Executive Summary 2007 Iowa Tax Amnesty, 2008

Results of Iowa Tax Amnesty 2007

Tax incentives and the city

It is difficult to justify tax incentives within the existing economicsliterature on tax competition. We develop a model in which communitiesare interested in attracting firms not only for their own capital butalso for the concentration externalities, a form of agglomerationeconomies, their location bestows on existing firms. We find that itis efficient in this case for communities to offer tax incentives,defined as a tax rate below the benefit tax level, to firms. We presentthe recent relocation of the Boeing Corporation's headquarters fromSeattle to Chicago as a case study.

Special investigation of Hardin County Solid Waste Disposal Commission for the period January 1, 2002 through December 31, 2007

Special investigation of Hardin County Solid Waste Disposal Commission for the period January 1, 2002 through December 31, 2007

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2007

Audit report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2007

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2007

Audit report on the Rural Iowa Waste Management Association for the year ended June 30, 2007

Audit report on the Pocahontas County Solid Waste Commission for the year ended June 30, 2007

Audit report on the Pocahontas County Solid Waste Commission for the year ended June 30, 2007

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2007

Audit report on the Delaware County Solid Waste Disposal Commission for the year ended June 30, 2007

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2007

Audit report on the Crawford County Area Solid Waste Agency Commission for the year ended June 30, 2007

Iowa Individual Income Tax Statistical Report 2006

Iowa Individual Income Tax Statistical Report 2006

The impact of tax credits on labour supply

One of the principle aims of the Working Families' Tax Credit in the UK was to increase the participation of single mothers. The literature to date concludes there was approximately a five-percentage-point increase in employment of single mothers. The differences-in-differences methodology that is typically used compares single mother with single women without children. However, the characteristics of these groups are very different, and change over time in relative covariates are likely to violate the identifying assumption. We find that when we control for differential trends between women with and without children, the employment effect of the policy falls significantly. Moreover, the effect is borne solely by those working full-time (30 hours or more), while having no effect on inducing people into the labor market from inactivity. Looking closely at important covariates over time, we can see sizeable changes in the relative returns to employment between the treatment and control groups.

Audit report on the Hardin County Sanitary Solid Waste Disposal Commission for the year ended June 30, 2007

Audit report on the Hardin County Sanitary Solid Waste Disposal Commission for the year ended June 30, 2007

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007

Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes

This paper analyses whether or not tax subsidies to private medicalinsurance are self-financing by means of a structural approach. Weconstruct a simulation routine based on a microeconometric discretechoice model that allows us to evaluate the impact of premium changeson the utilisation of outpatient and inpatient health care services. Wesimulate the 1999 Spanish tax reform that abolished the tax deductionfor expenditures on private health insurance using a representativesample of the Catalan population. Prior to this reform, foregone taxrevenue arising from deductions after the purchase of private insuranceamounted to 69.2 M. per year. In contrast, the elimination of thesubsidies to private policies is estimated to generate an extra costfor the public sector of about 8.9 M. per year.

Road Use Tax/Fund Primary Road Fund Budget: Reversions, September 11, 2008

Pursuant to Iowa Code Section 307.46(2) - This is the Iowa Department of Transportation's report on the use of reversions.

Report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2008

Report on the Shelby County Area Solid Waste Agency for the year ended June 30, 2008