Evaluation of the IRS system of projecting enforcement revenue : (1990 update).

Shipping list no: 90-746-P.

Land and its distribution : a discussion of private ownership of land and state-landlordism : with a proposition to so modify the present system, still retaining private ownership, as to eliminate the principal economic abuses to-day springing from property to land.

Mode of access: Internet.

Tax guide, 1991.

Cover title.

Robert Peel's Finanz-System, oder, Ueber die Vorzüge der Einkommensteuer im Gegensatze zu Staats-Anleihen und Zinsreductionen. /

Goldsmiths' Lib. cat.

Federal estate and gift taxes, recommendations for modifications in the system of taxing estates and gifts; report of Committee on federal finance.

Cover-title.

Tax Reform Act of 1986 : hearings before the Committee on Finance, United States Senate, Ninety-ninth Congress, second session.

"March 4, 1986"--Pt. 5.

Audit Information Management System (AIMS).

"This material was compiled by the Audit Division, National Office for Orientation of Management Officials in the national, regional and district offices of the Audit Information Management System (AIMS)."

Floral structure, breeding system and fruit-set in the threatened sub-shrub Tetratheca juncea Smith (Tremandraceae)

Tetratheca juncea Smith (Tremandraceae) has undergone a range contraction of approx. 50 km in the last 100 years and is now listed as a vulnerable sub-shrub restricted to the central and north coast regions of New South Wales, Australia. There are approx. 250 populations in a 110 km north-south distribution and populations are usually small with fewer than 50 plants/clumps. The reproductive ecology of the species was studied to determine why seed-set is reportedly rare. Flowers are bisexual, odourless and nectarless. Flowers are presented dependentally and there are eight stamens recurved around the pistil. Anthers are poricidal, contain viable pollen and basally contain a deep-red tapetal fluid that is slightly oily. Thus flowers are presented for buzz pollinators, although none were observed at flowers during our study. The species was found to be facultatively xenogamous with only one in 50 glasshouse flowers setting seed autogamously, i.e. without pollinator assistance. Field studies revealed fertile fruit in 24 populations but production varied significantly across sites from exceedingly low (0.6 fruits per plant clump) to low (17 fruits per plant clump). Fruit-set ranged from 0 to 65%, suggesting that pollen vectors exist or that autogamy levels in the field are variable and higher than glasshouse results. Fruit production did not vary with population size, although in three of the five populations in the south-west region more than twice as much fruit was produced as in populations elsewhere. A moderately strong relationship between foliage volume and fruit : flower ratios suggests that bigger plants may be more attractive than smaller plants to pollinators. A review of Tetratheca pollination ecology revealed that several species are poorly fecund and pollinators are rare. The habitat requirements for Tetratheca, a genus of many rare and threatened species, is discussed. (C) 2003 Annals of Botany Company.

Development of a web-service-agents-based family wealth management system

The roiling financial markets, constantly changing tax law and increasing complexity of planning transaction increase the demand of aggregated family wealth management (FWM) services. However, current trend of developing such advisory systems is mainly focusing on financial or investment side. In addition, these existing systems lack of flexibility and are hard to be integrated with other organizational information systems, such as CRM systems. In this paper, a novel architecture of Web-service-agents-based FWM systems has been proposed. Multiple intelligent agents are wrapped as Web services and can communicate with each other via Web service protocols. On the one hand, these agents can collaborate with each other and provide comprehensive FWM advices. On the other hand, each service can work independently to achieve its own tasks. A prototype system for supporting financial advice is also presented to demonstrate the advances of the proposed Webservice- agents-based FWM system architecture.

On Blocking Sets in Affine Hjelmslev Planes

ACM Computing Classification System (1998): G.2.1.

Financial Transaction Tax: Small is Beautiful

The case for taxing financial transactions merely to raise more revenues from the financial sector is not particularly strong. Better alternatives to tax the financial sector are likely to be available. However, a tax on financial transactions could be justified in order to limit socially undesirable transactions when more direct means of doing so are unavailable for political or practical reasons. Some financial transactions are indeed likely to do more harm than good, especially when they contribute to the systemic risk of the financial system. However, such a financial transaction tax should be very small, much smaller than the negative externalities in question, because it is a blunt instrument that also drives out socially useful transactions. There is a case for taxing over-the-counter derivative transactions at a somewhat higher rate than exchange-based derivative transactions. More targeted remedies to drive out socially undesirable transactions should be sought in parallel, which would allow, after their implementation, to reduce or even phase out financialtransaction taxes.

Az átalakuló globális pénzügyi szabályozórendszer kérdései = Dilemmas of the changing global financial regulation system

Erősődő igény van a jelenlegi sokoldalú nemzetközi felügyeleti rendszer reformjára úgy, hogy az a nemzeti gazdaságpolitikák nemzetközi hatásait is figyelembe vegye. Ehhez át kell reformálni a jelenlegi globális pénzügyi szabályozási rendszert, de ki kell alakítani a nemzeti gazdaságpolitikák egymásra hatásának koordinációját is. Ide tartozik a globális külső sokkok csillapítására szolgáló anti-ciklikus finanszírozás, a nemzetközi adózási együttműködés fokozása, a nemzetközi adósságfinanszírozás tökéletesítése, vagy a globális fizetésieszköz-tartalékok és a fizetési rendszer viszonya. Ez utóbbi területen az SDR kiterjedtebb használatának feltételeit kell kimunkálni. A jelenlegi globális intézmények – WTO, Nemzetközi Valutaalap, Világbank – alapos megújítása elkerülhetetlen. A globális gazdasági koordináció intézményi kereteinek kidolgozása viszont még várat magára. A G20-ak csoportja – bár fontos reformokat kezdeményezett –, nem tekinthető a világgazdasági egyensúlytalanságok megoldása letéteményesének. A cél csak olyan globális intézményi struktúra lehet, amely egyaránt képes a világ nagy számú gazdaságai közötti koordinációs feladatok megoldására, s a döntések végrehajtásának kikényszerítésére. / === / The present multilateral international surveillance system needs to be reformed with an eye on international repercussions of national economic policies. The present global financial architecture, the coordination of interplays of national economic policies must be modified. An anti-cyclical financing capable of absorbing global external shocks, strengthening of international tax cooperation, improving international debt financing or the relations between global financial reserves and the global payment system might be part and parcel of this process. A more extended use of SDR could be worked out. Reforms of the present global institutions – the WTO, the IMF, the World Bank – cannot be avoided any further. Institutional frameworks of global economic coordination mechanism have still not been worked out. The Group of 20 (G-20) cannot be seen as the sole player in fighting world economic disequlibria. A global institutional system is envisaged, which is able to implement economic coordination among national economic units and to enforce the implementation of decisions taken. At present there is no global institution dealing with coherence and consistency of global issues. Reforming present institutions and/or designing new ones are possible options. The basis for such an international coordination must involve general acceptance of principles, transparent implementation, and enforcement of decisions taken.

Financial transaction tax: Small is beautiful

The case for taxing financial transactions merely to raise more revenues from the financial sector is not particularly strong. Better alternatives to tax the financial sector are likely to be available. However, a tax on financial transactions could be justified in order to limit socially undesirable transactions when more direct means of doing so are unavailable for political or practical reasons. Some financial transactions are indeed likely to do more harm than good, especially when they contribute to the systemic risk of the financial system. However, such a financial transaction tax should be very small, much smaller than the negative externalities in question, because it is a blunt instrument that also drives out socially useful transactions. There is a case for taxing over-the-counter derivative transactions at a somewhat higher rate than exchange-based derivative transactions. More targeted remedies to drive out socially undesirable transactions should be sought in parallel, which would allow, after their implementation, to reduce or even phase out financial transaction taxes.

The effects of excise tax changes on alcoholic beverages and tobacco consumption in Thailand

The purpose of this thesis is to examine the factors affecting the likelihood of consumption and the amount spent on alcoholic beverages and tobacco in Thailand using the 2009 Socio-Economic Survey of Thailand. Results suggest that household size, tenure and occupation have significant impacts on both the probability of alcohol and tobacco consumption and spending levels. Income also plays a key role in explaining the amount spent on alcoholic beverages and tobacco. Demand elasticities are calculated under the Extended Linear Expenditure System (ELES). Demand for alcoholic beverages and tobacco is found to be inelastic. The effects of increasing taxation on alcohol and tobacco consumption in Thailand are estimated. The findings are that excise taxes in Thailand are efficient taxes with only a modest rise in deadweight loss. Taxes result in a small decrease in consumption but generate higher expenditure and government tax revenue. Excise tax on alcoholic beverages results in a net benefit to the Thai economy. Tobacco taxes increase total expenditure and government revenue as well as increasing net benefit to the Thai economy. However, the low elasticities of demand also mean that excise taxes have only a small impact on reducing the costs associated with drinking and smoking.