Local governments in the United States typically rely on several main sources of own-source revenues, including individual income taxes, general sales taxes, specific excise taxes, fees and charges, and local property taxes. Of these sources, the dominant is by far the property tax. According to the United States Census Bureau (http://www.census.gov/govs/estimate), local property taxes accounte...

This paper models voters’ preferences over central versus local education policies when there are private alternatives. Education is financed by income taxes and individuals are mobile between communities. Public education levels are chosen by majority vote. Contrary to conventional wisdom, centralisation may benefit the rich and poor, while the middle class prefer decentralised education. The ...

In this paper we examine the impact on the salaries of free agents in Major League Baseball of differences in state and local individual income taxes between major league cities, in an attempt to see if income taxes affect player salaries. Our basic specification suggests that each percentage point of an income tax raises free agent salaries by $21 to $24 thousand; other estimates indicate even...

background: in most cancer cases, the treatment choice for a pregnant patient is radiotherapy. in these patients, the abdomen is usually not exposed therefore fetus exposure is due to peripheral dose (pd). the purpose of this study was to estimate the fetal dose (the maximum pd in each pregnancy stage) for modalities available and to fabricate and evaluate a generally applicable fetal shield. m...

Copley v. United States involved a question at the intersection of tax law and bankruptcy law: can debtor invoke exemption rules to shield an anticipated income refund from offset by Internal Revenue Service? When Fourth Circuit Court Appeals was presented with this first impression — that has divided courts in recent years it held IRS right prevails over debtors’ exemption. To date, is only...

this paper argues that a risk averse of workers after-tax reservation wage the difference between her reservation wage and the tax needed to fund the unemployment insurance system when liquidity constraint binds exists and it is unique. the optimality of unemployment insurance based on the responsiveness of reservation wage to unemployment benefit shows the disincentive effect, i.e. higher unem...

Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region. Therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a compu...

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...

background: changes in body composition may be used for monitoring progression/ regression of a disease. prompt γ-rays in vivo neutron activation analysis (ivnaa) has been widely used for the measurement of body composition in recent years. objective: in this paper, we tried to improve the safety of ivnaa operator. methods: the most important factor for reducing the operator receiving dose is t...