Tax evasion has been mainly studied as a problem of choice under uncertainty like any portfolio manager, the taxpayer has to allocate her/his fixed gross income between two assets: a risky asset, tax evasion, and a safe asset (with a zero return), tax payment. Tax evasion activity is risky because there is a certain probability that tax evasion will be discovered and punished. As suggested by t...

phase-in of federal income taxes, Congress allowed oil and gas companies to deduct 27.5 percent of gross revenues (up to half of net income) for corporate income tax purposes. Characteristically, a tax policy that began as a technical adjustment of the tax code turned into a deliberate measure to stimulate oil and gas production. The deduction was a big hit with the industry because it far exce...

The paper derives a normative model for partial fiscal equalisation based on a number of axioms and makes special allowance for the existence of a specific fiscal need in the jurisdictions. A simple version of this idealised equalisation scheme relates net contributions to the equalisation funds to deviations of a jurisdiction’s gross income from average gross income and a jurisdiction’s specif...

the human population has been growing at least at the rate of 1.2% annually since 1960 reachingup to 6.4b in 2002 and more than 7.0b in 2012. in davao city, the annual population growth rate is running at 3.22%in year 1990, at 2.41% last 2007 and recently in 2013 at 2.36%. the alarming problem we confront today is thatthe increase in land area for human use does not expand in proportion to popu...

The human population has been growing at least at the rate of 1.2% annually since 1960 reachingup to 6.4B in 2002 and more than 7.0B in 2012. In Davao City, the annual population growth rate is running at 3.22%in year 1990, at 2.41% last 2007 and recently in 2013 at 2.36%. The alarming problem we confront today is thatthe increase in land area for human use does not expand in proportion to popu...

The objectives of this study were to describe the relationships between milk urea concentrations and nutritional management, production, and economic variables in commercial dairy herds. Dairy Herd Improvement (DHI) test-day milk urea data, production data, and information on ration nutrient composition and feeding management programs were collected over a 13-mo period from 53 commercial Ontari...

Reliable estimates of the costs of tobacco use are valuable to policy-makers, particularly in planning health service provision and other items of public expenditure. However, such estimates are difficult to obtain because the methods used by different researchers vary and, in some respects, are controversial. Four types of cost analyses are compared here and the implications of different metho...

In this paper, we are proposing a grossing-up algorithm which allows for gross income calculation on the basis of tax rules and observed variables in the sample. The algorithm is applicable in tax-benefit microsimulation models which are mostly used by taxation policy makers, to support government legislative processes. Typically, tax-benefit microsimulation models are based on datasets, where ...

81 National Tax Journal Vol. LXI, No. 1 March 2008 Abstract Do income taxes levied at a state or regional level affect the after–tax distribution of income? Or do workers merely move between regions, causing pre–tax wages to adjust? Using the full income tax parameters for all U.S. states from 1977–2002, I create a “simulated tax redistribution index” that captures the mechanical impact of chan...

The study investigates the impact of taxation on the Nigerian economy for the period 1994 -2012.The dependent variables used in the model includes: Gross Domestic Product (GDP) as a parameter for measuring economic growth, Inflation and unemployment. The objective is this study is to determine how taxation affects these macroeconomic variables. To avoid spurious results, the data set collected ...