Consumer Advisory Bulletin, Door-to-Door Sales: Your Right to Cancel, June 2011

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: Door-to-Door Sales: Your Right to Cancel

A theoretical and practical study on linear reforms of dual taxes

[cat] En aquest treball extenem les reformes lineals introduïdes per Pfähler (1984) al cas d’impostos duals. Estudiem l’efecte relatiu que els retalls lineals duals d’un impost dual tenen sobre la distribució de la desigualtat -es pot fer un estudi simètric per al cas d’augments d’impostos-. Tambe introduïm mesures del grau de progressivitat d’impostos duals i mostrem que estan connectades amb el criteri de dominació de Lorenz. Addicionalment, estudiem l’elasticitat de la càrrega fiscal de cadascuna de les reformes proposades. Finalment, gràcies a un model de microsimulació i una gran base de dades que conté informació sobre l’IRPF espanyol de l’any 2004, 1) comparem l’efecte que diferents reformes tindrien sobre l’impost dual espanyol i 2) estudiem quina redistribució de la riquesa va suposar la reforma dual de l’IRPF (Llei ’35/2006’) respecte l’anterior impost.

2010 Retailers Motor Fuel Gallons Annual Report, April 2011

The Department identified 2,706 potential retail locations at which motor fuel may be sold. Reporting forms were mailed to 1,675 locations identified using Department of Agriculture and Land Stewardship motor fuel license information and to 305 locations identified through the Department of Revenue motor fuel tax database. In addition, 726 locations were identified for four large motor fuel retailers that submitted their annual sales data electronically. The Department received either forms or electronic files representing 2,324 (85.9%) of the locations. Replies for 115 of the locations indicated that no retail sales of any type of motor fuel were made during 2010. 2,209 locations reported retail motor fuel sales. This report’s primary focus is on biofuel sales. Of the reporting retail locations, 2,075 (93.9%) reported selling E10 blend motor fuel, 165 (7.5%) reported selling the E85 blend motor fuel, and 239 (10.8%) reported selling various blends of biodiesel.

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

Iowa Budget Book Fiscal Year 2011.

Our FY 2011 General Fund budget is balanced, fiscally conservative, and does not raise sales or income taxes. We have already proposed and signed three balanced state budgets and have demonstrated the leadership to ensure that the current year (FY 2010) budget is balanced in the face of dramatic and quick declines in state revenues last year that occurred as a result of the national recession.

A theoretical and practical study on linear reforms of dual taxes

[cat] En aquest treball extenem les reformes lineals introduïdes per Pfähler (1984) al cas d’impostos duals. Estudiem l’efecte relatiu que els retalls lineals duals d’un impost dual tenen sobre la distribució de la desigualtat -es pot fer un estudi simètric per al cas d’augments d’impostos-. Tambe introduïm mesures del grau de progressivitat d’impostos duals i mostrem que estan connectades amb el criteri de dominació de Lorenz. Addicionalment, estudiem l’elasticitat de la càrrega fiscal de cadascuna de les reformes proposades. Finalment, gràcies a un model de microsimulació i una gran base de dades que conté informació sobre l’IRPF espanyol de l’any 2004, 1) comparem l’efecte que diferents reformes tindrien sobre l’impost dual espanyol i 2) estudiem quina redistribució de la riquesa va suposar la reforma dual de l’IRPF (Llei ’35/2006’) respecte l’anterior impost.

Progressive Taxes and Firm Births

Tax reform proposals in the spirit of the "flat tax" model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters for entrepreneurial activity, measured by counts of firm births. The Swiss fiscal system offers sufficient intra-national variation in tax codes to allow us to estimate such effects with considerable precision. We find that high average taxes and complicated tax codes depress firm birth rates, while tax progressivity per se promotes firm births. The latter result supports the existence of an insurance effect from progressive corporate income taxes for risk averse entrepreneurs. However, implied elasticities with respect to the level and complexity of corporate taxes are an order of magnitude larger than elasticities with respect to the progressivity of tax schedules.

Iowa Budget Book Fiscal Year 2010

Our FY 2010 General Fund budget is balanced, fiscally conservative, and does not raise sales or income taxes. We have already proposed and signed three balanced state budgets and have demonstrated the leadership to ensure that the current year (FY 2009) budget is balanced in the face of dramatic and quick declines in state revenues last year that occurred as a result of the national recession.

Estructura de las sales messinienses y de los depósitos sincinematicos asociados en el sector Noreste del surco de Valencia

Se describen tres tipos principales de acumulaciones salinas a partir de la interpretación de los perfiles de sísmica de reflexión de las campañas ENIEPSA-MAP-77 (1977) y WESTERN GEOPHYSICAL COMPANY OF AMERICA-MEDS (1973) en el sector norte del surco de Valencia. Los principales tipos de estructuras salinas son rollers de sal, almohadillas y diapiros que se disponen en tres cinturones paralelos al límite de la sal messiniense.

Privatization of Retail Liquor Sales in Iowa, July 16, 1999

In January 1987, when it became apparent that the Legislature did not intend to further debate the merits of retail liquor store privatization, the Iowa Alcoholic Beverages Division had only from mid-January to March 1st, to plan for the conversion fro state liquor stores to private licensed liquor retailers. A longer lead time would have effected a much smoother transition, with fewer errors. It also would have been more successful had the Alcoholic Beverages Division been able to provide input in the writing of the legislation. Many problems could have been avoided. However, any statements made by the Alcoholic Beverages Division were treated only as being self-serving and were largely ignored. Overall, privatization was a good idea and has been a financial success as well.

Access Management Awareness Program Phase II Report, TR-402, 1997

This report presents the results of a number of detailed Iowa access management case studies. Case studies were selected to provide a cross-section of locations and community sizes in Iowa as well as a variety of project types. Generally, access management projects completed during the mid-1990s were chosen as case studies. Projects ranging from driveway consolidation to full raised medians were analyzed on a before and after basis in terms of traffic safety, traffic operations, and adjacent business vitality. Sources of information used for the case study analysis included: road project files; traffic accident records; state sales tax records; and personal interviews of business owners, business customers, and local officials. The case study results from Iowa essentially confirm results of previous access management research from around the nation. Recent access in Iowa had significant, positive impacts in terms of traffic safety. The average reduction of annual accidents and accident rates on improved roadways was approximately 40%. Improvements in access management also led to significantly better roadway operations for most case studies. Although a small number of individual businesses do report sales losses and/or customer complaints once projects have been completed, access management projects in Iowa have not had an adverse impact on the majority of businesses located along them. In fact, some access management projects in Iowa seem to have contributed to an improved business environment along the corridors that have been improved. The results from the Iowa case studies presented in this report will be used to develop access management education materials for Iowa transportation professionals and other audiences interested in the impacts of access management.

Whole sales market for fresh potato in Finland

Selostus: Suomen ruokaperunamarkkinoiden toimivuus

Taxes de reincidència 2011 de justícia juvenil: actualització de la taxa de reincidència dels joves sotmesos a mesures de llibertat vigilada i internament en centre

L’estudi actualitza les taxes de reincidència dels menors sotmesos a una mesura d’internament o de llibertat vigilada que van ser publicades a la recerca “La reincidència en el delicte en la justícia de menors” finalitzada l’any 2005 i que van iniciar la sèrie. Aquest estudi ja és el sisè del mateix tipus i, en aquest cas, segueix els joves que van finalitzar una mesura de llibertat vigilada o d’internament l’any 2008, i els segueix fins el 31 de desembre de 2011 amb l’objectiu de saber si han comès un nou delicte que hagi estat detectat per la Xarxa d’execució penal, tant de joves com d’adults. S’ha estudiat tota la població de joves desinternats de centres, que per l’any 2008 foren 258 subjectes. En el cas de llibertat vigilada la població que ha finalitzat l’any 2008 ha estat de 967 subjectes. En total la població estudiada ha estat de 1.225 joves. Els resultats en la taxa de reincidència de llibertat vigilada han baixat lleugerament (28,7%) respecte l’any anterior (que era del 29,6%). En internament la taxa de reincidència també ha baixat lleugerament (57,8%) respecte l’any passat (58,7%). L’estudi permet comparar de forma seriada sis anys d’evolució de la taxa de reincidència juvenil després de la posada en marxa de la Llei Orgànica 5/2000, de 12 de gener, reguladora de la responsabilitat penal dels menors (LORPM).