of the solar system observing time coming from within and outside the University of Hawaii competed for this observing time on an equal basis; applications were judged on scientific merit by a time allocation committee at the University of Hawaii.

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges.

PubMed

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer.

Are State legislatures responding to public opinion when allocating funds for tobacco control programs?

PubMed

Snyder, Angela; Falba, Tracy; Busch, Susan; Sindelar, Jody

2004-07-01

This study explored the factors associated with state-level allocations to tobacco-control programs. The primary research question was whether public sentiment regarding tobacco control was a significant factor in the states' 2001 budget decisions. In addition to public opinion, several additional political and economic measures were considered. Significant associations were found between our outcome, state-level tobacco-control funding per capita, and key variables of interest including public opinion, amount of tobacco settlement received, the party affiliation of the governor, the state's smoking rate, excise tax revenue received, and whether the state was a major producer of tobacco. The findings from this study supported our hypothesis that states with citizens who favor more restrictive indoor air policies allocate more to tobacco control. Effective public education to change public opinion and the cultural norms surrounding smoking may affect political decisions and, in turn, increase funding for crucial public health programs.

Evaluating the statewide dissemination of smoking prevention curricula: factors in teacher compliance.

PubMed

Perry, C L; Murray, D M; Griffin, G

1990-12-01

As part of a larger study to evaluate the impact of a state-levied tax increase on tobacco products and the allocation of funds for smoking education, 81 schools were assigned randomly to one of four recommended smoking prevention programs for adolescents. The four programs differed in amount of program structure and extent of teacher training required. A one-session observation was made of 106 teachers in the 81 schools to assess the percentage of time allocated to recommended activities--those based on the social influences model. Data suggest an explicit curriculum with designed activities and face-to-face teacher training results in greater compliance to prescribed program components.

The passage and initial implementation of Oregon's Measure 44

PubMed Central

Goldman, L.; Glantz, S.

1999-01-01

OBJECTIVE—To prepare a history of the passage and early implementation of Ballot Measure 44, "An Act to Support the Oregon Health Plan", and tobacco control policymaking in Oregon. Measure 44 raised cigarette taxes in Oregon by US$0.30 per pack, and dedicated 10% of the revenues to tobacco control.
METHODS—Data were gathered from interviews with members of the Committee to Support the Oregon Health Plan, Measure 44's campaign committee, as well as with state and local officials, and tobacco control advocates. Additional information was obtained from public documents, internal memoranda, and news reports.
RESULTS—Although the tobacco industry outspent Measure 44's supporters 7 to 1, the initiative passed with 56% of the vote. Even before the election, tobacco control advocates were working to develop an implementation plan for the tobacco control programme. They mounted a successful lobbying campaign to see that the legislature did not divert tobacco control funds to other uses. They also stopped industry efforts to limit the scope of the programme. The one shortcoming of the tobacco control forces was not getting involved in planning the initiative early enough to influence the amount of money that was devoted to tobacco control. Although public health groups provided 37% of the money it cost to pass Measure 44, only 10% of revenues were devoted to tobacco control.
CONCLUSIONS—Proactive planning and aggressive implementation can secure passage of tobacco control initiatives and see that the associated implementing legislation follows good public health practice.


Keywords: advocacy; legislation; implementation; tobacco tax PMID:10599577

Who pays the most cigarette tax in Turkey.

PubMed

Önder, Zeynep; Yürekli, Ayda A

2016-01-01

Although higher taxation of tobacco products is considered the most cost-effective tobacco control policy, its negative impact on low-income groups is one of the arguments used against it. To investigate the impact of current excise taxes and the increases of excise taxes on tobacco and household expenditures by expenditure tertiles, and examine who pays excise taxes in general. Impacts of excise taxes on cigarettes are examined with a budgetary approach. We first estimate the price elasticity of cigarettes by expenditure tertiles using data from the 2003 Turkish Household Expenditure Survey, the most recent data set covering detailed tobacco product information relevant to our analysis. We then conduct a number of simulation analyses by increasing the excise taxes per pack of cigarettes and examine the impacts of these increases on household expenditures. Finally, as excise tax increases, we predict the total excise tax paid by households in different expenditure tertiles and compare the concentration curve of excise tax spending with the Lorenz curve showing the cumulative share of total household expenditures by expenditure tertiles. We estimate the progressivity coefficient that measures the area between the Lorenz and concentration curves. The low-income group is found to be the most sensitive to tax and price increases. It spends a relatively higher share of the household expenditure on cigarettes compared with higher income groups. However, the results suggest a different outcome as excise tax increases; the share of household expenditures spent on cigarettes declines for all household tertiles but a significant reduction occurs on the lowest expenditure tertile, suggesting that increases in excise taxes are progressive. Furthermore, the highest expenditure tertile pays the highest excise tax among expenditure tertiles, and their share in total excise revenue increases as the excise tax per pack of cigarettes increases. The poor smoking households benefit the most from increases in excise taxes; from a budgetary perspective, as they reduce their smoking consumption significantly, the share of their excise payment in total household expenditures declines. From a health perspective, they are likely to have more health benefits as their consumption reduces. Government revenues are also predicted to increase with increased excise taxes, and the government can allocate a part of these revenue increases on implementing and enforcing other tobacco control measures including cessation support and smoke-free environments. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Sustainable funding of health initiatives in Wonju, Republic of Korea via a tobacco consumption tax.

PubMed

Nam, Eun Woo; De Leeuw, Evelyne; Moon, Ji Young; Ikeda, Nayu; Dorjsuren, Bayarsaikhan; Park, Myung Bae

2011-12-01

Wonju is the first municipality in the Republic of Korea to fund the Healthy City project through municipal revenues from the local tobacco consumption tax. We investigated the process of the local tobacco consumption tax being approved as the main source of financing for the local Healthy City project. We also examined the sustainability and sufficiency of the funding by looking at the pricing policies instituted for cigarettes, smoking prevalence, cigarette consumption and revenues from local tobacco consumption as well as the budgetary allocations among programs in the city. The strong initiative of the mayor of Wonju was one of the factors that enabled the earmarking of the local tobacco consumption tax for the Healthy City Wonju project. He consulted academic counselors and persuaded the municipal government and the City Council to approve the bill. Despite the increasing price of cigarettes in Korea, adequate funding can be sustained to cover the short-term and mid-term programs in Wonju for at least 5 years of the mayor's term, because the smoking rate is persistently high. Analyzing the effects of strong leadership on the part of local authorities and the balance between revenues from the tobacco tax and the prevalence of smoking in the face of anti-smoking policies would be helpful for other countries and communities interested in developing sustainable Healthy Cities projects.

7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 13 2011-01-01 2009-01-01 true Section 515 Nonprofit Set Aside (NPSA) B Exhibit B to... Allocation of Loan and Grant Program Funds Pt. 1940, Subpt. L, Exh. B Exhibit B to Subpart L of Part 1940...; and B. Is a private organization that has nonprofit, tax exempt status under section 501(c)(3) or...

Cap and trade schemes on waste management: a case study of the landfill allowance trading scheme (LATS) in England.

PubMed

Calaf-Forn, Maria; Roca, Jordi; Puig-Ventosa, Ignasi

2014-05-01

The Landfill Allowance Trading Scheme (LATS) is one of the main instruments used in England to enforce the landfill diversion targets established in the Directive 1999/31/EC of the European Parliament and of the Council of 26 April 1999 on the landfill of waste (Landfill Directive). Through the LATS, biodegradable municipal waste (BMW) allowances for landfilling are allocated to each local authority, otherwise known as waste disposal authorities (WDAs). The quantity of landfill allowances received is expected to decrease continuously from 2005/06 to 2019/20 so as to meet the objectives of the Landfill Directive. To achieve their commitments, WDAs can exchange, buy, sell or transfer allowances among each other, or may re-profile their own allocation through banking and/or borrowing. Despite the goals for the first seven years - which included two target years (2005/06 and 2009/10) - being widely achieved (the average allocation of allowances per WDA was 22.9% higher than those finally used), market activity among WDAs was high and prices were not very stable. Results in terms of waste reduction and recycling levels have been satisfactory. The reduction of BMW landfilled (in percentage) was higher during the first seven years of the LATS period (2005/06-2011/12) (around 7% annually) than during the previous period (2001/02-2004/05) (4.2% annually). Since 2008, the significance of the LATS diminished because of an increase in the rate of the UK Landfill Tax. The LATS was suppressed after the 2012/13 target year, before what it was initially scheduled. The purpose of this paper is to describe the particularities of the LATS, analyse its performance as a waste management policy, make a comparison with the Landfill Tax, discuss its main features as regards efficiency, effectiveness and the application of the "polluter pays" principle and finally discuss if the effect of the increase in the Landfill Tax is what made the LATS ultimately unnecessary. Copyright © 2014 Elsevier Ltd. All rights reserved.

Business, Households, and Governments: Health Spending, 1991

PubMed Central

Cowan, Cathy A.; McDonnell, Patricia A.

1993-01-01

Governments have been thrust to the forefront of health care reform efforts as growth in government health care costs was faster than growth in all other sponsor sectors in 1991. In the business sector, real health care costs per worker have risen 65 times faster than real wages and salaries per worker during the past 26 years. Households continue to devote 5 percent of income after taxes to health care, the same percentage for the last 8 years. This article presents data supporting these findings, and an analysis of health care spending by each sponsor sector. PMID:10130577

Financing of Public Community Colleges Revisited: A Look at State Financing as It Relates to Enrollment and Tuition Rates of Public Community Colleges.

ERIC Educational Resources Information Center

Wajngurt, Clara; Jones, Enid B.

Most states fund their community colleges on a flat grant per pupil basis, though some allocate on an overall appropriation. Variations in district wealth are generally equalized by either full state support or state equalization of local tax-paying ability. Four models of state support are currently in operation: (1) negotiation of state support…

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges

PubMed Central

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer. PMID:28103246

Patient-care time allocation by nurse practitioners and physician assistants in the intensive care unit.

PubMed

Carpenter, David L; Gregg, Sara R; Owens, Daniel S; Buchman, Timothy G; Coopersmith, Craig M

2012-02-15

Use of nurse practitioners and physician assistants ("affiliates") is increasing significantly in the intensive care unit (ICU). Despite this, few data exist on how affiliates allocate their time in the ICU. The purpose of this study was to understand the allocation of affiliate time into patient-care and non-patient-care activity, further dividing the time devoted to patient care into billable service and equally important but nonbillable care. We conducted a quasi experimental study in seven ICUs in an academic hospital and a hybrid academic/community hospital. After a period of self-reporting, a one-time monetary incentive of $2,500 was offered to 39 affiliates in each ICU in which every affiliate documented greater than 75% of their time devoted to patient care over a 6-month period in an effort to understand how affiliates allocated their time throughout a shift. Documentation included billable time (critical care, evaluation and management, procedures) and a new category ("zero charge time"), which facilitated record keeping of other patient-care activities. At baseline, no ICUs had documentation of 75% patient-care time by all of its affiliates. In the 6 months in which reporting was tied to a group incentive, six of seven ICUs had every affiliate document greater than 75% of their time. Individual time documentation increased from 53% to 84%. Zero-charge time accounted for an average of 21% of each shift. The most common reason was rounding, which accounted for nearly half of all zero-charge time. Sign out, chart review, and teaching were the next most common zero-charge activities. Documentation of time spent on billable activities also increased from 53% of an affiliate's shift to 63%. Time documentation was similar regardless of during which shift an affiliate worked. Approximately two thirds of an affiliate's shift is spent providing billable services to patients. Greater than 20% of each shift is spent providing equally important but not reimbursable patient care. Understanding how affiliates spend their time and what proportion of time is spent in billable activities can be used to plan the financial impact of staffing ICUs with affiliates.

Concepts, The Journal of Defense Systems Acquisition Management, Autumn 1981, Volume 4, Number 4.

DTIC Science & Technology

1981-01-01

Reduction in corporate tax rates could provide the needed in- centive for defense contractors to increase their capital investments. The time to take...34penalty for non-fulfillment" is found to be useful in incorpo- rating value judgments into the allocation of resources. Penalty for non-fulfill- ment is...Production Rate Changes: I. Redistributing Fixed Overhead Costs, Cm dr. Steve 1. Balut, USN .......................................... 63 II. Effect of

26 CFR 1.199-5 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006...

Code of Federal Regulations, 2010 CFR

2010-04-01

... principles of § 1.704-1(b)(1)(vii): Gross income attributable to DPGR ($1,500 (DPGR) − $810 (allocable CGS... Federal income tax items, as determined under the principles of § 1.704-1(b)(1)(vii): Gross income... effect under section 704(b). In the 2010 taxable year, PRS's only wage expense is $2,000 for marketing...

Slave finite element for non-linear analysis of engine structures. Volume 2: Programmer's manual and user's manual

NASA Technical Reports Server (NTRS)

Witkop, D. L.; Dale, B. J.; Gellin, S.

1991-01-01

The programming aspects of SFENES are described in the User's Manual. The information presented is provided for the installation programmer. It is sufficient to fully describe the general program logic and required peripheral storage. All element generated data is stored externally to reduce required memory allocation. A separate section is devoted to the description of these files thereby permitting the optimization of Input/Output (I/O) time through efficient buffer descriptions. Individual subroutine descriptions are presented along with the complete Fortran source listings. A short description of the major control, computation, and I/O phases is included to aid in obtaining an overall familiarity with the program's components. Finally, a discussion of the suggested overlay structure which allows the program to execute with a reasonable amount of memory allocation is presented.

Genetic and environmental influences on the allocation of adolescent leisure time activities.

PubMed

Haberstick, Brett C; Zeiger, Joanna S; Corley, Robin P

2014-01-01

There is a growing recognition of the importance of the out-of-school activities in which adolescents choose to participate. Youth activities vary widely in terms of specific activities and in time devoted to them but can generally be grouped by the type and total duration spent per type. We collected leisure time information using a 17-item leisure time questionnaire in a large sample of same- and opposite-sex adolescent twin pairs (N = 2847). Using both univariate and multivariate genetic models, we sought to determine the type and magnitude of genetic and environmental influences on the allocation of time toward different leisure times. Results indicated that both genetic and shared and nonshared environmental influences were important contributors to individual differences in physical, social, intellectual, family, and passive activities such as watching television. The magnitude of these influences differed between males and females. Environmental influences were the primary factors contributing to the covariation of different leisure time activities. Our results suggest the importance of heritable influences on the allocation of leisure time activity by adolescents and highlight the importance of environmental experiences in these choices.

Genetic and Environmental Influences on the Allocation of Adolescent Leisure Time Activities

PubMed Central

Haberstick, Brett C.; Zeiger, Joanna S.; Corley, Robin P.

2014-01-01

There is a growing recognition of the importance of the out-of-school activities in which adolescents choose to participate. Youth activities vary widely in terms of specific activities and in time devoted to them but can generally be grouped by the type and total duration spent per type. We collected leisure time information using a 17-item leisure time questionnaire in a large sample of same- and opposite-sex adolescent twin pairs (N = 2847). Using both univariate and multivariate genetic models, we sought to determine the type and magnitude of genetic and environmental influences on the allocation of time toward different leisure times. Results indicated that both genetic and shared and nonshared environmental influences were important contributors to individual differences in physical, social, intellectual, family, and passive activities such as watching television. The magnitude of these influences differed between males and females. Environmental influences were the primary factors contributing to the covariation of different leisure time activities. Our results suggest the importance of heritable influences on the allocation of leisure time activity by adolescents and highlight the importance of environmental experiences in these choices. PMID:24967407

Cap and trade schemes on waste management: A case study of the Landfill Allowance Trading Scheme (LATS) in England

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

Calaf-Forn, Maria, E-mail: mcalaf@ent.cat; ENT Environment and Management, Carrer Sant Joan 39, First Floor, E-08800 Vilanova i la Geltrú, Barcelona; Roca, Jordi

Highlights: • LATS has been effective to achieve a reduction of the amount of landfilled waste. • LATS has been one of the few environmental instruments for waste management with a cap and trade methodology. • LATS has achieved to increase recycling of the biodegradable and other waste fractions. - Abstract: The Landfill Allowance Trading Scheme (LATS) is one of the main instruments used in England to enforce the landfill diversion targets established in the Directive 1999/31/EC of the European Parliament and of the Council of 26 April 1999 on the landfill of waste (Landfill Directive). Through the LATS, biodegradablemore » municipal waste (BMW) allowances for landfilling are allocated to each local authority, otherwise known as waste disposal authorities (WDAs). The quantity of landfill allowances received is expected to decrease continuously from 2005/06 to 2019/20 so as to meet the objectives of the Landfill Directive. To achieve their commitments, WDAs can exchange, buy, sell or transfer allowances among each other, or may re-profile their own allocation through banking and/or borrowing. Despite the goals for the first seven years – which included two target years (2005/06 and 2009/10) – being widely achieved (the average allocation of allowances per WDA was 22.9% higher than those finally used), market activity among WDAs was high and prices were not very stable. Results in terms of waste reduction and recycling levels have been satisfactory. The reduction of BMW landfilled (in percentage) was higher during the first seven years of the LATS period (2005/06–2011/12) (around 7% annually) than during the previous period (2001/02–2004/05) (4.2% annually). Since 2008, the significance of the LATS diminished because of an increase in the rate of the UK Landfill Tax. The LATS was suppressed after the 2012/13 target year, before what it was initially scheduled. The purpose of this paper is to describe the particularities of the LATS, analyse its performance as a waste management policy, make a comparison with the Landfill Tax, discuss its main features as regards efficiency, effectiveness and the application of the “polluter pays” principle and finally discuss if the effect of the increase in the Landfill Tax is what made the LATS ultimately unnecessary.« less

A dynamic model of soil salinity and drainage generation in irrigated agriculture: A framework for policy analysis

NASA Astrophysics Data System (ADS)

Dinar, Ariel; Aillery, Marcel P.; Moore, Michael R.

1993-06-01

This paper presents a dynamic model of irrigated agriculture that accounts for drainage generation and salinity accumulation. Critical model relationships involving crop production, soil salinity, and irrigation drainage are based on newly estimated functions derived from lysimeter field tests. The model allocates land and water inputs over time based on an intertemporal profit maximization objective function and soil salinity accumulation process. The model is applied to conditions in the San Joaquin Valley of California, where environmental degradation from irrigation drainage has become a policy issue. Findings indicate that in the absence of regulation, drainage volumes increase over time before reaching a steady state as increased quantities of water are allocated to leaching soil salts. The model is used to evaluate alternative drainage abatement scenarios involving drainage quotas and taxes, water supply quotas and taxes, and irrigation technology subsidies. In our example, direct drainage policies are more cost-effective in reducing drainage than policies operating indirectly through surface water use, although differences in cost efficiency are relatively small. In some cases, efforts to control drainage may result in increased soil salinity accumulation, with implications for long-term cropland productivity. While policy adjustments may alter the direction and duration of convergence to a steady state, findings suggest that a dynamic model specification may not be necessary due to rapid convergence to a comon steady state under selected scenarios.

Transferring results of occupational safety and health cost-effectiveness studies from one country to another - a case study.

PubMed

Verbeek, Jos; Pulliainen, Marjo; Kankaanpää, Eila; Taimela, Simo

2010-06-01

There are a limited number of studies about the cost-effectiveness of occupational health and safety (OSH) interventions. Applying the results of a cost-effectiveness study from one country to another is hampered by differences in the organization of healthcare and social security. In order to find out how these problems can be overcome, we transferred the results of a Dutch occupational cost-effectiveness study to the Finnish situation and vice-versa. We recalculated incremental cost-effectiveness ratios (ICER) for the target country based on resource use in the original study and the associated costs in the target country. We also allocated the costs to the employer, the employee, and tax-payers. We found that the ICER did not differ very much from those in the original studies. However, the different healthcare funding structure led to a more unfavorable ICER for employers in the Netherlands. Both interventions represented a cost saving for tax-payers and employees. Employers had to invest euro10-54 to avert one day of sick leave. We conclude that results of cost-effectiveness studies can be transferred from one country to another, but many adjustments are needed. An extensive description of the intervention, a detailed list of resource use, allocation of costs to various parties, and detailed knowledge of the healthcare systems in the original studies are necessary to enable calculations.

Methodological challenges in evaluating health care financing equity in data-poor contexts: lessons from Ghana, South Africa and Tanzania.

PubMed

Borghi, Josephine; Ataguba, John; Mtei, Gemini; Akazili, James; Meheus, Filip; Rehnberg, Clas; Di, McIntyre

2009-01-01

Measurement of the incidence of health financing contributions across socio-economic groups has proven valuable in informing health care financing reforms. However, there is little evidence as to how to carry out financing incidence analysis (FIA) in lower income settings. We outline some of the challenges faced when carrying out a FIA in Ghana, Tanzania and South Africa and illustrate how innovative techniques were used to overcome data weaknesses in these settings. FIA was carried out for tax, insurance and out-of-pocket (OOP) payments. The primary data sources were Living Standards Measurement Surveys (LSMS) and household surveys conducted in each of the countries; tax authorities and insurance funds also provided information. Consumption expenditure and a composite index of socioeconomic status (SES) were used to assess financing equity. Where possible conventional methods of FIA were applied. Numerous challenges were documented and solution strategies devised. LSMS are likely to underestimate financial contributions to health care by individuals. For tax incidence analysis, reported income tax payments from secondary sources were severely under-reported. Income tax payers and shareholders could not be reliably identified. The use of income or consumption expenditure to estimate income tax contributions was found to be a more reliable method of estimating income tax incidence. Assumptions regarding corporate tax incidence had a huge effect on the progressivity of corporate tax and on overall tax progressivity. LSMS consumption categories did not always coincide with tax categories for goods subject to excise tax (e.g., wine and spirits were combined, despite differing tax rates). Tobacco companies, alcohol distributors and advertising agencies were used to provide more detailed information on consumption patterns for goods subject to excise tax by income category. There was little guidance on how to allocate fuel levies associated with 'public transport' use. Hence, calculations of fuel tax on public transport were based on individual expenditure on public transport, the average cost per kilometre and average rates of fuel consumption for each form of transport. For insurance contributions, employees will not report on employer contributions unless specifically requested to and are frequently unsure of their contributions. Therefore, we collected information on total health insurance contributions from individual schemes and regulatory authorities. OOP payments are likely to be under-reported due to long recall periods; linking OOP expenditure and illness incidence questions--omitting preventive care; and focusing on the last service used when people may have used multiple services during an illness episode. To derive more robust estimates of financing incidence, we collected additional primary data on OOP expenditures together with insurance enrolment rates and associated payments. To link primary data to the LSMS, a composite index of SES was used in Ghana and Tanzania and non-durable expenditure was used in South Africa. We show how data constraints can be overcome for FIA in lower income countries and provide recommendations for future studies.

Latent Dirichlet Allocation (LDA) Model and kNN Algorithm to Classify Research Project Selection

NASA Astrophysics Data System (ADS)

Safi’ie, M. A.; Utami, E.; Fatta, H. A.

2018-03-01

Universitas Sebelas Maret has a teaching staff more than 1500 people, and one of its tasks is to carry out research. In the other side, the funding support for research and service is limited, so there is need to be evaluated to determine the Research proposal submission and devotion on society (P2M). At the selection stage, research proposal documents are collected as unstructured data and the data stored is very large. To extract information contained in the documents therein required text mining technology. This technology applied to gain knowledge to the documents by automating the information extraction. In this articles we use Latent Dirichlet Allocation (LDA) to the documents as a model in feature extraction process, to get terms that represent its documents. Hereafter we use k-Nearest Neighbour (kNN) algorithm to classify the documents based on its terms.

East Asia review, 1976-7: Korea (South).

PubMed

Han, D W; Cho, N H

1978-09-01

The Korean fourth 5-year Economic Development Plan (1977-1981) is formulated to reduce the population growth with a population increase targeted at 16.0 in 1981, the crude birth rate at 23.9, and the crude death rate at 6.0. Incentive approaches include: 1) allocating public housing for sterilization acceptors with 2 or fewer children; 2) paying low-income people for undergoing sterilization; 3) providing tax exemption for only 2 children; 4) providing corporate tax exemptions for employee family planning services; and 5) revising family laws to give women inheritance rights. 85% of the couples practise contraception. There is a target female sterilization of 160,000 for 1978 and a deemphasization of condoms and oral contraceptives; in addition, abortion services are being increased. The program budget has increased from a 1975 budget of 3095 million won to 8512 million won (U.S. $17.7 million) in 1977.

General equilibrium incidence of energy taxation

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

Solow, J.L.

1984-04-01

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

Equity, public policy and outpatient specialty mental health services.

PubMed

Savoca, E

1993-01-01

This study provides evidence on the role of the public sector in the allocation of ambulatory specialty mental health services across income groups in the adult population. Results suggest that in the early to mid-1980s, the tax and transfer system effectively lowered the price of services to the poor and the rich, thus causing the highest use by persons at the extreme ends of the income distribution. High utilization at the low end of the income scale can be largely attributed to publicly provided insurance. A comparison of demand prior to the Medicaid cuts brought on by the Omnibus Budget and Reconciliation Act (OBRA) of 1981 with post-OBRA estimates reveals the extreme sensitivity of demand to changes in coverage. Among upper income groups the results imply that the implicit price of specialty mental health care falls as income rises. This finding is consistent with the hypothesis that the government's exclusion of health benefits and expenditures from taxation effectively lowers the price of medical services to individuals in high marginal income tax brackets. It also suggests that recent proposals to limit the tax exclusion of employer-paid premiums may lead to a more equitable distribution of resources in the specialty mental health sector.

Decentralization in Zambia: resource allocation and district performance.

PubMed

Bossert, Thomas; Chitah, Mukosha Bona; Bowser, Diana

2003-12-01

Zambia implemented an ambitious process of health sector decentralization in the mid 1990s. This article presents an assessment of the degree of decentralization, called 'decision space', that was allowed to districts in Zambia, and an analysis of data on districts available at the national level to assess allocation choices made by local authorities and some indicators of the performance of the health systems under decentralization. The Zambian officials in health districts had a moderate range of choice over expenditures, user fees, contracting, targeting and governance. Their choices were quite limited over salaries and allowances and they did not have control over additional major sources of revenue, like local taxes. The study found that the formula for allocation of government funding which was based on population size and hospital beds resulted in relatively equal per capita expenditures among districts. Decentralization allowed the districts to make decisions on internal allocation of resources and on user fee levels and expenditures. General guidelines for the allocation of resources established a maximum and minimum percentage to be allocated to district offices, hospitals, health centres and communities. Districts tended to exceed the maximum for district offices, but the large urban districts and those without public district hospitals were not even reaching the minimum for hospital allocations. Wealthier and urban districts were more successful in raising revenue through user fees, although the proportion of total expenditures that came from user fees was low. An analysis of available indicators of performance, such as the utilization of health services, immunization coverage and family planning activities, found little variation during the period 1995-98 except for a decline in immunization coverage, which may have also been affected by changes in donor funding. These findings suggest that decentralization may not have had either a positive or negative impact on services.

DCAA Contract Audit Manual. Volume 2, Chapters 12 - 15, Appendixes A - I. Volume 2

DTIC Science & Technology

1995-01-01

facilities for cafe - curred by the contractor. terias, dining rooms, canteens, lunch (FACs 84-15, 7 Apr 86) wagons, vending machines, living accom...Voluntary Accounting WGI 5990.23 CCH Change CAS-WG 79-24-Allocation of Business Unit G&A Expenses WGI 5990.24 CCH CAS-WG 81-25-State Income/ Franchise ...Recommendation (FPRR) CAM 9-1202. 2 FRAME Describing the Sampling Frame CAM B- 209 FRANCHISE CAS-WG 81-25-State Income/ Franchise Tax WGI 5990.25 CCH

Equitable fund allocation, an economical approach for sustainable waste load allocation.

PubMed

Ashtiani, Elham Feizi; Niksokhan, Mohammad Hossein; Jamshidi, Shervin

2015-08-01

This research aims to study a novel approach for waste load allocation (WLA) to meet environmental, economical, and equity objectives, simultaneously. For this purpose, based on a simulation-optimization model developed for Haraz River in north of Iran, the waste loads are allocated according to discharge permit market. The non-dominated solutions are initially achieved through multiobjective particle swarm optimization (MOPSO). Here, the violation of environmental standards based on dissolved oxygen (DO) versus biochemical oxidation demand (BOD) removal costs is minimized to find economical total maximum daily loads (TMDLs). This can save 41% in total abatement costs in comparison with the conventional command and control policy. The BOD discharge permit market then increases the revenues to 45%. This framework ensures that the environmental limits are fulfilled but the inequity index is rather high (about 4.65). For instance, the discharge permit buyer may not be satisfied about the equity of WLA. Consequently, it is recommended that a third party or institution should be in charge of reallocating the funds. It means that the polluters which gain benefits by unfair discharges should pay taxes (or funds) to compensate the losses of other polluters. This intends to reduce the costs below the required values of the lowest inequity index condition. These compensations of equitable fund allocation (EFA) may help to reduce the dissatisfactions and develop WLA policies. It is concluded that EFA in integration with water quality trading (WQT) is a promising approach to meet the objectives.

The Effects of Research & Development Funding on Scientific Productivity: Academic Chemistry, 1990-2009.

PubMed

Rosenbloom, Joshua L; Ginther, Donna K; Juhl, Ted; Heppert, Joseph A

2015-01-01

This article examines the relationship between Research & Development (R&D) funding and the production of knowledge by academic chemists. Using articles published, either raw counts or adjusted for quality, we find a strong, positive causal effect of funding on knowledge production. This effect is similar across subsets of universities, suggesting a relatively efficient allocation of R&D funds. Finally, we document a rapid acceleration in the rate at which chemical knowledge was produced in the late 1990s and early 2000s relative to the financial and human resources devoted to its production.

The Effects of Research & Development Funding on Scientific Productivity: Academic Chemistry, 1990-2009

PubMed Central

Rosenbloom, Joshua L.; Ginther, Donna K.; Juhl, Ted; Heppert, Joseph A.

2015-01-01

This article examines the relationship between Research & Development (R&D) funding and the production of knowledge by academic chemists. Using articles published, either raw counts or adjusted for quality, we find a strong, positive causal effect of funding on knowledge production. This effect is similar across subsets of universities, suggesting a relatively efficient allocation of R&D funds. Finally, we document a rapid acceleration in the rate at which chemical knowledge was produced in the late 1990s and early 2000s relative to the financial and human resources devoted to its production. PMID:26372555

Create a good learning environment and motivate active learning enthusiasm

NASA Astrophysics Data System (ADS)

Bi, Weihong; Fu, Guangwei; Fu, Xinghu; Zhang, Baojun; Liu, Qiang; Jin, Wa

2017-08-01

In view of the current poor learning initiative of undergraduates, the idea of creating a good learning environment and motivating active learning enthusiasm is proposed. In practice, the professional tutor is allocated and professional introduction course is opened for college freshman. It can promote communication between the professional teachers and students as early as possible, and guide students to know and devote the professional knowledge by the preconceived form. Practice results show that these solutions can improve the students interest in learning initiative, so that the active learning and self-learning has become a habit in the classroom.

Smoke and mirrors: how Massachusetts diverted millions in tobacco tax revenues.

PubMed

Ritch, Wendy A; Begay, Michael E

2002-07-01

This study examines the politics of appropriating Question 1 tobacco tax revenues in the first budget year after Massachusetts voters passed the ballot initiative in 1992. The initiative increased the tobacco tax on cigarettes by 25 cents per pack and on smokeless tobacco by 25% of the wholesale price. Data were collected from newspapers, letters, memoranda, budgets, press releases, legislative floor debates, government documents, legislative journals, personal interviews, and tobacco industry documents that were downloaded from the Tobacco Archives internet site. During the first budget year, programmes mentioned by the initiative that were not exclusively tobacco related accounted for 27% of total Question 1 expenditures, while 50% of the revenues were allocated for programmes that were neither mentioned by the initiative nor provided any tobacco education, prevention, and cessation services. Only 23% of Question 1 funds were appropriated for programmes that provided exclusively tobacco education, prevention, and cessation services. Question 1 revenues were also used to supplant funding for pre-existing programmes, which was explicitly prohibited by the initiative. The first budget year became the template for Question 1 appropriations in subsequent fiscal years. Politics did not end after voters passed Question 1. Public health advocates lacked a strategy and budget plan to influence the appropriation of Question 1 funds after the passage of this ballot initiative.

Smoke and mirrors: how Massachusetts diverted millions in tobacco tax revenues.

PubMed

Ritch, W A; Begay, M E

2001-12-01

This study examines the politics of appropriating Question 1 tobacco tax revenues in the first budget year after Massachusetts voters passed the ballot initiative in 1992. The initiative increased the tobacco tax on cigarettes by 25 cents per pack and on smokeless tobacco by 25% of the wholesale price. Data were collected from newspapers, letters, memoranda, budgets, press releases, legislative floor debates, government documents, legislative journals, personal interviews, and tobacco industry documents that were downloaded from the Tobacco Archives internet site. During the first budget year, programmes mentioned by the initiative that were not exclusively tobacco related accounted for 27% of total Question 1 expenditures, while 50% of the revenues were allocated for programmes that were neither mentioned by the initiative nor provided any tobacco education, prevention, and cessation services. Only 23% of Question 1 funds were appropriated for programmes that provided exclusively tobacco education, prevention, and cessation services. Question 1 revenues were also used to supplant funding for pre-existing programmes, which was explicitly prohibited by the initiative. The first budget year became the template for Question 1 appropriations in subsequent fiscal years. Politics did not end after voters passed Question 1. Public health advocates lacked a strategy and budget plan to influence the appropriation of Question 1 funds after the passage of this ballot initiative.

Regional air quality management aspects of climate change: impact of climate mitigation options on regional air emissions.

PubMed

Rudokas, Jason; Miller, Paul J; Trail, Marcus A; Russell, Armistead G

2015-04-21

We investigate the projected impact of six climate mitigation scenarios on U.S. emissions of carbon dioxide (CO2), sulfur dioxide (SO2), and nitrogen oxides (NOX) associated with energy use in major sectors of the U.S. economy (commercial, residential, industrial, electricity generation, and transportation). We use the EPA U.S. 9-region national database with the MARKet Allocation energy system model to project emissions changes over the 2005 to 2050 time frame. The modeled scenarios are two carbon tax, two low carbon transportation, and two biomass fuel choice scenarios. In the lower carbon tax and both biomass fuel choice scenarios, SO2 and NOX achieve reductions largely through pre-existing rules and policies, with only relatively modest additional changes occurring from the climate mitigation measures. The higher carbon tax scenario projects greater declines in CO2 and SO2 relative to the 2050 reference case, but electricity sector NOX increases. This is a result of reduced investments in power plant NOX controls in earlier years in anticipation of accelerated coal power plant retirements, energy penalties associated with carbon capture systems, and shifting of NOX emissions in later years from power plants subject to a regional NOX cap to those in regions not subject to the cap.

Alleviating inequality in climate policy costs: an integrated perspective on mitigation, damage and adaptation

NASA Astrophysics Data System (ADS)

De Cian, E.; Hof, A. F.; Marangoni, G.; Tavoni, M.; van Vuuren, D. P.

2016-07-01

Equity considerations play an important role in international climate negotiations. While policy analysis has often focused on equity as it relates to mitigation costs, there are large regional differences in adaptation costs and the level of residual damage. This paper illustrates the relevance of including adaptation and residual damage in equity considerations by determining how the allocation of emission allowances would change to counteract regional differences in total climate costs, defined as the costs of mitigation, adaptation, and residual damage. We compare emission levels resulting from a global carbon tax with two allocations of emission allowances under a global cap-and-trade system: one equating mitigation costs and one equating total climate costs as share of GDP. To account for uncertainties in both mitigation and adaptation, we use a model-comparison approach employing two alternative modeling frameworks with different damage, adaptation cost, and mitigation cost estimates, and look at two different climate goals. Despite the identified model uncertainties, we derive unambiguous results on the change in emission allowance allocation that could lessen the unequal distribution of adaptation costs and residual damages through the financial transfers associated with emission trading.

Power corrupts co-operation: cognitive and motivational effects in a double EEG paradigm.

PubMed

Kanso, Riam; Hewstone, Miles; Hawkins, Erin; Waszczuk, Monika; Nobre, Anna Christina

2014-02-01

This study investigated the effect of interpersonal power on co-operative performance. We used a paired electro-encephalogram paradigm: pairs of participants performed an attention task, followed by feedback indicating monetary loss or gain on every trial. Participants were randomly allocated to the power-holder, subordinate or neutral group by creating different levels of control over how a joint monetary reward would be allocated. We found that power was associated with reduced behavioural accuracy. Event-related potential analysis showed that power-holders devoted less motivational resources to their targets than did subordinates or neutrals, but did not differ at the level of early conflict detection. Their feedback potential results showed a greater expectation of rewards but reduced subjective magnitude attributed to losses. Subordinates, on the other hand, were asymmetrically sensitive to power-holders' targets. They expected fewer rewards, but attributed greater significance to losses. Our study shows that power corrupts balanced co-operation with subordinates.

Power corrupts co-operation: cognitive and motivational effects in a double EEG paradigm

PubMed Central

Kanso, Riam; Hewstone, Miles; Hawkins, Erin; Waszczuk, Monika; Nobre, Anna Christina

2014-01-01

This study investigated the effect of interpersonal power on co-operative performance. We used a paired electro-encephalogram paradigm: pairs of participants performed an attention task, followed by feedback indicating monetary loss or gain on every trial. Participants were randomly allocated to the power-holder, subordinate or neutral group by creating different levels of control over how a joint monetary reward would be allocated. We found that power was associated with reduced behavioural accuracy. Event-related potential analysis showed that power-holders devoted less motivational resources to their targets than did subordinates or neutrals, but did not differ at the level of early conflict detection. Their feedback potential results showed a greater expectation of rewards but reduced subjective magnitude attributed to losses. Subordinates, on the other hand, were asymmetrically sensitive to power-holders’ targets. They expected fewer rewards, but attributed greater significance to losses. Our study shows that power corrupts balanced co-operation with subordinates. PMID:23160813

The business of radiology: cost accounting.

PubMed

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

Modelling the impact of raising tobacco taxes on public health and finance.

PubMed

Goodchild, Mark; Perucic, Anne-Marie; Nargis, Nigar

2016-04-01

To investigate the potential for tobacco tax to contribute to the 2030 agenda for sustainable development by reducing tobacco use, saving lives and generating tax revenues. A model of the global cigarette market in 2014--developed using data for 181 countries--was used to quantify the impact of raising cigarette excise in each country by one international dollar (I$) per 20-cigarette pack. All currencies were converted into I$ using purchasing power parity exchange rates. The results were summarized by income group and region. According to our model, the tax increase would lead the mean retail price of cigarettes to increase by 42%--from 3.20 to 4.55 I$ per 20-cigarette pack. The prevalence of daily smoking would fall by 9%--from 14.1% to 12.9% of adults--resulting in 66 million fewer smokers and 15 million fewer smoking-attributable deaths among the adults who were alive in 2014. Cigarette excise revenue would increase by 47%--from 402 billion to 593 billion I$--giving an extra 190 billion I$s in revenue. This, in turn, could help create the fiscal space required to finance development priorities. For example, if the extra revenue was allocated to health budgets, public expenditure on health could increase by 4% globally. Tobacco taxation can prevent millions of smoking-attributable deaths throughout the world and contribute to achieving the sustainable development goals. There is also potential for tobacco taxation to create the fiscal space needed to finance development, particularly in low- and middle-income countries.

Modelling the impact of raising tobacco taxes on public health and finance

PubMed Central

Perucic, Anne-Marie; Nargis, Nigar

2016-01-01

Abstract Objective To investigate the potential for tobacco tax to contribute to the 2030 agenda for sustainable development by reducing tobacco use, saving lives and generating tax revenues. Methods A model of the global cigarette market in 2014 – developed using data for 181 countries – was used to quantify the impact of raising cigarette excise in each country by one international dollar (I$) per 20-cigarette pack. All currencies were converted into I$ using purchasing power parity exchange rates. The results were summarized by income group and region. Findings According to our model, the tax increase would lead the mean retail price of cigarettes to increase by 42% – from 3.20 to 4.55 I$ per 20-cigarette pack. The prevalence of daily smoking would fall by 9% – from 14.1% to 12.9% of adults – resulting in 66 million fewer smokers and 15 million fewer smoking-attributable deaths among the adults who were alive in 2014. Cigarette excise revenue would increase by 47% – from 402 billion to 593 billion I$ – giving an extra 190 billion I$s in revenue. This, in turn, could help create the fiscal space required to finance development priorities. For example, if the extra revenue was allocated to health budgets, public expenditure on health could increase by 4% globally. Conclusion Tobacco taxation can prevent millions of smoking-attributable deaths throughout the world and contribute to achieving the sustainable development goals. There is also potential for tobacco taxation to create the fiscal space needed to finance development, particularly in low- and middle-income countries. PMID:27034518

Vision problems are a leading source of modifiable health expenditures.

PubMed

Rein, David B

2013-12-13

According to recent studies, visual problems represent one of the top contributors to economic health burden in the United States. This burden is divided nearly equally between direct expenditures for the care and treatment of visual problems, and the indirect costs of outcomes caused by low vision, including productivity losses, the cost of care, and incremental nursing home placements. A large amount of academic research is devoted to visual science, the biology of the visual system, and the medical treatment of visual disorders. Compared to the burden, a disproportionate share of this research is devoted to the study of retinal disorders and glaucoma. This is understandable, as research into the retina and optic nerve has the potential to unlock fundamental insights into the nature of sight and visual cognition. However, population visual health and the functionality that depends upon it also may benefit greatly from additional research into areas of prevention, rehabilitation, and adaptation. In addition, comparative research into the benefits of resource allocation across prevention, treatment, and rehabilitative resources could lead to improvements in population health.

Three essays on pricing and risk management in electricity markets

NASA Astrophysics Data System (ADS)

Kotsan, Serhiy

2005-07-01

A set of three papers forms this dissertation. In the first paper I analyze an electricity market that does not clear. The system operator satisfies fixed demand at a fixed price, and attempts to minimize "cost" as indicated by independent generators' supply bids. No equilibrium exists in this situation, and the operator lacks information sufficient to minimize actual cost. As a remedy, we propose a simple efficient tax mechanism. With the tax, Nash equilibrium bids still diverge from marginal cost but nonetheless provide sufficient information to minimize actual cost, regardless of the tax rate or number of generators. The second paper examines a price mechanism with one price assigned for each level of bundled real and reactive power. Equilibrium allocation under this pricing approach raises system efficiency via better allocation of the reactive power reserves, neglected in the traditional pricing approach. Pricing reactive power should be considered in the bundle with real power since its cost is highly dependent on real power output. The efficiency of pricing approach is shown in the general case, and tested on the 30-bus IEEE network with piecewise linear cost functions of the generators. Finally the third paper addresses the problem of optimal investment in generation based on mean-variance portfolio analysis. It is assumed the investor can freely create a portfolio of shares in generation located on buses of the electrical network. Investors are risk averse, and seek to minimize the variance of the weighted average Locational Marginal Price (LMP) in their portfolio, and to maximize its expected value. I conduct simulations using a standard IEEE 68-bus network that resembles the New York - New England system and calculate LMPs in accordance with the PJM methodology for a fully optimal AC power flow solution. Results indicate that the network topology is a crucial determinant of the investment decision as line congestion makes it difficult to deliver power to certain nodes at system peak load. Determining those nodes is an important task for an investor in generation as well as the transmission system operator.

Spousal Bargaining Over Care for Elderly Parents in China: Imbalances in Sex Ratios Influence the Allocation of Support

PubMed Central

Porter, Maria

2017-01-01

Using a unique Chinese survey of parents and adult children, this paper examines how married children negotiate with their spouses for time devoted to caring for their own parents. Applying a collective bargaining framework, I show that the sex ratio at marriage shifts household bargaining in favour of the husband's parents when women are less scarce, or against his parents when women are scarcer. Such changing dynamics in the family may potentially reverse the current preference for sons in China, implying that those with sons, rather than daughters, may be increasingly in need of state support. PMID:28989182

An approximate dynamic programming approach to resource management in multi-cloud scenarios

NASA Astrophysics Data System (ADS)

Pietrabissa, Antonio; Priscoli, Francesco Delli; Di Giorgio, Alessandro; Giuseppi, Alessandro; Panfili, Martina; Suraci, Vincenzo

2017-03-01

The programmability and the virtualisation of network resources are crucial to deploy scalable Information and Communications Technology (ICT) services. The increasing demand of cloud services, mainly devoted to the storage and computing, requires a new functional element, the Cloud Management Broker (CMB), aimed at managing multiple cloud resources to meet the customers' requirements and, simultaneously, to optimise their usage. This paper proposes a multi-cloud resource allocation algorithm that manages the resource requests with the aim of maximising the CMB revenue over time. The algorithm is based on Markov decision process modelling and relies on reinforcement learning techniques to find online an approximate solution.

Recognition of a person named entity from the text written in a natural language

NASA Astrophysics Data System (ADS)

Dolbin, A. V.; Rozaliev, V. L.; Orlova, Y. A.

2017-01-01

This work is devoted to the semantic analysis of texts, which were written in a natural language. The main goal of the research was to compare latent Dirichlet allocation and latent semantic analysis to identify elements of the human appearance in the text. The completeness of information retrieval was chosen as the efficiency criteria for methods comparison. However, it was insufficient to choose only one method for achieving high recognition rates. Thus, additional methods were used for finding references to the personality in the text. All these methods are based on the created information model, which represents person’s appearance.

Climate warming shifts carbon allocation from stemwood to roots in calcium-depleted spruce forests

USGS Publications Warehouse

Lapenis, Andrei Gennady; Lawrence, Gregory B.; Heim, Alexander; Zheng, Chengyang; Shortle, Walter

2013-01-01

Increased greening of northern forests, measured by the Normalized Difference Vegetation Index (NDVI), has been presented as evidence that a warmer climate has increased both net primary productivity (NPP) and the carbon sink in boreal forests. However, higher production and greener canopies may accompany changes in carbon allocation that favor foliage or fine roots over less decomposable woody biomass. Furthermore, tree core data throughout mid- and northern latitudes have revealed a divergence problem (DP), a weakening in tree ring responses to warming over the past half century that is receiving increasing attention, but remains poorly understood. Often, the same sites exhibit trend inconsistency phenomenon (TIP), namely positive, or no trends in growing season NDVI where negative trends in tree ring indexes are observed. Here we studied growth of two Norway spruce (Picea abies) stands in western Russia that exhibited both the DP and TIP but were subject to soil acidification and calcium depletion of differing timing and severity. Our results link the decline in radial growth starting in 1980 to a shift in carbon allocation from wood to roots driven by a combination of two factors: (a) soil acidification that depleted calcium and impaired root function and (b) earlier onset of the growing season that further taxed the root system. The latter change in phenology appears to act as a trigger at both sites to push trees into nutrient limitation as the demand for Ca increased with the longer growing season, thereby causing the shift in carbon allocation.

Social Security reform: evaluating current proposals. Latest results of the EBRI-SSASIM2 policy simulation model.

PubMed

Copeland, C; VanDerhei, J; Salisbury, D L

1999-06-01

The present Social Security program has been shown to be financially unsustainable in the future without modification to the current program. The purpose of this Issue Brief, EBRI's fourth in a series on Social Security reform, is threefold: to illustrate new features of the EBRI-SSASIM2 policy simulation model not available in earlier EBRI publications, to expand quantitative analysis to specific proposals, and to evaluate the uncertainty involved in proposals that rely on equity investment. This analysis compares the Gregg/Breaux-Kolbe/Stenholm (GB-KS) and Moynihan/Kerrey proposals with three generic or "traditional" reforms: increasing taxes, reducing benefits, and/or increasing the retirement age. Both proposals would create individual accounts by "carving out" funds from current Social Security payroll taxes. This analysis also examines other proposed changes that would "add on" to existing Social Security funds through the use of general revenue transfers and/or investment in the equities market. President Clinton has proposed a general revenue transfer and the collective investment of some of the OASDI trust fund assets in equities. Reps. Archer and Shaw have proposed a general revenue tax credit to establish individual accounts that would be invested partially in the equities markets. When comparing Social Security reform proposals that would specifically alter benefit levels, the Moynihan/Kerrey bill compares quite favorably with the other proposals in both benefit levels and payback ratios, when individuals elect to use the individual account option. In contrast, the GB-KS bills do not compare quite as favorably for their benefit levels, but do compare favorably in terms of payback ratios. An important comparison in these bills is the administrative costs of managing the individual accounts, since benefits can be lowered by up to 23 percent when going from the assumed low to high administrative costs. Moreover, allowing individuals to decide whether to save the 2 percent of their OASDI taxable income or to receive higher takehome pay, as would be allowed in Moynihan/Kerrey, could lead to substantial differences in ultimate retirement income. Allowing for individual investment choices and using actual 401(k) participant allocation data, as opposed to an assumed average allocation for everyone, results in substantial differences in account balances. The Archer/Shaw approach mandates a 60 percent/40 percent equity/bond split specifically to avoid the variations in returns that arise from individual investment allocation decisions. Although there are greater chances for higher returns for equity investment in the president's proposal, there are also greater chances for worse outcomes. This is also true for other reforms that would invest Social Security assets in equities.

Impact of economic policies on reducing tobacco use among Medicaid clients in New York.

PubMed

Murphy, Jill M; Shelley, Donna; Repetto, Patricia M; Cummings, K Michael; Mahoney, Martin C

2003-07-01

New York State (NYS) recently implemented Medicaid coverage for prescription pharmacologic adjuncts for cessation and a 55-cent excise tax on a pack of cigarettes. This study examined awareness and use of stop smoking medications and changes in smoking/purchasing behavior among Medicaid clients. Participants (n = 173) were English-speaking Medicaid clients ages 18-64 years who currently smoked cigarettes and volunteered to be interviewed while waiting to reregister with the NYC Medicaid Office during early 2001. Data were collected using a brief (10-min) interviewer-administered questionnaire. Over 80% of Medicaid clients reported some desire to stop smoking and 40% intended to stop smoking in the next 6 months. Awareness of Medicaid coverage for tobacco cessation pharmacotherapy was 7% for nicotine replacement therapy and 13% for bupropion. Use of these stop smoking medications varied across products but in general was low (<10%). Half of the Medicaid clients reported changing their smoking behavior as a result of the cigarette tax increase. The majority of Medicaid clients report a desire to stop smoking, but these economic influences alone are insufficient to substantially reduce smoking in this population. These findings emphasize the importance of allocating a portion of tobacco tax revenue to promote both expanded awareness of this prescription benefit among Medicaid clients and to support programs to further assist low-income smokers in their attempts to stop smoking.

HUGO urges genetic benefit-sharing.

PubMed

2000-01-01

In view of the fact that for-profit enterprise exceeds public expenditures on genetic research and that benefits from the Human Genome Project may accrue only to rich people in rich nations, the HUGO Ethics Committee discussed the necessity of benefit-sharing. Discussions involved case examples ranging from single-gene to multi-factorial disorders and included the difficulties of defining community, especially when multifactorial diseases are involved. The Committee discussed arguments for benefit-sharing, including common heritage, the genome as a common resource, and three types of justice: compensatory, procedural, and distributive. The Committee also discussed the importance of community participation in defining benefit, agreed that companies involved in health have special obligations beyond paying taxes, and recommended they devote 1-3% of net profits to healthcare infrastructure or humanitarian efforts.

Franchise fees reexamined

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

Osteryoung, J.S.

The author examines franchise fees imposed by local governments and allocated by electric utilities to see if the fees are more equitably applied by the spread or direct method. Examples are drawn from Florida to illustrate how, under the spread method, customers living outside the franchise area contribute 60 percent of the allocated fees but have no control over how they are calculated or spent by the utility. Some cities use excess franchise fees to lower municipal taxes or to provide extra municipal services not available to those in the nonfranchise area. Also at issue is the value of themore » small amount of land used for utility right-of-way, which is of no value to the nonfranchise area customer. The author concludes that franchise fees imposed for the purpose of raising municipal revenues should be directly applied to only those customers living within the franchise area. Direct application of fees, by drawing the customer's attention to the total cost of utilities, could help to restrain future costs. (DCK)« less

Carbon emission allowance allocation with a mixed mechanism in air passenger transport.

PubMed

Qiu, Rui; Xu, Jiuping; Zeng, Ziqiang

2017-09-15

Air passenger transport carbon emissions have become a great challenge for both governments and airlines because of rapid developments in the aviation industry in recent decades. In this paper, a mixed mechanism composed of a cap-and-trade mechanism and a carbon tax mechanism is developed to assist governments in allocating carbon emission allowances to airlines operating on the routes. Combined this mixed mechanism with an equilibrium strategy, a bi-level multi-objective model is proposed for an air passenger transport carbon emission allowance allocation problem, in which a government is considered as a leader and the airlines as the followers. An interactive solution approach integrating a genetic algorithm and an interactive evolutionary mechanism is designed to search for satisfactory solutions of the proposed model. A case study is then presented to show its practicality and efficiency in mitigating carbon emissions. Sensitivity analyses under different tradable and taxable levels are also conducted, which can give the government insights as to the tradeoffs between lowering carbon intensity and improving airlines' operations. The computational results demonstrate that the mixed mechanism can assist greatly in carbon emission mitigation for air passenger transport and therefore, it should be established as part of air passenger transport carbon emission policies. Copyright © 2017 Elsevier Ltd. All rights reserved.

A review of distributed parameter groundwater management modeling methods

USGS Publications Warehouse

Gorelick, Steven M.

1983-01-01

Models which solve the governing groundwater flow or solute transport equations in conjunction with optimization techniques, such as linear and quadratic programing, are powerful aquifer management tools. Groundwater management models fall in two general categories: hydraulics or policy evaluation and water allocation. Groundwater hydraulic management models enable the determination of optimal locations and pumping rates of numerous wells under a variety of restrictions placed upon local drawdown, hydraulic gradients, and water production targets. Groundwater policy evaluation and allocation models can be used to study the influence upon regional groundwater use of institutional policies such as taxes and quotas. Furthermore, fairly complex groundwater-surface water allocation problems can be handled using system decomposition and multilevel optimization. Experience from the few real world applications of groundwater optimization-management techniques is summarized. Classified separately are methods for groundwater quality management aimed at optimal waste disposal in the subsurface. This classification is composed of steady state and transient management models that determine disposal patterns in such a way that water quality is protected at supply locations. Classes of research missing from the literature are groundwater quality management models involving nonlinear constraints, models which join groundwater hydraulic and quality simulations with political-economic management considerations, and management models that include parameter uncertainty.

A Review of Distributed Parameter Groundwater Management Modeling Methods

NASA Astrophysics Data System (ADS)

Gorelick, Steven M.

1983-04-01

Models which solve the governing groundwater flow or solute transport equations in conjunction with optimization techniques, such as linear and quadratic programing, are powerful aquifer management tools. Groundwater management models fall in two general categories: hydraulics or policy evaluation and water allocation. Groundwater hydraulic management models enable the determination of optimal locations and pumping rates of numerous wells under a variety of restrictions placed upon local drawdown, hydraulic gradients, and water production targets. Groundwater policy evaluation and allocation models can be used to study the influence upon regional groundwater use of institutional policies such as taxes and quotas. Furthermore, fairly complex groundwater-surface water allocation problems can be handled using system decomposition and multilevel optimization. Experience from the few real world applications of groundwater optimization-management techniques is summarized. Classified separately are methods for groundwater quality management aimed at optimal waste disposal in the subsurface. This classification is composed of steady state and transient management models that determine disposal patterns in such a way that water quality is protected at supply locations. Classes of research missing from the literature are groundwater quality management models involving nonlinear constraints, models which join groundwater hydraulic and quality simulations with political-economic management considerations, and management models that include parameter uncertainty.

Two-stage seasonal streamflow forecasts to guide water resources decisions and water rights allocation

NASA Astrophysics Data System (ADS)

Block, P. J.; Gonzalez, E.; Bonnafous, L.

2011-12-01

Decision-making in water resources is inherently uncertain producing copious risks, ranging from operational (present) to planning (season-ahead) to design/adaptation (decadal) time-scales. These risks include human activity and climate variability/change. As the risks in designing and operating water systems and allocating available supplies vary systematically in time, prospects for predicting and managing such risks become increasingly attractive. Considerable effort has been undertaken to improve seasonal forecast skill and advocate for integration to reduce risk, however only minimal adoption is evident. Impediments are well defined, yet tailoring forecast products and allowing for flexible adoption assist in overcoming some obstacles. The semi-arid Elqui River basin in Chile is contending with increasing levels of water stress and demand coupled with insufficient investment in infrastructure, taxing its ability to meet agriculture, hydropower, and environmental requirements. The basin is fed from a retreating glacier, with allocation principles founded on a system of water rights and markets. A two-stage seasonal streamflow forecast at leads of one and two seasons prescribes the probability of reductions in the value of each water right, allowing water managers to inform their constituents in advance. A tool linking the streamflow forecast to a simple reservoir decision model also allows water managers to select a level of confidence in the forecast information.

On the brink of reform: Four bills vie for the Superfund reauthorization title

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

Zodrow, J.J.

1995-12-01

After months of hearings in the House of Representatives and the Senate, Congress is poised to reform the Comprehensive Environmental Response, Compensation and Liability Act of 1980. Without CERCLA reauthorization, no federal tax dollars will be allocated to the Superfund for remediating contaminated industrial sites. Authorization to pay into the Superfund expired officially in 1994, and only $2.8 billion remains in the trust fund, enough to run the program through next September at its current annual budget of $1.4 billion. Critics state that Congress acted ambitiously in enacting CERCLA 15 years ago in response to a general belief that onlymore » dozens of contaminated sites existed and could be addressed within a few years. However, the Environmental Protection Agency since 1980 has named 1,300 sites to the National Priorities List. Many contend that the Superfund program was not designed to be a clearinghouse for a multitude of site cleanups. CERCLA`s complicated procedural requirements and taxing transactional costs, some say, were intended to apply to a few, highly toxic sites.« less

The relationship between state capacity measures and allocations to children and youth with special needs within the MCH Services Block Grant.

PubMed

Margolis, Lewis H; Mayer, Michelle; Clark, Kathryn A; Farel, Anita M

2009-07-01

To examine the association between state economic, political and health services capacity and state allocations for Title V capacity for Children and Youth with Special Health Care Needs (CSHCN). Numerous datasets were reviewed to select 13 state capacity measures: per capita Gross State Product (economic); governor's institutional powers and legislative professionalism (political); percent of Children with Special Health Care Needs, percent of uninsured children, percent of children enrolled in Medicaid, state health funds as a percent of Gross State Product, ratio of Medicaid to Medicare fees, percent of children in Medicaid enrolled in managed care, per capita Medicaid expenditures for children, ratios of pediatricians/family practitioners and pediatric subspecialists per 10,000 children, and categorical versus functional state definition of CSHCN (health). Five measures of Title V capacity were selected from the Title V Information System, four that reflect allocation decisions by states and the fifth a state assessment of the role of families in Title V decision-making: ratio of state/federal Title V spending; per capita state Title V spending; percent of state Title V spending on CSHCN; state per child spending on CSHCN; and, state Title V Family Participation Score. OLS regression was used to model the association between state and Title V capacity measures. The percentage of the state's gross state product (GSP) accounted for by state health funds and the per capita GSP were positively associated with the per capita expenditures on all children. The percentage of CSHCN in the state was negatively associated with the ratio of state to federal support for Title V and the per child expenditures on CSHCN. Lower family participation scores were associated with having a hybrid legislature; however, higher family participation scores were found in states using a functional definition of special needs. Measures of state economic, political and health services capacity do not demonstrate consistent and significant associations with the Title V capacity measures that we explored. States with greater economic capacity appear to devote more financial resources to Title V. Our finding that per capita CSHCN expenditures are negatively associated with the percentage of CSHCN in the state suggests that there is an upper limit on what states devote to CSHCN. Our current understanding of what state factors influence Title V capacity remains limited.

Confidence building in Northeast Asia: Possible first steps for cooperation on the Korean peninsula

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

Vannoni, M.; Biringer, K.

International relations are often devoted to establishing agreements that define, control, or regulate issues of potential conflict or dispute. These agreements span a full range of national and international issues from human rights to resource allocations and national security. The scope of these agreements can vary from bilateral arrangements to global treaties or control regimes. In many cases, elements of the agreement are monitored to verify compliance or increase confidence among parties that the terms of the agreement are being met. This article outlines options for cooperation on the Korean peninsula that could build confidence and reduce tension. The rolemore » of monitoring technology in helping to implement such agreements is also described.« less

[Emigration of Quebec physicians: motivation for departure and return].

PubMed

Leduc, N; Bilodeau, H; Contandriopoulos, A P; Sainte-Marie, G; Fournier, M A; Dandavino, A

2001-01-01

Since the 80's, outmigration of physicians from Quebec is steadily increasing. About 46 percent of outmigrating doctors explain their move by factors related to their occupational life (higher income, greater opportunity in the academic career, larger amount of resources devoted to the health care system). Nearly 40 percent relate their decision to personal factors (greater job opportunity for their wife/husband, quality of family life...). The factors linked to the context of the receiving place (political climate, linguistic regulations, income tax level...) play a minor role on the migration decision. As concerns the returning physicians, 80 percent explain their decision by personal factors. The factors linked to the occupational life have a lower role. It appears therefore that doctor outmigration from Quebec is not directly determined by manpower policies adopted by the Province during the last two decades, except the policies directly linked to the income level of professionals.

Environmental education evaluation: time to reflect, time for change.

PubMed

Crohn, Kara; Birnbaum, Matthew

2010-05-01

Evaluation in environmental education is fairly nascent despite decades-long attention to its importance. In setting the context for future chapters appearing in this special issue of the Journal of Evaluation and Program Planning, attention is devoted to the political circumstances associated with retrenchment in the public sector and increased involvement of citizens in environmental issues in their regions. It further is nested in the context of potential political reforms in a stable market democracy where education is but one strategy that can be bundled with regulations and taxes/subsidies. Additional attention is directed to explaining many of the key evaluation theories--utilization-focused evaluation, evaluative capacity building, and program-theory driven evaluation. The final section of this chapter situates the subsequent chapters of this volume based on the demographic target (youth or adult) as well as connection to a particular evaluation theory. Copyright 2009 Elsevier Ltd. All rights reserved.

Buying Thermography

NASA Astrophysics Data System (ADS)

Madding, Robert P.

1981-01-01

The cost of thermographic information obtained by contracting for a service is compared to that of buying equipment and doing the work in-house. A breakeven analysis method is used to find the number of days per year an instrument must be used to justify buying it. Life-cycle costing techniques are used to find the equivalent annual cost of various classes of thermographic instruments. Results indicate that a full-time person earning 20,000 annually must use a 30,000 instrument at least 73 days per year if thermography can otherwise be contracted for $675 per day. By devoting a person to thermography part-time, the number of inspection days for this case can be reduced to about 28. Further in-house advantage can be gained by considering investment tax credits, salvage value and, to some extent, accelerated depreciation. Techniques for finding the breakeven number of inspection days for other costs are developed. A nomogram is included for rapid comparisons.

Does Council Tax Valuation Band (CTVB) correlate with Under-Privileged Area 8 (UPA8) score and could it be a better 'Jarman Index'?

PubMed Central

Beale, Norman; Taylor, Gordon; Straker-Cook, Dawn

2001-01-01

Background Widespread scepticism persists on the use of the Under-Privileged Area (UPA8) score of Jarman in distributing supplementary resources to so-attributed 'deprived' UK general practices. The search for better 'needs' markers continues. Having already shown that Council Tax Valuation Band (CTVB) is a predictor of UK GP workload, we compare, here, CTVB of residence of a random sample of patients with their respective 'Jarman' scores. Methods Correlation coefficient is calculated between (i) the CTVB of residence of a randomised sample of patients from an English general practice and (ii) the UPA8 scores of the relevant enumeration districts in which they live. Results There is a highly significant correlation between the two measures despite modest study size of 478 patients (85% response). Conclusions The proposal that CTVB is a marker of deprivation and of clinical demand should be examined in more detail: it correlates with 'Jarman', which is already used in NHS resource allocation. But unlike 'Jarman', CTVB is simple, objective, and free of the problems of Census data. CTVB, being household-based, can be aggregated at will. PMID:11716793

Does Council Tax Valuation Band (CTVB) correlate with Under-Privileged Area 8 (UPA8) score and could it be a better 'Jarman Index'?

PubMed

Beale, N; Taylor, G; Straker-Cook, D

2001-01-01

Widespread scepticism persists on the use of the Under-Privileged Area (UPA8) score of Jarman in distributing supplementary resources to so-attributed 'deprived' UK general practices. The search for better 'needs' markers continues. Having already shown that Council Tax Valuation Band (CTVB) is a predictor of UK GP workload, we compare, here, CTVB of residence of a random sample of patients with their respective 'Jarman' scores. Correlation coefficient is calculated between (i) the CTVB of residence of a randomised sample of patients from an English general practice and (ii) the UPA8 scores of the relevant enumeration districts in which they live. There is a highly significant correlation between the two measures despite modest study size of 478 patients (85% response). The proposal that CTVB is a marker of deprivation and of clinical demand should be examined in more detail: it correlates with 'Jarman', which is already used in NHS resource allocation. But unlike 'Jarman', CTVB is simple, objective, and free of the problems of Census data. CTVB, being household-based, can be aggregated at will.

Scheduled physical activity is associated with better academic performance in Chilean school-age children.

PubMed

Burrows, Raquel; Correa-Burrows, Paulina; Orellana, Yasna; Almagiá, Atilio; Lizana, Pablo; Ivanovic, Daniza

2014-11-01

This study was carried out to examine the association between systematic physical activity and academic performance in school kids after controlling for potential sociodemographic and educational confounders. In a random sample of 1271 students from urban Santiago, attending 5th and 9th grade, who took the 2009 System for the Assessment of Educational Quality (SIMCE) tests, we measured physical activity habits, anthropometric characteristics, and socioeconomic status. Academic performance was measured by the standardized SIMCE tests. Logistic regressions assessed the relationship between the allocation of time to weekly scheduled exercise, potential confounding factors, and individual academic performance. About 80% of students reported less than 2 hours of weekly scheduled exercise, while 10.6% and 10.2% reported 2 to 4 hours/week and more than 4 hours/week, respectively. Devoting more than 4 hours/week to scheduled exercise significantly increased (P < .01) the odds of having SIMCE composite z-scores ≥ 50th percentile (OR: 2.3, 95% CI: 1.4 to 3.6) and ≥ 75th percentile (OR: 2.1, 95% CI: 1.3-3.3). Better academic performance was associated with a higher allocation of time to scheduled exercise in school-age children.

Council tax valuation band predicts breast feeding and socio-economic status in the ALSPAC study population.

PubMed

Beale, Norman; Kane, Gill; Gwynne, Mark; Peart, Carole; Taylor, Gordon; Herrick, David; Boyd, Andy

2006-01-11

Breast-feeding rates in the UK are known to vary by maternal socio-economic status but the latter function is imperfectly defined. We test if CTVB (Council Tax Valuation Band - a categorical assessment of UK property values and amenities governing local tax levies) of maternal address predicts, in a large UK regional sample of births, (a) breast-feeding (b) personal and socio-economic attributes of the mothers. Retrospective study of a subset (n.1390 selected at random) of the ALSPAC sample (Avon Longitudinal Study of Parents and Children), a large, geographically defined cohort of mothers followed from early pregnancy to 8 weeks post-delivery. Outcome measures are attitudes to breast-feeding prior to delivery, breast-feeding intention and uptake, demographic and socio-economic attributes of the mothers, CTVB of maternal home address at the time of each birth. Logistic regression analysis, categorical tests. 1360 women divided across the CTVBs--at least 155 in any band or band aggregation. CTVB predicted only one belief or attitude--that bottle-feeding was more convenient for the mother. However only 31% of 'CTVB A infants' are fully breast fed at 4 weeks of life whereas for 'CTVB E+ infants' the rate is 57%. CTVB is also strongly associated with maternal social class, home conditions, parental educational attainment, family income and smoking habit. CTVB predicts breast-feeding rates and links them with social circumstances. CTVB could be used as the basis for accurate resource allocation for community paediatric services: UK breast-feeding rates are low and merit targeted promotion.

Assessing the potential of economic instruments for managing drought risk at river basin scale

NASA Astrophysics Data System (ADS)

Pulido-Velazquez, M.; Lopez-Nicolas, A.; Macian-Sorribes, H.

2015-12-01

Economic instruments work as incentives to adapt individual decisions to collectively agreed goals. Different types of economic instruments have been applied to manage water resources, such as water-related taxes and charges (water pricing, environmental taxes, etc.), subsidies, markets or voluntary agreements. Hydroeconomic models (HEM) provide useful insight on optimal strategies for coping with droughts by simultaneously analysing engineering, hydrology and economics of water resources management. We use HEMs for evaluating the potential of economic instruments on managing drought risk at river basin scale, considering three criteria for assessing drought risk: reliability, resilience and vulnerability. HEMs allow to calculate water scarcity costs as the economic losses due to water deliveries below the target demands, which can be used as a vulnerability descriptor of drought risk. Two generic hydroeconomic DSS tools, SIMGAMS and OPTIGAMS ( both programmed in GAMS) have been developed to evaluate water scarcity cost at river basin scale based on simulation and optimization approaches. The simulation tool SIMGAMS allocates water according to the system priorities and operating rules, and evaluate the scarcity costs using economic demand functions. The optimization tool allocates water resources for maximizing net benefits (minimizing total water scarcity plus operating cost of water use). SIMGAS allows to simulate incentive water pricing policies based on water availability in the system (scarcity pricing), while OPTIGAMS is used to simulate the effect of ideal water markets by economic optimization. These tools have been applied to the Jucar river system (Spain), highly regulated and with high share of water use for crop irrigation (greater than 80%), where water scarcity, irregular hydrology and groundwater overdraft cause droughts to have significant economic, social and environmental consequences. An econometric model was first used to explain the variation of the production value of irrigated agriculture during droughts, assessing revenue responses to varying crop prices and water availability. Hydroeconomic approaches were then used to show the potential of economic instruments in setting incentives for a more efficient management of water resources systems.

Council tax valuation band predicts breast feeding and socio-economic status in the ALSPAC study population

PubMed Central

Beale, Norman; Kane, Gill; Gwynne, Mark; Peart, Carole; Taylor, Gordon; Herrick, David; Boyd, Andy

2006-01-01

Background Breast-feeding rates in the UK are known to vary by maternal socio-economic status but the latter function is imperfectly defined. We test if CTVB (Council Tax Valuation Band – a categorical assessment of UK property values and amenities governing local tax levies) of maternal address predicts, in a large UK regional sample of births, (a) breast-feeding (b) personal and socio-economic attributes of the mothers. Methods Retrospective study of a subset (n.1390 selected at random) of the ALSPAC sample (Avon Longitudinal Study of Parents and Children), a large, geographically defined cohort of mothers followed from early pregnancy to 8 weeks post-delivery. Outcome measures are attitudes to breast-feeding prior to delivery, breast-feeding intention and uptake, demographic and socio-economic attributes of the mothers, CTVB of maternal home address at the time of each birth. Logistic regression analysis, categorical tests. Results Study sample: 1360 women divided across the CTVBs – at least 155 in any band or band aggregation. CTVB predicted only one belief or attitude – that bottle-feeding was more convenient for the mother. However only 31% of 'CTVB A infants' are fully breast fed at 4 weeks of life whereas for 'CTVB E+ infants' the rate is 57%. CTVB is also strongly associated with maternal social class, home conditions, parental educational attainment, family income and smoking habit. Conclusion CTVB predicts breast-feeding rates and links them with social circumstances. CTVB could be used as the basis for accurate resource allocation for community paediatric services: UK breast-feeding rates are low and merit targeted promotion. PMID:16405729

Single Cigarette Sales: State Differences in FDA Advertising and Labeling Violations, 2014, United States

PubMed Central

Lee, Joseph G. L.; Ranney, Leah M.; Goldstein, Adam O.

2016-01-01

Importance: Single cigarettes, which are sold without warning labels and often evade taxes, can serve as a gateway for youth smoking. The Family Smoking Prevention and Tobacco Control Act of 2009 gives the US Food and Drug Administration (FDA) authority to regulate the manufacture, distribution, and marketing of tobacco products, including prohibiting the sale of single cigarettes. To enforce these regulations, the FDA conducted over 335 661 inspections between 2010 and September 30, 2014, and allocated over $115 million toward state inspections contracts. Objective: To examine differences in single cigarette violations across states and determine if likely correlates of single cigarette sales predict single cigarette violations at the state level. Design: Cross-sectional study of publicly available FDA warning letters from January 1 to July 31, 2014. Setting: All 50 states and the District of Columbia. Participants: Tobacco retailer inspections conducted by FDA (n = 33 543). Exposure(s) for Observational Studies: State cigarette tax, youth smoking prevalence, poverty, and tobacco production. Main Outcome(s) and Measure(s): State proportion of FDA warning letters issued for single cigarette violations. Results: There are striking differences in the number of single cigarette violations found by state, with 38 states producing no warning letters for selling single cigarettes even as state policymakers developed legislation to address retailer sales of single cigarettes. The state proportion of warning letters issued for single cigarettes is not predicted by state cigarette tax, youth smoking, poverty, or tobacco production, P = .12. Conclusions and Relevance: Substantial, unexplained variation exists in violations of single cigarette sales among states. These data suggest the possibility of differences in implementation of FDA inspections and the need for stronger quality monitoring processes across states implementing FDA inspections. PMID:25744967

Single Cigarette Sales: State Differences in FDA Advertising and Labeling Violations, 2014, United States.

PubMed

Baker, Hannah M; Lee, Joseph G L; Ranney, Leah M; Goldstein, Adam O

2016-02-01

Single cigarettes, which are sold without warning labels and often evade taxes, can serve as a gateway for youth smoking. The Family Smoking Prevention and Tobacco Control Act of 2009 gives the US Food and Drug Administration (FDA) authority to regulate the manufacture, distribution, and marketing of tobacco products, including prohibiting the sale of single cigarettes. To enforce these regulations, the FDA conducted over 335,661 inspections between 2010 and September 30, 2014, and allocated over $115 million toward state inspections contracts. To examine differences in single cigarette violations across states and determine if likely correlates of single cigarette sales predict single cigarette violations at the state level. Cross-sectional study of publicly available FDA warning letters from January 1 to July 31, 2014. All 50 states and the District of Columbia. Tobacco retailer inspections conducted by FDA (n = 33 543). State cigarette tax, youth smoking prevalence, poverty, and tobacco production. State proportion of FDA warning letters issued for single cigarette violations. There are striking differences in the number of single cigarette violations found by state, with 38 states producing no warning letters for selling single cigarettes even as state policymakers developed legislation to address retailer sales of single cigarettes. The state proportion of warning letters issued for single cigarettes is not predicted by state cigarette tax, youth smoking, poverty, or tobacco production, P = .12. Substantial, unexplained variation exists in violations of single cigarette sales among states. These data suggest the possibility of differences in implementation of FDA inspections and the need for stronger quality monitoring processes across states implementing FDA inspections. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Is council tax valuation band a predictor of mortality?

PubMed Central

Beale, Norman R; Taylor, Gordon J; Straker-Cook, Dawn MK

2002-01-01

Background All current UK indices of socio-economic status have inherent problems, especially those used to govern resource allocation to the health sphere. The search for improved markers continues: this study proposes and tests the possibility that Council Tax Valuation Band (CTVB) might match requirements. Presentation of the hypothesis To determine if there is an association between CTVB of final residence and mortality risk using the death registers of a UK general practice. Testing the hypothesis Standardised death rates and odds ratios (ORs) for groups defined by CTVB of dwelling (A – H) were calculated using one in four denominator samples from the practice lists. Analyses were repeated three times – between number of deaths and CTVB of residence of deceased 1992 – 1994 inclusive, 1995 – 1997 inc., 1998 – 2000 inc. In 856 deaths there were consistent and significant differences in death rates between CTVBs: above average for bands A and B residents; below average for other band residents. There were significantly higher ORs for A, B residents who were female and who died prematurely (before average group life expectancy). Implications of the hypothesis CTVB of final residence appears to be a proxy marker of mortality risk and could be a valuable indicator of health needs resource at household level. It is worthy of further exploration. PMID:12207828

Changing Face of Family Planning Funding in Kenya: A Cross-Sectional Survey of Two Urban Counties.

PubMed

Keyonzo, Nelson; Korir, Julius; Abilla, Faith; Sirera, Morine; Nyakwara, Peter; Bazant, Eva; Waka, Charles; Koskei, Nancy; Kabue, Mark

2017-12-01

As international development partners reduce funding for family planning (FP) programs, the need to estimate the financial resources devoted to FP is becoming increasingly important both at all levels. This cross-sectional assessment examined the FP financing sources, agents, and expenditures in two counties of Kenya for fiscal years 2010/2011 and 2011/2012 to guide local decision-making on financial allocations. Data were collected through a participatory process. This involved stakeholder interviews, review of financial records and service statistics, and a survey of facilities offering FP services. Financing sources and agents were identified, and source amounts calculated. Types of FP provider organizations and the amounts spent by expenditure categories were identified. Overall, five financing sources and seven agents for FP were identified. Total two-year expenditures were KSh 307.8 M (US$ 3.62 M). The government's share of funding rose from 12% to 21% over the two years (p=0.029). In 2010/2011, the largest expense categories were administration, commodities, and labor; however, spending on commodities increased by 47% (p=0.042). This study provides local managers with FP financing and expenditure information for use in budget allocation decision-making. These analyses can be done routinely and replicated in other local counties or countries in a context of devolution.

Essays on the U.S. biofuel policies: Welfare impacts and the potential for reduction of GHG emission

NASA Astrophysics Data System (ADS)

Hossiso, Kassu Wamisho

This dissertation study investigates the impact of the US biofuel policies related to greenhouse gas (GHG) emission regulation, tax credit and renewable fuel standard (RFS2) mandate over production and consumption of ethanol as well as technical and environmental performance of corn ethanol plants. The study develops analytical models and provides quantitative estimation of the impact of various biofuel policies in each of the three chapters. Chapter 1 of this dissertation examines the tradeoff between achieving the environmental goal of minimizing life cycle GHG emissions and minimizing production costs in recently built dry-grind corn ethanol plants. The results indicate that the average ethanol plant is able to reduce GHG emissions by 36 % relative to the level under cost minimization, but production costs are 22 % higher. To move from least cost to least emissions allocations, ethanol plants would on average produce 25 % more of wet byproduct and 47% less of dry byproduct. Using a multi-output, multi-input partial equilibrium model, Chapter 2 explores the impact of the tax credit and RFS2 mandate policy on market price of ethanol, byproducts, corn, and other factor inputs employed in the production of corn ethanol. In the short-run, without tax credit ethanol plants will not have the incentive to produce the minimum level of ethanol required by RFS2. In the long-run, if ethanol plants to have the incentive to produce the minimum RFS2 mandate without tax credit policy, gasoline price will need to increase by order of 50% or more relative to the 2011 price. Chapter 3 develop meta-regression model to investigate the extent to which statistical heterogeneity among results of multiple studies on soil organic carbon (SOC) sequestration rates can be related to one or more characteristics of the studies in response to conventional tillage (CT) and no-till (NT). Regarding the difference in the rate of SOC sequestration between NT and CT, our results shows that the percentage of heterogeneity in the true treatment effect that is attributable to between-study variability is 49%, whereas 51 % is attributable to within-study sampling variability.

It Costs to Be Clean and Fit: Energetics of Comfort Behavior in Breeding-Fasting Penguins

PubMed Central

Viblanc, Vincent A.; Mathien, Adeline; Saraux, Claire; Viera, Vanessa M.; Groscolas, René

2011-01-01

Background Birds may allocate a significant part of time to comfort behavior (e.g., preening, stretching, shaking, etc.) in order to eliminate parasites, maintain plumage integrity, and possibly reduce muscular ankylosis. Understanding the adaptive value of comfort behavior would benefit from knowledge on the energy costs animals are willing to pay to maintain it, particularly under situations of energy constraints, e.g., during fasting. We determined time and energy devoted to comfort activities in freely breeding king penguins (Aptenodytes patagonicus), seabirds known to fast for up to one month during incubation shifts ashore. Methodology/Principal Findings A time budget was estimated from focal and scan sampling field observations and the energy cost of comfort activities was calculated from the associated increase in heart rate (HR) during comfort episodes, using previously determined equations relating HR to energy expenditure. We show that incubating birds spent 22% of their daily time budget in comfort behavior (with no differences between day and night) mainly devoted to preening (73%) and head/body shaking (16%). During comfort behavior, energy expenditure averaged 1.24 times resting metabolic rate (RMR) and the corresponding energy cost (i.e., energy expended in excess to RMR) was 58 kJ/hr. Energy expenditure varied greatly among various types of comfort behavior, ranging from 1.03 (yawning) to 1.78 (stretching) times RMR. Comfort behavior contributed 8.8–9.3% to total daily energy expenditure and 69.4–73.5% to energy expended daily for activity. About half of this energy was expended caring for plumage. Conclusion/Significance This study is the first to estimate the contribution of comfort behavior to overall energy budget in a free-living animal. It shows that although breeding on a tight energy budget, king penguins devote a substantial amount of time and energy to comfort behavior. Such findings underline the importance of comfort behavior for the fitness of colonial seabirds. PMID:21818253

Research of influence of nonlinear optical effects in fine-grained glasses on the transmitted pulse signal

NASA Astrophysics Data System (ADS)

Sultanov, Albert H.; Kanakov, Vladimir I.; Vinogradova, Irina L.

2005-06-01

The present paper is devoted to probing of a possibility of application of the transparent nanostructure quartz at build-up of components of all-optical networks. Nanostructure photos are obtained and diagrams of allocation of grains on the reference sizes built. Measurements of stimulated Mandelshtam-Brillouin (SSMB) scattering in such samples are carried out. It is established, that there is build-down SSMB on 7...10%. The analysis of distortions of a digital signal is theoretically carried theoretically out by action of nonlinear and dispersion optical effects on the part of managing radiation. The theoretical estimation of importance of transmission rate and reflectivity of mirrors of the interference device of management in which limits dispersion distortions will stay in the frames installed by the specifications and tecimical documentation is carried out.

Advanced teleprocessing systems

NASA Astrophysics Data System (ADS)

Kleinrock, L.; Gerla, M.

1982-09-01

This Annual Technical Report covers research covering the period from October 1, 1981 to September 30, 1982. This contract has three primary designated research areas: packet radio systems, resource sharing and allocation, and distributed processing and control. This report contains abstracts of publications which summarize research results in these areas followed by the main body of the report which is devoted to a study of channel access protocols that are executed by the nodes of a network to schedule their transmissions on multi-access broadcast channel. In particular the main body consists of a Ph.D. dissertation, Channel Access Protocols for Multi-Hop Broadcast Packet Radio Networks. This work discusses some new channel access protocols useful for mobile radio networks. Included is an analysis of slotted ALOHA and some tight bounds on the performance of all possible protocols in a mobile environment.

Gender and time allocation of cohabiting and married women and men in France, Italy, and the United States.

PubMed

Bianchi, Suzanne; Lesnard, Laurent; Nazio, Tiziana; Raley, Sara

2014-07-11

Women, who generally do more unpaid and less paid work than men, have greater incentives to stay in marriages than cohabiting unions, which generally carry fewer legal protections for individuals that wish to dissolve their relationship. The extent to which cohabitation is institutionalized, however, is a matter of policy and varies substantially by country. The gender gap in paid and unpaid work between married and cohabiting individuals should be larger in countries where cohabitation is less institutionalized and where those in cohabiting relationships have relatively fewer legal protections should the relationship dissolve, yet few studies have explored this variation. Using time diary data from France, Italy, and the United States, we assess the time men and women devote to paid and unpaid work in cohabiting and married couples. These three countries provide a useful diversity in marital regimes for examining these expectations: France, where cohabitation is most "marriage like" and where partnerships can be registered and carry legal rights; the United States, where cohabitation is common but is short-lived and unstable and where legal protections vary across states; and Italy, where cohabitation is not common and where such unions are not legally acknowledged and less socially approved than in either France or the United States. Cohabitating men's and women's time allocated to market and nonmarket work is generally more similar than married men and women. Our expectations about country differences are only partially borne out by the findings. Greater gender differences in the time allocated to market and nonmarket work are found in Italy relative to either France or the U.S.

Gender and time allocation of cohabiting and married women and men in France, Italy, and the United States

PubMed Central

Bianchi, Suzanne; Lesnard, Laurent; Nazio, Tiziana; Raley, Sara

2014-01-01

BACKGROUND Women, who generally do more unpaid and less paid work than men, have greater incentives to stay in marriages than cohabiting unions, which generally carry fewer legal protections for individuals that wish to dissolve their relationship. The extent to which cohabitation is institutionalized, however, is a matter of policy and varies substantially by country. The gender gap in paid and unpaid work between married and cohabiting individuals should be larger in countries where cohabitation is less institutionalized and where those in cohabiting relationships have relatively fewer legal protections should the relationship dissolve, yet few studies have explored this variation. OBJECTIVE Using time diary data from France, Italy, and the United States, we assess the time men and women devote to paid and unpaid work in cohabiting and married couples. These three countries provide a useful diversity in marital regimes for examining these expectations: France, where cohabitation is most “marriage like” and where partnerships can be registered and carry legal rights; the United States, where cohabitation is common but is short-lived and unstable and where legal protections vary across states; and Italy, where cohabitation is not common and where such unions are not legally acknowledged and less socially approved than in either France or the United States. RESULTS Cohabitating men’s and women’s time allocated to market and nonmarket work is generally more similar than married men and women. Our expectations about country differences are only partially borne out by the findings. Greater gender differences in the time allocated to market and nonmarket work are found in Italy relative to either France or the U.S. PMID:25404866

Systems and Photosystems: Cellular Limits of Autotrophic Productivity in Cyanobacteria

PubMed Central

Burnap, Robert L.

2014-01-01

Recent advances in the modeling of microbial growth and metabolism have shown that growth rate critically depends upon the optimal allocation of finite proteomic resources among different cellular functions and that modeling growth rates becomes more realistic with the explicit accounting for the costs of macromolecular synthesis, most importantly, protein expression. The “proteomic constraint” is considered together with its application to understanding photosynthetic microbial growth. The central hypothesis is that physical limits of cellular space (and corresponding solvation capacity) in conjunction with cell surface-to-volume ratios represent the underlying constraints on the maximal rate of autotrophic microbial growth. The limitation of cellular space thus constrains the size the total complement of macromolecules, dissolved ions, and metabolites. To a first approximation, the upper limit in the cellular amount of the total proteome is bounded this space limit. This predicts that adaptation to osmotic stress will result in lower maximal growth rates due to decreased cellular concentrations of core metabolic proteins necessary for cell growth owing the accumulation of compatible osmolytes, as surmised previously. The finite capacity of membrane and cytoplasmic space also leads to the hypothesis that the species-specific differences in maximal growth rates likely reflect differences in the allocation of space to niche-specific proteins with the corresponding diminution of space devoted to other functions including proteins of core autotrophic metabolism, which drive cell reproduction. An optimization model for autotrophic microbial growth, the autotrophic replicator model, was developed based upon previous work investigating heterotrophic growth. The present model describes autotrophic growth in terms of the allocation protein resources among core functional groups including the photosynthetic electron transport chain, light-harvesting antennae, and the ribosome groups. PMID:25654078

Organizing principles underlying microorganism's growth-robustness trade-off.

PubMed

Bolli, Alessandro; Salvador, Armindo

2014-10-01

Growth Robustness Reciprocity (GRR) is an intriguing microbial manifestation: the impairment of microorganism's growth enhances their ability to resist acute stresses, and vice-versa. This is caused by regulatory interactions that determine higher expression of protection mechanisms in response to low growth rates. But because such regulatory mechanisms are species-specific, GRR must result from convergent evolution. Why does natural selection favor such an outcome? We used mathematical models of optimal cellular resource allocation to identify the general principles underlying GRR. Non-linear optimization allowed to predict allocation patterns of biosynthetic resources (ribosomes devoted to the synthesis of each cell component) that maximize growth. These models predict the down-regulation of stress defenses under high substrate availabilities and low stress levels. Under these conditions, stress tolerance ensues from growth-related damage dilution: the higher the substrate availability, the fastest the dilution of damaged proteins by newly synthesized proteins, the lower the accumulation of damaged components into the cell. In turn, under low substrate availability growth is too slow for effective damage dilution, and the expression of the defenses up to some optimal level then increases growth. As a consequence, slow-growing cells are pre-adapted to withstand acute stresses. Therefore, the observed negative correlation between growth and stress tolerance can be explained as a consequence of optimal resource allocation for maximal growth. We acknowledge fellowship SFRH/BPD/90065/2012 and grants PEst-C/SAU/LA0001/2013-2014 and FCOMP-01-0124-FEDER-020978 financed by FEDER through the "Programa Operacional Factores de Competitividade, COMPETE" and by national funds through "FCT, Fundação para a Ciência e a Tecnologia" (project PTDC/QUI-BIQ/119657/2010). Copyright © 2014. Published by Elsevier Inc.

Effects of perceived school well-being and negative emotionality on students' attentional bias for academic stressors.

PubMed

Scrimin, Sara; Moscardino, Ughetta; Altoè, Gianmarco; Mason, Lucia

2016-06-01

Previous research indicates that children can display different attention allocation patterns in response to threat. However, data are lacking on the possible existence of an attentional bias in response to academic stressors, and whether variables related to school well-being (SWB) and students' individual characteristics may influence such attentional patterns. We aimed to investigate whether students show an attentional bias for school-related stressors. We sought to identify groups of students who differ in their perceived SWB, and to test whether they display different attention allocation patterns. We also examined whether negative emotionality moderates the expected association between students' SWB and attentional bias. Eighth-grade students completed a dot-probe detection task to register attentional patterns towards or away from an academic threatening word. SWB in terms of school anxiety, school-based stress, and perceived class climate was also assessed via self-reports. In addition, participants reported on their negative emotionality. The results indicated that students showed an attentional bias towards words describing academic stressors. Cluster analyses allowed the identification of two groups of students with high versus low SWB. Regression analysis indicated that those with low SWB were more likely to show a greater bias and that negative emotionality moderated this relationship. Specifically, within the context of low SWB, students with high negative emotionality were more prone to biased attention towards school-related stressors compared with students with low negative emotionality. The present data indicate a perceptual bias for the detection of academic threats. Within the school practice, teachers should promote SWB and devote specific attention to students with high negative emotionality to reduce a biased allocation of attention in response to school-related stressors. © 2016 The British Psychological Society.

Transfers of stimulus function during roulette wagering.

PubMed

Dixon, Mark R; Enoch, Mary Rachel; Belisle, Jordan

2017-10-01

Twenty-five recreational gamblers were initially asked to place bets on either red or black positions on a roulette board in a simulated casino setting. Each participant was then exposed to a stimulus pairing observing procedure which attempted to develop equivalence classes between one color (black or red) and traditionally positive words (e.g., love, happy, sex) and another color (black or red) and traditionally negative words (e.g., death, cancer, taxes), in the absence of consequence manipulations. Twenty-one of the twenty-five participants demonstrated greater response allocation to the color position on the roulette board that participated in a relational network with the positive words. Variations in sequencing of experimental conditions had no impact on poststimulus-pairing wagers, but did impact tests for equivalence accuracy. © 2017 Society for the Experimental Analysis of Behavior.

A Review of the Impacts of Different Approaches for Diabetes Prevention and a Framework for Making Investment Decisions

PubMed Central

2018-01-01

This paper selectively reviews the economic research on individual (i.e., diabetes prevention programs and financial rewards for weight loss) and population-wide based diabetes prevention interventions (such as food taxes, nutritional labeling, and worksite wellness programs) that demonstrate a direct reduction in diabetes incidence or improvements in diabetes risk factors such as weight, glucose or glycated hemoglobin. The paper suggests a framework to guide decision makers on how to use the available evidence to determine the optimal allocation of resources across population-wide and individual-based interventions. This framework should also assist in the discussion of what parameters are needed from research to inform decision-making on what might be the optimal mix of strategies to reduce diabetes prevalence. PMID:29543711

A Review of the Impacts of Different Approaches for Diabetes Prevention and a Framework for Making Investment Decisions.

PubMed

Alva, Maria L

2018-03-15

This paper selectively reviews the economic research on individual (i.e., diabetes prevention programs and financial rewards for weight loss) and population-wide based diabetes prevention interventions (such as food taxes, nutritional labeling, and worksite wellness programs) that demonstrate a direct reduction in diabetes incidence or improvements in diabetes risk factors such as weight, glucose or glycated hemoglobin. The paper suggests a framework to guide decision makers on how to use the available evidence to determine the optimal allocation of resources across population-wide and individual-based interventions. This framework should also assist in the discussion of what parameters are needed from research to inform decision-making on what might be the optimal mix of strategies to reduce diabetes prevalence.

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

Letsoalo, A.; Blignaut, J.; de Wet, T.

The South African government is exploring ways to address water scarcity problems by introducing a water resource management charge on the quantity of water used in sectors such as irrigated agriculture, mining, and forestry. It is expected that a more efficient water allocation, lower use, and a positive impact on poverty can be achieved. This paper reports on the validity of these claims by applying a computable general equilibrium model to analyze the triple dividend of water consumption charges in South Africa: reduced water use, more rapid economic growth, and a more equal income distribution. It is shown that anmore » appropriate budget-neutral combination of water charges, particularly on irrigated agriculture and coal mining, and reduced indirect taxes, particularly on food, would yield triple dividends, that is, less water use, more growth, and less poverty.« less

Automated Image Intelligence Adaptive Sensor Management System for High Altitude Long Endurance UAVs in a Dynamic and Anti-Access Area Denial Environment

NASA Astrophysics Data System (ADS)

Kim, Gi Young

The problem we investigate deals with an Image Intelligence (IMINT) sensor allocation schedule for High Altitude Long Endurance UAVs in a dynamic and Anti-Access Area Denial (A2AD) environment. The objective is to maximize the Situational Awareness (SA) of decision makers. The value of SA can be improved in two different ways. First, if a sensor allocated to an Areas of Interest (AOI) detects target activity, then the SA value will be increased. Second, the SA value increases if an AOI is monitored for a certain period of time, regardless of target detections. These values are functions of the sensor allocation time, sensor type and mode. Relatively few studies in the archival literature have been devoted to an analytic, detailed explanation of the target detection process, and AOI monitoring value dynamics. These two values are the fundamental criteria used to choose the most judicious sensor allocation schedule. This research presents mathematical expressions for target detection processes, and shows the monitoring value dynamics. Furthermore, the dynamics of target detection is the result of combined processes between belligerent behavior (target activity) and friendly behavior (sensor allocation). We investigate these combined processes and derive mathematical expressions for simplified cases. These closed form mathematical models can be used for Measures of Effectiveness (MOEs), i.e., target activity detection to evaluate sensor allocation schedules. We also verify these models with discrete event simulations which can also be used to describe more complex systems. We introduce several methodologies to achieve a judicious sensor allocation schedule focusing on the AOI monitoring value. The first methodology is a discrete time integer programming model which provides an optimal solution but is impractical for real world scenarios due to its computation time. Thus, it is necessary to trade off the quality of solution with computation time. The Myopic Greedy Procedure (MGP) is a heuristic which chooses the largest immediate unit time return at each decision epoch. This reduces computation time significantly, but the quality of the solution may be only 95% of optimal (for small size problems). Another alternative is a multi-start random constructive Hybrid Myopic Greedy Procedure (H-MGP), which incorporates stochastic variation in choosing an action at each stage, and repeats it a predetermined number of times (roughly 99.3% of optimal with 1000 repetitions). Finally, the One Stage Look Ahead (OSLA) procedure considers all the 'top choices' at each stage for a temporary time horizon and chooses the best action (roughly 98.8% of optimal with no repetition). Using OSLA procedure, we can have ameliorated solutions within a reasonable computation time. Other important issues discussed in this research are methodologies for the development of input parameters for real world applications.

Treatment Cost Analysis Tool (TCAT) for Estimating Costs of Outpatient Treatment Services

PubMed Central

Flynn, Patrick M.; Broome, Kirk M.; Beaston-Blaakman, Aaron; Knight, Danica K.; Horgan, Constance M.; Shepard, Donald S.

2009-01-01

A Microsoft® Excel-based workbook designed for research analysts to use in a national study was retooled for treatment program directors and financial officers to allocate, analyze, and estimate outpatient treatment costs in the U.S. This instrument can also be used as a planning and management tool to optimize resources and forecast the impact of future changes in staffing, client flow, program design, and other resources. The Treatment Cost Analysis Tool (TCAT) automatically provides feedback and generates summaries and charts using comparative data from a national sample of non-methadone outpatient providers. TCAT is being used by program staff to capture and allocate both economic and accounting costs, and outpatient service costs are reported for a sample of 70 programs. Costs for an episode of treatment in regular, intensive, and mixed types of outpatient treatment types were $882, $1,310, and $1,381 respectively (based on 20% trimmed means and 2006 dollars). An hour of counseling cost $64 in regular, $85 intensive, and $86 mixed. Group counseling hourly costs per client were $8, $11, and $10 respectively for regular, intensive, and mixed. Future directions include use of a web-based interview version, much like some of the commercially available tax preparation software tools, and extensions for use in other modalities of treatment. PMID:19004576

Treatment Cost Analysis Tool (TCAT) for estimating costs of outpatient treatment services.

PubMed

Flynn, Patrick M; Broome, Kirk M; Beaston-Blaakman, Aaron; Knight, Danica K; Horgan, Constance M; Shepard, Donald S

2009-02-01

A Microsoft Excel-based workbook designed for research analysts to use in a national study was retooled for treatment program directors and financial officers to allocate, analyze, and estimate outpatient treatment costs in the U.S. This instrument can also be used as a planning and management tool to optimize resources and forecast the impact of future changes in staffing, client flow, program design, and other resources. The Treatment Cost Analysis Tool (TCAT) automatically provides feedback and generates summaries and charts using comparative data from a national sample of non-methadone outpatient providers. TCAT is being used by program staff to capture and allocate both economic and accounting costs, and outpatient service costs are reported for a sample of 70 programs. Costs for an episode of treatment in regular, intensive, and mixed types of outpatient treatment were $882, $1310, and $1381 respectively (based on 20% trimmed means and 2006 dollars). An hour of counseling cost $64 in regular, $85 intensive, and $86 mixed. Group counseling hourly costs per client were $8, $11, and $10 respectively for regular, intensive, and mixed. Future directions include use of a web-based interview version, much like some of the commercially available tax preparation software tools, and extensions for use in other modalities of treatment.

Greenhouse gas implications of a 32 billion gallon bioenergy landscape in the US

NASA Astrophysics Data System (ADS)

DeLucia, E. H.; Hudiburg, T. W.; Wang, W.; Khanna, M.; Long, S.; Dwivedi, P.; Parton, W. J.; Hartman, M. D.

2015-12-01

Sustainable bioenergy for transportation fuel and greenhouse gas (GHGs) reductions may require considerable changes in land use. Perennial grasses have been proposed because of their potential to yield substantial biomass on marginal lands without displacing food and reduce GHG emissions by storing soil carbon. Here, we implemented an integrated approach to planning bioenergy landscapes by combining spatially-explicit ecosystem and economic models to predict a least-cost land allocation for a 32 billion gallon (121 billion liter) renewable fuel mandate in the US. We find that 2022 GHG transportation emissions are decreased by 7% when 3.9 million hectares of eastern US land are converted to perennial grasses supplemented with corn residue to meet cellulosic ethanol requirements, largely because of gasoline displacement and soil carbon storage. If renewable fuel production is accompanied by a cellulosic biofuel tax credit, CO2 equivalent emissions could be reduced by 12%, because it induces more cellulosic biofuel and land under perennial grasses (10 million hectares) than under the mandate alone. While GHG reducing bioenergy landscapes that meet RFS requirements and do not displace food are possible, the reductions in GHG emissions are 50% less compared to previous estimates that did not account for economically feasible land allocation.

Fertilizer standards for controlling groundwater nitrate pollution from agriculture: El Salobral-Los Llanos case study, Spain

NASA Astrophysics Data System (ADS)

Peña-Haro, S.; Llopis-Albert, C.; Pulido-Velazquez, M.; Pulido-Velazquez, D.

2010-10-01

SummaryAlthough the legislation on groundwater quality targets pollutant concentration, the effects of measures on non-point source pollution control are often evaluated in terms of their emission reduction potential at the source, not on their capacity of reducing the pollutant concentration in groundwater. This paper applies a hydro-economic modelling framework to an aquifer, El Salobral-Los Llanos aquifer (Mancha Oriental, Spain), where nitrate concentrations higher than those allowed by the EU Water Framework Directive and Groundwater Directive are locally found due to the intense fertilizer use in irrigated crops. The approach allows defining the economically optimal allocation of spatially variable fertilizer standards in agricultural basins using a hydro-economic model that links the fertilizer application with groundwater nitrate concentration at different control sites while maximizing net economic benefits. The methodology incorporates results from agronomic simulations, groundwater flow and transport into a management framework that yields the fertilizer allocation that maximizes benefits in agriculture while meeting the environmental standards. The cost of applying fertilizer standards was estimated as the difference between the private net revenues from actual application and the scenarios generated considering the application of the standards. Furthermore, the cost of applying fertilizer standards was compared with the cost of taxing nitrogen fertilizers in order to reduce the fertilizer use to a level that the nitrate concentration in groundwater was below the limit. The results show the required reduction of fertilizer application in the different crop areas depending on its location with regards to the control sites, crop types and soil-plant conditions, groundwater flow and transport processes, time horizon for meeting the standards, and the cost of implementing such a policy (as forgone benefits). According to the results, a high fertilizer price would be required to reduce nitrate concentrations in groundwater below the standard of 50 mg/l. In this particular case, it is more cost-efficient to apply standards to fertilizer use than taxes, although the instrument of fertilizer standards is more difficult to implement and control.

Physical education resources, class management, and student physical activity levels: a structure-process-outcome approach to evaluating physical education effectiveness.

PubMed

Bevans, Katherine B; Fitzpatrick, Leslie-Anne; Sanchez, Betty M; Riley, Anne W; Forrest, Christopher

2010-12-01

This study was conducted to empirically evaluate specific human, curricular, and material resources that maximize student opportunities for physical activity during physical education (PE) class time. A structure-process-outcome model was proposed to identify the resources that influence the frequency of PE and intensity of physical activity during PE. The proportion of class time devoted to management was evaluated as a potential mediator of the relations between resource availability and student activity levels. Data for this cross-sectional study were collected from interviews conducted with 46 physical educators and the systematic observation of 184 PE sessions in 34 schools. Regression analyses were conducted to test for the main effects of resource availability and the mediating role of class management. Students who attended schools with a low student-to-physical educator ratio had more PE time and engaged in higher levels of physical activity during class time. Access to adequate PE equipment and facilities was positively associated with student activity levels. The availability of a greater number of physical educators per student was found to impact student activity levels by reducing the amount of session time devoted to class management. The identification of structure and process predictors of student activity levels in PE will support the allocation of resources and encourage instructional practices that best support increased student activity levels in the most cost-effective way possible. Implications for PE policies and programs are discussed. © 2010, American School Health Association.

The costs of care in general practice: patients compared by the council tax valuation band of their home address.

PubMed

Beale, Norman; Hollinghurst, Sandra; Taylor, Gordon; Gwynne, Mark; Peart, Carole; Straker-Cook, Dawn

2005-06-01

It is difficult to measure and compare workload in UK general practice. A GP/health economist team recently proposed a means of calculating the unit cost of a GP consulting. It is therefore now possible to extrapolate to the costs of other clinical tasks in a practice and then to compare the workloads of caring for different patients and compare between practices. The study aims were: (i) to estimate the relative costs of daily clinical activities within a practice (implying workload); and (ii) to compare the costs of caring for different types of patients categorized by gender, by age, and by socio-economic status as marked by the Council Tax Valuation Band (CTVB) of home address. The study design was a cross-sectional cost comparison of all clinical activity aggregated, by patient, over one year in an English semi-rural general practice. The subjects were 3339 practice patients, randomly selected. The main outcome measures were costs per clinical domain and overall costs per patient per year; both then compared by gender, age group and by CTVB. CTVB is as significant a predictor of patient care cost (workload) as is patient gender and age (both already known). It is now possible to estimate the cost of care of different patients in such a way that NHS planning and especially resource allocation to practices could be improved.

Time allocation of disabled individuals.

PubMed

Pagán, Ricardo

2013-05-01

Although some studies have analysed the disability phenomenon and its effect on, for example, labour force participation, wages, job satisfaction, or the use of disability pension, the empirical evidence on how disability steals time (e.g. hours of work) from individuals is very scarce. This article examines how disabled individuals allocate their time to daily activities as compared to their non-disabled counterparts. Using time diary information from the Spanish Time Use Survey (last quarter of 2002 and the first three quarters of 2003), we estimate the determinants of time (minutes per day) spent on four aggregate categories (market work, household production, tertiary activities and leisure) for a sample of 27,687 non-disabled and 5250 disabled individuals and decompose the observed time differential by using the Oaxaca-Blinder methodology. The results show that disabled individuals devote less time to market work (especially females), and more time to household production (e.g. cooking, cleaning, child care), tertiary activities (e.g., sleeping, personal care, medical treatment) and leisure activities. We also find a significant effect of age on the time spent on daily activities and important differences by gender and disability status. The results are consistent with the hypothesis that disability steals time, and reiterate the fact that more public policies are needed to balance working life and health concerns among disabled individuals. Copyright © 2013 Elsevier Ltd. All rights reserved.

How teachers would spend their time teaching language arts: the mismatch between self-reported and best practices.

PubMed

Cunningham, Anne E; Zibulsky, Jamie; Stanovich, Keith E; Stanovich, Paula J

2009-01-01

As teacher quality becomes a central issue in discussions of children's literacy, both researchers and policy makers alike express increasing concern with how teachers structure and allocate their lesson time for literacy-related activities as well as with what they know about reading development, processes, and pedagogy. The authors examined the beliefs, literacy knowledge, and proposed instructional practices of 121 first-grade teachers. Through teacher self-reports concerning the amount of instructional time they would prefer to devote to a variety of language arts activities, the authors investigated the structure of teachers' implicit beliefs about reading instruction and explored relationships between those beliefs, expertise with general or special education students, years of experience, disciplinary knowledge, and self-reported distribution of an array of instructional practices. They found that teachers' implicit beliefs were not significantly associated with their status as a regular or special education teacher, the number of years they had been teaching, or their disciplinary knowledge. However, it was observed that subgroups of teachers who highly valued particular approaches to reading instruction allocated their time to instructional activities associated with other approaches in vastly different ways. It is notable that the practices of teachers who privileged reading literature over other activities were not in keeping with current research and policy recommendations. Implications and considerations for further research are discussed.

Self-pacing study of faces of different races: metacognitive control over study does not eliminate the cross-race recognition effect.

PubMed

Tullis, Jonathan G; Benjamin, Aaron S; Liu, Xiping

2014-08-01

People often recognize same-race faces better than other-race faces. This cross-race effect (CRE) has been proposed to arise in part because learners devote fewer cognitive resources to encode faces of social out-groups. In three experiments, we evaluated whether learners' other-race mnemonic deficits are due to "cognitive disregard" during study and whether this disregard is under metacognitive control. Learners studied each face either for as long as they wanted (the self-paced condition) or for the average time taken by a self-paced learner (the fixed-rate condition). Self-paced learners allocated equal amounts of study time to same-race and other-race faces, and having control over study time did not change the size of the CRE. In the second and third experiments, both self-paced and fixed-rate learners were given instructions to "individuate" other-race faces. Individuation instructions caused self-paced learners to allocate more study time to other-race faces, but this did not significantly reduce the size of the CRE, even for learners who reported extensive contact with other races. We propose that the differential processing that people apply to faces of different races and the subsequent other-race mnemonic deficit are not due to learners' strategic cognitive disregard of other-race faces.

NASA's Role in Aeronautics: A Workshop. Volume 4: General aviation

NASA Technical Reports Server (NTRS)

1981-01-01

A substantially improved flow of new technology is imperative if the general aviation industry is to maintain a strong world position. Although NASA is the most eminently suited entity available to carry out the necessary research and technology development effort because of its facilities, expertise, and endorsement by the aircraft industry, less than 3% of its aeronautical R&T budget is devoted to general aviation aeronautics. It is recommended that (1) a technology program, particularly one that focuses on improving fuel efficienty and safety, be aggressively pursued by NASA; (2) NASA be assigned the role of leading basic research technology effort in general aviation up through technology demonstration; (3) a strategic plan be developed by NASA, in cooperation with the industry, and implemented in time for the 1982 budget cycle; and (4) a NASA R&T budget be allocated for general aviation adequate to support the proposed plan.

Ground-water yield and potential for irrigated agriculture in the area of the Naval Magazine and Radio Transmitting Facility, Lualualei, Oahu, Hawaii

USGS Publications Warehouse

Shade, P.J.; Takasaki, K.J.

1986-01-01

An estimated additional 2 million gallons per day (mgd) of fresh and slightly brackish water can be developed in Lualualei Valley , Hawaii, for the agricultural outleasing project. Several of these wells could be located in the volcanic aquifer which presently produces water of excellent quality. A secondary line of wells designed to develop water from the Coralline aquifer would capture the flow not captured by the wells in the volcanic aquifer. The chloride concentration of the water pumped from these wells is expected to range between 500 and 1,500 mg/L. The amount of acreage devoted to crops would depend primarily on the water quality and quantity requirements of the type of crops cultivated and on the type of irrigation system employed. The remaining acreage could be allocated for pasture to graze beef cattle. (Author 's abstract)

Child Health Research Funding and Policy: Imperatives and Investments for a Healthier World

PubMed Central

Hay, William W.; Gitterman, Daniel P.; Williams, David A.; Dover, George J.; Sectish, Theodore C.; Schleiss, Mark R.

2011-01-01

Although pediatric research enjoyed significant benefits during the National Institutes of Health (NIH) doubling era, the proportion of the NIH budget devoted to the pediatric-research portfolio has declined overall. In light of this declining support for pediatric biomedical research, the Federation of Pediatric Organizations held a topic symposium at the 2009 Pediatric Academic Societies annual meeting as a forum for discussion of the past and future states of funding, the rationale for directing public funds toward the understanding of child health and disease, and new programs and paradigms for promoting child health research. This report of the symposium is intended to disseminate more broadly the information presented and conclusions discussed to encourage those in the child health research community to exert influence with policy makers to increase the allocation of national funding for this underfunded area. PMID:20457684

Sexual Dimorphism and Sexual Selection: A Unified Economic Analysis1

PubMed Central

Chu, C. Y. Cyrus; Lee, Ronald D.

2012-01-01

We develop a life history model with two sexes, and study the optimal energy allocation strategy of males and females. We join Darwin and others in suggesting that the origin of sexual dimorphism and sexual selection is the difference between male and female reproduction costs. Due to this assumed cost difference, the resulting Bellman equations of gene dynamics in our two-sex life history model imply a large “energy surplus” on the part of males. This allows the male form to devote energy to the development of some costly male traits that help the males to compete for access to females. These costly male traits are sexually dimorphic. Using this life history model, we are able to explain important features of sexual dimorphism, as well as why males often transfer less to their offspring than do females, and why only females have menopause. PMID:22699007

An analysis of factors influencing the teaching of biological evolution in Louisiana public secondary schools

NASA Astrophysics Data System (ADS)

Aguillard, Donald Wayne

Louisiana public school biology teachers were surveyed to investigate their attitudes toward biological evolution. A mixed method investigation was employed using a questionnaire and open-ended interviews. Results obtained from 64 percent of the sample receiving the questionnaire indicate that although teachers endorse the study of evolution as important, instructional time allocated to evolution is disproportionate with its status as a unifying concept of science. Two variables, number of college courses specifically devoted to evolution and number of semester credit hours in biology, produced a significant correlation with emphasis placed on evolution. The data suggest that teachers' knowledge base emerged as the most significant factor in determining degree of classroom emphasis on evolution. The data suggest a need for substantive changes in the training of biology teachers. Thirty-five percent of teachers reported pursuing fewer than 20 semester credit hours in biology and 68 percent reported fewer than three college courses in which evolution was specifically discussed. Fifty percent reported a willingness to undergo additional training about evolution. In spite of the fact that evolution has been identified as a major conceptual theme across all of the sciences, there is strong evidence that Louisiana biology teachers de-emphasize evolutionary theory. Even when biology teachers allocate instructional time to evolutionary theory, many avoid discussion of human evolution. The research data show that only ten percent of teachers reported allocating more than sixty minutes of instructional time to human evolution. Louisiana biology teachers were found to hold extreme views on the subject of creationism as a component of the biology curriculum. Twenty-nine percent indicated that creationism should be taught in high school biology and 25--35 percent allocated instructional time to discussions of creationism. Contributing to the de-emphasis of evolutionary theory, as a unifying theme of biology, is the courtesy extended to classroom teachers to determine what topics are emphasized. The inclusion of evolution in curriculum documents is not sufficient to ensure that evolutionary theory is regarded as a unifying theme of biology. School administrators, science supervisors, and local school boards have a clear responsibility to articulate strong support for requiring classroom discussions of evolutionary theory.

Triple dividends of water consumption charges in South Africa

NASA Astrophysics Data System (ADS)

Letsoalo, Anthony; Blignaut, James; de Wet, Theuns; de Wit, Martin; Hess, Sebastiaan; Tol, Richard S. J.; van Heerden, Jan

2007-05-01

The South African government is exploring ways to address water scarcity problems by introducing a water resource management charge on the quantity of water used in sectors such as irrigated agriculture, mining, and forestry. It is expected that a more efficient water allocation, lower use, and a positive impact on poverty can be achieved. This paper reports on the validity of these claims by applying a computable general equilibrium model to analyze the triple dividend of water consumption charges in South Africa: reduced water use, more rapid economic growth, and a more equal income distribution. It is shown that an appropriate budget-neutral combination of water charges, particularly on irrigated agriculture and coal mining, and reduced indirect taxes, particularly on food, would yield triple dividends, that is, less water use, more growth, and less poverty.

Season-ahead Drought Forecast Models for the Lower Colorado River Authority in Texas

NASA Astrophysics Data System (ADS)

Block, P. J.; Zimmerman, B.; Grzegorzewski, M.; Watkins, D. W., Jr.; Anderson, R.

2014-12-01

The Lower Colorado River Authority (LCRA) in Austin, Texas, manages the Highland Lakes reservoir system in Central Texas, a series of six lakes on the Lower Colorado River. This system provides water to approximately 1.1 million people in Central Texas, supplies hydropower to a 55-county area, supports rice farming along the Texas Gulf Coast, and sustains in-stream flows in the Lower Colorado River and freshwater inflows to Matagorda Bay. The current, prolonged drought conditions are severely taxing the LCRA's system, making allocation and management decisions exceptionally challenging, and affecting the ability of constituents to conduct proper planning. In this work, we further develop and evaluate season-ahead statistical streamflow and precipitation forecast models for integration into LCRA decision support models. Optimal forecast lead time, predictive skill, form, and communication are all considered.

Public higher education in the Philippines

NASA Astrophysics Data System (ADS)

Cardozier, V. R.

1984-06-01

Clearly, the national government of the Philippines has decided to increase the number and comprehensiveness of its public colleges and universities. While private colleges and universities are likely to dominate higher education in the Philippines for the remainer of this century, it appears that public, tax-supported higher education will become increasingly available there. The Philippines is not a wealthy country but it is devoting a substantial portion of its national resources to public higher education. In 1983, higher education received 2.85 percent of the national budget, a figure that has been rising for years. Compared with some highly developed countries, this is not a large percentage, but for a country that has traditionally relied on private higher education, it is a major and growing investment in the public sector. While many of the better universities in the Philippines are private, many other private educational institutions are small and struggling. As their financial resources become more limited, and as less expensive, tax-supported higher education becomes increasingly available, a lot of the struggling private colleges will probably close. This process is also being hastened by actions of the government to upgrade quality, for example in the case of the many private colleges that developed after World War II. In an attempt to improve the academic quality of these marginal institutions, the Ministry of Education, Culture and Sports has been given extensive authority, and while its intrusion into private institutions has been modest by some measures, its requirements are affecting them all and will speed the demise of some. This is bound to lead to a stronger role for public higher education in the Philippines, a country that is striving diligently to improve the education and hence the quality of life of its people.

Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries

PubMed Central

Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

2015-01-01

Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD – it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of ‘ability or willingness to pay’. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease. PMID:25803021

Analysis of the interrelationship of energy, economy, and environment: A model of a sustainable energy future for Korea

NASA Astrophysics Data System (ADS)

Boo, Kyung-Jin

The primary purpose of this dissertation is to provide the groundwork for a sustainable energy future in Korea. For this purpose, a conceptual framework of sustainable energy development was developed to provide a deeper understanding of interrelationships between energy, the economy, and the environment (E 3). Based on this theoretical work, an empirical simulation model was developed to investigate the ways in which E3 interact. This dissertation attempts to develop a unified concept of sustainable energy development by surveying multiple efforts to integrate various definitions of sustainability. Sustainable energy development should be built on the basis of three principles: ecological carrying capacity, economic efficiency, and socio-political equity. Ecological carrying capacity delineates the earth's resource constraints as well as its ability to assimilate wastes. Socio-political equity implies an equitable distribution of the benefits and costs of energy consumption and an equitable distribution of environmental burdens. Economic efficiency dictates efficient allocation of scarce resources. The simulation model is composed of three modules: an energy module, an environmental module and an economic module. Because the model is grounded on economic structural behaviorism, the dynamic nature of the current economy is effectively depicted and simulated through manipulating exogenous policy variables. This macro-economic model is used to simulate six major policy intervention scenarios. Major findings from these policy simulations were: (1) carbon taxes are the most effective means of reducing air-pollutant emissions; (2) sustainable energy development can be achieved through reinvestment of carbon taxes into energy efficiency and renewable energy programs; and (3) carbon taxes would increase a nation's welfare if reinvested in relevant areas. The policy simulation model, because it is based on neoclassical economics, has limitations such that it cannot fully account for socio-political realities (inter- and intra-generational equity) which are core feature of sustainability. Thus, alternative approaches based on qualitative analysis, such as the multi-criteria approach, will be required to complement the current policy simulation model.

Modelling the affordability and distributional implications of future health care financing options in South Africa.

PubMed

McIntyre, Di; Ataguba, John E

2012-03-01

South Africa is considering introducing a universal health care system. A key concern for policy-makers and the general public is whether or not this reform is affordable. Modelling the resource and revenue generation requirements of alternative reform options is critical to inform decision-making. This paper considers three reform scenarios: universal coverage funded by increased allocations to health from general tax and additional dedicated taxes; an alternative reform option of extending private health insurance coverage to all formal sector workers and their dependents with the remainder using tax-funded services; and maintaining the status quo. Each scenario was modelled over a 15-year period using a spreadsheet model. Statistical analyses were also undertaken to evaluate the impact of options on the distribution of health care financing burden and benefits from using health services across socio-economic groups. Universal coverage would result in total health care spending levels equivalent to 8.6% of gross domestic product (GDP), which is comparable to current spending levels. It is lower than the status quo option (9.5% of GDP) and far lower than the option of expanding private insurance cover (over 13% of GDP). However, public funding of health services would have to increase substantially. Despite this, universal coverage would result in the most progressive financing system if the additional public funding requirements are generated through a surcharge on taxable income (but not if VAT is increased). The extended private insurance scheme option would be the least progressive and would impose a very high payment burden; total health care payments on average would be 10.7% of household consumption expenditure compared with the universal coverage (6.7%) and status quo (7.5%) options. The least pro-rich distribution of service benefits would be achieved under universal coverage. Universal coverage is affordable and would promote health system equity, but needs careful design to ensure its long-term sustainability.

Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries.

PubMed

Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

2015-03-01

Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD - it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of 'ability or willingness to pay'. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease.

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...

Investigating the associations between productive housework activities, sleep hours and self-reported health among elderly men and women in western industrialised countries.

PubMed

Adjei, Nicholas Kofi; Brand, Tilman

2018-01-11

After retirement, elderly men and women allocate more time to housework activities, compared to working-age adults. Nonetheless, sleep constitutes the lengthiest time use activity among the elderly, but there has not been any study on the associations between time spent on housework activities, sleep duration and self-reported health among the older population. This study not only examined individual associations between self-reported health and both housework activities and sleep duration, but it also explored self-reported health by the interaction effect between housework activities and sleep duration separately for men and women. Pooled data from the Multinational Time Use Study (MTUS) on 15,333 men and 20,907 women from Germany, Italy, Spain, UK, France, the Netherlands and the US were analysed. Multiple binary logistic regression models were used to examine the associations between three broad categories of housework activities ((1) cooking, cleaning and shopping, (2) gardening and maintenance; (3) childcare) and health. We further investigated the extent to which total housework hours and sleep duration were associated with self-reported health for men and women separately. We found a positive association between time devoted to housework activities, total housework and health status among elderly men and women. Compared to those who spent 1 to 3 h on total productive housework, elderly people who spent >3 to 6 h/day had higher odds of reporting good health (OR = 1.25; 95% CI = 1.14-1.37 among men and OR = 1.10; 95% CI = 1.01-1.20 among women). Both short (<7 h) and long (>8 h) sleep duration were negatively associated with health for both genders. However, the interactive associations between total productive housework, sleep duration, and self-reported health varied among men and women. Among women, long hours of housework combined with either short or long sleep was negatively associated with health. Although time allocation to housework activities may be beneficial to the health among both genders, elderly women have higher odds of reporting poor health when more time is devoted total housework combined with either short or long sleep duration.

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...

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.

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...

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...

Body mass index and economic productivity.

PubMed

Kennedy, E; Garcia, M

1994-11-01

The paper reviews the evidence to date on the nutritional links with productivity and then goes on to provide results from a multi-country study on the effects of increasing body mass index (BMI) on productivity. The research relating nutritional status to work capacity is more consistent than the research linking nutritional status to productivity. None of the studies to date elucidate the pathways through which improved nutrition improves economic productivity. In addition, many of the studies that have been conducted on the nutrition/wage links have been based on samples that contained a disproportionate number of male subjects. The few studies that have disaggregated data by gender report different results for men and women. Research conducted at IFPRI is presented to examine the trends in BMI for men and women across countries and for Kenya to examine the relationships between various measures of nutritional status--BMI and height--and energy expenditures in women. BMIs of men show a more consistent relationship with increasing household income than do the BMIs of women. In the case of the Gambia and Kenya, the mean BMI of women decreases with increasing household income. One reason for the apparently low response of BMI to increasing household income in Kenya is the time allocation patterns of women. Women in the Kenya sample spend the largest proportion of their day in home production activities which are energy intensive. In examining the relationship between nutritional indicators and the time devoted to work, the results suggest a significant, positive association between both BMI and height and the amount of time devoted to work. In the models presented, both BMI and height appear to increase the capacity to carry out work. It is difficult to value much of this work time since a disproportionate share is devoted to home production activities. Some of the more classic methods of measuring economic productivity, such as measuring wage rates, are not relevant for women in this setting. The data from Kenya suggest that more appropriate measures for specifying the value of women's work need to be developed in order to capture some of the nutrition/productivity links which may exist.

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...

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...

Driven to Support: Individual- and County-Level Factors Associated With Public Support for Active Transportation Policies.

PubMed

Cradock, Angie L; Barrett, Jessica L; Chriqui, Jamie F; Evenson, Kelly R; Goins, Karin Valentine; Gustat, Jeanette; Heinrich, Katie M; Perry, Cynthia K; Scanze, Michele; Schmid, Thomas L; Tabak, Rachel G; Umstattd Meyer, M Renee; Valko, Cheryl

2018-03-01

To assess predictors of stated support for policies promoting physically active transportation. Cross-sectional. US counties selected on county-level physical activity and obesity health status. Participants completing random-digit dialed telephone survey (n = 906). Survey measures assessed stated support for 5 policies to promote physically active transportation, access to active transportation facilities, and time spent in a car. County-level estimates included household car dependence and funding for bicycle-pedestrian projects. Multivariable generalized linear mixed models using binary distribution and logit link, accounting for clustering within county. Respondents supported policies for accommodating bicyclists and pedestrians through street improvements (89%), school active transportation programs (75%), employer-funded active commuting incentives (67%), and allocation of public funding (68%) and tax support (56%) for building and maintaining public transit. Residents spending >2 h/d (vs <0.7 hours) in cars were more likely to support street (odds ratio [OR]: 1.87; confidence interval [CI]: 1.09-3.22) and public transit (OR: 1.85; CI: 1.24-2.77) improvements. Residents in counties investing >$1.6 million in bicycle and pedestrian improvements expressed greater support for funding (OR: 1.71; CI: 1.04-2.83) and tax increases (OR: 1.73; CI: 1.08-2.75) for transit improvements compared to those with lower prior investments (<$276 100). Support for policies to enable active transportation is higher where relevant investments in active transportation infrastructure are large (>$1.6 M), public transit is nearby, and respondents drive >2 h/d.

Does fiscal decentralization improve health outcomes? Evidence from infant mortality in Italy.

PubMed

Cavalieri, Marina; Ferrante, Livio

2016-09-01

Despite financial and decision-making responsibilities having been increasingly devolved to lower levels of government worldwide, the potential impact of these reforms remains largely controversial. This paper investigates the hypothesis that a shift towards a higher degree of fiscal autonomy of sub-national governments could improve health outcomes, as measured by infant mortality rates. Italy is used as a case study since responsibilities for healthcare have been decentralized to regions, though the central government still retains a key role in ensuring all citizens uniform access to health services throughout the country. A linear fixed-effects regression model with robust standard errors is employed for a panel of 20 regions over the period 1996-2012 (340 observations in the full sample). Decentralization is proxied by two different indicators, capturing the degree of decision-making autonomy in the allocation of tax revenues and the extent to which regions rely on fiscal transfers from the central government. The results show that a higher proportion of tax revenues raised and/or controlled locally as well as a lower transfer dependency from the central government are consistently associated with lower infant mortality rates, ceteris paribus. The marginal benefit from fiscal decentralization, however, is not constant but depends on the level of regional wealth, favouring poorest regions. In terms of policy implications, this study outlines how the effectiveness of decentralization in improving health outcomes is contingent on the characteristics of the context in which the process takes place. Copyright © 2016 Elsevier Ltd. All rights reserved.

Organizing uninsured safety-net access to specialist physician services.

PubMed

Hall, Mark A

2013-05-01

Arranging referrals for specialist services is often the greatest difficulty that safety-net access programs face in attempting to provide fairly comprehensive services for the uninsured. When office-based community specialists are asked to care for uninsured patients, they cite the following barriers: difficulty determining which patients merit charity care, having to arrange for services patients need from other providers, and concerns about liability for providing inadequate care. Solutions to these barriers to specialist access can be found in the same institutional arrangements that support primary care and hospital services for the uninsured. These safety-net organization structures can be extended to include specialist physician care by funding community health centers to contract for specialist referrals, using free-standing referral programs to subsidize community specialists who accept uninsured patients at discounted rates, and encouraging hospitals through tax exemption or disproportionate share funding to require specialists on their medical staffs to accept an allocation of uninsured office-based referrals.

[Autonomy insurance: An essential innovation in response to the challenges of aging].

PubMed

Hébert, Réjean

2012-03-01

The aging population and the epidemic of chronic diseases requires an accompanying finance reform of long-term care that will become increasingly dominant. Many countries have faced this situation and have set up a separate public funding for such care on the basis of a universal insurance covering both home care and institutions. Canada and Quebec must adopt such autonomy insurance and create a separate fund financed partly by a more judicious use of current budgets and tax credits, and also by a significant investment in home care. An autonomy support benefit could be allocated in kind to fund public services and by contract to pay for services delivered by private, voluntary, and social economy agencies. This benefit would be established following a standardized assessment of functional autonomy achieved by the case manager who will manage the services and control their quality.

Pricing and reimbursement of drugs and medical devices in Hungary.

PubMed

Gulácsi, L; Dávid, T; Dózsa, Cs

2002-01-01

Similarly to other countries of Central and Eastern Europe, Hungary has witnessed massive diffusion of healthcare technology such as drugs and medical devices since 1990. While substantial new pharmaceuticals, medical devices, and procedures have been liberalized, there has been no proper evaluation or training in their use. Healthcare providers have come to find themselves as entrepreneurs in private practice, while patients are acquiring an increasing awareness as customers of healthcare,demanding services in return for their taxes and contributions. This has led to extremely irrational patterns of investment in technology, with most an obvious waste of resources, while leaving basic needs unmet. Both the National Health Insurance Fund and the Ministry of Finance believe that the current pharmaceutical and medical device bill is too high. However, introducing a more transparent and flexible pricing and reimbursement framework may enable a more efficient allocation of the limited resources to be achieved.

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.

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.

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

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

Evolutionary optimality applied to Drosophila experiments: hypothesis of constrained reproductive efficiency.

PubMed

Novoseltsev, V N; Arking, R; Novoseltseva, J A; Yashin, A I

2002-06-01

The general purpose of the paper is to test evolutionary optimality theories with experimental data on reproduction, energy consumption, and longevity in a particular Drosophila genotype. We describe the resource allocation in Drosophila females in terms of the oxygen consumption rates devoted to reproduction and to maintenance. The maximum ratio of the component spent on reproduction to the total rate of oxygen consumption, which can be realized by the female reproductive machinery, is called metabolic reproductive efficiency (MRE). We regard MRE as an evolutionary constraint. We demonstrate that MRE may be evaluated for a particular Drosophila phenotype given the fecundity pattern, the age-related pattern of oxygen consumption rate, and the longevity. We use a homeostatic model of aging to simulate a life history of a representative female fly, which describes the control strain in the long-term experiments with the Wayne State Drosophila genotype. We evaluate the theoretically optimal trade-offs in this genotype. Then we apply the Van Noordwijk-de Jong resource acquisition and allocation model, Kirkwood's disposable soma theory. and the Partridge-Barton optimality approach to test if the experimentally observed trade-offs may be regarded as close to the theoretically optimal ones. We demonstrate that the two approaches by Partridge-Barton and Kirkwood allow a positive answer to the question, whereas the Van Noordwijk-de Jong approach may be used to illustrate the optimality. We discuss the prospects of applying the proposed technique to various Drosophila experiments, in particular those including manipulations affecting fecundity.

Resource allocation and organisational features in Swedish primary diabetes care: Changes from 2006 to 2013.

PubMed

Husdal, Rebecka; Rosenblad, Andreas; Leksell, Janeth; Eliasson, Björn; Jansson, Stefan; Jerdén, Lars; Stålhammar, Jan; Steen, Lars; Wallman, Thorne; Adolfsson, Eva Thors

2017-02-01

To compare the resource allocation and organisational features in Swedish primary diabetes care for patients with type 2 diabetes mellitus (T2DM) between 2006 and 2013. Using a repeated cross-sectional study design, questionnaires covering personnel resources and organisational features for patients with T2DM in 2006 and 2013 were sent to all Swedish primary health care centres (PHCCs) during the following year. In total, 684 (74.3%) PHCCs responded in 2006 and 880 (76.4%) in 2013. Compared with 2006, the median list size had decreased in 2013 (p<0.001), whereas the median number of listed patients with T2DM had increased (p<0.001). Time devoted to patients with T2DM and diabetes-specific education levels for registered nurses (RNs) had increased, and more PHCCs had in-house psychologists (all p<0.001). The use of follow-up systems and medical check-ups had increased (all p<0.05). Individual counselling was more often based on patients' needs, while arrangement of group-based education remained low. Patient participation in setting treatment targets mainly remained low. Even though the diabetes-specific educational level among RNs increased, the arrangement of group-based education and patient participation in setting treatment targets remained low. These results are of concern and should be prioritised as key features in the care of patients with T2DM. Copyright © 2016 Primary Care Diabetes Europe. Published by Elsevier Ltd. All rights reserved.

Inversion Method for Early Detection of ARES-1 Case Breach Failure

NASA Technical Reports Server (NTRS)

Mackey, Ryan M.; Kulikov, Igor K.; Bajwa, Anupa; Berg, Peter; Smelyanskiy, Vadim

2010-01-01

A document describes research into the problem of detecting a case breach formation at an early stage of a rocket flight. An inversion algorithm for case breach allocation is proposed and analyzed. It is shown how the case breach can be allocated at an early stage of its development by using the rocket sensor data and the output data from the control block of the rocket navigation system. The results are simulated with MATLAB/Simulink software. The efficiency of an inversion algorithm for a case breach location is discussed. The research was devoted to the analysis of the ARES-l flight during the first 120 seconds after the launch and early prediction of case breach failure. During this time, the rocket is propelled by its first-stage Solid Rocket Booster (SRB). If a breach appears in SRB case, the gases escaping through it will produce the (side) thrust directed perpendicular to the rocket axis. The side thrust creates torque influencing the rocket attitude. The ARES-l control system will compensate for the side thrust until it reaches some critical value, after which the flight will be uncontrollable. The objective of this work was to obtain the start time of case breach development and its location using the rocket inertial navigation sensors and GNC data. The algorithm was effective for the detection and location of a breach in an SRB field joint at an early stage of its development.

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.

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...

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.

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...

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.

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...

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…

Mapping residual transmission for malaria elimination

PubMed Central

Reiner, Robert C; Le Menach, Arnaud; Kunene, Simon; Ntshalintshali, Nyasatu; Hsiang, Michelle S; Perkins, T Alex; Greenhouse, Bryan; Tatem, Andrew J; Cohen, Justin M; Smith, David L

2015-01-01

Eliminating malaria from a defined region involves draining the endemic parasite reservoir and minimizing local malaria transmission around imported malaria infections. In the last phases of malaria elimination, as universal interventions reap diminishing marginal returns, national resources must become increasingly devoted to identifying where residual transmission is occurring. The needs for accurate measures of progress and practical advice about how to allocate scarce resources require new analytical methods to quantify fine-grained heterogeneity in malaria risk. Using routine national surveillance data from Swaziland (a sub-Saharan country on the verge of elimination), we estimated individual reproductive numbers. Fine-grained maps of reproductive numbers and local malaria importation rates were combined to show ‘malariogenic potential’, a first for malaria elimination. As countries approach elimination, these individual-based measures of transmission risk provide meaningful metrics for planning programmatic responses and prioritizing areas where interventions will contribute most to malaria elimination. DOI: http://dx.doi.org/10.7554/eLife.09520.001 PMID:26714110

Advanced teleprocessing systems

NASA Astrophysics Data System (ADS)

Kleinrock, L.; Gerla, M.

1983-03-01

This Semi-Annual Technical Report covers research covering the period from October 1, 1982 to March 31, 1983. This contract has three primary designated research areas: packet radio systems, resource sharing and allocation, and distributed processing and control. This report contains abstracts of publications which summarize research results in these areas followed by the main body of the report which is devoted to a treatment of single- and multi-hop packet radio systems. In particular, the main body consists of a Ph.D. dissertation, Analysis of Throughput and Delay for Single- and Multi-Hop Packet Radio Networks. The work presents a new approach to evaluating the performance of multi-hop packet radio networks, namely, a study of the times between successful transmissions. Also studied is the behavior of packets in a multi-hop system when a fixed transmission radius is specified and this radius is then optimized for throughput. A Markov chain model is also introduced and solved numerically to evaluate transmission and flow control strategies in these systems.

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.

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…

Tax secretion from peripheral blood mononuclear cells and Tax detection in plasma of patients with human T-lymphotropic virus-type 1-associated myelopathy/tropical spastic paraparesis and asymptomatic carriers.

PubMed

Medina, Fernando; Quintremil, Sebastián; Alberti, Carolina; Godoy, Fabián; Pando, María E; Bustamante, Andrés; Barriga, Andrés; Cartier, Luis; Puente, Javier; Tanaka, Yuetsu; Valenzuela, María A; Ramírez, Eugenio

2016-03-01

Human T-lymphotropic virus-type 1 (HTLV-1) is the etiologic agent of the neurologic disease HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). Tax viral protein plays a critical role in viral pathogenesis. Previous studies suggested that extracellular Tax might involve cytokine-like extracellular effects. We evaluated Tax secretion in 18 h-ex vivo peripheral blood mononuclear cells (PBMCs) cultures from 15 HAM/TSP patients and 15 asymptomatic carriers. Futhermore, Tax plasma level was evaluated from other 12 HAM/TSP patients and 10 asymptomatic carriers. Proviral load and mRNA encoding Tax were quantified by PCR and real-time RT-PCR, respectively. Intracellular Tax in CD4(+)CD25(+) cells occurred in 100% and 86.7% of HAM/TSP patients and asymptomatic carriers, respectively. Percentage of CD4(+)CD25(+) Tax+, proviral load and mRNA encoding Tax were significantly higher in HAM/TSP patients. Western blot analyses showed higher secretion levels of ubiquitinated Tax in HAM/TSP patients than in asymptomatic carriers. In HTLV-1-infected subjects, Western blot of plasma Tax showed higher levels in HAM/TSP patients than in asymptomatic carriers, whereas no Tax was found in non-infected subjects. Immunoprecipitated plasma Tax resolved on SDS-PAGE gave two major bands of 57 and 48 kDa allowing identification of Tax and Ubiquitin peptides by mass spectrometry. Relative percentage of either CD4(+)CD25(+) Tax+ cells, or Tax protein released from PBMCs, or plasma Tax, correlates neither with tax mRNA nor with proviral load. This fact could be explained by a complex regulation of Tax expression. Tax secreted from PBMCs or present in plasma could potentially become a biomarker to distinguish between HAM/TSP patients and asymptomatic carriers. © 2015 Wiley Periodicals, Inc.

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

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...

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.

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...

Economic evaluation of occupational health and safety programmes in health care.

PubMed

Guzman, J; Tompa, E; Koehoorn, M; de Boer, H; Macdonald, S; Alamgir, H

2015-10-01

Evidence-based resource allocation in the public health care sector requires reliable economic evaluations that are different from those needed in the commercial sector. To describe a framework for conducting economic evaluations of occupational health and safety (OHS) programmes in health care developed with sector stakeholders. To define key resources and outcomes to be considered in economic evaluations of OHS programmes and to integrate these into a comprehensive framework. Participatory action research supported by mixed qualitative and quantitative methods, including a multi-stakeholder working group, 25 key informant interviews, a 41-member Delphi panel and structured nominal group discussions. We found three resources had top priority: OHS staff time, training the workers and programme planning, promotion and evaluation. Similarly, five outcomes had top priority: number of injuries, safety climate, job satisfaction, quality of care and work days lost. The resulting framework was built around seven principles of good practice that stakeholders can use to assist them in conducting economic evaluations of OHS programmes. Use of a framework resulting from this participatory action research approach may increase the quality of economic evaluations of OHS programmes and facilitate programme comparisons for evidence-based resource allocation decisions. The principles may be applicable to other service sectors funded from general taxes and more broadly to economic evaluations of OHS programmes in general. © The Author 2015. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

A brief educational intervention in personal finance for medical residents.

PubMed

Dhaliwal, Gurpreet; Chou, Calvin L

2007-03-01

Although medical educational debt continues to escalate, residents receive little guidance in financial planning. To educate interns about long-term investment strategies. University-based medicine internship program. An unselected cohort of interns (n = 52; 84% of all interns) underwent a 90-minute interactive seminar on personal finance, focusing on retirement savings. Participants completed a preseminar investor literacy test to assess baseline financial knowledge. Afterward, interns rated the seminar and expressed their intention to make changes to their long-term retirement accounts. After 37 interns had attended the seminar, a survey was administered to all interns to compare actual changes to these accounts between seminar attendees and non-attendees. Interns' average score on the investor literacy test was 40%, equal to the general population. Interns strongly agreed that the seminar was valuable (average 5.0 on 5-point Likert scale). Of the 46 respondents to the account allocation survey, interns who had already attended the seminar (n = 25) were more likely than interns who had not yet attended (n = 21) to have switched their investments from low to high-yield accounts at the university hospital (64 vs 19%, P = 0.003) and to enroll in the county hospital retirement plan (64 vs 33%, P = 0.07). One 90-minute seminar on personal finances leads to significant changes in allocation of tax-deferred retirement savings. We calculate that these changes can lead to substantial long-term financial benefits and suggest that programs consider automatically enrolling trainees into higher yield retirement plans.

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

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...

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

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

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.

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

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...