114 research outputs found
Exploring the relationship between tax compliance costs and compliance issues in Malaysia
This study estimates the income tax compliance costs, and measures possible noncompliance behaviour, from a business managerial perspective in Malaysia.The findings reported in this paper are part of a larger nationwide mail survey into corporate Malaysian small and medium enterprises (SMEs) under the income tax self-assessment system.The findings show that a relatively greater number of SMEs are being compliant in terms of income reporting and accuracy in their deductions.The investigation into the relationship between the size of tax compliance costs and likely compliance behaviour indicates no statistical significance. Possible reasons for these findings are presented
CO J=2-1 line emission in cluster galaxies at z~1: fueling star formation in dense environments
We present observations of CO J=2-1 line emission in infrared-luminous
cluster galaxies at z~1 using the IRAM Plateau de Bure Interferometer. Our two
primary targets are optically faint, dust-obscured galaxies (DOGs) found to lie
within 2 Mpc of the centers of two massive (>10^14 Msun) galaxy clusters. CO
line emission is not detected in either DOG. We calculate 3-sigma upper limits
to the CO J=2-1 line luminosities, L'_CO < 6.08x10^9 and < 6.63x10^9 K km/s
pc^2. Assuming a CO-to-H_2 conversion factor derived for ultraluminous infrared
galaxies in the local Universe, this translates to limits on the cold molecular
gas mass of M_H_2 < 4.86x10^9 Msun and M_H_2 < 5.30x10^9 Msun. Both DOGs
exhibit mid-infrared continuum emission that follows a power-law, suggesting
that an AGN contributes to the dust heating. As such, estimates of the star
formation efficiencies in these DOGs are uncertain. A third cluster member with
an infrared luminosity, L_IR < 7.4x10^11 Lsun, is serendipitously detected in
CO J=2-1 line emission in the field of one of the DOGs located roughly two
virial radii away from the cluster center. The optical spectrum of this object
suggests that it is likely an obscured AGN, and the measured CO line luminosity
is L'_CO = (1.94 +/- 0.35)x10^10 K km/s pc^2, which leads to an estimated cold
molecular gas mass M_H_2 = (1.55+/-0.28)x10^10 Msun. A significant reservoir of
molecular gas in a z~1 galaxy located away from the cluster center demonstrates
that the fuel can exist to drive an increase in star-formation and AGN activity
at the outskirts of high-redshift clusters.Comment: 22 pages, 4 figures; accepted for publication in Ap
Constraints on the presence of water megamaser emission in z~2.5 ultraluminous infrared starburst galaxies
We present Expanded Very Large Array and Arecibo observations of two lensed
submm galaxies at z~2.5, in order to search for redshifted 22.235 GHz water
megamaser emission. Both SMM J14011+0252 and SMM J16359+6612 have
multi-wavelength characteristics consistent with ongoing starburst activity, as
well as CO line emission indicating the presence of warm molecular gas. Our
observations do not reveal any evidence for H2O megamaser emission in either
target, while the lensing allows us to obtain deep limits to the H_2O line
luminosities, L(H2O) < 7470 Lsun (3-sigma) in the case of SMM J14011+0252, and
L(H2O) < 1893 Lsun for SMM J16359+6612, assuming linewidths of 80 km/s. Our
search for, and subsequent non-detection of H2O megamaser emission in two
strongly lensed starburst galaxies, rich in gas and dust, suggests that such
megamaser emission is not likely to be common within the unlensed population of
high-redshift starburst galaxies. We use the recent detection of strong H2O
megamaser emission in the lensed quasar, MG J0414+0534 at z = 2.64 to make
predictions for future EVLA C-band surveys of H2O megamaser emission in submm
galaxies hosting AGN.Comment: AJ accepte
The Grizzly, February 16, 1999
Date Auction Helps Ursinus Senior and Community Charity • Jordanian Student Reacts to Leader\u27s Death • Art History Minor Approved • Professors, Students Mark Bookstore Opening • Opinion: Life After Bill and Monica; Cuban Threat, Fact or Fiction? • History Through Theater • Cloud 9 at proTheatre • Men\u27s Basketball Falls to Second Place • Women\u27s Basketball Wearing Out • Basketball Players Named to Weekly Honor Roll • Gymnastics Team Bests School Record • U.C. Wrestling Sweeps Quad Meethttps://digitalcommons.ursinus.edu/grizzlynews/1434/thumbnail.jp
Probing the Interstellar Medium of z ~ 1 Ultraluminous Infrared Galaxies through Interferometric Observations of CO and Spitzer Mid-infrared Spectroscopy
We explore the relationship between gas, dust, and star formation in a sample of 12 ultraluminous infrared galaxies (ULIRGs) at high-redshift compared to a similar sample of local galaxies. We present new CO observations and/or Spitzer mid-IR spectroscopy for six 70 μm selected galaxies at z ~ 1 in order to quantify the properties of the molecular gas reservoir, the contribution of an active galactic nucleus (AGN) to the mid-IR luminosity, and the star formation efficiency (SFE = L_(IR)/L’_(CO)). The mid-IR spectra show strong polycyclic aromatic hydrocarbon (PAH) emission, and our spectral decomposition suggests that the AGN makes a minimal contribution (<25%) to the mid-IR luminosity. The 70 μm selected ULIRGs, which we find to be spectroscopic close pairs, are observed to have high SFE, similar to local ULIRGs and high-redshift submillimeter galaxies, consistent with enhanced IR luminosity due to an ongoing major merger. Combined with existing observations of local and high-redshift ULIRGs, we further compare the PAH, IR, and CO luminosities. We show that the ratio L_(PAH, 6.2)/L_(IR) decreases with increasing IR luminosity for both local and high-redshift galaxies, but the trend for high-redshift galaxies is shifted to higher IR luminosities; the average L_(PAH, 6.2)/L_(IR) ratio at a given L_(IR) is ~3 times higher at high-redshift. When we normalize by the molecular gas, we find this trend to be uniform for galaxies at all redshifts and that the molecular gas is correlated with the PAH dust emission. The similar trends seen in the [C II] to molecular gas ratios in other studies suggests that PAH emission, like [C II], continues to be a good tracer of photodissociation regions even at high-redshift. Together the CO, PAH, and far-IR fine structure lines should be useful for constraining the interstellar medium conditions in high-redshift galaxies
The Grizzly, February 24, 1999
Moyer Named Most Outstanding Wrestler as UC Wins Centennial Conference Gold • Middle States Evaluation • Let\u27s Play the Greek Feud • Film Society Offers a Thursday Night Alternative • Opinion: Clinton\u27s Kosovo Policy a Step in the Right Direction; Real Menace of Substance Abuse; Is Apathy a Threat to the Quality of Life? Or Don\u27t You Care? • Biology Student Art in Berman • Cloud 9 • UC Swimming Improves at Championships • UC Basketball Drops Out of Playoffs With Heartbreak Loss • Women\u27s Basketball Finishes Season • Rough Week for UC Gymnastics • Wrestlers Win Conference Titlehttps://digitalcommons.ursinus.edu/grizzlynews/1435/thumbnail.jp
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46104/1/10797_2004_Article_BF00873106.pd
The Grizzly, March 23, 1999
For 27 Ursinus Students, Spring Break is No Day at the Beach • Former CIA Member to Speak on U.S. Intelligence • French Conducts Meistersingers Concert • A New Reimert for a New Season • UC Students Check Out Hot Internet Sites • Do You Remember Last Wednesday? • Opinion: Warning This Article has Been Censored; A Cruel Second; Cash Equivalency Controversy Revisited • Back in the Swing of Things: UC Baseball Report • Softball Evens Record at 7-7 • Gymnastics Holds Own at Nationals • UC Lax Drops First Two • Men\u27s Tennis Team Splits Matcheshttps://digitalcommons.ursinus.edu/grizzlynews/1437/thumbnail.jp
The Income Tax Compliance Cost of Big Business
A survey of 1,329 of the largest corporations m the United States reveals that the average annual cost of compliance with federal and subfederal corporation income taxes is approximately 2 billion. As a fraction of revenue raised, these compliance costs are lower than estimates that have been made for the individual income tax. The cost-to-revenue ratio is higher for state corporate tax systems than it is for the federal tax system, presumably reflecting the nonuniformity of state tax systems There is near unanimity among senior corporate tax officers that the Tax Reform Act of 1986 added complexity to the tax system, resulting in a combination of higher compliance costs and less accurate information transmission. They point to, in particular, the alternative minimum tax, inventory capitalization rules, and the taxation of foreign-source income as growing sources of complexity.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/69154/2/10.1177_109114219602400401.pd
The Grizzly, December 8, 1998
Actual Implications of Student Evaluations • Students Debate Greek Life on Campus • Opinion: Letter to the Editor; Greek Life Controversy; Who\u27s Recycling? • Final Exam Schedule • Baseball Coach Discusses Return to Vietnam • New Law Helps College Students Manage Debt • WVOU Benefit a Success • High-Tech Cheating, For a Price • Panelists Square Off on Global Warming • Women\u27s Basketball Setting Their Mark • Men\u27s Basketball Opens League Play With Win • UC Swimming in Full Swinghttps://digitalcommons.ursinus.edu/grizzlynews/1430/thumbnail.jp
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