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Determinants Of Traffic Fatalities In The U.S., Hanna Stapleton
Determinants Of Traffic Fatalities In The U.S., Hanna Stapleton
Journal of Undergraduate Research at Minnesota State University, Mankato
This paper investigates the determinants of motor vehicle fatalities in each of the 50 states in the U.S., along with the District of Columbia. Using a panel data set from 1994 to 2005, we analyze how the factors, such as safety belt laws, speed control, alcohol usage, fine, driving conditions and annual vehicle-miles of travel (VMT), affect the incidence of traffic fatalities. Econometric models are developed and the estimates are obtained from a general-to-specific specification search based upon all the diagnostic tests in order to increase the probability of selecting models which are statistically reliable. The empirical results show that …
The Tax Treatment Of Mixed Personal And Rental Use Of Real Estate, Natsua Asai
The Tax Treatment Of Mixed Personal And Rental Use Of Real Estate, Natsua Asai
Journal of Undergraduate Research at Minnesota State University, Mankato
In 2010, individual taxes provided almost half (43.35 %) of the U.S. Federal Revenue. Every U.S. citizen has an obligation to pay tax in order to support their government; however, they also have the right to keep tax as low as possible by effective tax planning (Smith, Harmelink, & Hasselback, 2012). Tax planning is a proper arrangement of transactions or affairs in order to reduce tax liability. Tax planning can become complex if the transaction involves multiple areas of tax law. I am going to discuss an aspect of real estate that involves multiple concepts and rules governing tax compliance: …