Do we fear tax competition among new and old European countries ?

The purpose of this paper is to study both theoretically and empirically tax competition in the enlarged EU and to provide some insights on ongoing reforms concerning business taxation. We support the idea that even if one can observe cuts in "new" members statutory business tax rates, this should not result in fiercer tax competition between the "core" and "the "periphery" since infrastructure endowments and the existence of agglomeration rents in the core of the EU may prevent (at least partially) activities to relocate to the "new" members.

Road Use Tax Fund Efficiency Report, December 31, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Distributing State Road Use Tax Funds to Counties, HR-386, 1996

Iowa's county road system serves many critical functions in a changing environment. Many counties with very different social, economic, and demographic circumstances do not have adequate resources to provide the desired level of service on their secondary road systems. How the state's Road Use Tax Fund (RUTF) is distributed among counties is therefore of great importance. This report presents the results of a year-long study of how to distribute RUTF resources among Iowa's 99 counties. The project was undertaken at the request of county engineers who wish to replace the current method of allocation with one that is more stable, comprehensible, and predictable. This report describes the current allocation method, examines how other states distribute road funds to counties, and discusses potential allocation factors that could be included in a revised procedure. The process undertaken to narrow the range of possible formulas and determine the one to recommend is summarized. Finally, the report presents the allocation formula recommended by the project advisory committee, along with how it would operate.

Road Use Tax Fund Efficiency Report, March 2014

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdiction, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Fraud Program: Prevention and Detection, 1956

The information contained in this handbook attempts to outline the fraud problem in Iowa's unemployment compensation and provide some solutions.

DCI Voter Fraud Investigations Report, May 8, 2014.

In March of 2012, the Iowa Secretary of State’s office compared Iowa’s voter registration records with the driver’s license record s of individuals that identified themselves as non-citizens with the Iowa Department of Transportation. After comparing those records, the Iowa Secretary of State’s office found that more than 3,000 individuals registered to vote that had previously identified themselves as non-citizens. More than 1,000 of these individuals had also cast a ballot. The Iowa Secretary of State’s office was not given timely access to the federal Systematic Alien Verification for Entitlements (SAVE)database, and therefore was unable to determine if any of these individuals had become citizens before they registered to vote or cast a ballot. On June 21, 2012, the Iowa Secretary of State’s office entered into an agreement with the Iowa Department of Public Safety’s Division of Criminal Investigation (DCI) to review potential election misconduct crimes and improve the administration of federal elections. Over the last two years,DCI agents have reviewed thousands of instances of possible election misconduct. DCI’s review included cases referred by the Iowa Secretary of State’s office as well as by other state and local government agencies.

The Governor's Blue Ribbon Transportation Task Force: Implementation Report for Maximizing the Efficient Use of Iowa's Road Use Tax Fund, 1998

This report documents the Iowa Department of Transportation's accomplishments and ongoing efforts in response to 39 recommendations proposed by the Governor's Blue Ribbon Transportation Task Force at the end of 1995. Governor Terry Branstad challenged the Task Force to "maximize the benefits of each dollar spent from the Road Use Tax Fund."

Consumer Advisory: The Drive to Destroy: Heath Fraud: Protecting Your Wellness and Your Wallet, August 2014

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: The Drive to Destroy: Heath Fraud: Protecting Your Wellness and Your Wallet

Iowa Motor Fuel Tax Monthly Reports, January 2014

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, January 2012

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, January 2013

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, February 2012

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.

Iowa Motor Fuel Tax Monthly Reports, February 2013

The monthly fuel tax report from Iowa Department of Transportation to the Iowa Department of Revenue and Finance.