Iowa Department of Transportation report on funds received from the Rebuild Iowa Infrastructure Fund, the State Recreational Trails Fund, the Health Restricted Capitals and the Rail Revolving Loan and Grant Program in fiscal year 2007

House file 2782 (2007 Infrastructure Appropriations Act) requires state agencies that receive appropriations from specific funds to report that information. The Iowa Department of Transportation received funds from the Rebuild Iowa Infrastructure Fund, the State Recreational Trails Fund, the Health Restricted Capitals, and the Rail Revolving Loan and Grant Program in FY 2007. These are the status reports for those funds and the status of the FY2006 funds received from the State Recreational Trails Fund, the Rebuild Iowa Infrastructure Fund and the Tobacco Settlement Trust Fund.

Audit report on the Page County Landfill Association for the fiscal year ended June 30, 2007

Audit report on the Page County Landfill Association for the fiscal year ended June 30, 2007

Fiscal decentralization policies and sub-national government debt in evolving federations

As part of a process of democratization, many countries spanning Europe, Latin Amertica, Africa, and Asia are reorganizing their governments bydevolving fiscal responsibility and authority to newly empowered regionaland local governments. Although decentralization in each country proceedsdifferently, a common element tends to be an initially heavy relianceon central government grants to fund regional spending. We develop atheoretical model of regional borrowing decisions in which the incentivesfor regional borrowing depend crucially on how the regions expect thefederal system of finance to evolve. We examine the implications of themodel using data on Spanish regions for the period 1984-1995 and findevidence that regions may be borrowing inefficiently in response toincentives imbedded in the Spanish system of fiscal decentralization.

Debt sustainability in historical perspective: The role of fiscal repression

This article examines the debt history of two contenders for European hegemony: 16th-centurySpain and 18th-century Britain. We analyze their fiscal behavior using measures of overborrowingand fiscal policy functions. Our results suggest that stringency was not key for Britain ssuccess in avoiding default. Instead, fiscal repression allowed the United Kingdom to borrowat below-market rates, thereby outspending its continental rivals.

Comprehensive Annual Financial Report (CAFR) of the Iowa Public Employees Retirement System (IPERS) for the fiscal year ended June 30, 2007

Comprehensive Annual Financial Report (CAFR) of the Iowa Public Employees Retirement System (IPERS) for the fiscal year ended June 30, 2007

Optimal monetary and fiscal policy in a currency union

We lay out a tractable model for fiscal and monetary policy analysis in a currency union, and study its implications for the optimal design of such policies. Monetary policy is conducted by a common central bank, which sets the interest rate for the union as a whole. Fiscal policy is implemented at the countrylevel, through the choice of government spending. The model incorporates country-specific shocks and nominal rigidities. Under our assumptions, the optimal cooperative policy arrangement requires that inflation be stabilized at the union level by the common central bank, while fiscal policy is used by each country for stabilization purposes. By contrast, when the fiscal authorities act in a non-coordinated way, their joint actions lead to a suboptimal outcome, and make the common central bank face a trade-off between inflation and output gap stabilization at the union level.

The sustainable debts of Philip II: A reconstruction of Castile's fiscal position, 1566-1596

The defaults of Philip II have attained mythical status as the origin of sovereigndebt crises. We reassess the fiscal position of Habsburg Castile, derivingcomprehensive estimates of revenue, debt, and expenditure from new archivaldata. The king s debts were sustainable. Primary surpluses were large and rising.Debt-to-revenue ratios remained broadly unchanged during Philip s reign.Castilian finances in the sixteenth century compare favorably with those of otherearly modern fiscal states at the height of their imperial ambitions, includingBritain. The defaults of Philip II therefore reflected short-term liquidity crises,and were not a sign of unsustainable debts.

Contrato de transporte marítimo internacional de mercadorias no direito cabo-verdiano

Os contratos de transporte marítimo internacional de mercadorias, têm sido objecto de importantes estudos, através dos tempos, porém muitas dúvidas ainda restam ser esclarecidas, sobretudo no que concerne a determinação do direito aplicável aos referidos contratos de transporte. O presente estudo ocupa-se da análise do contrato de transporte marítimo internacional de mercadorias, no Direito Cabo-Verdiano, e destaca essencialmente o problema da determinação do direito material aplicável aos contratos com base no Direito Internacional Privado geral. Perante as várias iniciativas, que têm sido desenvolvidas com vista a unificação internacional do direito material aplicável aos contratos de transporte marítimo de mercadorias, serão abordadas, as normas internacionais que tratam desta matéria, designadamente a Convenção de Bruxelas de 1924, as Regras de Hamburgo de 1978, e a Convenção de Rotterdam de 2006. Serão igualmente, abordadas as normas do Direito interno Cabo-Verdiano aplicáveis aos contratos de transportes marítimos, dispostas no Código Marítimo de 2010, no Código Civil de 1997 e no Código do Processo Civil de 2010. Será analisado também o direito aplicável aos contratos de transporte marítimo internacional de mercadorias, com base no Direito de conflitos geral, Direito este, que designa a ordem jurídica estadual aplicável às questões que não são resolúveis com base no Direito material unificado. Para finalizar, será analisado o papel da arbitragem internacional como principal meio de resolução de disputas envolvendo o direito marítimo.

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2008 (July 1, 2007 - June 30, 2008)

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2007 (July 1, 2006 - June 30, 2007)

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2005 (July 1, 2004 - June 30, 2005)

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2006 (July 1, 2005 - June 30, 2006)

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.

G-1A Appeal Activity in the Public Assistance Programs, Fiscal Year 2004 (July 1, 2003 - June 30, 2004)

This report contains information on the Appeal Activity in the Public Assistance Programs. Programs included are FIP (Iowa’s TANF program), Title IV-D (Child Support), Food Stamps (USDA Food Assistance Program), Title XIX (Medicaid), Title XX (Social Services Block Grant), Juvenile Parole, State Supplemental Assistance, Other, Food Stamp Fraud, FIP Fraud, RCA (Refugee Cash Assistance) Fraud, and a total for all the programs. This report is issued annually at the end of the fiscal year.