Ottoman Tax Registers (Tahrir Defterleri)

The Ottoman government obtained current information on the empire's sources of revenue through periodic registers called tahrir defterleri. These documents include detailed information on tax-paying subjects and taxable resources, making it possible to study the economic and social history of the Middle East and Eastern Europe in the fifteenth and sixteenth centuries. Although the use of these documents have been typically limited to the construction of local histories, adopting a more optimistic attitude toward their potential and using appropriate sampling procedures can greatly increase their contribution to historical scholarship. They can be used in comprehensive quantitative studies and in addressing questions of broader historical significance or larger social scientific relevance.

Investigating the effects of the 2007 Texas tobacco tax increase on the smoking behavior of adults

Smoking is major cause of premature mortality and morbidity in the United States. The health consequences of tobacco usage are increasingly concentrated in minority and lower socioeconomic groups. One of the most effective means of deterring tobacco consumption and generating revenue to fund prevention activities is the levying of excise taxes. In 2007 the state of Texas increased the excise tax on cigarettes by $1.00 per pack. This study sought to determine if there was a significant effect on smoking prevalence in the state by examining Behavioral Risk Factor Surveillance System (BRFSS) data for two years leading up to the tax increase-2005 and 2006- and two years post tax increase -2007 and 2008. Results were compared against a chi square distribution and three multiple logistic regression models were created to adjust for race/ethnicity, age, education and income. Results from this study show that there was not a significant decrease in smoking prevalence for most of the groups stratified by age, income and ethnicity. There was not a significant decrease in the younger adults aged 18-34 by income, ethnicity, or education. Smoking prevalence increased for some groups, e.g., Hispanic females. In the regression models, the tax effect was not significant. While overall prevalence decreased by 9%, there were not significant reductions among non-White or Hispanic survey participants. Taxed sales dropped by approximately 17% according to the Texas Comptroller. Without BRFSS data measuring daily cigarette consumption among current smokers, now not assessed, it is impossible to determine whether the discrepancy in reported prevalence and taxes sales is attributable to consumption of fewer cigarettes among smokers or tax avoidance.^

Fiscal Federalism and Tax Equalization: The potential for progressive local taxes

We construct an empirically informed computational model of fiscal federalism, testing whether horizontal or vertical equalization can solve the fiscal externality problem in an environment in which heterogeneous agents can move and vote. The model expands on the literature by considering the case of progressive local taxation. Although the consequences of progressive taxation under fiscal federalism are well understood, they have not been studied in a context with tax equalization, despite widespread implementation. The model also expands on the literature by comparing the standard median voter model with a realistic alternative voting mechanism. We find that fiscal federalism with progressive taxation naturally leads to segregation as well as inefficient and inequitable public goods provision while the alternative voting mechanism generates more efficient, though less equitable, public goods provision. Equalization policy, under both types of voting, is largely undermined by micro-actors' choices. For this reason, the model also does not find the anticipated effects of vertical equalization discouraging public goods spending among wealthy jurisdictions and horizontal encouraging it among poor jurisdictions. Finally, we identify two optimal scenarios, superior to both complete centralization and complete devolution. These scenarios are not only Pareto optimal, but also conform to a Rawlsian view of justice, offering the best possible outcome for the worst-off. Despite offering the best possible outcomes, both scenarios still entail significant economic segregation and inequitable public goods provision. Under the optimal scenarios agents shift the bulk of revenue collection to the federal government, with few jurisdictions maintaining a small local tax.

The emission reduction effect and economic impact of an energy tax vs. a carbon tax in China : a dynamic CGE model analysis

Chinese government commits to reach its peak carbon emissions before 2030, which requires China to implement new policies. Using a CGE model, this study conducts simulation studies on the functions of an energy tax and a carbon tax and analyzes their effects on macro-economic indices. The Chinese economy is affected at an acceptable level by the two taxes. GDP will lose less than 0.8% with a carbon tax of 100, 50, or 10 RMB/ton CO2 or 5% of the delivery price of an energy tax. Thus, the loss of real disposable personal income is smaller. Compared with implementing a single tax, a combined carbon and energy tax induces more emission reductions with relatively smaller economic costs. With these taxes, the domestic competitiveness of energy intensive industries is improved. Additionally, we found that the sooner such taxes are launched, the smaller the economic costs and the more significant the achieved emission reductions.

Cumulative list of organizations, contributions to which are deductable under section 23 (o) and section 23 (q) of the Internal revenue code and the corresponding sections of prior revenue acts.

Mode of access: Internet.

Actual values for estate and gift tax. : Supplementing tables I and II and the related examples of the estate and gift tax regulations.

Mode of access: Internet.

Reliability of toll road revenue forecasts for selected toll roads in the United States.

Texas Department of Transportation, Austin

Actuarial values, book gimel : tables for computing depreciation adjustment factors : interest rates from 2.2 percent to 22.0 percent : for income tax purposes only.

"7-1999."

Automotive manufacturers' cost/revenue, financial and risk analysis: projected impact of automobile manufacturing on the plastics industry. Final report.

National Highway Traffic Safety Administration, Office of Research and Development, Washington, D.C.

Calendar year projections of individual returns by major processing categories /

Description based on: 1992, fall update.

Digest of income tax rulings. no. 1-19; May 1919-Apr. 1919/Dec. 1921.

Issued by the Service under an earlier name: Bureau of Internal Revenue.

The United States federal internal tax history from 1861 to 1871 ...

Published also as no. XVI of the Hart. Schaffner & Marx prize essays.

The Revenue Sharing Act : general revenue sharing payment of entitlements to local governments.

Mode of access: Internet.

Proposed tax year 1991 forms and schedules : statistics of income programs multi-year operating plan.

Mode of access: Internet.

Tax Reform Act of 1986.

Cover title.