Reference listing of 1992 federal tax forms and publications.

Includes indexes.

Land revenue administration in India (prescribed for the B.A. examination

Mode of access: Internet.

Your federal income tax /

Description based on: 1944 ed.; title from cover.

Annual Report. Audit of the Finances of the State of West Virginia, Showing in Detail the Sources of Revenue and the Purposes of Expenditures

Mode of access: Internet.

Excise tax on retail stores.

Mode of access: Internet.

California property tax laws, annotated, including regulations.

Mode of access: Internet.

The Social and Economic Impacts of a Washington State Carbon Tax

Thesis (Master's)--University of Washington, 2016-06

Using the tax system to collect fines

In this article we consider the possibility that fines could be collected through the tax and social welfare systems in the same way as higher education contributions and child support payments are currently administered. We argue that the existing system of fine collection and enforcement leads to high default rates and reduces the usefulness of fines as a sanction. We consider a range of models for the implementation of an income-related fine collection system, and discuss their possible implications for issues including judicial independence, the time taken to repay fines and aggregate fine revenue.

Why does tax have to be so taxing? The Court revisits the Franked Investment Income litigation

Examines the European Court of Justice ruling in Test Claimants in the FII Group Litigation v Inland Revenue Commissioners (C-35/11) on whether the differential tax treatment of domestic and foreign-sourced dividends in the UK was compatible with the freedom of establishment and free movement of capital principles. Outlines its guidance on how to assess this compatibility. Considers the ruling's implications for the UK tax system, the relationship between tax sovereignty and the internal market and the third-country dimension of the free movement of capital principle.

Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^

Forecasting enrollment in differential assessment programs using cellular automata

Urban growth models have been used for decades to forecast urban development in metropolitan areas. Since the 1990s cellular automata, with simple computational rules and an explicitly spatial architecture, have been heavily utilized in this endeavor. One such cellular-automata-based model, SLEUTH, has been successfully applied around the world to better understand and forecast not only urban growth but also other forms of land-use and land-cover change, but like other models must be fed important information about which particular lands in the modeled area are available for development. Some of these lands are in categories for the purpose of excluding urban growth that are difficult to quantify since their function is dictated by policy. One such category includes voluntary differential assessment programs, whereby farmers agree not to develop their lands in exchange for significant tax breaks. Since they are voluntary, today’s excluded lands may be available for development at some point in the future. Mapping the shifting mosaic of parcels that are enrolled in such programs allows this information to be used in modeling and forecasting. In this study, we added information about California’s Williamson Act into SLEUTH’s excluded layer for Tulare County. Assumptions about the voluntary differential assessments were used to create a sophisticated excluded layer that was fed into SLEUTH’s urban growth forecasting routine. The results demonstrate not only a successful execution of this method but also yielded high goodness-of-fit metrics for both the calibration of enrollment termination as well as the urban growth modeling itself.

Marketing Dynamics of a Hotel Tax: The Case of Chautauqua County, New York

Imposing a hotel tax in Chautauqua County, New York, which has natural attractions and the proximity of viable markets, might be highly likely to contribute significantly to the economic climate for the county. The authors examine the likely impact of hotel taxes, review hotel tax rates in cities across the country and in New York State, recommend revenue distribution, and propose a process by which hotel tax revenues can be equitably and efficiently disbursed

Local government revenue from oil and gas production

Oil and gas production generates substantial revenue for state and local governments. This report examines revenue from oil and gas production flowing to local governments through four mechanisms: (i) state taxes or fees on oil and gas production; (ii) local property taxes on oil and gas property; (iii) leasing of state-owned land; and (iv) leasing of federally owned land. We examine every major oil- and gas-producing state and find that the share of oil and gas production value allocated to and collected by local governments ranges widely, from 0.5 percent to more than 9 percent due to numerous policy differences among states. School districts and trust funds endowing future school operations tend to see the highest share of revenue, followed by counties. Municipalities and other local governments with more limited geographic boundaries tend to receive smaller shares of oil and gas driven revenue. Some states utilize grant programs to allocate revenue to where impacts from the industry are greatest. Others send most revenue to state operating or trust funds, with little revenue earmarked specifically for local governments.