Taxation Commons^™

The Ethics Of Taxation, Fred Foldvary

Faculty Publications

The judgment of taxation by ethical standards requires a universally applicable ethic. Such an ethic, natural moral law, can be derived using the Lockean framework based on equality. By this universal ethic, persons have property rights in their bodies and lives, and thus in their labor. The taxation of wages and of products of labor are therefore morally wrong. The equality premise, combined with the Lockean proviso on land, leads to the conclusion that public revenues may be justly obtained from the rental benefit of natural resources. Voluntary user fees and invasion penalties such as pollution charges are also morally …

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …

Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer

Upjohn Press

Anderson and Wassmer examine the use and effectiveness of local economic development incentives within a specific region, the Detroit metropolitan area. The Detroit area serves as a good example, they say, because of the area's 20-plus year track record of its communities offering the gamut of economic incentives aimed at redirecting economic activity and jobs. The evidence they uncover reveals factors that drive cities not just in this Southeast Michigan area, but nationwide to offer particular types of incentives that are more or less generous than those offered by their neighbors.

Central Bank Of Nigeria Statistical Bulletin, December 1998, Central Bank Of Nigeria

CBN Statistical Bulletin

The explanatory notes outline the methods for compiling financial, public finance, national accounts, and international trade statistics in Nigeria. Financial statistics are compiled from balance sheets and financial statements, covering lending and deposit interest rates, bank liquidity, and clearing house statistics. Public finance statistics include government revenue, expenditure, and debt, as well as debt conversion programs and promissory notes. National accounts are based on the System of National Accounts and include data on GDP, Gross Fixed Capital Formation, consumption expenditure, and Gross National Savings. International trade statistics measure the value and quantity of imports and exports, presented in the Standard …

Industrial Incentives: Competition Among American States And Cities, Peter S. Fisher, Alan H. Peters

Upjohn Press

This book is the first significant attempt to quantify the development efforts made by state and local governments. The authors' extensive research focuses on tax and incentive policies across the 24 most industrialized states in the United States and a sample of 112 cities from within those states.

Direct Payment Of Taxes Through Designated Banks., Mallam I. Usman

Bullion

This paper examine the Federal Government policy on direct payment system of tax through designated Nigerian Banks. The main objective of the scheme is to improve the administration of taxation in Nigeria by making it more convenient to tax payers in terms of time saving, reducing the incidence of fraud which has, over the years, depraved Government of needed revenues, minimizing the risk of carrying cash, providing transparency and -improved accountability, and of course, enhancing revenue yield substantially.

Central Bank Of Nigeria Statistical Bulletin, June 1991, Central Bank Of Nigeria

CBN Statistical Bulletin

The financial statistics section offers comprehensive data on various financial subsectors, including money and banking, financial markets, non-bank financial institutions, and public finance statistics. Key areas covered include data consolidation of commercial and merchant banks, liquidity ratios, cash reserves, loan/deposit ratios, and credit distribution. Clearing house statistics provide information on volume of transactions within the commercial banking system and the number and value of cheques cleared. Financial markets provide information on new issues, treasury securities, money market assets, Nigerian Stock Exchange (NSE) transactions, and government debt instruments. Public finance statistics include federal government revenue and expenditure, sources such as oil, …

Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik

Upjohn Press

Bartik reviews evidence on whether state and local policies affect job growth. He then presents empirical data supporting the intentions of such programs, showing that job growth may lead to a number of positive long-term effects including: lower unemployment, higher labor force participation, higher real estate values, and better occupational opportunities. He also shows that the earnings gains to disadvantaged groups outweigh the resulting increased real estate values for property owners, and concludes by saying that regional competition for jobs may actually be a benefit for the nation as a whole.

The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang

Upjohn Press

Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.

Central Bank Of Nigeria Statistical Bulletin, December 1990, Central Bank Of Nigeria

CBN Statistical Bulletin

The Central Bank of Nigeria (CBN) is recognized for its role in collecting, collating, analyzing, and disseminating data on the Nigerian economy. It has made available as much information as possible through its regular publications such as the Monthly, Half-Year, and Annual Reports, as well as the Economic and Financial Review and the Intermediate Economic and Financial Indicators. However, the bulk of the statistics published in these documents have focused mainly on the current and irregular reporting periods. This has led to a gap in the availability of relevant statistics in the country. The first issue of the CBN Strategic …

Evaluation Of Vertical Equity In Residential Property Assessments In The Lake Oswego And West Linn Areas, James G. Strathman, Dirce Toulan

Center for Urban Studies Publications and Reports

This report presents a statistical evaluation of vertical equity in the pattern of residential property assessments in the Lake Oswego, West Linn and nearby unincorporated areas based on an application of the Paglin-Fogarty method to a sample of recent sales. A vertically regressive pattern of inequity in assessments, which is characterized by systemmatic under-assessment of higher-valued properties and overassessment of lower-valued properties, was found. Based on the entire sample, it was estimated that a typical $75,000 property was overassessed by about $4,700, and a typical $175,000 property was underassessed by $8,800.

Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt

Upjohn Press

Uses historical data to simulate the effects of tax base sharing.

Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde

Faculty Scholarship

In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.

The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …

User Needs Assessment And Technical Issues For A Multipurpose Cadastre For Multnomah County, Oregon, Kenneth Dueker, Larry Conrad, Daniel Kjerne

Center for Urban Studies Publications and Reports

The objectives of this study are: 1) to provide the County Assessor with a survey of the current usage of the assessor's mapping system ; 2) to assess the future data needs of the users based upon implementation of the assessor's plans for a computerized cadastral mapping system, or multipurpose cadastre (MPC}; 3) to identify the locational accuracy requirements of the proposed mapping system; and 4) to identify a strategy to facilitate gradual improvement in accuracy of locational data.

Issues In Design Of A Multipurpose Cadastre, Kenneth Dueker, Daniel Kjerne, Lawrence M. Conrad

Center for Urban Studies Publications and Reports

This paper summarizes a discussion of some of the technical issues which appeared in a report prepared during January-July 1985, by a team of researchers from Port.land State University's Center for Urban Studies under a contract for the Department of Assessment and Taxation of Multnomah County, Oregon. The complete report also covered user needs as identified through a series of interviews of agencies making use of assessor maps.

At some time in the next two or three years, Multnomah County will be eligible for assistance from the Oregon State Department of Revenue (DOR) in reconstructing its cadastral mapping system. Both …

Notes On The Effect Of Capital Gains Taxation On Non-Austrian Assets, Dan Kovenock, Michael Rothschild

Economics Faculty Books and Book Chapters

This paper is an attempt to assess the effect of capital gains taxation on non-Austrian assets, such as claims to profits of continuing enterprises. As compared to taxation on an accrual basis, the capital gains tax discourages sales of appreciated assets. This is the "lock-in" effect. Because assets subject to capital gains taxation are generally held a long time, conventional estimates suggest that the effective rate of capital gains taxation is low. We contend that conventional estimates could seriously underestimate the effective rate of capital gains taxation because they ignore uncertainty. We construct a model which allows us to calculate …

Michigan's Business Tax Costs Relative To The Other Great Lakes States, Timothy L. Hunt

Upjohn Press

Offers a picture of Michigan's tax costs relative to other Great Lakes states.

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

McCormack Graduate School General Publications (active until 2013)

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

McCormack Graduate School General Publications (active until 2013)

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …

Capital Gains Taxation In An Economy With An ‘Austrian Sector’, Dan Kovenock, Michael Rothschild

Economics Faculty Articles and Research

This paper examines the effects of a proportional capital gains in an economy with an Austrian sector (with wine and trees) and an ordinary sector. We analyze the effect of capital gains taxation (on both an accrual and a realization basis) on the efficiency with which resources are used within the Austrian sector. Since time is the only input which can be varied in the Austrian sector, this amounts to looking at the effect of capital gains taxation on the harvesting time or selling time of assets. Accrual taxation decreases the selling time of Austrian assets. Realization taxation decreases the …

The Business Climate In Michigan: Wage & Tax Cost Considerations, Timothy L. Hunt

Upjohn Press

Uses a broad definition of "business climate" to assess the attractiveness of Michigan as a place to do business.

Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling

Upjohn Press

Looks at the effectiveness of tax exemptions in attracting industry.

Moscone's Proposition 13 Article, George Moscone

Mayor Moscone

Moscone writes about his views on Proposition 13 in an article for Brief/case Magazine.

The Sfa Business Review Vol. 3 No. 2, M. Dudley Stewart, Janelle C. Ashley, John D. Whitt, Marlin C. Young, Ralph White

SFA Business Review, 1975-1978

No abstract provided.

Tax Shelters: Economic Stimuli Or Media Of Inequality, Charles M. Hull

Graduate Thesis Collection

No abstract provided.

The Concept And Theory Of Value-Added Taxation, Stacy R. Barnes

Economics Theses & Dissertations

No abstract provided.

W. S. U'Ren And The Fight For Government Reform And The Single Tax: 1908-1912, David Elvin Lindstrom

Dissertations and Theses

In the study of Oregon politics, the importance of developments in the early twentieth century have been largely overlooked by popular historians. As a result, many have lost the perspective of the sweeping reforms that reformers presented to Oregon's electorate. Another complicating factor is that voters dealing with the issues during the period had such disparaging attitudes towards some of the reforms, that no thought was given to preserving their memory for future generations. In addition, the personal papers of W. S. U'Ren, Oregon's leading reformer, are not available. This makes perspective even more difficult. Therefore, the research problem is …

Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides

Economics Theses & Dissertations

No abstract provided.

Corporation Income Tax Policy, Dee D. Sturges

Economics ETDs

Randolph E. Paul's recent book, Taxation for Prosperity, more nearly coincides with the purpose of this study. The historical approach is used, and an attempt is made to formulate a more or less consistent policy for the immediate future. It covers the subject of federal taxation with emphasis on income taxes, but both the individual and corporation income tax are considered together with estate and trust taxes. In view of the proposal now before Congress to integrate the latter with the former taxes, this comprehensive treatment has merit.

However, this study is limited in scope and further differs from …