Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Most of the tax returns for EITC recipients are filed electronically by paid tax preparers who often charge significant fees for their services. Using variation across states in the introduction of state electronic filing programs, we show that the introduction of electronic filing had a significant effect on participation in the EITC. Our results are robust to accounting for other welfare, EITC and IRS reforms introduced during the same period. We suggest that this effect is due to the impact that electronic filing opportunities had on the tax preparation industry, therefore providing an example of how a market-based approach can be effective in addressing the problem of program non-participation.

USING SPLINE FUNCTIONS FOR THE SUBSTANTIATION OF TAX POLICIES BY LOCAL AUTHORITIES

The paper aims to approach innovative financial instruments for the management of public resources. In the category of these innovative tools have been included polynomial spline functions used for budgetary sizing in the substantiating of fiscal and budgetary policies. In order to use polynomial spline functions there have been made a number of steps consisted in the establishment of nodes, the calculation of specific coefficients corresponding to the spline functions, development and determination of errors of approximation. Also in this paper was done extrapolation of series of property tax data using polynomial spline functions of order I. For spline impelementation were taken two series of data, one reffering to property tax as a resultative variable and the second one reffering to building tax, resulting a correlation indicator R=0,95. Moreover the calculation of spline functions are easy to solve and due to small errors of approximation have a great power of predictibility, much better than using ordinary least squares method. In order to realise the research there have been used as methods of research several steps, namely observation, series of data construction and processing the data with spline functions. The data construction is a daily series gathered from the budget account, reffering to building tax and property tax. The added value of this paper is given by the possibility of avoiding deficits by using spline functions as innovative instruments in the publlic finance, the original contribution is made by the average of splines resulted from the series of data. The research results lead to conclusion that the polynomial spline functions are recommended to form the elaboration of fiscal and budgetary policies, due to relatively small errors obtained in the extrapolation of economic processes and phenomena. Future research directions are taking in consideration to study the polynomial spline functions of second-order, third-order, Hermite spline and cubic splines of class C2 .fiscal policy, budget deficits, spline functions, budget justification, debt crisis

TENDENCIES OF INTERNATIONALIZATION IN RETAILING

Manufacturing companies took advantage of internationalization as early as in the seventies and eighties of the last century, whereas retail companies have used these chances not before the last few years in order to improve access to resources, to increase sales and to extend activities to external markets. Once a retail company has decided to penetrate a foreign market they must be aware of the unfamiliar working of external environment that they cannot control. Even the world's leading retailers make mistakes when approaching markets they do not understand properly.retailing; internationalization; elements of external environment; behavioural polyvalence; consumers' orientation

SUBSTANTIATION OF THE PUBLIC DEBT SUSTAINABILITY USING KALMAN FILTER

Global economic conditions have pushed many countries into the delicate situation of contracting foreign loans, leading overnight at alarming volumes of public debt. The need for control and relevant analysis for the sustainability of a country\'s public debt has led us to use the Kalman filter in predicting future values of the key indicators of public debt. The development of a mathematical model of analysis for public services and the budget deficit was necessary to objectively assess the level of the public debt sustainability.Knowing future values of the public debt or the future evolutions of the revenues for the operational budget, offers the posibility of a better handling of the operational expenditures and finally a better balance for the public budget deficit.Using the mathematical mechanism of Kalman filters implemented in Matlab programming language, we generated the estimated future values of the proposed model proposed and key indicators, the results confirming the fears of a low public debt sustainability for Romania.We predicted the future values for the debt service, the public external debt and the operational public revenues,expenditures and deficit, and compared them, to obtain an image of the future evolution and position of the sustainability of the public debt. The work in this paper is an innovative one for the public science sector, and the results obtained are promising for future researches. The values estimated by the Kalman filter are an orientation for the future public policies, and indicate a rather stable but negative evolution for the public debt service. The sustainability of the public debt depends on the decisions taken for the correction of the estimated values, in changing the negative evolution of the budgetary indicators into a positive one.Taking all this into consideration we will conclude that the mathematical mecanism of the Kalman filters offers valuable informations for Government and future research should be oriented to develop it's returned results.Kalman filter, debt, sustainability, deficit, prediction

Typological aspects of retailers on the background of market concentration

Recent evolution of the market globalization, accompanied by rougher competition, implies adaptation of the traders to this new reality. Their work policy will have to attract more consumer segments using the various types of retail and wholesale trade stores. Moreover emphasis is to be put on “reorientation” of demand - especially from young consumers - towards the forms of the stationary trade, impressive by its comfort and simplicity of acquisition.non-stationery trade, trade unit, wholesaler, retailer.

Pnictogénium cations (P, As, Sb) et germylènes à ligands N,N’ et N,O-chélatants : synthèse, étude structurale et réactivité

Ce travail concerne la stabilisation d'espèces à basse coordinence du groupe 15 (P, As et Sb) et du germanium par des substituents N,N' et N,O chélatants comportant un système pi-conjugué comme les aminotroponiminate et aminotroponate. Le premier chapitre porte sur la mise au point des voies de synthèse de composés dichlorés ou de chloropnictogénium cations. L'étude par RMN multinoyaux (1H, 13C et 31P) des pnictogénium cations a montré une bonne délocalisation de la charge positive sur le cycle insaturé à 7 chaînons ce qui a été confirmé par l'étude de leur structure par diffraction des rayons X et des calculs DFT. Dans le deuxième chapitre, nous avons réalisé des réactions caractéristiques comme des réactions d'oxydation. Les phosphénium cations conduisent très facilement aux composés hydroxylés correspondants. Une réaction inattendue d'élimination de HCl a conduit à des dioxo- et thiooxo-phosphoranes qui constituent les premiers exemples d'aminométa phosphonate (et de son équivalent soufré) stabilisés par complexation intramoléculaire. Les réactions de cycloaddition avec une o-quinone ont également permis d'accéder à de nouveaux cycloadduits. La dernière partie de ce chapitre porte sur l'aptitude de ces phosphéniums cations à former des complexes avec les métaux de transition. Nous avons pu ainsi isoler le premier hydroxyphosphénium stabilisé par complexation avec le tungstène. Dans le troisième chapitre, nous avons développé l'étude de nouveaux systèmes chélatants: les di-amonitroponimines et di-aminotropones pontées. Nous avons ensuite réalisée une extension de ces réactions au germanium et pu ainsi accéder à de nouveaux bis-germylènes. Ces espèces bien que tri-coordinnées conservent leur caractère divalent comme le montrent leurs réactions de cycloaddition avec une o-quinone. Enfin, un bis-germylène complexé par le tungstène a pu être isolé et sa structure déterminée par diffraction des rayons X.This thesis entitled "N,N'- and N,O-chelated pnictogenium cations (P, As, Sb) and germylenes: syntheses, structural studies and reactivity" is structured in three chapters. In the first chapter an easy and direct route to the first phosphenium and arsenium cations supported by N,N' or N,O-chelation derived from a tropolone scaffold was presented. These new compounds were fully characterized by various spectroscopic methods, X-ray analyses and DFT calculations. The expected Lewis amphoterism which is illustrated on the one hand, by the high-lying phosphorus lone-pair orbital (HOMO-1), and on the other hand, by the delocalized positive charge opens up new perspectives for the involvement of these ambiphilic species as valuable ligands for new catalysts. The second chapter concerns the reactivity of these new pnictogenium cations. A variety of reactions including oxidation (with dimethylsulfoxide, sulfur or selenium), cycloaddition and halide ion extraction were studied. The first example of an aminometaphosphonate (and its sulfur equivalent) stabilized by intramolecular complexation was reported. For the first time, a hydroxyphosphenium cation stabilized by complexation with pentacarbonyltungsten was prepared and its structure elucidated by X-ray single-crystal diffraction study. The last chapter refers to the synthesis and characterization of bridged bis(pnictogenium) cations with an extension to divalent germanium compounds. Among the most noteworthy result is the stable bis-germylene pentacarbonyl tungsten complex

Vertical Aliances between Retail and Manufacturer Companies in the Fashion Industry

While vertical firms dominate the fashion markets worldwide since years, only little research is done on vertical alliances between non-vertical retailer and manufacturing companies in this sector. These paper analyses vertical alliances from the perspective of 98 traditional fashion retailers and 104 fashion manufacturers. Based on a process oriented value chain approach, the results show how primary market and supply chain oriented value chain activities are viewed in the context of alliances, particularly in terms of own competence, perceived potential for co-operation, and the level of co-operation achieved. The data show that retailers and manufacturers see co-operation potentials in value chain activities with both low and high levels of own competence. Secondly the data show that co-operation potentials identified by both partners and the co-operation levels achieved differ. Third the data show the relation between the co-operation levels achieved in the value chain activities and the degree of success in turnover, costs, and time-to- market.fashion retail, value chain, vertical alliances, co-operation

A Dialogue on the Romanian Contribution to the Project of Total Theatre: Ion Sava and The Round Theatre (1944)

Lecturer PhD Cristian Rusu (1972) is a stage designer at the Cluj‐Napoca National Theatre and a visual artist. He teaches art history and stage design at the  Faculty of Theatre and Film at Babeș‐Bolyai University, Cluj‐ Napoca. He holds a PhD from Babeș‐Bolyai University with a thesis on The Project of Total Theatre 1919‐1970 (2015). As a stage designer, he is the co‐author of several highly acclaimed,  awardwinning theatre productions in national and international theater  festivals. As a visual artist, he is represented by Galeria Plan B Berlin