The Long-Run Impact of Corn-Based Ethanol on the Grain, Oilseed, and Livestock Sectors: A Preliminary Assessment, November 2006

The ongoing growth of corn-based ethanol production raises some fundamental questions about what impact continued growth will have on U.S. and world agriculture. Estimates of the long-run potential for ethanol production can be made by calculating the corn price at which the incentive to expand ethanol production disappears. Under current ethanol tax policy, if the prices of crude oil, natural gas, and distillers grains stay at current levels, then the break-even corn price is $4.05 per bushel. A multi-commodity, multi country system of integrated commodity models is used to estimate the impacts if we ever get to $4.05 corn. At this price, corn-based ethanol production would reach 31.5 billion gallons per year, or about 20% of projected U.S. fuel consumption in 2015. Supporting this level of production would require 95.6 million acres of corn to be planted. Total corn production would be approximately 15.6 billion bushels, compared to 11.0 billion bushels today. Most of the additional corn acres come from reduced soybean acreage. Wheat markets would adjust to fulfill increased demand for feed wheat. Corn exports and production of pork and poultry would all be reduced in response to higher corn prices and increased utilization of corn by ethanol plants. These results should not be viewed as a prediction of what will eventually materialize. Rather, they indicate a logical end point to the current incentives to invest in corn-based ethanol plants.

Executive Order Number Two, February 28, 2007

Orders that the deadline for individual Iowa taxpayers who are farmers to pay their 2006 individual income tax is extended until March 15, 2007.

A Problemática dos Impostos Diferidos na revalorização dos activos fixos tangíveis

A nível da contabilidade tem-se assistido, nos últimos tempos, esforços no sentido de uma “ Harmonização Global” como forma de acompanhar o fenómeno da globalização, não obstante, existem temas, como o dos Impostos diferidos, que não reúnem consenso entre autores. Os impostos diferidos aparecem como o elo de ligação entre a contabilidade e a fiscalidade, no que se refere as divergências de tratamento destas duas áreas em relação a certas operações, sendo uma delas a revalorização de activos. A revalorização dos activos, na medida em que aumenta a base contabilística dos activos, dá origem a impostos diferidos caso a base fiscal não for ajustada. Assim sendo, há que contabilizar o efeito fiscal decorrente dessa revalorização, em consonância com contabilização do excedente de revalorização. A questão dos impostos diferidos aparece na medida em que o imposto sobre o rendimento passa a ser contabilizado através do método dos efeitos fiscais, em detrimento do método tradicional, o método do imposto a pagar. O método dos efeitos fiscais, assim como o tradicional, apresenta desvantagem, mas é o que melhor permite a apresentação de uma imagem mais verdadeira e apropriada sobre as operações das empresas. A revalorização dos activos fixos tangíveis é uma das operações que tem um tratamento mais adequado utilizado o método dos efeitos fiscais. Em Cabo verde, a revalorização de activos fixos tangíveis é aceite para finalidade de tributação, se for pedida a devida autorização para a sua realização às Finanças. Partindo de um estudo de caso onde não foi efectuado a autorização pelas finanças para efectuar a revalorização dos activos fixos tangíveis, demonstramos que existem impactos significativos nas demonstrações financeiras da empresa em estudo, na sua posição financeira e no seu desempenho, por via da contabilização do imposto diferidoIn level of accounting we have witnessed, in recent times, efforts in the sense of "Global Harmonization" as a means of keep up with the phenomenon of globalization, nevertheless there are themes such as the deferred taxes, which do not congregate consensus among authors. Deferred taxes appear as the link between accounting and taxation, in respect a differences of treatment of these two areas to certain transactions, one of this is the revaluation tangible fixed assets. The revaluation of the tangible fixed assets increases the accounting base of assets and originates a deferred tax if the tax base is not adjusted. Therefore, we must account for the tax effect arising from this revaluation, in line with the accounting revaluation surplus. The issue of deferred taxes appears in consequences of accounting for income tax is accounted by the method of tax effects, over the traditional method, the method of tax payable. The method of tax effects, as well as the traditional method presents disadvantage, but it is the better in allows the presentation of true and fair view of the company's operations. The revaluation of tangible fixed assets is one of the operations that utilized the tax effects, have appropriate treatment. In Cape Verde, the revaluation of tangible fixed assets is accepted for tax purposes, if requested permission for its accomplishment to Finance. Based on a case study which has not been authorized by the finance to effect the revaluation of tangible fixed assets, we demonstrate that there are significant impacts on the financial statements of the company under study in its financial position and performance, through accounting deferred tax.

Os impostos diferidos no contexto Cabo-Verdiano: Impacto nas demonstrações financeiras

A contabilização dos impostos diferidos surge do facto da legislação fiscal e das normas contabilísticas poderem ser diferentes no que respeita ao reconhecimento e mensuração de activos, passivos, gastos e rendimentos. Para eliminar o efeito das diferenças de carácter temporal, das demonstrações financeiras, foram criadas normas contabilísticas que disciplinam a contabilização do imposto sobre o rendimento, através do reconhecimento de activos e passivos por impostos diferidos. Seguindo esta tendência, Cabo Verde introduziu, através do SNCRF - Sistema de Normalização contabilística e de relato financeiro, a NRF 22Imposto sobre o rendimento, que exige a contabilização de impostos diferidos nas diferenças temporárias entre a contabilidade e a fiscalidade. No entanto esta norma não está sendo observada, devido, na opinião de vários profissionais da área, a complexidade do assunto “imposto diferido”. Por esta razão, traçamos como objectivos deste trabalho, explicar a problemática dos impostos diferidos, evidenciando a importância do seu reconhecimento nas demonstrações financeiras. Concluímos que, a não contabilização de impostos diferidos pode pôr em causa a informação contida nas demonstrações financeiras e, consequentemente, as decisões que se toma com base nelas.The accounting of deferred taxes arises from the fact that tax legislation and accounting standards may differ regarding to the recognition and measurement of assets, liabilities, expenses and income. To eliminate the effect of the temporary differences in the financial statements, accounting standards have been established to regulate the accounting of income tax trough the recognition of assets and liabilities by deferred taxes. Following this trend, Cape Verde has introduced through the SNCRF - Standardization System of Accounting and Financial Reporting, the standard NRF 22 - Income Tax, which demands the recognition of deferred taxes in the temporary differences between accounting and taxation. However according to the opinion of some professors, this standard is not being observed due to the complexity of the subject "deferred tax". For this reason, we defined the following objectives for this work: explain the issue of deferred taxes, evidencing the importance of its recognition in the financial statements. We have concluded that, the not accounting of deferred taxes may jeopardize the information contained in the financial statements and consequently, the decisions made based on them.

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.

Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

The paper provides information about the tax treatment given to personalhealth expenditures in the Personal Income Tax in Spain, and analyseswhat we know about it and how the tax credit or other forms ofpreferential tax treatment can contribute to the financement of privatehealth expenditures, of special relevance in view of the recent PersonalIncome Tax modification proposals . It also points out some of the mainredistributive results coming out from this type of public financement,differentiating between types of expenditures (mainly those on healthservices which are not provided by the public health system, from thosewhich are).

Research Activities Credit Annual Report for the Period July 1, 2009 – December 31, 2009

Annual report on individuals and companies that claim the Iowa Research Activities Tax Credit. The report includes the total amount of Regular Research Activities Tax Credit claims, the total amount of Supplemental Research Activities Tax Credit claims, the total amount of Research Activities Tax Credit claims paid as refunds, the amounts of Research Activities Tax Credits claimed against corporate income tax and against individual income tax, and the names of taxpayers and the amounts claimed for taxpayers that claimed in excess of $500,000 of Research Activities Tax Credits.

Iowa Workforce Monthly, December 2009, Issue 11

Highlights: * During 2009, IWD staff members participated in a 5-day Kaizen event designed to streamline the collection of employers’ delinquent unemployment insurance (UI) taxes……………………………pg. 2 * Beginning January 15, the Iowa Department of Revenue web site will feature links to companies that provide online filing of both federal and Iowa income tax returns………pg. 2 * Recently, OSHA Inspectors Lonnie Majerus and Don Peddy visited Hannah, Inc. in Sioux City………………………………………………pg. 2 * Looking for a new job when you are over the age of 50 poses a whole new set of challenges…………………………………………pg. 3 * Over the last year, IWD has been working on an Integration Project that will change the way services are delivered to customers………pg. 3

Iowa Workforce Monthly, May 2010, Issue 16

Highlights: * On Wednesday, April 7th, the Marshalltown Workforce Center and the local New Iowan Center participated in the regional Central Iowa Job Fair.....pg. 2 * The Burlington Workforce Center had a successful year offering Iowans free income tax assistance through the Volunteer Income Tax Assistance (VITA) program.............................................pg. 2 * The New Iowan Center and the Muscatine Workforce Center will be holding a Spring Career Fair on Thursday, May 20th.......pg. 2 * Iowans gathered Wednesday, April 28, to pay tribute and to reflect upon the lives of the Iowa workers who lost their lives in 2009 while at work............................pg. 3

Iowa Workforce Monthly, January 2011, Issue 20

Highlights: * Workers’ Compensation CommissionerChristopher Godfrey Testifies Before Congress........................................pg. 2 *Lakes Area and Kossuth County ECI to Hold Joint Meeting.............................pg. 2 *IWD Assists Ex-Offenders in the Work Search Process.......................................pg. 3 *eFile for a Fast Income Tax Refund..pg. 3 *IowaWORKS Greater Siouxland Naturalization Ceremony...................pg. 5

La simplificación impositiva en Cuba: Sistemas objetivos de determinación de bases y aglutinación de varios impuestos en uno sólo impuesto

El presente estudio analiza el Impuesto sobre ingresos brutos integrado en el sistema tributario cubano al que están sujetas las sociedades que tributan por el Impuesto sobre Utilidades. Consiste en un sistema que sigue un método de determinación de bases mediante la utilización de índices objetivos referidos a magnitudes físicas, coeficientes o rendimientos de operaciones reales al alcance del sujeto pasivo y de la Administración tributaria

A propósito de la simplificación impositiva en Derecho Comparado: la Contabilidad simplificada en Italia y los "Estudios de Sector" para el cálculo presuntivo de las liquidaciones tributarias

En el presente trabajo se analizan diferentes mecanismos de simplificación contable y tributaria del ordenamiento tributario italiano. En particular, se estudian regímenes como: el régimen de contabilidad simplificado, supersimplificado, forfetario, de actividades marginales u otros. También se estudia el sistema objetivo de determinación de la base imponible denominado "estudio de sectores".

El Nuevo Régimen Único Simplificado del Perú: elementos esenciales configuradores de su régimen jurídico

El presente artículo tiene como finalidad analizar el Nuevo Régimen único simplificado del Perú. Se trata de un sistema simplificado de tributación de los pequeños empresarios legislado en el ordenamiento tributario peruano. Los contribuyentes de este impuesto realizarán el pago de este impuesto que sustituye a los Impuestos de la Renta, Impuesto General a las Ventas e Impuesto de Promoción Municipal

Une européanisation des politiques de conciliation de la vie familiale et professionnelle? : les cas de l'Italie et de la France

Les différents pays membres de l'UE connaissent des politiques dites de « conciliation de la vie professionnelle et familiale » qui correspondent à un ensemble de dispositifs hétéroclites, plus ou moins complexes, mais rarement cohérents. Alliant des objectifs tels que la hausse de la natalité, la protection des mères et des enfants, l'égalité entre femmes et hommes, la lutte contre la pauvreté des enfants et des familles monoparentales et l'activation des femmes, ces politiques sont fortement ancrées dans des traditions nationales de politiques familiales, d'emploi et fiscales. Ces politiques portent en elles l'héritage et les tensions de l'histoire d'un pays. Au moment où un nouvel acteur international, l'Union européenne, intervient de manière de plus en plus explicite dans le débat et dans la définition de ces politiques, la présente étude tend à analyser l'influence exercées par les référentiels européens en matière de politiques de conciliation sur les discours et politiques nationales de l'Italie et de la France. A partir d'une analyse cognitive du processus d'européanisation, nous montrons que les référentiels développés au sein de l'UE, par leur caractère abstrait et flou, n'ont eu jusqu'ici qu'une faible influence sur les discours et politiques en Italie et en France. Croisant une perspective néo-institutionnaliste historique et discursive, notre recherche a été construite autour de deux axes de réflexion. Premièrement, il a été question d'analyser, d'une part, l'évolution du discours tenu par les différentes instances européennes (notamment de la Commission européenne, le Conseil européen et le Fonds Social européen) et, d'autre part, questionner comment un consensus a pu émerger entre des pays et des acteurs qui ont des traditions extrêmement différentes en matière de politique sociale, de politique familiale et de convention de genre. Deuxièmement, il a été question d'analyser si et comment un cadre de référence conçu au niveau communautaire a pu influencer les discours et politiques au niveau national. - The reconciliation of work and family life policies forms, in the EU's member States, a plurality of politics, more or less complex, but rarely coherent. Combining different objectives such as fertility increase, mothers and children protection, equality between men and women, fight against children and lone-parent families poverty and women activation, these policies are part of the national traditions of family, employment and tax policy and bear the heritage and the tensions of the country history. At a moment when a new global player, the European Union, interferes increasingly explicitly in the debate and the definition of reconciling work and family life policies, the question at the heart of this thesis was to define what kind of influence the référentiels of European discourses have on reconciliation policies since the late 1990s, in the Italian and French discourses and policies. Starting from a cognitive analysis of the Europeanization process, we show that the référentiels developed within the EU, by their abstract and vague nature, have had little influence in Italy and France. Crossing an historical and a discursive neo-institutionalist perspective, our research was based on two axes of reasoning. First, we have analysed, on the one hand, the evolution of various European institutions' discoursed (including the European Commission, the European Council and the European Social Fund) and, on the other hand, we have questioned how a consensus has emerged between countries and actors who have very different traditions in social policy, family policy and gender conventions. Secondly, we have observed if and how a framework developed at Community level, as a kind of ideal to strive for, has influenced discourses and policies at the national level.

Lahjoitukset yleishyödyllisen yhteisön varainhankintakeinona : rahankeräyssääntelyä ja veropolitiikkaa

English summary: Donation as a revenue source for non-profit organisations - on the regulation of fundraising campaigns and tax policy (s. 909-910)