Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand

Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are now an accepted part of taxation policy. Such controversy as remains is concerned with specific issues rather than the existence of the tax itself. However the specific form the legislation takes in each country differs and the process of introducing the tax can in hindsight be evaluated in order to analyse the rules, methods and techniques that have proved to be most efficient and effective

Three-Year Creel Census of Lake Catherine, Lake Hamilton, and Lake Ouachita, Arkansas

Copia digital. Madrid : Ministerio de Educación, Cultura y Deporte, 201

Tax compliance, self-assessment and tax administration

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is offered. The paper describes the purpose of tax compliance and the factors that affect the willingness of taxpayers to comply with a tax system. It discusses two different approaches to tax compliance and suggests that caution should be shown in the use of penalties and the emphasis should be on assisting citizens to meet their tax obligations. Fortunately recent developments have seen closer cooperation between tax agencies and academic researchers. A pressing task is the development of an approach that incorporates both the economic and behavioural approaches to tax compliance and a successful strategy for tax compliance must give due weight to all relevant factors and their interaction.Tax compliance; self-assessment; tax administration

Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand

Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived successfully for many years. This paper describes the nature and brief history of VAT and GST and then assesses the factors that contributed to their success. A key factor is the process of implementation both in allowing effective prior consultation to identify possible problems and improvements as well as preparing the taxpaying public for change. It is also important that the reform was seen to be fair, that there were gains as well as losses and the change was a net improvement. In assessing how the arguments for the introduction of VAT/GST turned out in practice, it is clear that this is a robust form of taxation and has been well able to accommodate the different political pressures in the UK and New Zealand.value added tax; goods and services tax; tax reform

Determining variable depth to bedrock using ERT and MASW: A geophysical investigation in St. Louis, MO

“The research involves a geophysical study in the Maremec River Valley in St. Louis County, Missouri. The geophysical methods described in this paper can provide a relatively quick, inexpensive, and accurate means in investigating the lithologic characteristics of the subsurface. Method selection is ultimately dependent of the type of investigation and site-specific characteristics. In this investigation, Electrical Resistivity Tomography (ERT) data and Mutli-Channel Analysis of Surface Waves (MASW) data were acquired to image the bedrock beneath the Maremec River to an approximate depth of 110 ft or an elevation of 300 ft for a proposed wastewater tunnel. Two overlapping dipole-dipole arrays were used in a survey across the Maremec River to create a 1,670 ft ERT traverse. The ERT data were then processed to create a 2-D pseudo-section. Multiple MASW surveys were acquired on both sides of the river along the ERT traverse. The MASW data were processed and six shear wave velocity profiles were created. Two borings were logged on both sides of the river near the ERT traverse using material collected from a split-spoon sampler. The data from these geophysical tools were then compared and correlated with the boring data. The depth to bedrock was interpreted to be from 30 ft – 80 ft. The processed MASW data correlated fairly well with the interpreted top-of-rock with 0 ft – 15 ft. Based on the resistivity data, the bedrock can be characterized as fairly weathered beneath ERT stations 600 to 1600. A potential karst feature is present after station 1400 which extends below 300 ft elevation. From ERT stations 100 to 600, the bedrock is considered competent and less weathered”--Abstract, page iii

Conservation Status of the Plains Spotted Skunk in Texas

Research of rare or understudied species often benefits from the use of multiple methods and survey techniques. The potentially endangered plains spotted skunk (Spilogale putorius interrupta) is an uncommon mephitid historically distributed throughout much of Texas. To assess the status of the skunk, I collected presence data using both field surveys and crowd source methods. Field surveys were conducted throughout the state using live traps, trail cameras, and track plates. Additional presence data were also compiled from academic, wildlife, and citizen scientists’ groups. Skunk presence data were used to create a species distribution model. The model predicts that the skunk is still widely distributed in Texas. The results of the project indicate that the skunk has low localized abundance, but there are at least 2 areas with high local abundance: native prairies northwest of Houston and mixed oak/juniper forests in the Cross Timbers ecoregion