Preliminary Draft Comments Welcome Oil has been an important energy source in the U.S. for over 100 years. Increased reliance on foreign supplies has resulted in potential vulnerability, while high U.S. production costs, coupled with a dynamic market price, have resulted in a volatile domestic industry. The Federal government has responded with many initiatives. Military expenditures in the Per...

the taxpayers’ rights must be considered the most important portion of tax laws by tax organization subject to all broad powers and authorities; the thing that has been widely noted in our modern world taking the human and citizenship rights into special consideration by taxation system of developed countries. they also applied various methods to illustrate and execute them in their tax laws. i...

This paper investigates whether an emissions tax (equivalent to an emissions cap) is the best policy in the presence of incomplete regulation (leakage) or market power by analyzing an intensity standard regulating emissions per unit of output. With no other market failures, an intensity standard is indeed inferior, although combining it with a consumption tax eliminates this inferiority. For in...

This paper investigates whether an emissions tax (equivalent to an emissions cap) is the best policy in the presence of incomplete regulation (leakage) or market power by analyzing an intensity standard regulating emissions per unit of output. With no other market failures, an intensity standard is indeed inferior, although combining it with a consumption tax eliminates this inferiority. For in...

this paper aims at comparing tax effort in iran with that of 14 developing countries including jordan, algeria, malaysia, congo, nicaragua, india, sri lanka, paraguay, tunisia, peru, venezuela, philippine, and south africa. a tax ratio model is developed for this purpose. seemingly unrelated regression (sur) method and panel data for 1994-2002 periods are utilized to estimate the model. the res...