Richard R. Hawkins Department of Marketing and Economics, University of West Florida, Pensacola, FL 32514 Abstract We examine why and when some local governments choose to reach a legal sales tax rate maximum while others do not. We employ a duration model to study Tennessee local option sales taxes between 1975 and 1999. Our results show that between 1975 and 1984, counties with lower sales ta...

Tax potential of a region is principal link in budgeting, as it governs financial distributions at the federal level and performs stimulating function tax system both constituent entities Russian Federation municipal level. Local built through different impacts needs to be assessed for solving various research applied tasks. Modern scientific literature offers methods assessing entity Federatio...

FOREWORD Status of the report and investigative procedures i i A matter of concern ii Acknowledgements iii CHAPTER 1 SURVEY OF THE WORK OF THE SUBCOMMITTEE 1 1.1 Background 1 1.2 Interim report of the Subcommittee 1 1.3 Media statement no. 15 2 1.4 An overview of submissions received by the Subcommittee The tax authority Definition of the tax base The tax rate Methods of valuation of rural land...

The Tax protein of human T-cell leukemia virus type 1 (HTLV-1) is a transcriptional transactivator and viral oncogene. Since cellular transformation has been frequently linked to alterations in genome stability, we investigated the effect of Tax on nucleotide excision repair (NER), a prominent cellular DNA repair pathway. Cells expressing Tax exhibited a reduced capacity for NER as measured by ...

There are substantial differences in the relative size of tax bases across counties in Georgia. These differences mean that the ability or capacity to raise revenue differs across the State. For example, counties with large property tax bases per capita, i.e., those with large manufacturing facilities or power plants, have greater revenue raising potential than purely agricultural counties. Thi...