Interstate relationships in the taxation of commercial vehicles; a preliminary report prepared for the Board of Managers of the Council of State Governments.

Cover title.

Liquor tax administration act; taxes on wines : hearings before a subcommittee of the Committee on Finance, United States Senate, Seventy-fourth Congress, second session, on H.R. 191, relating to taxes on wines, and H.R. 9185, an act to insure the collection of the revenue on intoxicating liquor, to provide for the more efficient and economical administration and enforcement of the laws relating to the taxation of intoxicating liquor, and for other purposes.

William H. King, chairman of subcommittee.

Major estate and gift tax issues [microform] : hearings before the Subcommittee on Estate and Gift Taxation of the Committee on Finance, United States Senate, Ninety-seventh Congress, first session.

Pt. 2: "S. 23, S. 395, S. 404, S. 557, S. 574, S.858, and S. 995, June 5, 1981."

Taxation of federal, state and municipal bonds,

Mode of access: Internet.

Laws affecting taxation of the session of ...

1906 has title: Laws affecting taxation of the session of 1906, Legislature of New Jersey, and revised calendar of tax events.

Public debt act of 1941. Hearings before the Committee on Ways and Means, House of Representatives, Seventy-seventh Congress, first session, on H.R. 2653, a bill to increase the debt limit of the United States, to provide for the federal taxation of future issues of obligations of the United States and its instrumentalities, and for other purposes. Revised. January 29 and 30, 1941.

Robert L. Doughton, chairman.

Report of the superintendent of banks

1941-<49> also called 91st-<99th> annual report

Annual Report of the Superintendent of Banks Relative to Savings and Loan Associations

Mode of access: Internet.

Federal income taxation of farmers, June, 1961 /

Bibliographical footnotes.

Annual report of the Superintendent of Banks /

Mode of access: Internet.

Taxation of couples: a mirrleesian approach for non-unitary households

Optimal tax theory in the Mirrlees’ (1971) tradition implicitly relies on the assumption that all agents are single or that couples may be treated as individuals, despite accumulating evidence against this view of household behavior. We consider an economy where agents may either be single or married, in which case choices result from Nash bargaining between spouses. In such an environment, tax schedules must play the double role of: i) defining households’ objective functions through their impact on threat points, and; ii) inducing the desired allocations as optimal choices for households given these objectives. We find that the taxation principle, which asserts that there is no loss in relying on tax schedules is not valid here: there are constrained efficient allocations which cannot be implemented via taxes. More sophisticated mechanisms expand the set of implementable allocations by: i) aligning the households’ and planner’s objectives; ii) manipulating taxable income elasticities, and; iii) freeing the design of singles’ tax schedules from its consequences on households’ objectives.

Does lending behaviour of banks in emerging economies vary by ownership? Evidence from the Indian banking sector

While much has been discussed about the relationship between ownership and financial performance of banks in emerging markets, literature about cross-ownership differences in credit market behaviour of banks in emerging economies is sparse. Using a portfolio choice model and bank-level data from India for 9 years (1995–96 to 2003–04), we examine banks’ behaviour in the context of credit markets of an emerging market economy. Our results indicate that, in India, the data for the domestic banks fit well the aforementioned portfolio-choice model, especially for private banks, but the model cannot explain the behaviour of foreign banks. In general, allocation of assets between risk-free government securities and risky credit is affected by past allocation patterns, stock exchange listing (for private banks), risk averseness of banks, regulations regarding treatment of NPA, and ability of banks to recover doubtful credit. It is also evident that banks deal with changing levels of systematic risk by altering the ratio of securitized to non-securitized credit.

Taxation of intellectual property: the new regime for companies

Central aspects of new regime for taxation of intangible assets introduced by FA 2002 which seeks to align tax treatment with accounting treatment of intellectual property

Procedure of Formalization of the Indices of Banks’ Stable Functioning in Comparative Estimates of Their Development

The advisability of analyzing the banks liquidity and profitability as the key factor when building the comparative estimate of their functioning is considered. The procedure of formal description of the bank stable functioning indices is substantiated. Fuzzy interpretation of the bank management efficiency estimation is offered. The possibility to formalize the bank functioning estimates on the basis of the corresponding fuzzy set levels hierarchy is analyzed. The comparative estimate of different bank systems functioning is given.