Iowa Motor Fuel Tax Monthly Reports, February 2011

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

Iowa Motor Fuel Tax Monthly Reports, May 2011

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

Iowa Motor Fuel Tax Monthly Reports, September 2010

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

Iowa Motor Fuel Tax Monthly Reports, December 2010

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

Road Use Tax Fund Efficiency Report, January 2012

In the November 2011 report issued by the Governor’s Transportation 2020 Citizen Advisory Commission (CAC), the commission recommended the Iowa Department of Transportation (DOT), at least annually, convene meetings with the cities and counties to review the operation, maintenance and improvement of Iowa’s public roadway system to identify ways to jointly increase efficiency. In response to this recommendation, Gov. Branstad directed the Iowa DOT to begin this effort immediately with a target of identifying $50 million of efficiency savings that can be captured from the $1.2 billion of Road Use Tax Funds (RUTF) provided to the Iowa DOT, cities and counties to administer, maintain and improve the public roadway system. This would build upon past joint and individual actions that have reduced administrative costs and resulted in increased funding for system improvements. Efficiency actions should be quantified, measured and reported to the public on a regular basis. Beyond the discussion of identifying funding solutions to our road and bridge needs, it is critical that all jurisdictions that own, maintain and improve the nation’s road and bridge systems demonstrate to the public these funds are utilized in the most efficient and effective manner. This requires continual innovation in all aspects of transportation planning, design, construction and maintenance - done in a transparent manner to clearly demonstrate to the public how their funds are being utilized. The Iowa DOT has identified 13 efficiency measures separated into two distinct categories – Program Efficiencies and Partnership Efficiencies. The total value of the efficiency measures is $50 million. Many of the efficiency items will need input, refinement and partnership from cities, counties, other local jurisdictions, and stakeholder interest groups. The Iowa DOT has begun meetings with many of these groups to help identify potential efficiency measures and strategies for moving forward. These partnerships and discussions will continue through implementation of the efficiency measures. Dependent on the measures identified, additional action may be required by the legislature, Iowa Transportation Commission, and/or other bodies to implement the action. In addition, a formal process will be developed to quantify, measure and report the results of actions taken on a regular basis.

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2011

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2011

Top income shares in Portugal over the twentieth century

[cat] L’objectiu d’aquest article és presentar nova evidència estadística sobre l’evolució de les desigualtats econòmiques a Portugal a llarg termini. L’explotació de les fonts fiscals portugueses ha permès l’estimació annual de les top income shares des de 1936. La construcció d’aquesta nova sèrie s’ha fet seguint la metodologia emprada per Piketty (2001). Aquesta nova sèrie revela una caiguda de les top income shares durant la Segona Guerra Mundial, seguida d’una recuperació fins a principis dels anys cinquanta. Des de mitjans dels cinquanta fins a principis dels anys vuitanta hi ha una caiguda dràstica de les top income shares. Per acabar, durant els anys noranta les top income shares tornen a augmentar. Aquesta pauta és molt similar a la viscuda en altres països: la reducció de les top income shares durant l’època daurada és compartida per tots els països estudiats i el seu increment als anys noranta sembla que alinea Portugal amb la pauta seguida pels països Anglosaxons.

User cost of capital with delayed investment grants

The usual assumption when considering investment grants is that grant payments are automatic when investments are undertaken. However, evidence from case studies shows that there can exist some time lag until funds are received by granted firms. In this paper the effects of delays in grant payments on the optimal investment policy of the firm are analyzed. It is shown how these delays lead not only to a higher financing cost but to an effective reduction in the investment grant rate, and in some cases, how benefits from investment grants could be canceled due to interactions with tax effects.

Road Use Tax Fund Efficiency Report Savings Status, December 31,

Develop, in conjunction with the regional planning affiliations and metropolitan planning organizations and other stakeholder groups, a process to exchange STP federal funds for Primary Highway System funds for the purpose of reducing the number of small projects that have to meet onerous federal requirements. In order to implement this recommendation, legislative action is required to eliminate the restriction on using Primary Road Fund revenue on local jurisdiction roadways in exchange for a portion of their federal STP funding. This past session, Iowa DOT worked with legislators to introduce a bill in both the House and the Senate to eliminate this Code restriction. Bills were discussed at the subcommittee level in both the House and Senate but did not proceed because of the need to have further discussions with impacted parties. Prior to next session, discussions will occur amongst all impacted parties to reach consensus on how this recommendation could be implemented. With that consensus in place prior to next session, it is anticipated that the bills can be reintroduced next session.

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2012

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2012

Road Use Tax Fund Efficiency Report - March 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.

La financiación de la Renta Básica, un modelo de microsimulación

[spa] La financiación es uno de los aspectos de la Renta Básica en que más se ha avanzado en los últimos 10 o 12 años. Por Renta Básica aquí se entenderá en todo momento un ingreso pagado por el estado a cada miembro de pleno derecho de la sociedad o residente, incluso si no quiere trabajar de forma remunerada, sin tomar en consideración si es rico o pobre, o dicho de otra forma, independientemente de cuáles puedan ser las otras posibles fuentes de renta, y sin importar con quien conviva. Diversas e interesantes investigaciones para ámbitos geográficos distintos han hecho acto de aparición y han alimentado un vivo debate acerca de las formas de financiar la Renta Básica. La Renta Básica puede ser pagada por parte de distintas instituciones públicas. La propuesta de financiación de la Renta Básica a la que se refiere este artículo consiste en una reforma en profundidad del actual Impuesto de la Renta de las Personas Físicas (IRPF). El estudio opta por este camino porque se ha tenido acceso a datos individualizados del IRPF de Cataluña, pero también porque este impuesto es especialmente útil para apreciar, por ejemplo, la redistribución resultante de la renta. Está basado en un programa de microsimulación específicamente diseñado para este objetivo, aplicado sobre una base de datos provenientes de una muestra de 110.474 declaraciones del IRPF de Cataluña, para evaluar diferentes opciones de políticas de integración de impuestos y prestaciones que incluyan una Renta Básica. Este estudio muestra que la reforma propuesta es viable en términos económicos y que el impacto en la distribución de la renta sería muy progresivo, como después se especificará.

Road Use Tax Fund Efficiency Report, June 30, 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.