3,583 research outputs found

    Improving support for young carers: family focused approaches. Research report DFE-RR084

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    "This paper focuses on the work undertaken by 18 local authorities (LAs) that received funding to develop systems and support to address the needs of families with young carers. It explores some of the positive outcomes linked to taking a family focused approach and showcases good practice developed in this field." - Page 1

    Can Developing Countries Impose an Individual Income Tax?

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    No Abstrac

    Political Economy of Property Tax Reform: Hawaii’s Experiment with Split Rate Property Taxation

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    Economic theory suggests that switching from a general property tax to a split-rate tax increases land use efficiency and stimulates urban core development while preserving the environment and reducing urban sprawl. Under split-rate property taxation, land is typically taxed at a significantly higher rate than improvements. Beginning in 1965 Hawaii experimented with a statewide split-rate property tax system to encourage economic growth and effect land reform. The experiment was ended in 1977. Following the transfer of property taxing powers to the counties in 1978, some counties brought back the split-rate property tax at times. Since 2006, Kauai County has adopted the unusual practice of taxing improvements at a higher rate than land for most property classes. This paper chronicles and explains the rationale behind Hawaii state and county experiments with split rate property taxation.Property taxes, split rate property taxation, tourist taxes

    Taxpayer Reporting Responses and the Tax Reform Act of 1986

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    This paper examines the effects of the Tax Reform Act of 1986 on the reporting decisions of taxpayers, using microlevel information from the 1984 and 1989 Statistics of Income. We find that tax reform clearly mattered in the reporting decisions of individuals, with reporting elasticities that cluster between 0.3 and 0.7. However, our results also indicate that individuals' estimated responses vary in different ways for individuals with different income levels, in ways that differ by the types of incomes received by taxpayers, in ways that are sensitive to the estimation approach, and in ways that depend upon data adjustment methods.Tax Reform Act of 1986, income reporting, taxable income elasticity, quantile regression

    Impact of Population Aging on Japanese International Travel

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    In this paper we forecast Japanese international travel to 2025. In addition to the usual economic variables, our model also captures both population aging and cohort effects on Japanese travel abroad. We predict the number of future Japanese overseas trips for males and females separately by five-year age groups and in five-year increments. We conclude that the Japanese will continue to travel abroad in increasing numbers but population aging will dramatically slow overall future Japanese overseas travel. While the number of “senior” travelers is predicted to increase sharply, we foresee fewer overseas trips taken by Japanese, especially among women, in the 20s and early 30s age groups. Finally, we examine the responses of the industry and the public sector in Japan to implications of a rapidly aging population on future international travel

    Impact of Population Aging on Japanese International Travel to 2025

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    In this paper we forecast Japanese international travel to 2025. In addition, to the usual economic variables, our model also captured both populations again and cohort effects on Japanese travel abroad. We predict the number of future Japanese overseas trips for males and females separately by five-year age groups and in five-year increments. We conclude that the Japanese will continue to travel abroad in increasing numbers but population aging will dramatically slow overall future Japanese overseas travel. While the number of "senior" travelers is predicted to increase sharply, we foresee fewer overseas trips taken by Japanese, especially among women, in the 20s and early 30s age groups. Finally, we examine the responses of the industry and the public sector in Japan to implications of a rapidly aging population on future international travel.

    Tax Collectibility and Tax Compliance in Georgia

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    This report discusses the tax gap in Georgia and options for increasing tax compliance. FRC Report 13

    ECONOMIC IMPLICATIONS OF GLOBAL CLIMATE CHANGE FOR WORLD AGRICULTURE

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    This paper challenges the hypothesis that negative yield effects in key temperate grain producing regions of the world resulting from global climate change would have a serious impact on world food production. Model results demonstrate that even with concurrent productivity losses in the major grain producing regions of the world, global warming will not seriously disrupt world agricultural markets. Country/regional crop yield changes induce interregional adjustments in production and consumption that serve to buffer the severity of climate change impacts on world agriculture and result in relatively modest impacts on world agricultural prices and domestic economies.Environmental Economics and Policy,

    Land Grant Application- Libby, James (Poland)

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    Land grant application submitted to the Maine Land Office on behalf of James Libby for service in the Revolutionary War, by their widow Sally.https://digitalmaine.com/revolutionary_war_me_land_office/1569/thumbnail.jp

    Graphite core brick crack detection through automated load trace analysis

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    This presentation looks at graphite core brick crack detection through automated load trace analysi
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