Effects of differential taxation on factor accumulation and growth

In this paper we try to analyze the role of fiscal policy in fostering a higher participation of the different production factors in the human capital production sector in the long-run. Introducing a tax on physical capital and differentiating both a tax on raw labor wage and a tax on skills or human capital we also attempt to present a way to influence inequality as measured by the skill premium, thus trying to relate the increase in human capital with the decrease in income inequality. We will do that in the context of a non-scale growth model.The model here is capable to alter the shares of private factors devoted to each of the two production sectors, final output and human capital, and affect inequality in a different way according to the different tax changes. The simulation results derived in the paper show how a human capital (skills) tax cut, which could be interpreted as a reduction in progressivity, ends up increasing both the shares of labor and physical capital devoted to the production of knowledge and decreasing inequality. Moreover, a raw labor wage tax decrease, which could also be interpreted as an increase in the progressivity of the system, increases the share of labor devoted to the production of final output and increases inequality. Finally, a physical capital tax decrease reduces the share of physical capital devoted to the production of knowledge and allows for a lower inequality value. Nevertheless, none of the various types of taxes ends up changing the share of human capital in the knowledge production, which will deserve our future attention

Tax differentials and agglomeration economies in intraregional firm location

This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs¿ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.

Tax differentials and agglomeration economies in intraregional firm location

This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs¿ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.

Financial Integration, Trade Openness and International Transmission

[cat] Com afecten l’obertura comercial i financera a la volatilitat macroeconòmica? La literatura existent, tant empírica com teòrica, no ha assolit encara un consens. Aquest article usa un model microfonamentat de dos països simètrics amb entrada endògena d’empreses per estudiar-ho. L’anàlisis es du a terme per tres règims econòmics diferents amb diferents nivells d’integració internacional: una economia tancada, una autarquia financera i una integració plena. Es consideren diversos nivells d’obertura comercial, en forma de biaix domèstic de la demanda i l’economia pot patir pertorbacions en la productivitat del treball i en innovació. El model conclou que la incertesa macroeconòmica, representada principalment per la volatilitat del consum, la producció i la relació real d’intercanvi internacional, depèn del grau d’obertura i del tipus de pertorbació.

Effects of differential taxation on factor accumulation and growth

In this paper we try to analyze the role of fiscal policy in fostering a higher participation of the different production factors in the human capital production sector in the long-run. Introducing a tax on physical capital and differentiating both a tax on raw labor wage and a tax on skills or human capital we also attempt to present a way to influence inequality as measured by the skill premium, thus trying to relate the increase in human capital with the decrease in income inequality. We will do that in the context of a non-scale growth model.The model here is capable to alter the shares of private factors devoted to each of the two production sectors, final output and human capital, and affect inequality in a different way according to the different tax changes. The simulation results derived in the paper show how a human capital (skills) tax cut, which could be interpreted as a reduction in progressivity, ends up increasing both the shares of labor and physical capital devoted to the production of knowledge and decreasing inequality. Moreover, a raw labor wage tax decrease, which could also be interpreted as an increase in the progressivity of the system, increases the share of labor devoted to the production of final output and increases inequality. Finally, a physical capital tax decrease reduces the share of physical capital devoted to the production of knowledge and allows for a lower inequality value. Nevertheless, none of the various types of taxes ends up changing the share of human capital in the knowledge production, which will deserve our future attention

The Compendium of Scheduled Violations and Scheduled Fines, July 2011

This Compendium of Scheduled Violations and Scheduled Fines is designed and published by the Iowa Department of Public Safety and the Department of Natural Resources. It is intended for the use of all courts, law enforcement officers and agencies of the State of Iowa. The cost of this publication is paid out of the budget of the Department of Public Safety and the Department of Natural Resources.

A Confluence of Risks: Control and Compliance in the World of Unstructured Data, Big Data and the Cloud

The emergence of powerful new technologies, the existence of large quantities of data, and increasing demands for the extraction of added value from these technologies and data have created a number of significant challenges for those charged with both corporate and information technology management. The possibilities are great, the expectations high, and the risks significant. Organisations seeking to employ cloud technologies and exploit the value of the data to which they have access, be this in the form of "Big Data" available from different external sources or data held within the organisation, in structured or unstructured formats, need to understand the risks involved in such activities. Data owners have responsibilities towards the subjects of the data and must also, frequently, demonstrate that they are in compliance with current standards, laws and regulations. This thesis sets out to explore the nature of the technologies that organisations might utilise, identify the most pertinent constraints and risks, and propose a framework for the management of data from discovery to external hosting that will allow the most significant risks to be managed through the definition, implementation, and performance of appropriate internal control activities.

The Compendium of Scheduled Violations and Scheduled Fines, 2011

This Compendium of Scheduled Violations and Scheduled Fines is designed and published by the Iowa Department of Public Safety and the Department of Natural Resources. It is intended for the use of all courts, law enforcement officers and agencies of the State of Iowa. The cost of this publication is paid out of the budget of the Department of Public Safety and the Department of Natural Resources.

ELECTION LAWS OF IOWA 2011

This publication contains all election laws either included in the 2011 Iowa Code or to be included in the 2011 Iowa Code Supplement. The Supplement will contain all enactments from 2011 and earlier years that are made effective in 2011 or on January 1, 2012. Changes in Code language to be included in the 2011 Iowa Code Supplement are marked by highlighting in yellow. Code sections with changes are also highlighted in yellow in the Table of Contents. In previous editions of this publication some Code sections were not printed in their entirety, with only the portion relating to election law printed. This year all Code sections relating to election law are printed in their entirety, including the Code section’s complete history and footnotes. DISCLAIMER This document is not an official legal publication of the state of Iowa. For the official publication of the Iowa Acts and the Iowa Code, see those publications. (2011 Iowa Code §2B.17)

The Compendium of Scheduled Violations and Scheduled Fines, 2012

This Compendium of Scheduled Violations and Scheduled Fines is designed and published by the Iowa Department of Public Safety and the Department of Natural Resources. It is intended for the use of all courts, law enforcement officers and agencies of the State of Iowa. The cost of this publication is paid out of the budget of the Department of Public Safety and the Department of Natural Resources.

Fair Housing and You

Familial status, or presence of children in the home, protects families with children under 18 years of age. Also protected are families seeking custody of a child or expecting the birth of a child. There is only a narrow exception to this part of the law: units designated as “housing for older persons.” Property owners are required by the law to allow reasonable modifications to a property (at the tenant’s expense) and to make reasonable accommodations in policies in order to accommodate the needs of persons with disabilities.

Sexual Orientation Gender Indentity, and Iowa's Safe Schools Law, 2007

Another recently enacted law is the Iowa Safe Schools Law. Effective September 1, 2007, Iowa Code Chapter 280 requires both public and private schools to establish policies prohibiting harassment and bullying against students by employees, school volunteers, or other students. Sexual Orientation and Gender identity are covered under the Safe Schools Law. Students may now seek remedies under both Chapter 216 and Chapter 280.

Delinquents in Iowa Arrest, Services and Sanctions, April 2006

This report was developed to provide summary information to allow practitioners and juvenile justice system officials access to specific sections of Iowa’s Three Year Plan. It includes the “System Flow, “Crime Analysis”, and “Child in Needs of Assistance” sections of Iowa’s 2006 Juvenile Justice and Delinquency Prevention Act formula grant Three-Year Plan. The complete Three Year Plan serves as Iowa’s application for Juvenile Justice and Delinquency Prevention Act formula grant funding. The information included in this report overviews system processing for delinquent youth. It also provides data and analysis from key system decision pointsand services.

Delinquency-Related Systems in Iowa: Substance Abuse, Mental Health, Education and Job Traning, April 2006

This report was developed to provide summary information to allow state agency staff, practitioners and juvenile justice system officials to access specific sections of Iowa’s Three Year Plan. It includes the “Service Network” section of Iowa’s 2006 Juvenile Justice and Delinquency Prevention Act formula grant Three-Year Plan. The complete Three Year Plan serves as Iowa’s application for Juvenile Justice and Delinquency Prevention Act formula grant funding. The information included in this report overviews some of the systems and services that relate to Iowa’s delinquency and CINA systems. The systems and services discussed include substance abuse , mental health, alternative or special education, and job training.

Iowa Criminal and Juvenile Justice Plan, 2006 Update

This report discusses a number of topics and presents data and other information in response to Iowa Code Section 216A.135’s mandate for an annual Plan Update. It was prepared as an edocument and relies mainly on links to other documents which, when combined, make up the complete report. The outline that follows names the issues being presented this year by the CJJPAC and is both a table of contents and a “site-map” for the report.