Taxation of federal, state and municipal bonds,

Mode of access: Internet.

Laws affecting taxation of the session of ...

1906 has title: Laws affecting taxation of the session of 1906, Legislature of New Jersey, and revised calendar of tax events.

Public debt act of 1941. Hearings before the Committee on Ways and Means, House of Representatives, Seventy-seventh Congress, first session, on H.R. 2653, a bill to increase the debt limit of the United States, to provide for the federal taxation of future issues of obligations of the United States and its instrumentalities, and for other purposes. Revised. January 29 and 30, 1941.

Robert L. Doughton, chairman.

Report of the Committee on national debt and taxation ...

Colwyn, chairman.

A report on finance and taxation in Arkansas including a description of Arkansas taxes.

Mode of access: Internet.

The law of Federal gift taxation.

Kept up to date by pocket supplements.

Annual report of the Commissioner of Corporations and Taxation.

Since 1923 to [1948], publisher statement changed as : publication of this document approved by the Commission on Administration and Finance.

Federal income taxation of farmers, June, 1961 /

Bibliographical footnotes.

A concise history of U.S. federal taxation /

"June 14, 1990."

The economic effects of capital gains taxation : a Joint Economic Committee study /

"June 1997."

Questionnaire survey of VDT operators at the New York State Departments of Motor Vehicles and Taxation and Finance /

Cover title.

Taxation of couples: a mirrleesian approach for non-unitary households

Optimal tax theory in the Mirrlees’ (1971) tradition implicitly relies on the assumption that all agents are single or that couples may be treated as individuals, despite accumulating evidence against this view of household behavior. We consider an economy where agents may either be single or married, in which case choices result from Nash bargaining between spouses. In such an environment, tax schedules must play the double role of: i) defining households’ objective functions through their impact on threat points, and; ii) inducing the desired allocations as optimal choices for households given these objectives. We find that the taxation principle, which asserts that there is no loss in relying on tax schedules is not valid here: there are constrained efficient allocations which cannot be implemented via taxes. More sophisticated mechanisms expand the set of implementable allocations by: i) aligning the households’ and planner’s objectives; ii) manipulating taxable income elasticities, and; iii) freeing the design of singles’ tax schedules from its consequences on households’ objectives.

The role of uncertainty in the relationship between fairness evaluations and willingness to pay

Participants in contingent valuation studies may be uncertain about a number of aspects of the policy and survey context. The uncertainty management model of fairness judgments states that individuals will evaluate a policy in terms of its fairness when they do not know whether they can trust the relevant managing authority or experience uncertainty due to insufficient knowledge of the general issues surrounding the environmental policy. Similarly, some researchers have suggested that, not knowing how to answer WTP questions, participants convey their general attitudes toward the public good rather than report well-defined economic preferences. These contentions were investigated in a sample of 840 residents in four urban catchments across Australia who were interviewed about their WTP for stormwater pollution abatement. Four sources of uncertainty were measured: amount of prior issue-related thought, trustworthiness of the water authority, insufficient scenario information, and WTP response uncertainty. A logistic regression model was estimated in each subsample to test the main effects of the uncertainty sources on WTP as well as their interaction with fairness and proenvironmental attitudes. Results indicated support for the uncertainty management model in only one of the four samples. Similarly, proenvironmental attitudes interacted rarely with uncertainty to a significant level, and in ways that were more complex than hypothesised. It was concluded that uncertain individuals were generally not more likely than other participants to draw on either fairness evaluations or proenvironmental attitudes when making decisions about paying for stormwater pollution abatement.