Iowa Individual Income Annual Tax Statistical Report 1997

Iowa Individual Income Tax Statistical Report 1997

Iowa Individual Income Tax Annual Statistical Report 1998

Iowa Individual Income Tax Statistical Report 1998

Iowa Individual Income Tax Annual Statistical Report 1999

Iowa Individual Income Tax Statistical Report 1999

Iowa Individual Income Tax Annual Statistical Report 2000

Iowa Individual Income Tax Statistical Report 2000

Iowa Individual Income Tax Annual Statistical Report 2001

Iowa Individual Income Tax Statistical Report 2001

Iowa Individual Income Tax Annual Statistical Report 2002

Iowa Individual Income Tax Statistical Report 2002

Iowa Individual Income Tax Annual Statistical Report 2003

Iowa Individual Income Tax Statistical Report 2003

Iowa Individual Income Tax Annual Statistical Report 2004

Iowa Individual Income Tax Statistical Report 2004

Iowa Individual Income Tax Annual Statistical Report 2005

Iowa Individual Income Tax Statistical Report 2005

Investigation de liens de parenté à l'aide de l'ADN: lecture différentielle de rapports d'expertise

De nos jours, l'ADN apparaît fréquemment dans les affaires judiciaires et la littérature spécialisée. L'évaluation de ce type d'indice est vaste. En général, les débats restent toutefois assez théoriques. Dans la présente contribution, deux types courants d'analyse sont abordés, l'ADN nucléaire et l'ADN mitochondrial, dans le cadre d'une recherche en demi-fraternité. Deux rapports d'expertise seront décortiqués ligne par ligne pour en offrir une lecture critique et cerner la fiabilité et l'utilité des conclusions apportées par les experts.

Do agglomeration economies reduce the sensitivity of firm location to tax differentials?

Low corporate taxes can help attract new firms. This is the main mechanism underpinning the standard 'race-to-the-bottom'view of tax competition. A recent theoretical literature has qualified this view by formalizing the argument that agglomeration forces can reduce firms' sensitivity to tax differentials across locations. We test this proposition using data on firm startups across Swiss municipalities. We find that, on average, high corporate income taxes do deter new firms, but that this relationship is significantly weaker in the most spatially concentrated sectors. Location choices of firms in sectors with an agglomeration intensity at the twentieth percentile of the sample distribution are estimated to be twice as responsive to a given difference in local corporate tax burdens as firms in sectors with an agglomeration intensity at the eightieth percentile. Hence, our analysis confirms the theoretical prediction: agglomeration economies can neutralize the impact of tax differentials on firms' location choices.

Consumer Advisory Bulletin, Rapid Tax-Refund Loans A very costly way to gain just a few days on tax refunds, January 2008

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: Rapid Tax-Refund Loans A very costly way to gain just a few days on tax refunds.