Assessing the impact of the Canadian tax credit for public transit passes.

Rapport de recherche présenté à la Faculté des arts et des sciences en vue de l'obtention du grade de Maîtrise en sciences économiques.

OECD Project on Harmful Tax Practices

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.

Export, Import and Inter—State Sales - A Study in Tax Law

This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis

Role of Commission Agents in the Development of Traditional Marine Fisheries of Kerala with Special Reference to Financing

The study clearly brings out the role of commission agents in the traditional marine fisheries sector and thereby goes to set at rest the controversy regarding their role. The findings of the study has important implications for formulation of policies and development strategies related to the traditional marine fisheries sector. The study points out the need for a thorough review and reformulation of the policies and development strategies for efficiently achieving the development potential of the traditional marine fisheries sector and for improving the economic conditions of the fishermen. The study is based mostly on Alappuzha District of Kerala, covering all the 30 marine fishing villages, spread over the three coastal taluks, namely, Karthikappally, Ambalappuzha and Cherthala

Receivable Management in Non Banking Finance Companies with Special Reference to Vehicle Financing

In the absence of entry barrier or regulatory restrictions, Non Banking Financial Companies frantically grew and accessed the public deposit without any regulatory control. The deposit of NBFCs grew from Rs. 41.9 crore in 1971 to 53116.0 crore in 1997. This growth was the result of a combined effect of increase in the number of NBFCs and increase in the amount of deposits. The deposits amazed as above was invested in various assets especially that in motor vehicles by these asset financing NBFCs. Various tactics were adopted by these NBFCs and their agents for recovering the receivable outstanding from such assets. Both central government and RBI were concerned about the protection of depositors‘ interest and various committees were set up to frame a comprehensive regulation for the functioning of these NBFCs.

Lease Financing in India",

Several related articles have appeared ix: journals and dailies, covering mainly the advantages and disadvantages of leasing. Some have focussed on the leasing scenario in India while others projected the prospects of leasing. However, there are some research articles worth mentioning. An exploratory study done by R. Narayana Swamy expresses -the views of leasing companies, on lease accounting issues in India. It deals only with several aspects of accounting regulation, accounting standard setting, accounting proposals and implications and economic consequences of the proposals for leasing companies and for lessees and users of financial statamnts. Another article dealing with the growth and performance of leasing industry by Rita Vasanls gives just a peripheral view of the performance of leasing companies. Hence an indepth study is attempted to analyse the leasing industry in India, in all its manifestations

The empirical study of the price mechanism in the Chinese housing market

In China, the history of the establishment of the private housing market is pretty short. Actually in less then two decades, the market has grown from almost the scratch to playing an important role in the economy. A great achievement! But many problems also exist. They need to be properly addressed and solved. Price problem---simply put, housing price is too high--- is one of them, and this paper is focused on it. Three basic questions are posed, i.e. (1) how to judge the housing affordability? (2) why the housing price is so high? (3) how to solve the housing price problem. The paper pays particular attention to answering the second question. Except the numerous news reports and surveys show that most of the ordinary city dwellers complained about the high housing price, the mathematical means, the four ratios, are applied to judge the housing affordability in Shanghai and Shenzhen. The results are very clear that the price problem is severe. So why? Something is wrong with the price mechanism. This research shows that mainly these five factors contribute to the price problem: the housing reform, the housing development model, the unbalanced housing market, the housing project financing and the poor governmental management. Finally the paper puts forward five suggestions to solve the housing price problem in first-hand private Chinese housing market. They include: the establishment of real estate information system, the creation of specific price management department, the government price regulation, the property tax and the legalization of "cushion money".

Ecosystem services and adaptation for agriculture and food security: analysis of two decades (1991–2011) of financing by the Global Environment Facility

Investing in global environmental and adaptation benefits in the context of agriculture and food security initiatives can play an important role in promoting sustainable intensification. This is a priority for the Global Environment Facility (GEF), created in 1992 with a mandate to serve as financial mechanism of several multilateral environmental agreements. To demonstrate the nature and extent of GEF financing, we conducted an assessment of the entire portfolio over a period of two decades (1991–2011) to identify projects with direct links to agriculture and food security. A cohort of 192 projects and programs were identified and used as a basis for analyzing trends in GEF financing. The projects and programs together accounted for a total GEF financing of US$1,086.8 million, and attracted an additional US$6,343.5 million from other sources. The value-added of GEF financing for ecosystem services and resilience in production systems was demonstrated through a diversity of interventions in the projects and programs that utilized US$810.6 million of the total financing. The interventions fall into the following four main categories in accordance with priorities of the GEF: sustainable land management (US$179.3 million), management of agrobiodiversity (US$113.4 million), sustainable fisheries and water resource management (US$379.8 million), and climate change adaptation (US$138.1 million). By aligning GEF priorities with global aspirations for sustainable intensification of production systems, the study shows that it is possible to help developing countries tackle food insecurity while generating global environmental benefits for a healthy and resilient planet.

The efficiency of direct payments versus tax reductions under uncertainty

This paper analyzes the optimal behavior of farmers in the presence of direct payments and uncertainty. In an empirical analysis for Switzerland, it confirms previously obtained theoretical results and determines the magnitude of the theoretical predicted effects. The results show that direct payments increase agricultural production between 3.7% to 4.8%. Alternatively to direct payments, the production effect of tax reductions is evaluated in order to determine its magnitude. The empirical analysis corroborates the theoretical results of the literature and demonstrates that tax reductions are also distorting, but to a substantially lesser degree if losses are not offset. However, tax reductions, independently whether losses are offset or not, lead to higher government spending than pure direct payments

Increment 1 PP

powerpoint presentation, if you want to have a look at it go ahead, make comments/add stuff!

SEG Deliverable 4: Application Increment 3

This is the specification for the 4th deliverable of the Agile Software Engineering Group Project. The 4th deliverable is code increment 3 of the application built in the 3rd sprint

Incidencia de los actores armados ilegales en la tributación minera de los municipios auríferos de Antioquia 2007 - I. 2012

Inmersos en un conflicto armado y guiados por un modelo político que busca aprovechar el boom minero en pro del desarrollo de Colombia, se han potencializado dinámicas ilegales donde los Actores Armados Ilegales (A.A.I), como ‘bandidos estacionarios’, se han ido adaptando a las nuevas dinámicas del mercado donde el lucro, la rentabilidad y la financiación son su objetivo central. En el departamento de Antioquia, esa situación data desde la formación de sus regiones, como son el caso del Bajo Cauca y Nordeste Antioqueño. Empero, lo novedoso en el conflicto armado, y que tiene relación directa con la minería aurífera es, la alta posibilidad que los A.A.I. estén viendo en esta actividad su principal fuente de financiación como consecuencia de dos hechos importantes: 1). El éxito que ha tenido la lucha contra el narcotráfico y por ende, contra los cultivos ilícitos. Y, 2) El elevado precio del oro en el mercado internacional puesto que, se estima que en los próximos años alcance entre $2.000 y $2.107 dólares la onza. En este orden de ideas, el lector encontrará como los actores armados ilegales actúan como bandidos estacionarios que ejerciendo la “minería criminal”, inciden en la política fiscal municipal a partir de la para-tributación o ‘impuesto de protección’, captación de regalías y el lavado de activos; donde el fin es financiar sus actividades criminales, afectando negativamente la política tributaria de los gobiernos municipales que se caracteriza por su baja capacidad de gestión.

Tax+

Un grupo de estudiantes de la Universidad del Rosario encontró la oportunidad de iniciar un proyecto basado en la recuperación de impuestos de renta de los ciudadanos colombianos que trabajan o trabajaron en Estados Unidos, bajo el tipo de visa J1. El mercado en Colombia actualmente se encuentra constituido por aproximadamente 4.256 consumidores cuyo consumo per cápita es de $ 2.143.800 de pesos, la estrategia a utilizar para captar un nivel de clientes importante esta resguardada en el valor agregado del servicio, este pretende ofrecer un precio más bajo que la competencia incrementando la tasa de retorno de impuestos para nuestros clientes. Para iniciar, durante el primer año se espera obtener un 20% de participación en el mercado con 889 clientes, lo que conforma un promedio de 75 personas mensuales. Los pasos que se deben seguir para realizar el trámite de recuperación de impuestos son: 1) Contactar al cliente y darle la información, 2) Envió de los requisitos y formularios para que llene el cliente, 3) Devolución de los papeles diligenciados por el cliente, 4) Envió de papeles a Estados Unidos, 5) Contacto con el agente y devolución del dinero, 6) Informar al estudiante que ya está su dinero, 7) Encuesta de satisfacción. Para esto es necesario contar con un equipo conformado por un gerente general, gerente financiero, gerente de servicio al cliente y gerente comercial. La compañía estará ubicada en Bogotá, sin embargo, Tax + aspira tener un crecimiento importante en el país entrando a ciudades con una actividad importante dentro del mercado de work and travel como lo son Medellín, Cali y Barranquilla. El proyecto se iniciará con la constitución de una sociedad anónima simplificada (S.A.S.), una inversión total de $ 26.000.000 de pesos, la cual se encuentra constituida por un aporte de $ 6.500.000 pesos de cada uno de los miembros del equipo emprendedor, con esto se pretende adquirir los activos fijos y capital necesarios para iniciar el funcionamiento de la empresa. 10 Durante el primer año se espera tener unos ingresos de $ 355.600.000 de pesos, para el segundo año se pretende incrementar el número de clientes a 964, lo cual constituye unos ingresos equivalentes a $ 471.328.000 de pesos, y para el tercer año las ventas esperadas deberán alcanzar los $ 538.204.160 de pesos, que generan una rentabilidad sobre ventas del 6,31%, 0,73% y 1,6%, respectivamente. Para alcanzar el punto de equilibrio la empresa debe vender $322.083.104 al año, lo que indica que se puede alcanzar en el primer año de operación. En el primer año de operación se obtiene un flujo de efectivo de $43.272.320, en el segundo año, $5.570.581 y en el tercero $11.521.539. La tasa interna de retorno del proyecto es de 89,99% y la inversión se recupera en el tercer año de operación.