Report on the Iowa Department of Revenue for the year ended June 30, 2015

Report on the Iowa Department of Revenue for the year ended June 30, 2015

Report on the ethanol retailers’ tax credit program and the Research Activities Credit (RAC) tax credit program administered by the Iowa Department of Revenue (IDR) for the period January 1, 2002 through December 31, 2014

Report on the ethanol retailers’ tax credit program and the Research Activities Credit (RAC) tax credit program administered by the Iowa Department of Revenue (IDR) for the period January 1, 2002 through December 31, 2014

O departamento de revenue management de um grupo hoteleiro: análise dos tivoli hotels & resorts

O presente relatório relata o contacto com a indústria hoteleira nacional por meio da realização de um estágio curricular no departamento de Revenue Management do grupo Tivoli Hotels & Resorts, assentando por base sob as funções desempenhadas na área em estudo. Trata-se de um relatório que apresenta como finalidade a obtenção do grau de Mestre em Gestão e Direção Hoteleira, curso lecionado na Escola Superior de Turismo e Tecnologia do Mar, através da realização de um estágio curricular entre Julho 2014 e Maio 2015. Foram definidos diversos objetivos com a realização do presente estágio, tais como adquirir conhecimentos e competências nas técnicas de Revenue Management utilizadas nos Tivoli Hotels & Resorts, bem como adquirir conhecimentos nas técnicas utilizadas para maximização de receita, quer a nível de clientes individuais, quer a nível de grupos. Outro dos objetivos passava por adquirir experiência na análise de estatísticas e técnicas de monitorização, acompanhando a sua correta aplicação por parte das unidades hoteleiras. O grupo hoteleiro sobre o qual incide o relatório, a Tivoli Hotels & Resorts, é uma cadeia hotelaria nacional que conta com doze hotéis localizados em território nacional e outras duas unidades localizadas no Brasil, e que se destaca ao oferecer um vasto leque de serviços ao cliente que dinamizem a sua estada. Este trata-se portanto do Unique Selling Proposition (USP) da marca Tivoli: vender experiências e não simples estadas – Experience More. Ao longo do relatório será feito desta forma referência ao grupo Tivoli Hotels & Resorts bem como especificamente ao departamento de Revenue Management, incidindo o relatório sobre em que consiste esta técnica de gestão e quais as tarefas diárias de um revenue manager.

SC revenue ruling #16-2

The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South Carolina income taxes,1 the taxability of exempt interest when distributed as a dividend from a mutual fund, and Section 265 of the Internal Revenue Code which disallows a deduction for expenses allocable to tax-exempt income. This document also provides examples of tax-exempt obligations and obligations which are not tax-exempt for South Carolina income tax purposes.

SC revenue ruling #16-4

The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 and 12-21-2730. A summary of guidelines that will assist in determining the proper license taxes on various types of amusement and arcade machines, devices and tables is provided.

UNDERSTANDING CUSTOMER CHOICES IN SERVICE OUTSOURCING AND REVENUE MANAGEMENT

This dissertation investigates customer behavior modeling in service outsourcing and revenue management in the service sector (i.e., airline and hotel industries). In particular, it focuses on a common theme of improving firms’ strategic decisions through the understanding of customer preferences. Decisions concerning degrees of outsourcing, such as firms’ capacity choices, are important to performance outcomes. These choices are especially important in high-customer-contact services (e.g., airline industry) because of the characteristics of services: simultaneity of consumption and production, and intangibility and perishability of the offering. Essay 1 estimates how outsourcing affects customer choices and market share in the airline industry, and consequently the revenue implications from outsourcing. However, outsourcing decisions are typically endogenous. A firm may choose whether to outsource or not based on what a firm expects to be the best outcome. Essay 2 contributes to the literature by proposing a structural model which could capture a firm’s profit-maximizing decision-making behavior in a market. This makes possible the prediction of consequences (i.e., performance outcomes) of future strategic moves. Another emerging area in service operations management is revenue management. Choice-based revenue systems incorporate discrete choice models into traditional revenue management algorithms. To successfully implement a choice-based revenue system, it is necessary to estimate customer preferences as a valid input to optimization algorithms. The third essay investigates how to estimate customer preferences when part of the market is consistently unobserved. This issue is especially prominent in choice-based revenue management systems. Normally a firm only has its own observed purchases, while those customers who purchase from competitors or do not make purchases are unobserved. Most current estimation procedures depend on unrealistic assumptions about customer arriving. This study proposes a new estimation methodology, which does not require any prior knowledge about the customer arrival process and allows for arbitrary demand distributions. Compared with previous methods, this model performs superior when the true demand is highly variable.

SC REVENUE RULING #16-5

This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.

SC revenue ruling #16-6

The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to explain the application of the use tax.

SC REVENUE RULING #16-7

This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section 382 limitations and other NOL use limitations on South Carolina consolidated returns.

Internship in revenue management at Pestana

Dissertação de Mestrado, Economia do Turismo e Desenvolvimento Regional, Faculdade de Economia, Universidade do Algarve, 2016

The responsiveness of government revenue to marginal tax rates

Ce document utilise des données fiscales et démographiques pour calculer les changements dans les recettes du gouvernement engendrés par les ajustements dans le taux marginal d'imposition, et cela en mettant l’accent sur la fourchette d'imposition la plus élevée. La portée de l’étude est une sélection de pays de l’O.C.D.E. Une analyse des changement de comportement des contribuables et des différentes alternatives dont le gouvernement dispose en termes de politique fiscale en suivaient. En fin, les possibles faiblesses dans des techniques de référence sont examinées en détail. 

The responsiveness of government revenue to marginal tax rates

Ce document utilise des données fiscales et démographiques pour calculer les changements dans les recettes du gouvernement engendrés par les ajustements dans le taux marginal d'imposition, et cela en mettant l’accent sur la fourchette d'imposition la plus élevée. La portée de l’étude est une sélection de pays de l’O.C.D.E. Une analyse des changement de comportement des contribuables et des différentes alternatives dont le gouvernement dispose en termes de politique fiscale en suivaient. En fin, les possibles faiblesses dans des techniques de référence sont examinées en détail. 

A organização interna dos departamentos de E-Commerce e Revenue Management: Análise dos Tivoli Hotels & Resort

O presente relatório assenta sob a compreensão das funções desempenhadas nas áreas de Revenue Management e E-Commerce no âmbito do estágio realizado no grupo hoteleiro português Tivoli Hotels & Resorts. O relatório tem como essencial objetivo a descrição da experiência do contacto com a indústria hoteleira através de um estágio curricular entre Agosto de 2013 até Maio 2014 para a obtenção de grau de mestre no Mestrado em Gestão e Direção Hoteleira, da Escola Superior de Turismo e Tecnologia do Mar. Foram delineados vários objetivos neste estágio no departamento de Revenue Management e E-Commerce tais como, conhecer os fundamentos de Revenue bem como a estratégia de pricing utilizada numa grande cadeia hoteleira e todo o processo envolvente para aumentar a ocupação, a otimização de Revenue e toda a explicação da estratégia utilizada na distribuição dos canais online, estando intimamente ligada à gestão dos mesmos. Ao longo do relatório ir-se-á perceber que estes dois departamentos detêm um elo de ligação sendo que as decisões obtidas pelo Revenue têm impacto direto no E-Commerce – Gestão dos canais online. A Tivoli Hotels & Resorts é uma cadeia hoteleira nacional que conta com doze hotéis em Portugal Continental e dois no Brasil em que se destaca a oferecer uma panóplia de serviços ao cliente não passando apenas pela estada. Experience More – este é o Unique Selling Proposition [USP], uma forte aposta na venda de experiências, considerado um verdadeiro conceito diferenciador convidando o cliente a usufruir de três serviços: Team, T/Services and T/Services.

SC revenue ruling #16-1

After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents the Department’s official position concerning these conversion factors. The Department also recently established the conversion factor for liquefied propane gas. This advisory now represents the Department’s official position concerning this conversion factor.