Audit report on the Iowa County Treasurers Egovernment Alliance (the Alliance) for the period from October 1, 2006 (inception) through June 30, 2007

Audit report on the Iowa County Treasurers Egovernment Alliance (the Alliance) for the period from October 1, 2006 (inception) through June 30, 2007

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2007

Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, for the year ended June 30, 2007

Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2007

Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2007

Special investigation of the Area XV Regional Planning Commission located in Ottumwa, Iowa for the period July 1, 2000 through June 30, 2006

Special investigation of the Area XV Regional Planning Commission located in Ottumwa, Iowa for the period July 1, 2000 through June 30, 2006

Audit report on the Westory Fire Agency for the year ended June 30, 2007

Audit report on the Westory Fire Agency for the year ended June 30, 2007

Audit report on the Central Iowa Employment and Training Consortium (CIETC) for the year ended June 30, 2006

Audit report on the Central Iowa Employment and Training Consortium (CIETC) for the year ended June 30, 2006

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2007

Audit report on the South Central Iowa Regional E-911 Service Board for the year ended June 30, 2007

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

Audit report on America’s Agricultural Industrial Heritage Landscape, Inc., d/b/a Silos and Smokestacks National Heritage Area, in Waterloo, Iowa for the years ended December 31, 2007 and 2006

2008 Iowa Real Property Appraisal Manual, May 2008

********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.

Iowa Individual Income Tax Statistical Report 2006

Iowa Individual Income Tax Statistical Report 2006

Iowa School District Surtax Report 2006

Iowa School District Surtax Report 2006

O Impacto dos Impostos no Orçamento das Câmaras Municipais: o Caso do Município do Tarrafal de Santiago

O objectivo deste trabalho é desenvolver uma breve contextualização sobre o impacto dos impostos nos orçamentos das Autarquias Locais em Cabo Verde e a forma como as receitas recebidas pelo Estado central são depois distribuídas aos municípios. Convém ainda salientar que este trabalho visa analisar as políticas fiscais e os impostos em particular. Nele ir-se-á demonstrar e comprovar a contribuição das autarquias locais no desenvolvimento de Cabo Verde e a necessidade de serem transferidos mais recursos às câmaras municipais, visando maior e melhor desenvolvimento do país, tendo em conta a experiência acumulada durante as duas últimas décadas. Por outro lado, o presente estudo tem a finalidade de diagnosticar os principais problemas financeiros com que as autarquias locais se debatem, o que sugere a adopção de um conjunto de alterações nos actuais instrumentos financeiros. Algumas medidas aqui previstas, podem e devem ser adoptadas de imediato pelas autarquias locais. Desde logo, o estudo do Sistema Tributário visa promover a difusão de procedimentos amparados por lei com a finalidade de auxiliar os profissionais e ajudá-los a ampliar a sua participação individual na consolidação da autonomia financeira dos municípios. Há claramente avanços em matéria legislativa, mas é preciso aprovar um novo modelo, cuja aplicação irá trazer, seguramente, maiores benefícios para o país, porquanto reclama por um desenvolvimento mais equilibrado e promoverá uma equidade inter-geracional muito mais ampla.

Female labour supply in Spain: The importance of behavioural assumptions and unobserved heterogeneity specification

We estimate four models of female labour supply using a Spanish sampleof married women from 1994, taking into account the complete form of theindividual s budget set. The models differ in the hypotheses relating tothe presence of optimisation errors and/or the way non-workers contributeto the likelihood function. According to the results, the effects of wagesand non-labour income on the labour supply of Spanish married women dependon the specification used. The model which has both preference andoptimisation errors and allows for both voluntarily and involuntarilyunemployed females desiring to participate seems to better fit the evidencefor Spanish married women.

La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas

This article deals with the taxation of private car fuels in Spain,analyzing its theoretical foundations and carrying out a comparativestudy of tax design and tax levels. Moreover, we estimate a demandsystem of car fuels with data from Encuesta Continua de PresupuestosFamiliares, which allows for microsimulation of various tax reforms. Inparticular, we evaluate and assess the effects of the new Spanish taxon car fuel sales and of the application in Spain of the EU directiveon harmonization of energy taxes.

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007

Audit report on the Great River Regional Waste Authority for the year ended June 30, 2007