Taxing the "Family" in the Individual Income Tax

In this paper we examine international practices in the ways in which the individual income tax is applied to families, focusing upon country practices in OECD countries. We find that countries differ significantly in their taxation of the family, but that the dominant practice is the choice of the individual rather than the family as the unit of taxation. We also calculate the income tax consequences for "representative" taxpayers across these countries, and find that the differences in taxes between singles and married couples can often be quite large. We conclude that choosing the individual as the tax unit is likely to represent the most equitable approach to income taxation, especially given the increasing complexity of family units in modern societies

Do eBay Sellers Comply with State Sales Taxes?

The rapid growth in online commerce has harmed state sales tax bases. However, the extent of this base reduction is difficult to estimate. In this paper we collect our own data from eBay.com on a "representative" commodity classification and a "typical" day. Our data consist of nearly twenty-one thousand eBay listings generated by over seven thousand individual sellers with over ninety-three hundred buyers. We find that overall eBay seller compliance is quite low but that compliance by established sellers is significantly higher. Given that established sellers account for the bulk of online commerce, the estimated revenue loss from eBay seller noncompliance may be relatively small.online commerce, sales taxes, nexus, tax evasion

Use of Jet Grouting Method for Elimination of Suffusional Destructions of Sand Backfilling of Sheet Pile Wharf

At the sheet wharf of Chazan port the large suffusional caverns and areas of loosy soil had been formed in sand backfilling. For elimination of them the jet grouting method had used for the first time. H was succeeded to execute the contrsuffusional curtain of complex configuration, to discover and eliminate all suffusional caverns, areas of loosy soil and openings in the sheet pile wall with help of the mentioned method. It was developed new the jet grouting monitoring method, which allows to determine the caverns of big sizes and areas of loosy soil outlines and them locations. The jet grouting method can be used for elimination of underground caverns of separate openings and especially of loosy soil areas which are an impending danger what new caverns will be formed

Does Online Cross-border Shopping Affect State Use Tax Liabilities?

How does online cross-border shopping affect state use tax liabilities? We collect our own data on actual online cross-border shopping transactions from eBay.com, focusing upon a “representative” commodity classification and a “typical” day. These data allow us to examine the extent of actual online crossborder shopping by buyers, and the subsequent potential impact on state use tax liabilities of buyers. Our results indicate that online cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state’s online purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is negligible, even if we assume full buyer compliance with state use taxes

Some Reflections on Regulating Professional Sports in Integration Associations: a Sphere of Autonomy or an Object of the Union Law Regulation?

The regulation of relations in the field of sports is characterized by the presence of the considerable rule-making powers of sports federations that ensure the development of a particular sport, which is a manifestation of such a phenomenon as the autonomy of sport. States have to take into account this parallel normative reality. The issue of sport autonomy is gaining a new dimension in connection with the emergence of interstate integration associations, as there is a need to determine the relationship between the law of integration associations and the normative order established by sports federations, both national and international. The law of integration associations as interpreted by their judicial institutions plays a significant role in defining the concept of sport autonomy, determining the scope of rule-making powers of sports federations and the boundaries of state regulation in the field of sports. First of all, this influence can be traced in the field of labour law. In many respects the decisions of the courts of such integration associations as the European Union (EU) and the Eurasian Economic Union (EAEU) shaped the modern approaches to the content of the legal model of regulating the work of foreign athletes, taking into consideration such important principles as the freedom of movement of workers and the equality of labour rights for all citizens from the Member States of an integration association. When interpreting the rules governing professional sports activities, the courts of integration associations distinguish between issues in which the sport movement retains its autonomy and the labour (economic) activities of athletes, which are subject to the legislation of the Union. The Court of Justice of the European Union (the CJEU) in its decisions has repeatedly voiced its opinion both on the autonomy of sport and on various aspects of economic activities of athletes and sports organizations. The Court of the Eurasian Economic Union (the EAEU Court) is a much younger court and it has not adjudicated on these issues so far. However, in December, 2018 it rendered its first advisory opinion on the labour activities of professional athletes who are citizens of the EAEU Member States, in which it followed the logic the CJEU had demonstrated in a well-known decision in the Bosman case