930 resultados para property tax administration


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A dynamic optimisation framework is adopted to show how tax-based management systems theoretically correct the inefficient allocation of fishing resources derived from the stock externality. Optimal Pigouvian taxes on output (τ) and on inputs (γ) are calculated, compared and considered as potential alternatives to the current regulation of VIII division Cantabrian anchovy fishery. The sensibility analysis of optimal taxes illustrates an asymmetry between (τ) and (γ) when cost price ratio varies. The distributional effects also differ. Special attention will be paid to the real implementation of the tax-based systems in fisheries.

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The hypersonic waverider forebody is designed in this paper. For the present waverider, the undersurface is carved out as a stream surface of a hypersonic inviscid flow field around wedge-elliptic cone, and the upper surface is assumed to be a freestream surface. A finite-volume code is used to generate the three-dimensional flow field. The leading edge is determined by satisfying the condition that the lip is situated at the intersection line of shocks.

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While the homes threatened by erosion and the developer illegally filling in marshlands are the projects that make the headlines, for many state regulatory programs, it’s the residential docks and piers that take up the most time. When is a dock too long? What about crossing extended property lines? And at what point does a creek have too many docks? There are no easy answers to these questions. At the request of the Georgia Coastal Management Program, the National Oceanic and Atmospheric Administration (NOAA) Coastal Services Center published in April 2003 an inventory of residential dock and pier management information for the southeastern U.S. This inventory builds upon that effort and includes five New England states and one municipality: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and the Town of Falmouth, Massachusetts. Federal laws, state laws and regulations, permitting policies, and contact information are presented in a tabular format that is easy to use. (PDF contains 16 pages)

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While the homes threatened by erosion and the developer illegally filling in marshlands are the projects that make the headlines, for many state regulatory programs, it’s the residential docks and piers that take up the most time. When is a dock too long? What about crossing extended property lines? And at what point does a creek have too many docks? There are no easy answers to any of the dock and pier related questions. Each state has to craft the laws and policies that are best for its natural resources and its political and legal environment. At the same time, mistakes in judgment can be costly for the organization, the homeowner, and the natural resources. At the request of the Georgia Coastal Management Program, the National Oceanic and Atmospheric Administration (NOAA) Coastal Services Center compiled an inventory of dock information for four states—Georgia, Florida, North Carolina, and South Carolina. Federal laws, state laws and regulations, permitting policies, and contact information are included in a tabular format that is easy to use. (PDF contaions 18 pages)

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Jacket platform is the most widely used offshore platform. Steel rubber vibration isolator and damping isolation system are often used to reduce or isolate the ice-induced and seismic-induced vibrations. The previous experimental and theoretical studies concern mostly with dynamic properties, vibration isolation schemes and vibration-reduction effectiveness analysis. In this paper, the experiments on steel rubber vibration isolator were carried out to investigate the compressive properties and fatigue properties in different low temperature conditions. The results may provide some guidelines for design of steel rubber vibration isolator for offshore platform in a cold environment, and for maintenance and replacement of steel rubber vibration isolator, and also for fatigue life assessment of the steel rubber vibration isolator. (C) 2009 Elsevier Ltd. All rights reserved.

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Two common goals of this meeting are to arrest the effects of sea level rise and other phenomena caused by Greenhouse Gases from anthropogenic sources ("GHG",) and to mitigate the effects. The fundamental questions are: (1) how to get there and (2) who should shoulder the cost? Given Washington gridlock, states, NGO's and citizens such as the Inupiat of the Village of Kivalina have turned to the courts for solutions. Current actions for public nuisance seek (1) to reduce and eventually eliminate GHG emissions, (2) damages for health effects and property damage—plus hundreds of millions in dollars spent to prepare for the foregoing. The U.S. Court of Appeals just upheld the action against the generators of some 10% of the CO2 emissions from human activities in the U.S., clearing the way for a trial featuring the state of the art scientific linkage between GHG production and the effects of global warming. Climate change impacts on coastal regions manifest most prominently through sea level rise and its impacts: beach erosion, loss of private and public structures, relocation costs, loss of use and accompanying revenues (e.g. tourism), beach replenishment and armoring costs, impacts of flooding during high water events, and loss of tax base. Other effects may include enhanced storm frequency and intensity, increased insurance risks and costs, impacts to water supplies, fires and biological changes through invasions or local extinctions (IPCC AR4, 2007; Okmyung, et al., 2007). There is an increasing urgency for federal and state governments to focus on the local and regional levels and consistently provide the information, tools, and methods necessary for adaptation. Calls for action at all levels acknowledge that a viable response must engage federal, state and local expertise, perspectives, and resources in a coordinated and collaborative effort. A workshop held in December 2000 on coastal inundation and sea level rise proposes a shared framework that can help guide where investments should be made to enable states and local governments to assess impacts and initiate adaptation strategies over the next decade. (PDF contains 5 pages)

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How is climate change affecting our coastal environment? How can coastal communities adapt to sea level rise and increased storm risk? These questions have garnered tremendous interest from scientists and policy makers alike, as the dynamic coastal environment is particularly vulnerable to the impacts of climate change. Over half the world population lives and works in a coastal zone less than 120 miles wide, thereby being continuously affected by the changes in the coastal environment [6]. Housing markets are directly influenced by the physical processes that govern coastal systems. Beach towns like Oak Island in North Carolina (NC) face severe erosion, and the tax assesed value of one coastal property fell by 93% in 2007 [9]. With almost ninety percent of the sandy beaches in the US facing moderate to severe erosion [8], coastal communities often intervene to stabilize the shoreline and hold back the sea in order to protect coastal property and infrastructure. Beach nourishment, which is the process of rebuilding a beach by periodically replacing an eroding section of the beach with sand dredged from another location, is a policy for erosion control in many parts of the US Atlantic and Pacific coasts [3]. Beach nourishment projects in the United States are primarily federally funded and implemented by the Army Corps of Engineers (ACE) after a benefit-cost analysis. Benefits from beach nourishment include reduction in storm damage and recreational benefits from a wider beach. Costs would include the expected cost of construction, present value of periodic maintenance, and any external cost such as the environmental cost associated with a nourishment project (NOAA). Federal appropriations for nourishment totaled $787 million from 1995 to 2002 [10]. Human interventions to stabilize shorelines and physical coastal dynamics are strongly coupled. The value of the beach, in the form of storm protection and recreation amenities, is at least partly capitalized into property values. These beach values ultimately influence the benefit-cost analysis in support of shoreline stabilization policy, which, in turn, affects the shoreline dynamics. This paper explores the policy implications of this circularity. With a better understanding of the physical-economic feedbacks, policy makers can more effectively design climate change adaptation strategies. (PDF contains 4 pages)

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According to the Millennium Ecosystem Assessment’s chapter “Coastal Systems” (Agardy and Alder 2005), 40% of the world population falls within 100 km of the coast. Agardy and Alder report that population densities in coastal regions are three times those of inland regions and demographic forecasts suggest a continued rise in coastal populations. These high population levels can be partially traced to the abundance of ecosystem services provided in the coastal zone. While populations benefit from an abundance of services, population pressure also degrades existing services and leads to increased susceptibility of property and human life to natural hazards. In the face of these challenges, environmental administrators on the coast must pursue agendas which reflect the difficult balance between private and public interests. These decisions include maintaining economic prosperity and personal freedoms, protecting or enhancing the existing flow of ecosystem services to society, and mitigating potential losses from natural hazards. (PDF contains 5 pages)

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The foundation of Habermas's argument, a leading critical theorist, lies in the unequal distribution of wealth across society. He states that in an advanced capitalist society, the possibility of a crisis has shifted from the economic and political spheres to the legitimation system. Legitimation crises increase the more government intervenes into the economy (market) and the "simultaneous political enfranchisement of almost the entire adult population" (Holub, 1991, p. 88). The reason for this increase is because policymakers in advanced capitalist democracies are caught between conflicting imperatives: they are expected to serve the interests of their nation as a whole, but they must prop up an economic system that benefits the wealthy at the expense of most workers and the environment. Habermas argues that the driving force in history is an expectation, built into the nature of language, that norms, laws, and institutions will serve the interests of the entire population and not just those of a special group. In his view, policy makers in capitalist societies are having to fend off this expectation by simultaneously correcting some of the inequities of the market, denying that they have control over people's economic circumstances, and defending the market as an equitable allocator of income. (deHaven-Smith, 1988, p. 14). Critical theory suggests that this contradiction will be reflected in Everglades policy by communicative narratives that suppress and conceal tensions between environmental and economic priorities. Habermas’ Legitimation Crisis states that political actors use various symbols, ideologies, narratives, and language to engage the public and avoid a legitimation crisis. These influences not only manipulate the general population into desiring what has been manufactured for them, but also leave them feeling unfulfilled and alienated. Also known as false reconciliation, the public's view of society as rational, and "conductive to human freedom and happiness" is altered to become deeply irrational and an obstacle to the desired freedom and happiness (Finlayson, 2005, p. 5). These obstacles and irrationalities give rise to potential crises in the society. Government's increasing involvement in Everglades under advanced capitalism leads to Habermas's four crises: economic/environmental, rationality, legitimation, and motivation. These crises are occurring simultaneously, work in conjunction with each other, and arise when a principle of organization is challenged by increased production needs (deHaven-Smith, 1988). Habermas states that governments use narratives in an attempt to rationalize, legitimize, obscure, and conceal its actions under advanced capitalism. Although there have been many narratives told throughout the history of the Everglades (such as the Everglades was a wilderness that was valued as a wasteland in its natural state), the most recent narrative, “Everglades Restoration”, is the focus of this paper.(PDF contains 4 pages)

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The influence of atomic densities on the propagation property for ultrashort pulses in a two-level atom (TLA) medium is investigated. With higher atomic densities, the self-induced transparency (SIT) cannot be recovered even for 2π ultrashort pulses. New features such as pulse splitting, red-shift and blue-shift of the corresponding spectra arise, and the component of central frequency gradually disappears.