TY - JOUR AU - Johnson, Barry W. T1 - Commentary paper. JO - Statistical Journal of the IAOS JF - Statistical Journal of the IAOS Y1 - 2017/03// VL - 33 IS - 1 M3 - Article SP - 215 EP - 217 SN - 18747655 AB - The article presents a commentary on the contribution of the works of economist and statistician Arthur Kennickell in the aspects of economic measurement. Topics discussed include the improvement in the Survey of Consumer Finances (SCF), a framework designed to measure income, wealth, and financial activities in the U.S., the modernization of the survey method, and the adoptation of new estimation techniques with the evolution of technology and statistical methods. KW - ECONOMICS -- Statistical methods KW - ECONOMISTS KW - INCOME -- Statistics KW - ESTIMATION theory KW - FINANCE -- Statistics KW - KENNICKELL, Arthur N1 - Accession Number: 121705389; Johnson, Barry W. 1; Email Address: barry.w.johnson@irs.gov; Affiliation: 1: Statistics of Income Division, U.S. Internal Revenue Service, Washington, DC, USA; Source Info: 2017, Vol. 33 Issue 1, p215; Subject Term: ECONOMICS -- Statistical methods; Subject Term: ECONOMISTS; Subject Term: INCOME -- Statistics; Subject Term: ESTIMATION theory; Subject Term: FINANCE -- Statistics; People: KENNICKELL, Arthur; Number of Pages: 3p; Document Type: Article L3 - 10.3233/SJI-171042 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=121705389&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR ID - 2016-61544-001 AN - 2016-61544-001 AU - Koseoglu, Gamze AU - Shalley, Christina E. AU - Herndon, Benjamin T1 - Task context changes: Teams’ maladaptive responses to unanticipated change. JF - Journal of Applied Social Psychology JO - Journal of Applied Social Psychology JA - J Appl Soc Psychol Y1 - 2016/12/21/ CY - United Kingdom PB - Wiley-Blackwell Publishing Ltd. SN - 0021-9029 SN - 1559-1816 N1 - Accession Number: 2016-61544-001. Partial author list: First Author & Affiliation: Koseoglu, Gamze; Department of Management and Marketing, The University of Melbourne. Other Publishers: Blackwell Publishing. Release Date: 20161226. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Electronic. Language: English. Major Descriptor: No terms assigned. Classification: Social Psychology (3000). Copyright Statement: Wiley Periodicals, Inc. 2016. AB - Understanding how teams are affected by and adapt to unexpected change is critical to maximizing team effectiveness. We explore the perspective that rather than being adaptive, how teams experience relativistic adjustments in pacing can actually undermine team creative processes and performance. We test our hypotheses in two experimental studies. Study 1 considers how teams experience change in the time available to complete the task, while Study 2 employs a change in workload. Results support that the deviating patterns of task pacing exhibited by teams responding to an unexpected exogenous change undermines effective team creative processes, leading to lower levels of creative performance. In addition, their effects differ by when the change occurs in the teams’ work process (i.e., earlier, midpoint, or later). (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - 2016 KW - No terms assigned KW - 2016 DO - 10.1111/jasp.12424 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2016-61544-001&site=ehost-live&scope=site UR - gamze.koseoglu.cosgun@gmail.com DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Power, Laura AU - Frerick, Austin T1 - HAVE EXCESS RETURNS TO CORPORATIONS BEEN INCREASING OVER TIME? JO - National Tax Journal JF - National Tax Journal Y1 - 2016/12// VL - 69 IS - 4 M3 - Article SP - 831 EP - 845 PB - National Tax Association SN - 00280283 AB - This paper examines the difference between a corporate income tax base and a corporate consumption tax base over time. Using a micro-data panel of tax returns of C corporations from 1992 to 2013, we estimate the fraction of the tax base attributable to the risk-free return in each year and show that it has gradually declined over time, averaging 40 percent from 1992-2002 and 25 percent from 2003-2013. This decrease means that the difference between an income tax base and a consumption tax base has also declined, and suggests that "excess" returns are becoming more important to the tax base. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CORPORATE taxes KW - CONSUMPTION tax KW - TAX returns KW - CONSUMPTION (Economics) KW - TAXATION KW - cash flow tax KW - excess returns KW - risk-free returns N1 - Accession Number: 120338216; Power, Laura 1; Email Address: Laura.Power@Treasury.gov; Frerick, Austin 1; Email Address: Austin.Frerick@Treasury.gov; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC, USA; Issue Info: Dec2016, Vol. 69 Issue 4, p831; Thesaurus Term: CORPORATE taxes; Thesaurus Term: CONSUMPTION tax; Thesaurus Term: TAX returns; Thesaurus Term: CONSUMPTION (Economics); Thesaurus Term: TAXATION; Author-Supplied Keyword: cash flow tax; Author-Supplied Keyword: excess returns; Author-Supplied Keyword: risk-free returns; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 15p; Illustrations: 1 Chart, 3 Graphs; Document Type: Article L3 - 10.17310/ntj.2016.4.05 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=120338216&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Lurie, Ithai Z. AU - McCubbin, Janet T1 - WHAT CAN TAX DATA TELL US ABOUT THE UNINSURED? EVIDENCE FROM 2014. JO - National Tax Journal JF - National Tax Journal Y1 - 2016/12// VL - 69 IS - 4 M3 - Article SP - 883 EP - 903 PB - National Tax Association SN - 00280283 AB - About 14 percent of families that filed tax returns for 2014 reported a spell of uninsurance for at least one family member. Uninsurance rates were higher for young adults, unmarried persons, low-income families, and families in states that did not expand eligibility for Medicaid. These results are generally consistent with estimates from survey data. Many families who were uninsured in 2014 appear eligible for Medicaid or Premium Tax Credits. Outreach to these families could effectively reduce the number of uninsured. Better data for 2015 and later years will allow for more comprehensive and detailed estimates about uninsured Americans. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - MEDICAID KW - TAX credits KW - MEDICAL care KW - INSURANCE KW - TAX returns KW - UNITED States KW - exemption KW - ISRP KW - uninsured N1 - Accession Number: 120338219; Lurie, Ithai Z. 1; Email Address: Ithai.Lurie@treasury.gov; McCubbin, Janet 1; Email Address: Janet.McCubbin@treasury.gov; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC, USA; Issue Info: Dec2016, Vol. 69 Issue 4, p883; Thesaurus Term: MEDICAID; Thesaurus Term: TAX credits; Thesaurus Term: MEDICAL care; Thesaurus Term: INSURANCE; Thesaurus Term: TAX returns; Subject Term: UNITED States; Author-Supplied Keyword: exemption; Author-Supplied Keyword: ISRP; Author-Supplied Keyword: uninsured; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); Number of Pages: 21p; Illustrations: 11 Graphs; Document Type: Article L3 - 10.17310/ntj.2016.4.08 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=120338219&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Auten, Gerald AU - Splinter, David AU - Nelson, Susan T1 - REACTIONS OF HIGH-INCOME TAXPAYERS TO MAJOR TAX LEGISLATION. JO - National Tax Journal JF - National Tax Journal Y1 - 2016/12// VL - 69 IS - 4 M3 - Article SP - 935 EP - 964 PB - National Tax Association SN - 00280283 AB - This paper examines how high-income taxpayers reacted to major tax legislation that affected incentives for realizations of capital gains, the form of compensation, type of investments, and the choice of organizational form for businesses. The Tax Reform Act of 1969, the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1993, and the American Taxpayer Relief Act of 2012 are considered. The paper summarizes prior research and provides new evidence of short-term and longer-term responses of high-income taxpayers. The analysis uses individual and business tax return information to examine some of the most salient features of each of these laws. Examining the responses to prior reforms can inform discussion of the effects of future tax reform proposals. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION -- Law & legislation KW - CAPITAL gains KW - INCOME distribution KW - TAX returns KW - TAX reform KW - income shifting KW - lax avoidance KW - tax reform N1 - Accession Number: 120338221; Auten, Gerald 1; Email Address: gerald.auten@treasury.gov; Splinter, David 2; Email Address: david.splinter@jrt.gov; Nelson, Susan 1; Email Address: susancnelson70@gmail.com; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC, USA; 2: Joint Committee on Taxation, U.S. Congress, Washington, DC, USA; Issue Info: Dec2016, Vol. 69 Issue 4, p935; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: CAPITAL gains; Thesaurus Term: INCOME distribution; Thesaurus Term: TAX returns; Thesaurus Term: TAX reform; Author-Supplied Keyword: income shifting; Author-Supplied Keyword: lax avoidance; Author-Supplied Keyword: tax reform; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 30p; Illustrations: 5 Charts, 4 Graphs; Document Type: Article L3 - 10.17310/ntj.2016.4.10 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=120338221&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Gordon, Robert N. AU - Joulfaian, David AU - Poterba, James M. T1 - CHOOSING BETWEEN AN ESTATE TAX AND A BASIS CARRYOVER REGIME: EVIDENCE FROM 2010. JO - National Tax Journal JF - National Tax Journal Y1 - 2016/12// VL - 69 IS - 4 M3 - Article SP - 981 EP - 1001 PB - National Tax Association SN - 00280283 AB - Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with carryover-basis. Some executors chose to file estate tax returns, but these filings yielded very little estate tax revenue. Evidence from tax returns suggest that an increase of one percent of estate value in the difference between estate tax liability and prospective tax liability under the carryover basis regime reduced the likelihood of filing an estate tax return by between 0.3 and 1.5 percentage points. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INHERITANCE & transfer tax KW - DECEDENTS' estates KW - TAX returns KW - CAPITAL gains KW - GOVERNMENT revenue KW - INTERNAL revenue KW - capital gains taxation KW - carryover basis KW - estate tax N1 - Accession Number: 120338223; Gordon, Robert N. 1; Email Address: bob@twenty-first.com; Joulfaian, David 2; Email Address: David.Joulfaian@treasury.gov; Poterba, James M. 3; Email Address: poterba@mit.edu; Affiliations: 1: Twenty-First Securities Corporation, New York, NY, USA, and New York University, New York, NY, USA; 2: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC, USA, and Georgetown University, Washington, DC, USA; 3: Massachusetts Institute of Technology, Cambridge, MA, USA, and National Bureau of Economic Research, Cambridge, MA, USA; Issue Info: Dec2016, Vol. 69 Issue 4, p981; Thesaurus Term: INHERITANCE & transfer tax; Thesaurus Term: DECEDENTS' estates; Thesaurus Term: TAX returns; Thesaurus Term: CAPITAL gains; Thesaurus Term: GOVERNMENT revenue; Thesaurus Term: INTERNAL revenue; Author-Supplied Keyword: capital gains taxation; Author-Supplied Keyword: carryover basis; Author-Supplied Keyword: estate tax; Number of Pages: 21p; Illustrations: 5 Charts; Document Type: Article L3 - 10.17310/ntj.2016.4.12 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=120338223&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Pope Jr, Robert1,2 AU - Agostino, Frank3,4 T1 - Resolving Federal Tax Claims in Bankruptcy: The "Intentional" Tax Bankruptcy Discharge and Litigation (with Checklist). JO - Practical Tax Lawyer JF - Practical Tax Lawyer J1 - Practical Tax Lawyer PY - 2016///Fall2016 Y1 - 2016///Fall2016 VL - 31 IS - 1 CP - 1 M3 - Article SP - 35 EP - 61 SN - 08904898 N1 - Accession Number: 119388613; Authors:Pope Jr, Robert 1,2; Agostino, Frank 3,4; Affiliations: 1: Fellow of the American College of Tax Counsel.; 2: A trial attorney in the Office of Chief Counsel, Internal Revenue Service.; 3: President of the Taxpayers Assistance Corp.; 4: An attorney with the Internal Revenue Service's District Counsel in Springfield, Illinois and Newark, New Jersey.; Number of Pages: 27p; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=119388613&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - BRODY, EVELYN1 AU - OWENS, MARCUS2 T1 - EXILE TO MAIN STREET: THE I.R.S.'S DIMINISHED ROLE IN OVERSEEING TAX-EXEMPT ORGANIZATIONS. JO - Chicago-Kent Law Review JF - Chicago-Kent Law Review J1 - Chicago-Kent Law Review PY - 2016/10// Y1 - 2016/10// VL - 91 IS - 3 CP - 3 M3 - Article SP - 859 EP - 893 SN - 00093599 AB - The article examines the U.S. Internal Revenue Service (IRS) role in overseeing tax-exempt organizations. Topics discussed include IRS's exempt-organization imbroglio; framework for federally tax-exempt organizations; IRS's managerial reaction; and IRS's procedure for granting speedy recognition of tax-exemption to new small charities. KW - Nonprofit organizations -- Law & legislation -- United States KW - Corporation law -- United States KW - Taxation -- United States KW - Tax administration & procedure -- United States KW - United States. Internal Revenue Service N1 - Accession Number: 116937574; Authors:BRODY, EVELYN 1; OWENS, MARCUS 2; Affiliations: 1: Professor, Chicago-Kent College of Law, Illinois Institute of Technology; 2: Partner, Loeb & Loeb LLP, Washington, DC, and former Director, Exempt Organizations Division, Internal Revenue Service; Subject: Nonprofit organizations -- Law & legislation -- United States; Subject: United States. Internal Revenue Service; Subject: Corporation law -- United States; Subject: Taxation -- United States; Subject: Tax administration & procedure -- United States; Number of Pages: 35p; Court Cases: Brown v. Board of Education; Bob Jones University v. United States; Citizens United v. Federal Election Commission; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=116937574&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Feunou, Bruno AU - Jahan-Parvar, Mohammad R. AU - Tédongap, Roméo T1 - Which parametric model for conditional skewness? JO - European Journal of Finance JF - European Journal of Finance Y1 - 2016/10// VL - 22 IS - 13 M3 - Article SP - 1237 EP - 1271 SN - 1351847X AB - This paper addresses an existing gap in the developing literature on conditional skewness. We develop a simple procedure to evaluate parametric conditional skewness models. This procedure is based on regressing the realized skewness measures on model-implied conditional skewness values. We find that an asymmetric generalized autoregressive conditional heteroscedasticity specification on shape parameters with a skewed generalized error distribution provides the best in-sample fit for the data, as well as reasonable predictions of the realized skewness measure. Our empirical findings imply significant asymmetry with respect to positive and negative news in both conditional asymmetry and kurtosis processes. [ABSTRACT FROM AUTHOR] AB - Copyright of European Journal of Finance is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - PARAMETRIC modeling KW - ARCH model (Econometrics) KW - KURTOSIS (Probability theory) KW - SKEWNESS (Probability theory) KW - STATISTICAL models KW - C22 KW - C51 KW - conditional skewness KW - downside risk KW - G12 KW - G15 KW - Mincer–Zarnowitz regression KW - realized skewness N1 - Accession Number: 118525762; Feunou, Bruno 1; Jahan-Parvar, Mohammad R. 2; Tédongap, Roméo 3; Affiliations: 1: Bank of Canada, 234 Wellington St.,Ottawa, ON, CanadaK1A 0G9; 2: Office of Financial Stability Policy and Research, Federal Reserve Board of Governors, 20th St. and Constitution Ave NW,Washington, DC20551, USA; 3: Department of Finance, Stockholm School of Economics and Swedish House of Finance, Drottninggatan 98,StockholmSE-111 60, Sweden; Issue Info: Oct2016, Vol. 22 Issue 13, p1237; Thesaurus Term: PARAMETRIC modeling; Thesaurus Term: ARCH model (Econometrics); Thesaurus Term: KURTOSIS (Probability theory); Subject Term: SKEWNESS (Probability theory); Subject Term: STATISTICAL models; Author-Supplied Keyword: C22; Author-Supplied Keyword: C51; Author-Supplied Keyword: conditional skewness; Author-Supplied Keyword: downside risk; Author-Supplied Keyword: G12; Author-Supplied Keyword: G15; Author-Supplied Keyword: Mincer–Zarnowitz regression; Author-Supplied Keyword: realized skewness; Number of Pages: 35p; Document Type: Article L3 - 10.1080/1351847X.2013.877515 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118525762&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Lunde, Asger AU - Shephard, Neil AU - Sheppard, Kevin T1 - Econometric Analysis of Vast Covariance Matrices Using Composite Realized Kernels and Their Application to Portfolio Choice. JO - Journal of Business & Economic Statistics JF - Journal of Business & Economic Statistics Y1 - 2016/10// VL - 34 IS - 4 M3 - Article SP - 504 EP - 518 SN - 07350015 AB - We propose a composite realized kernel to estimate the ex-post covariation of asset prices. These measures can in turn be used to forecast the covariation of future asset returns. Composite realized kernels are a data-efficient method, where the covariance estimate is composed of univariate realized kernels to estimate variances and bivariate realized kernels to estimate correlations. We analyze the merits of our composite realized kernels in an ultra high-dimensional environment, making asset allocation decisions every day solely based on the previous day’s data or a short moving average over very recent days. The application is a minimum variance portfolio exercise. The dataset is tick-by-tick data comprising 437 U.S. equities over the sample period 2006–2011. We show that our estimator is able to outperform its competitors, while the associated trading costs are competitive. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Business & Economic Statistics is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - ECONOMETRICS KW - ASSETS (Accounting) KW - INVESTMENTS KW - ASSET allocation KW - COVARIANCE matrices KW - SALES & prices KW - Disciplined convex optimization KW - High-frequency data KW - Market frictions KW - Minimum variance portfolio KW - Realized kernel N1 - Accession Number: 118118880; Lunde, Asger 1; Shephard, Neil 2; Sheppard, Kevin 3; Affiliations: 1: Department of Economics and Business Economics & CREATES, Aarhus University, 8210 Aarhus V,Denmark(alunde@econ.au.dk); 2: Department of Economics and Department of Statistics, Harvard University, Cambridge, MA, 02138, (shephard@fas.harvard.edu); 3: Department of Economics and Oxford-Man Institute, University of Oxford, Oxford OX1 3UQ, UK, and Office of Financial Research, U.S. Treasury(kevin.sheppard@treasury.gov); Issue Info: Oct2016, Vol. 34 Issue 4, p504; Thesaurus Term: ECONOMETRICS; Thesaurus Term: ASSETS (Accounting); Thesaurus Term: INVESTMENTS; Thesaurus Term: ASSET allocation; Subject Term: COVARIANCE matrices; Subject Term: SALES & prices; Author-Supplied Keyword: Disciplined convex optimization; Author-Supplied Keyword: High-frequency data; Author-Supplied Keyword: Market frictions; Author-Supplied Keyword: Minimum variance portfolio; Author-Supplied Keyword: Realized kernel; NAICS/Industry Codes: 526917 Balanced funds / asset allocation funds; NAICS/Industry Codes: 523930 Investment Advice; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; Number of Pages: 15p; Document Type: Article L3 - 10.1080/07350015.2015.1064432 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118118880&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Heim, Bradley T. AU - Ramnath, Shanthi P. AD - IN U AD - US Department of Treasury T1 - The Impact of Participation in Employment-Based Retirement Savings Plans on Material Hardship JO - Journal of Pension Economics and Finance JF - Journal of Pension Economics and Finance Y1 - 2016/10// VL - 15 IS - 4 SP - 407 EP - 428 SN - 14747472 N1 - Accession Number: 1609906; Keywords: Retirement; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201612 N2 - To contribute to a retirement plan (barring an increase in income), an individual must either reduce consumption or increase debt. Using data from the 2004 wave of the Survey of Income and Program Participation, we examine the extent to which contributing to 401(k)-type accounts leads to an increase in short-term financial difficulties, particularly among low-income individuals. After instrumenting for plan take-up, we find that contributing to a 401(k) plan appears to have a small positive impact on the presence of any material hardship and debt holding among the lowest income quintiles, though that effect diminishes further up the income distribution. KW - Household Saving; Personal Finance D14 KW - Economics of the Elderly; Economics of the Handicapped; Non-labor Market Discrimination J14 KW - Retirement; Retirement Policies J26 KW - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions J32 L3 - http://journals.cambridge.org/action/displayBackIssues?jid=PEF UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1609906&site=ehost-live&scope=site UR - http://journals.cambridge.org/action/displayBackIssues?jid=PEF DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Voss, Elizabeth LeBlanc1,2,3,4, bvoss@gilsbar.com T1 - PRACTICE Management. JO - Louisiana Bar Journal JF - Louisiana Bar Journal J1 - Louisiana Bar Journal PY - 2016/10//Oct/Nov2016 Y1 - 2016/10//Oct/Nov2016 VL - 64 IS - 3 CP - 3 M3 - Article SP - 208 EP - 208 SN - 04598881 AB - The article reports that Louisiana Supreme Court amended the Louisiana Rules of Professional Conduct to permit the sale of a law practice or area of practice and the review of the rule as client confidentiality must be protected. KW - Practice of law KW - Confidential communications -- Lawyers KW - Louisiana. Supreme Court N1 - Accession Number: 119093754; Authors:Voss, Elizabeth LeBlanc 1,2,3,4 Email Address: bvoss@gilsbar.com; Affiliations: 1: JD degree from Houston College of Law.; 2: Worked as a civil litigator in New Orleans, served with the Harris County District Attorney’s Office in Houston, Texas.; 3: Tax examiner for the U.S. Department of Treasury in Atlanta.; 4: BA degree in political science from Louisiana State University.; Subject: Louisiana. Supreme Court; Subject: Practice of law; Subject: Confidential communications -- Lawyers; Number of Pages: 1p; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=119093754&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Grubert, Harry AU - Altshuler, Rosanne T1 - SHIFTING THE BURDEN OF TAXATION FROM THE CORPORATE TO THE PERSONAL LEVEL AND GETTING THE CORPORATE TAX RATE DOWN TO 15 PERCENT. JO - National Tax Journal JF - National Tax Journal Y1 - 2016/09// VL - 69 IS - 3 M3 - Article SP - 643 EP - 676 PB - National Tax Association SN - 00280283 AB - We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the value of publicly traded financial assets at ordinary rates. The second integrates corporate and shareholder taxes. The third lowers the corporate tax rate to 15 percent and taxes dividends and capital gains as ordinary income. To prevent large reductions in capital gains realizations and dividend payouts, an interest charge on taxes deferred during the holding period would be imposed when an asset is sold. We conclude that the third alternative is more robust than the other two. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CORPORATE taxes KW - STOCKHOLDERS KW - TAXATION KW - CAPITAL gains tax KW - DIVIDENDS -- Taxation KW - CORPORATE profits -- Taxation KW - UNITED States KW - corporate income taxation KW - corporate tax integration KW - tax reform N1 - Accession Number: 118298106; Grubert, Harry 1; Email Address: harry.grubert@treasury.gov; Altshuler, Rosanne 2; Email Address: altshule@rci.rutgers.edu; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC, USA; 2: Department of Economics, Rutgers University, New Brunswick, NJ, USA; Issue Info: Sep2016, Vol. 69 Issue 3, p643; Thesaurus Term: CORPORATE taxes; Thesaurus Term: STOCKHOLDERS; Thesaurus Term: TAXATION; Thesaurus Term: CAPITAL gains tax; Thesaurus Term: DIVIDENDS -- Taxation; Thesaurus Term: CORPORATE profits -- Taxation; Subject Term: UNITED States; Author-Supplied Keyword: corporate income taxation; Author-Supplied Keyword: corporate tax integration; Author-Supplied Keyword: tax reform; Number of Pages: 34p; Document Type: Article L3 - 10.17310/ntj.2016.3.06 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118298106&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Forman, Jonathan Barry AU - Sabin, Michael J. T1 - Survivor Funds. JO - Pace Law Review JF - Pace Law Review Y1 - 2016///Fall2016 VL - 37 IS - 1 M3 - Article SP - 204 EP - 291 SN - 02722410 AB - This Article explains how to create "survivor funds"-- shortterm investment funds that would pay more to those investors who live until the end of the fund's term than to those who die before then. For example, instead of just investing in a ten-year bond and dividing the proceeds among the investors at the end of the bond term, a survivor fund would invest in that ten-year bond but divide the proceeds only among those who survived the full ten years. These survivor funds would be attractive investments because the survivors would get a greater return on their investments, while the decedents, for obvious reasons, would not care. Survivor funds would work like short-term tontines. Basically, a tontine is a financial product that combines features of an annuity and a lottery. In a simple tontine, a group of investors pools their money together to buy a portfolio of investments, and, as investors die, their shares are forfeited, often with the entire fund going to the last survivor. For example, imagine that ten 65-year-old men each contribute $1000 to a fund that buys a large diamond for $10,000 and that the men agree that the last "survivor will get the diamond. Accordingly, after the ninth man dies, the tenth man gets the diamond, and he can keep it or sell it. Of course, the survivor principle--that the share of each, at death, is enjoyed by the survivors--can be used to design financial products that would benefit multiple survivors, not just the last survivor. For example, elsewhere, we showed how tontines could be used to create so-called "tontine annuities" and "tontine pensions" that would benefit lots of retirees. In this Article, we show how the survivor principle can be used to create survivor funds that would only make payments to those who survive for a specified number of years. [ABSTRACT FROM AUTHOR] AB - Copyright of Pace Law Review is the property of Pace Law Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) N1 - Accession Number: 121780600; Forman, Jonathan Barry 1,2,3,4,5,6 Sabin, Michael J. 7,8,9,10,11; Affiliation: 1: Professor of Law, University of Oklahoma 2: B.A. 1973, Northwestern University 3: M.A. (Psychology) 1975, University of Iowa 4: J.D. 1978, University of Michigan 5: MA. (Economics) 1983, George Washington University 6: Professor in Residence at the Internal Revenue Service Office of Chief Counsel, Washington, D.C. for the 2009-2010 academic year 7: Independent consultant, Sunnyvale, California, B.S. (Electrical Engineering) 1977, University of Florida 8: M.S. 1979, Ph.D. 1984 (Electrical Engineering), Stanford University 9: Member of Technical Staff, Bell Laboratories, 1977-1981 10: Assistant Professor (Electrical Engineering & Computer Sciences), University of California Berkeley, 1984-1986 11: Senior Scientist, Cylink Corporation, 1986-1995; Source Info: Fall2016, Vol. 37 Issue 1, p204; Number of Pages: 88p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=121780600&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Hawkins, Karen L. T1 - Defending Against an OPR Investigation, and Beyond. JO - Journal of Tax Practice & Procedure JF - Journal of Tax Practice & Procedure Y1 - 2016/08//Aug/Sep2016 VL - 18 IS - 4 M3 - Article SP - 13 EP - 53 SN - 15299279 AB - The article offers the author's views on the investigation and prosecution of disciplinary case under Circular 230, a publication of certain U.S. Treasury regulations, which is governed by the Administrative Procedures Act, constitutional principle of due process and the Federal Rules of Evidence. It discusses the role of the Office of Professional Responsibility (OPR) which handles third-party complaints on the misconduct of practitioners. KW - MALPRACTICE KW - GOVERNMENT policy KW - PROFESSIONAL ethics KW - PROSECUTION -- United States KW - DUE process of law -- United States KW - UNITED States. Dept. of Justice. Office of Professional Responsibility KW - FEDERAL Rules of Evidence (U.S.) N1 - Accession Number: 118679526; Hawkins, Karen L. 1; Affiliations: 1: Attorney, Law and Former Director, Office of Professional Responsibility, Internal Revenue Service; Issue Info: Aug/Sep2016, Vol. 18 Issue 4, p13; Thesaurus Term: MALPRACTICE; Thesaurus Term: GOVERNMENT policy; Thesaurus Term: PROFESSIONAL ethics; Subject Term: PROSECUTION -- United States; Subject Term: DUE process of law -- United States ; Company/Entity: UNITED States. Dept. of Justice. Office of Professional Responsibility; Reviews & Products: FEDERAL Rules of Evidence (U.S.); Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118679526&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Wilkins, William J. T1 - IRS Chief Counsel William Wilkins: Tax Administration Priorities for Counsel's Office. JO - Journal of Tax Practice & Procedure JF - Journal of Tax Practice & Procedure Y1 - 2016/08//Aug/Sep2016 VL - 18 IS - 4 M3 - Speech SP - 19 EP - 54 SN - 15299279 AB - The article presents a speech by the U.S. Internal Revenue Service (IRS) chief counsel William Wilkins, delivered during his annual keynote address in 2016. Topics of the speech includes the top priority of the IRS Office of Chief Counsel, the overall number of Tax Court petitions filed in the agency and the arguments proposed against Anti-Injunction Act. KW - TAX courts KW - TAXATION KW - PETITIONS KW - INJUNCTIONS -- United States KW - UNITED States KW - UNITED States. Internal Revenue Service. Office of the Chief Counsel KW - WILKINS, William N1 - Accession Number: 118679528; Wilkins, William J. 1; Email Address: William.J.Wilkins@irscounsel.treas.gov; Affiliations: 1: Esq., Chief Counsel, IRS, Assistant General Counsel, U.S. Department of Treasury, Washington, D.C.; Issue Info: Aug/Sep2016, Vol. 18 Issue 4, p19; Thesaurus Term: TAX courts; Thesaurus Term: TAXATION; Subject Term: PETITIONS; Subject Term: INJUNCTIONS -- United States; Subject Term: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service. Office of the Chief Counsel; NAICS/Industry Codes: 921130 Public Finance Activities; People: WILKINS, William; Number of Pages: 5p; Document Type: Speech UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118679528&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Fairfield, Tasha AU - Jorratt De Luis, Michel AD - London School of Economics and Political Science AD - Internal Revenue Service, Government of Chile T1 - Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile JO - Review of Income and Wealth JF - Review of Income and Wealth Y1 - 2016/08/01/ VL - 62 SP - S120 EP - 44 SN - 00346586 N1 - Accession Number: 1604914; Keywords: Business Tax; Firm; Firms; Income; Income Tax; Inequality; Tax; Geographic Descriptors: Chile; Selected Countries; Geographic Region: Latin America and the Caribbean; Publication Type: Journal Article; Update Code: 201611 N2 - We contribute to research on inequality and world top incomes by presenting the first calculations of Chilean top income shares and effective tax rates using individual tax return microdata from 2005 and 2009. We pay special attention to business income, which dominates at the top. Our analysis includes not only distributed profits, but also the large proportion of accrued profits retained by firms, which are rarely analyzed given the difficulty of identifying individual owners. Our most conservative top 1 percent income-share estimate is 15 percent--the fifth highest in the top incomes literature. When distributed profits are adjusted for evasion, the top 1 percent share reaches 22-26 percent. When we broaden the income concept to include accrued profits, which we impute to taxpayers using ownership shares calculated from business tax forms, the top 1 percent share increases to a minimum of 23 percent. Despite this impressive income concentration, the top 1 percent pays modest average effective income-tax rates of 15-16 percent. KW - Personal Income, Wealth, and Their Distributions D31 KW - Taxation and Subsidies: Incidence H22 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Firm Performance: Size, Diversification, and Scope L25 KW - Economic Development: Human Resources; Human Development; Income Distribution; Migration O15 KW - Fiscal and Monetary Policy in Development O23 L3 - http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291475-4991/issues UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1604914&site=ehost-live&scope=site UR - http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291475-4991/issues DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Hussain, Shahzad AU - Ilahi, Naveed AU - ul Islam, Muhammad Muqeem T1 - Impact of Institutional Quality and Governance on Tax-GDP Ratio: A Cross Country Analysis. JO - Journal of Managerial Sciences JF - Journal of Managerial Sciences Y1 - 2016/07//Jul-Dec2016 VL - 10 IS - 2 M3 - Article SP - 183 EP - 203 SN - 19924364 AB - This endeavour intends to examine the impact of institutional quality and governance indicators on tax to GDP ratio utilising cross country empirical analysis. Generally, amount of tax revenue collection is considered a pure economic phenomenon related to level of economic activity in a certain country. This paper deviates from this common perception. Hence it utilises new institutionalists' stance that governance and institutional quality are major determinants of economic and government efficiency in a country consequently revenue collection too. It also focuses the examination of efficiency and effectiveness impacts of tax administrations in order to achieve enhanced revenue collection targets. In the wake of measuring impact of governance and institutional quality, six World Bank governance indicators namely corruption, political stability, rule of law, government effectiveness, regulatory authority, and voice and accountability have been regressed with tax to GDP ratio as dependant variable. Panel data is used for a span of six years. Inclusion of population, economic growth rate, imports as percent of GDP and exports as percent of GDP as control variables are used to test robustness of the model. A stratified random sample of thirteen developing and thirteen developed countries tests the validity of the model. Empirical analysis suggests a positive relationship between tax to GDP ratio and the above mentioned six governance indicators. It provides empirical evidence that by improving governance in areas like political stability, corruption, regulatory effectiveness, voice and accountability likely to provide more robust policy options for enhancing revenue collection rather increasing tax rates and tax base. The paper also presents comprehensive set of policy options based on empirical results and literature on the subject for policy practitioners. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Managerial Sciences is the property of Qurtuba University of Science & Information Technology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - GROSS domestic product KW - GOVERNMENT revenue KW - ECONOMIC activity KW - CORRUPTION KW - POLITICAL stability KW - RULE of law KW - Cross Country Analysis KW - Governance KW - Institutional Quality KW - Tax-GDP Ratio KW - WORLD Bank N1 - Accession Number: 120091073; Hussain, Shahzad 1; Ilahi, Naveed 2; ul Islam, Muhammad Muqeem 3; Affiliations: 1: Assistant Professor, Dept. of Govt and Public Policy, National Defence University, Islamabad; 2: Additional Commissioner, Internal Revenue Service of Government of Pakistan, Islamabad; 3: Additional Director (Public Policy), National School of Public Policy, Peshawar; Issue Info: Jul-Dec2016, Vol. 10 Issue 2, p183; Thesaurus Term: GROSS domestic product; Thesaurus Term: GOVERNMENT revenue; Thesaurus Term: ECONOMIC activity; Thesaurus Term: CORRUPTION; Subject Term: POLITICAL stability; Subject Term: RULE of law; Author-Supplied Keyword: Cross Country Analysis; Author-Supplied Keyword: Governance; Author-Supplied Keyword: Institutional Quality; Author-Supplied Keyword: Tax-GDP Ratio ; Company/Entity: WORLD Bank; NAICS/Industry Codes: 919110 International and other extra-territorial public administration; Number of Pages: 21p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=120091073&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kiley, Michael T. T1 - Policy paradoxes in the New Keynesian model. JO - Review of Economic Dynamics JF - Review of Economic Dynamics Y1 - 2016/07// VL - 21 M3 - Article SP - 1 EP - 15 SN - 10942025 AB - The common sticky-prices New-Keynesian model behaves differently in a zero-lower bound environment. Fiscal and forward guidance multipliers can be very large. Positive supply shocks, such as an increase in productivity, will lower production, and increased price flexibility can exacerbate such a decline in output (as well as amplifying the effects of other shocks). These results are fragile and disappear under a plausible alternative to sticky prices (sticky information): Fiscal and monetary multipliers are smaller, positive supply shocks raise output, and greater price flexibility, in the sense of more frequent updating of information, moves the economy's response toward the neoclassical benchmark. [ABSTRACT FROM AUTHOR] AB - Copyright of Review of Economic Dynamics is the property of Academic Press Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - KEYNESIAN economics KW - ECONOMIC policy KW - ECONOMIC models KW - PRICING KW - SHOCK (Economics) KW - PRODUCTION (Economic theory) KW - E31 KW - E52 KW - E62 KW - E63 KW - New-Keynesian models of price adjustment KW - Zero-lower bound N1 - Accession Number: 115844789; Kiley, Michael T. 1; Email Address: mkiley@frb.gov; Affiliations: 1: Office of Financial Stability and Division of Research and Statistics, Federal Reserve Board, Washington, DC 20551, USA; Issue Info: Jul2016, Vol. 21, p1; Thesaurus Term: KEYNESIAN economics; Thesaurus Term: ECONOMIC policy; Thesaurus Term: ECONOMIC models; Thesaurus Term: PRICING; Thesaurus Term: SHOCK (Economics); Thesaurus Term: PRODUCTION (Economic theory); Author-Supplied Keyword: E31; Author-Supplied Keyword: E52; Author-Supplied Keyword: E62; Author-Supplied Keyword: E63; Author-Supplied Keyword: New-Keynesian models of price adjustment; Author-Supplied Keyword: Zero-lower bound; Number of Pages: 15p; Document Type: Article L3 - 10.1016/j.red.2016.03.002 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=115844789&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kawano, Laura AU - Slemrod, Joel AD - US Department of Treasury AD - U MI T1 - How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Tax Revenues JO - International Tax and Public Finance JF - International Tax and Public Finance Y1 - 2016/06// VL - 23 IS - 3 SP - 401 EP - 433 SN - 09275940 N1 - Accession Number: 1566365; Keywords: Revenue; Tax; Geographic Descriptors: OECD; Publication Type: Journal Article; Update Code: 201605 N2 - We construct a new database of extensive margin changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This correlation informs our interpretation of previous estimates of the relationship between corporate tax rates and corporate tax revenues, which typically do not include comprehensive measures of the corporate tax base definition. We then re-examine the relationship between corporate tax rates and corporate tax revenues. We find that accounting for unobserved heterogeneity attenuates the relationship between corporate tax rates and corporate tax revenues, and increases the implied revenue-maximizing tax rate. Controlling for our new tax base measures does not substantively impact the magnitude of this relationship. KW - Fiscal Policy E62 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Firm Performance: Size, Diversification, and Scope L25 KW - Industrialization; Manufacturing and Service Industries; Choice of Technology O14 KW - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements O17 KW - Fiscal and Monetary Policy in Development O23 L3 - http://link.springer.com/journal/volumesAndIssues/10797 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1566365&site=ehost-live&scope=site UR - http://dx.doi.org/10.1007/s10797-015-9375-y UR - http://link.springer.com/journal/volumesAndIssues/10797 DP - EBSCOhost DB - ecn ER - TY - JOUR ID - 2016-26448-001 AN - 2016-26448-001 AU - Young, Cristobal AU - Varner, Charles AU - Lurie, Ithai Z. AU - Prisinzano, Richard T1 - Millionaire migration and taxation of the elite: Evidence from administrative data. JF - American Sociological Review JO - American Sociological Review JA - Am Sociol Rev Y1 - 2016/06// VL - 81 IS - 3 SP - 421 EP - 446 CY - US PB - Sage Publications SN - 0003-1224 SN - 1939-8271 AD - Young, Cristobal, Stanford University, 450 Serra Mall, Building 120, Room 160, Stanford, CA, US, 94305 N1 - Accession Number: 2016-26448-001. Partial author list: First Author & Affiliation: Young, Cristobal; Stanford University, Stanford, CA, US. Other Publishers: American Sociological Assn. Release Date: 20160613. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Electronic. Document Type: Journal Article. Language: English. Conference Information: Annual Meetings of the American Sociological Association. Conference Note: Previous versions of this article were presented at the aforementioned conference and at the National Tax Association, Population Association of America, and American Economic Association. Major Descriptor: Finance; Human Migration; Socioeconomic Status; Taxation; Behavioral Economics. Classification: Social Processes & Social Issues (2900). Population: Human (10). Location: US. Age Group: Adulthood (18 yrs & older) (300). Methodology: Empirical Study; Mathematical Model; Quantitative Study. References Available: Y. Page Count: 26. Issue Publication Date: Jun, 2016. Copyright Statement: American Sociological Association. 2016. AB - A growing number of U.S. states have adopted 'millionaire taxes' on top income-earners. This increases the progressivity of state tax systems, but it raises concerns about tax flight: elites migrating from high-tax to low-tax states, draining state revenues, and undermining redistributive social policies. Are top income-earners 'transitory millionaires' searching for lower-tax places to live? Or are they 'embedded elites' who are reluctant to migrate away from places where they have been highly successful? This question is central to understanding the social consequences of progressive taxation. We draw on administrative tax returns for all million-dollar income-earners in the United States over 13 years, tracking the states from which millionaires file their taxes. Our dataset contains 45 million tax records and provides census-scale panel data on top income-earners. We advance two core analyses: (1) state-to-state migration of millionaires over the long-term, and (2) a sharply-focused discontinuity analysis of millionaire population along state borders. We find that millionaire tax flight is occurring, but only at the margins of statistical and socioeconomic significance. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - elites KW - migration KW - income tax KW - administrative data KW - regression discontinuity KW - 2016 KW - Finance KW - Human Migration KW - Socioeconomic Status KW - Taxation KW - Behavioral Economics KW - 2016 U1 - Sponsor: Russell Sage Foundation. Grant: 83-15-04. Recipients: No recipient indicated U1 - Sponsor: Stanford University, Institute for Research in the Social Sciences, US. Other Details: Seed grant. Recipients: No recipient indicated DO - 10.1177/0003122416639625 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2016-26448-001&site=ehost-live&scope=site UR - cristobal.young@stanford.edu DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Hawkins, Karen L. T1 - Section 10.27 of Circular 230: What Is Left? JO - Journal of Tax Practice & Procedure JF - Journal of Tax Practice & Procedure Y1 - 2016/04//Apr/May2016 VL - 18 IS - 2 M3 - Article SP - 15 EP - 60 SN - 15299279 AB - The article discusses the enforcement of the fee provisions contained in the Circular 230 of U.S. government agency Internal Revenue Service (IRS) enjoined with the Office of Professional Responsibility (OPR) by federal district judge on July 16, 2014. It also discusses the IRS lacked of statutory authority to promulgate or enforce the restrictions on contingent fee arrangements with respect to filing of ordinary refund claims. KW - CONTINGENT fees KW - STATUTES KW - PROMULGATION (Law) KW - LAW & legislation KW - DISTRICT judges KW - UNITED States. Internal Revenue Service N1 - Accession Number: 115746627; Hawkins, Karen L. 1; Affiliations: 1: Attorney at Law and Former Director, Office of Professional Responsibility, Internal Revenue Service; Issue Info: Apr/May2016, Vol. 18 Issue 2, p15; Thesaurus Term: CONTINGENT fees; Subject Term: STATUTES; Subject Term: PROMULGATION (Law); Subject Term: LAW & legislation; Subject Term: DISTRICT judges ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=115746627&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Karay, Gazi Ishak AU - Ozsoyz, S. Mehmet T1 - Bank regulation under fire sale externalities. JO - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series JF - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series Y1 - 2016/04// M3 - Article SP - 1 EP - 79 AB - This paper examines the optimal design of and interaction between capital and liquidity regulations in a model characterized by fire sale externalities. In the model, banks can insure against potential liquidity shocks by hoarding sufficient precautionary liquid assets. However, it is never optimal to fully insure, so realized liquidity shocks trigger an asset fire sale. Banks, not internalizing the fire sale externality, overinvest in the risky asset and underinvest in the liquid asset in the unregulated competitive equilibrium. Capital requirements can lead to less severe fire sales by addressing the inefficiency and reducing risky assets--however, we show that banks respond to stricter capital requirements by decreasing their liquidity ratios. Anticipating this response, the regulator preemptively sets capital ratios at high levels. Ultimately, this interplay between banks and the regulator leads to inefficiently low levels of risky assets and liquidity. Macroprudential liquidity requirements that complement capital regulations, as in Basel III, restore constrained efficiency, improve financial stability and allow for a higher level of investment in risky assets. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series is the property of US Federal Reserve Board and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BANKING law & legislation KW - RESEARCH KW - EXTERNALITIES (Economics) KW - LIQUIDITY (Economics) KW - CAPITAL KW - LIQUID assets KW - Bank capital regulation KW - Basel III KW - fire sale externality KW - liquidity regulation N1 - Accession Number: 114666205; Karay, Gazi Ishak 1; Email Address: Gazi.I.Kara@frb.gov; Ozsoyz, S. Mehmet 2; Email Address: mehmet.ozsoy@ozyegin.edu.tr; Affiliations: 1: Office of Financial Stability Policy and Research, Board of Governors of the Federal Reserve System, 20th Street and Constitution Avenue NW, Washington, D.C. 20551; 2: Ozyegin University, Faculty of Business, Nisantepe Mah., Orman Sok., 34794 Istanbul, Turkey; Issue Info: Apr2016, p1; Thesaurus Term: BANKING law & legislation; Thesaurus Term: RESEARCH; Thesaurus Term: EXTERNALITIES (Economics); Thesaurus Term: LIQUIDITY (Economics); Thesaurus Term: CAPITAL; Thesaurus Term: LIQUID assets; Author-Supplied Keyword: Bank capital regulation; Author-Supplied Keyword: Basel III; Author-Supplied Keyword: fire sale externality; Author-Supplied Keyword: liquidity regulation; NAICS/Industry Codes: 522320 Financial Transactions Processing, Reserve, and Clearinghouse Activities; NAICS/Industry Codes: 522321 Central credit unions; NAICS/Industry Codes: 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors; Number of Pages: 80p; Document Type: Article L3 - 10.17016/FEDS.2016.026 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=114666205&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Feldman, Naomi E. AU - Katuš čÁk, Peter AU - Kawano, Laura T1 - Taxpayer Confusion: Evidence from the Child Tax Credit†. JO - American Economic Review JF - American Economic Review Y1 - 2016/03// VL - 106 IS - 3 M3 - Article SP - 807 EP - 835 SN - 00028282 AB - We develop an empirical test for whether households understand or misperceive their marginal tax rate. Our identifying variation comes from the loss of the Child Tax Credit when a child turns 17. Using this age discontinuity, we find that despite this tax liability increase being lump-sum and predictable, households reduce their reported wage income upon discovering they have lost the credit. This finding suggests that households misinterpret at least part of this tax liability change as an increase in their marginal tax rate. This evidence supports the hypothesis that tax complexity can cause confusion and leads to unintended behavioral responses. (JEL D12, D14, H24, H31) [ABSTRACT FROM AUTHOR] AB - Copyright of American Economic Review is the property of American Economic Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - HOUSEHOLDS -- Economic aspects KW - INCOME tax -- Government policy KW - TAX rates & tables KW - CHILD tax credits KW - INCOME KW - TAXATION -- United States N1 - Accession Number: 113393581; Feldman, Naomi E. 1; Katuš čÁk, Peter 2; Kawano, Laura 3; Affiliations: 1 : Research Division, Board of Governors of the Federal Reserve System, Washington, DC 20551 (e-mail: ); 2 : Faculty of Economics, University of Economics in Prague, náměstí Winstona Churchilla 4, 130 67 Prague 3, Czech Republic and Center for Economic Research and Graduate Education-Economics Institute (CERGE-EI), Politických vězňů 7, 110 00 Prague, Czech Republic (e-mail: ); 3 : Office of Tax Analysis, US Department of Treasury, Washington, DC 20551 (e-mail: ); Source Info: Mar2016, Vol. 106 Issue 3, p807; Historical Period: 2004 to 2011; Subject Term: HOUSEHOLDS -- Economic aspects; Subject Term: INCOME tax -- Government policy; Subject Term: TAX rates & tables; Subject Term: CHILD tax credits; Subject Term: INCOME; Subject Term: TAXATION -- United States; Number of Pages: 29p; Illustrations: 4 Charts, 12 Graphs; Document Type: Article L3 - 10.1257/aer.20131189 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ahl&AN=113393581&site=ehost-live&scope=site DP - EBSCOhost DB - ahl ER - TY - JOUR AU - Kara, Gazi Ishak T1 - Systemic risk, international regulation, and the limits of coordination. JO - Journal of International Economics JF - Journal of International Economics Y1 - 2016/03// VL - 99 M3 - Article SP - 192 EP - 222 SN - 00221996 AB - This paper examines the incentives of national regulators to coordinate capital adequacy requirements in the presence of systemic risk in global financial markets. In a two-country model, correlated asset fire sales by banks generate systemic risk across national financial markets. Absent coordination, national regulators choose inefficiently low levels of macro-prudential regulation. Thus, symmetric countries always benefit from relinquishing their authority to a central regulator that establishes uniform regulations across countries. I also consider the separate case of asymmetric countries: while there is a limit to coordination when countries are sufficiently asymmetric in a single dimension, existence of asymmetries in multiple dimensions might actually relax this limit or even eliminate it. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of International Economics is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SYSTEMIC risk (Finance) KW - SECURITIES markets KW - CAPITAL requirements KW - BANKING industry KW - ECONOMIC models KW - GOVERNORS (Machinery) KW - F36 KW - G15 KW - G18 KW - G21 KW - International policy coordination KW - Macroprudential capital requirements KW - Systemic risk N1 - Accession Number: 113728785; Kara, Gazi Ishak 1; Email Address: Gazi.I.Kara@frb.gov; Affiliations: 1: Office of Financial Stability Policy and Research, Board of Governors of the Federal Reserve System, 20th Street and Constitution Avenue N.W., Washington, DC 20551, United States; Issue Info: Mar2016, Vol. 99, p192; Thesaurus Term: SYSTEMIC risk (Finance); Thesaurus Term: SECURITIES markets; Thesaurus Term: CAPITAL requirements; Thesaurus Term: BANKING industry; Thesaurus Term: ECONOMIC models; Subject Term: GOVERNORS (Machinery); Author-Supplied Keyword: F36; Author-Supplied Keyword: G15; Author-Supplied Keyword: G18; Author-Supplied Keyword: G21; Author-Supplied Keyword: International policy coordination; Author-Supplied Keyword: Macroprudential capital requirements; Author-Supplied Keyword: Systemic risk; NAICS/Industry Codes: 522110 Commercial Banking; NAICS/Industry Codes: 522111 Personal and commercial banking industry; NAICS/Industry Codes: 522120 Savings Institutions; NAICS/Industry Codes: 522190 Other Depository Credit Intermediation; NAICS/Industry Codes: 523110 Investment Banking and Securities Dealing; NAICS/Industry Codes: 523210 Securities and Commodity Exchanges; Number of Pages: 31p; Document Type: Article L3 - 10.1016/j.jinteco.2015.11.007 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=113728785&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Gelber, Alexander AU - Isen, Adam AU - Kessler, Judd B. AD - U CA, Berkeley AD - US Department of Treasury AD - U PA T1 - The Effects of Youth Employment: Evidence from New York City Lotteries JO - Quarterly Journal of Economics JF - Quarterly Journal of Economics Y1 - 2016/02// VL - 131 IS - 1 SP - 423 EP - 460 SN - 00335533 N1 - Accession Number: 1615484; Keywords: Earnings; Incarceration; Wage; Youth; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201701 N2 - Programs to encourage labor market activity among youth, including public employment programs and wage subsidies like the Work Opportunity Tax Credit, can be supported by three broad rationales. They may (i) provide contemporaneous income support to participants; (ii) encourage work experience that improves future employment and/or educational outcomes of participants; and/or (iii) keep participants "out of trouble." We study randomized lotteries for access to the New York City (NYC) Summer Youth Employment Program (SYEP), the largest summer youth employment program in the United States, by merging SYEP administrative data on 294,100 lottery participants to IRS data on the universe of U.S. tax records; to New York State administrative incarceration data; and to NYC administrative cause of death data. In assessing the three rationales, we find that (i) SYEP participation causes average earnings and the probability of employment to increase in the year of program participation, with modest contemporaneous crowdout of other earnings and employment; (ii) SYEP participation causes a modest decrease in average earnings for three years following the program and has no impact on college enrollment; and (iii) SYEP participation decreases the probability of incarceration and decreases the probability of mortality, which has important and potentially pivotal implications for analyzing the net benefits of the program. KW - Fiscal Policies and Behavior of Economic Agents: Household H31 KW - Fertility; Family Planning; Child Care; Children; Youth J13 KW - Labor Force and Employment, Size, and Structure J21 KW - Wage Level and Structure; Wage Differentials J31 KW - Mobility, Unemployment, and Vacancies: Public Policy J68 KW - Illegal Behavior and the Enforcement of Law K42 KW - Urban, Rural, Regional, Real Estate, and Transportation Economics: Regional Migration; Regional Labor Markets; Population; Neighborhood Characteristics R23 L3 - http://qje.oxfordjournals.org/content/by/year UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1615484&site=ehost-live&scope=site UR - http://qje.oxfordjournals.org/content/by/year DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Alm, James AU - Clark, Jeremy AU - Leibet, Kara T1 - Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States. JO - Southern Economic Journal JF - Southern Economic Journal Y1 - 2016/01// VL - 82 IS - 3 M3 - Article SP - 725 EP - 747 PB - John Wiley & Sons, Inc. SN - 00384038 AB - In this article, we examine the determinants of tax filing compliance in the United States. We use county-level data on non-filing rates for the tax year 2000, obtained directly from the Internal Revenue Service. We include explanatory variables identified in the 'rational compliance' framework, including an enforcement index against identified non-filers, the audit rate of filers, and the average penalty rate for both filers and non-filers. We also examine the role of socioeconomic diversity on tax compliance, testing whether within-county heterogeneity in household income, language, race, and religion can help explain variation in non-filing rates. We find that non-filing is increasing with heterogeneity by race, although not by income or language, and that non-filing is decreasing with heterogeneity by religious membership. As for enforcement variables, we find that non-filing rates tend to fall with the enforcement index. Other variables have somewhat mixed results. [ABSTRACT FROM AUTHOR] AB - Copyright of Southern Economic Journal is the property of John Wiley & Sons, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION KW - SOCIOECONOMICS KW - INCOME KW - UNITED States KW - LAW enforcement KW - H26 KW - H31 KW - JEL Classification: H24 KW - UNITED States. Internal Revenue Service N1 - Accession Number: 112815066; Alm, James 1; Email Address: jalm@tulane.edu; Clark, Jeremy 2; Email Address: jeremy.clark@canterbury.ac.nz; Leibet, Kara 3; Email Address: kara.e.leibel@irs.gov; Affiliations: 1: Department of Economics, Tulane University, 6823 St. Charles Avenue, 208 Tilton Hall, New Orleans, LA 70118; 2: Department of Economics and Finance, University of Canterbury, Private Bag 4800, Christchurch, New Zealand; 3: Office of Research, Internal Revenue Service, 1111 Constitution Avenue, N.W, 3rd Floor/017, Washington, DC 20224; Issue Info: Jan2016, Vol. 82 Issue 3, p725; Thesaurus Term: TAXATION; Thesaurus Term: SOCIOECONOMICS; Thesaurus Term: INCOME; Subject Term: UNITED States; Subject Term: LAW enforcement; Author-Supplied Keyword: H26; Author-Supplied Keyword: H31; Author-Supplied Keyword: JEL Classification: H24 ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 922120 Police Protection; NAICS/Industry Codes: 922190 Other Justice, Public Order, and Safety Activities; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 23p; Document Type: Article; Full Text Word Count: 11003 L3 - 10.1002/soej.12106 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=112815066&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kiley, Michael T. T1 - An evaluation of the inflationary pressure associated with short- and long-term unemployment. JO - Economics Letters JF - Economics Letters Y1 - 2015/12// VL - 137 M3 - Article SP - 5 EP - 9 SN - 01651765 AB - The role of long-term unemployment in inflationary pressures has been examined in academic studies and discussed by policymakers. I demonstrate econometric weaknesses in previous studies, propose a solution based on regional variation, and present new evidence. [ABSTRACT FROM AUTHOR] AB - Copyright of Economics Letters is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INFLATION (Finance) KW - UNEMPLOYMENT KW - ECONOMETRICS KW - PHILLIPS curve KW - MACROECONOMICS KW - ECONOMICS -- Research KW - E3 KW - Long-term unemployment KW - Phillips curve KW - Regional macroeconomics N1 - Accession Number: 111486129; Kiley, Michael T. 1; Email Address: mkiley@frb.gov; Affiliations: 1: Office of Financial Stability and Division of Research and Statistics, Federal Reserve Board, Washington, DC 20551, United States; Issue Info: Dec2015, Vol. 137, p5; Thesaurus Term: INFLATION (Finance); Thesaurus Term: UNEMPLOYMENT; Thesaurus Term: ECONOMETRICS; Thesaurus Term: PHILLIPS curve; Thesaurus Term: MACROECONOMICS; Thesaurus Term: ECONOMICS -- Research; Author-Supplied Keyword: E3; Author-Supplied Keyword: Long-term unemployment; Author-Supplied Keyword: Phillips curve; Author-Supplied Keyword: Regional macroeconomics; NAICS/Industry Codes: 541720 Research and Development in the Social Sciences and Humanities; Number of Pages: 5p; Document Type: Article L3 - 10.1016/j.econlet.2015.10.005 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=111486129&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hodge, Adam T1 - The Lehman Bankruptcy Seven Years Later. JO - Michigan Banker JF - Michigan Banker Y1 - 2015/10// VL - 27 IS - 10 M3 - Article SP - 14 EP - 14 SN - 10441948 AB - The article focuses on economic aspects of the financial firm Lehman Brothers' bankruptcy in the U.S. in 2008. Topics discussed include impact of the bankruptcy on the company's shareholders and employees, loss of large amount of the U.S. government due to the bankruptcy, signing of the Consumer Protection Act by U.S. President Barack Obama for enhancement of financial stability, and formation of the U.S. Financial Stability Oversight Council (FSOC) for the same. KW - BANKRUPTCY KW - CONSUMER law KW - ECONOMIC aspects KW - UNITED States KW - LEHMAN Brothers Holdings Inc. KW - UNITED States. Financial Stability Oversight Council N1 - Accession Number: 111198438; Hodge, Adam 1; Affiliations: 1: Deputy Assistant Secretary of Public Affairs, US Department of Treasury.; Issue Info: Oct2015, Vol. 27 Issue 10, p14; Thesaurus Term: BANKRUPTCY; Thesaurus Term: CONSUMER law; Subject Term: ECONOMIC aspects; Subject Term: UNITED States ; Company/Entity: LEHMAN Brothers Holdings Inc. DUNS Number: 112915566 Ticker: LEHMQ ; Company/Entity: UNITED States. Financial Stability Oversight Council; NAICS/Industry Codes: 922190 Other Justice, Public Order, and Safety Activities; NAICS/Industry Codes: 926110 Administration of General Economic Programs; Number of Pages: 1p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=111198438&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Jackson, Osborne AU - Kawano, Laura T1 - Do Increases in Subsidized Housing Reduce the Incidence of Homelessness? Evidence from the Low-Income Housing Tax Credit. JO - Working Paper Series (Federal Reserve Bank of Boston) JF - Working Paper Series (Federal Reserve Bank of Boston) Y1 - 2015/08// VL - 15 IS - 10/11 M3 - Article SP - 1 EP - 45 AB - We examine the impact of subsidized housing on homelessness using the Low-Income Housing Tax Credit (LIHTC), the largest place-based housing program in the United States. To generate quasi-experimental variation in housing placements, we exploit a discontinuous increase in the amount of tax credits available to projects placed in certain high-poverty neighborhoods. Using data from the U.S. Census and HUD, we find that LIHTC project installation has no significant impact on neighborhood homelessness but does significantly reduce county-level homelessness. Our analysis suggests that the mobility of the homeless across neighborhoods helps to explain this result. These findings are consistent with the impacts of place-based policies crossing local boundaries and homeless housing demand that is sensitive to rental prices. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Paper Series (Federal Reserve Bank of Boston) is the property of Federal Reserve Bank of Boston and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - HOUSING subsidies KW - HOUSING KW - UNITED States KW - HOMELESSNESS -- Economic aspects KW - RESIDENT satisfaction KW - HOME environment KW - homelessness KW - low-income housing KW - regression discontinuity KW - tax credits N1 - Accession Number: 110336845; Jackson, Osborne 1; Email Address: osborne.jackson@bos.frb.org; Kawano, Laura 2; Email Address: Laura.Kawano@treasury.gov.; Affiliations: 1: New England Public Policy Center, research department of the Federal Reserve Bank of Boston; 2: Financial economist, Office of Tax Analysis of the U.S. Department of Treasury; Issue Info: 2015, Vol. 15 Issue 10/11, preceding p1; Thesaurus Term: HOUSING subsidies; Thesaurus Term: HOUSING; Subject Term: UNITED States; Subject Term: HOMELESSNESS -- Economic aspects; Subject Term: RESIDENT satisfaction; Subject Term: HOME environment; Author-Supplied Keyword: homelessness; Author-Supplied Keyword: low-income housing; Author-Supplied Keyword: regression discontinuity; Author-Supplied Keyword: tax credits; Number of Pages: 46p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=110336845&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Siriwardane, Emil N. T1 - Concentrated Capital Losses and the Pricing of Corporate Credit Risk? JO - Working Papers -- Harvard Business School Division of Research JF - Working Papers -- Harvard Business School Division of Research Y1 - 2015/08//8/1/2015 M3 - Article SP - 1 EP - 74 SN - 08987629 AB - Using proprietary credit default swap (CDS) data from 2010 to 2014, I show that capital fluctuations for sellers of CDS protection are an important determinant of CDS spread movements. I first establish that markets are dominated by a handful of net protection sellers, with five sellers accounting for nearly half of all net selling. In turn, a reduction in their total capital increases CDS spreads. Capital fluctuations of the largest five sellers account for over 10 percent of the time-series variation in spread changes, a significant amount given that observable firm and macroeconomic factors account for less than 17 percent of variation during this time period. I then demonstrate that the concentration of sellers creates fragility--higher concentration results in more volatile risk premiums. I also employ a number of complementary approaches to address identification, such as using the 2011 Japanese tsunami as an exogenous shock to the risk bearing capacity of CDS traders. My findings are consistent with asset pricing models with limited investment capital, but also suggest that both the level and distribution of capital are crucial for accurately describing price dynamics. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers -- Harvard Business School Division of Research is the property of Harvard Business School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CAPITAL losses KW - CREDIT risk KW - CREDIT default swaps KW - CAPITAL movements KW - MACROECONOMICS N1 - Accession Number: 111008163; Siriwardane, Emil N. 1,2; Email Address: esiriwardane@hbs.edu; Affiliations: 1: Harvard Business School; 2: Office of Financial Research, U.S. Department of Treasury; Issue Info: 8/1/2015, p1; Thesaurus Term: CAPITAL losses; Thesaurus Term: CREDIT risk; Thesaurus Term: CREDIT default swaps; Thesaurus Term: CAPITAL movements; Thesaurus Term: MACROECONOMICS; Number of Pages: 74p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=111008163&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - DeBacker, Jason AU - Heim, Bradley T. AU - Tran, Anh AU - Yuskavage, Alexander AD - Middle TN State U AD - IN U AD - IN U AD - US Department of Treasury T1 - Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit JO - Journal of Law and Economics JF - Journal of Law and Economics Y1 - 2015/05// VL - 58 IS - 2 SP - 291 EP - 324 SN - 00222186 N1 - Accession Number: 1547623; Keywords: Firm; Firms; Policy; Revenue; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201602 N2 - Contrary to common expectations, legal enforcement may increase subsequent corporate misbehavior. Using Internal Revenue Service and financial statement data, we find that corporations gradually increase their tax aggressiveness for a few years following an audit and then reduce it sharply. We show that this U-shaped impact is consistent with strategic responses on the part of firms and with Bayesian updating of audit risk. This adverse effect on corporate behavior calls for a reexamination of both the theory and policy of legal enforcement. KW - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill G32 KW - Corporate Finance and Governance: Government Policy and Regulation G38 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Fiscal Policies and Behavior of Economic Agents: Firm H32 KW - Business and Securities Law K22 KW - Tax Law K34 KW - Accounting M41 L3 - http://www.jstor.org/action/showPublication?journalCode=jlaweconomics UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1547623&site=ehost-live&scope=site UR - http://www.jstor.org/action/showPublication?journalCode=jlaweconomics DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Alm, James AU - Bloomquist, Kim M. AU - McKee, Michael T1 - ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS. JO - Economic Inquiry JF - Economic Inquiry Y1 - 2015/04// VL - 53 IS - 2 M3 - Article SP - 1170 EP - 1186 PB - Wiley-Blackwell SN - 00952583 AB - An essential issue for laboratory experiments to inform policy debates is the 'external validity' of the experimental results; that is, does behavior in the laboratory apply to behavior that occurs in the naturally occurring world? We examine this issue of external validity in the specific context of laboratory experiments on tax compliance, using two different types of evidence. We find that the behavioral patterns of subjects in the laboratory conform to those of individuals making a similar decision in naturally occurring settings. We also find that the behavioral responses of students are largely the same as those of nonstudents in identical experiments ( JEL C9, H0, H3) [ABSTRACT FROM AUTHOR] AB - Copyright of Economic Inquiry is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXPAYER compliance KW - RESEARCH KW - BEHAVIORAL research KW - STUDENTS KW - TAXATION KW - UNEMPLOYMENT KW - ECONOMICS -- Methodology KW - TRUTHFULNESS & falsehood -- Research N1 - Accession Number: 100824343; Alm, James 1 Bloomquist, Kim M. 2 McKee, Michael 3; Affiliation: 1: Department of Economics, Tulane University 2: National Headquarters, Office of Research, U.S. Internal Revenue Service 3: Department of Economics, Walker College of Business Appalachian State University,; Source Info: Apr2015, Vol. 53 Issue 2, p1170; Subject Term: TAXPAYER compliance; Subject Term: RESEARCH; Subject Term: BEHAVIORAL research; Subject Term: STUDENTS; Subject Term: TAXATION; Subject Term: UNEMPLOYMENT; Subject Term: ECONOMICS -- Methodology; Subject Term: TRUTHFULNESS & falsehood -- Research; NAICS/Industry Codes: 541720 Research and Development in the Social Sciences and Humanities; Number of Pages: 17p; Document Type: Article L3 - 10.1111/ecin.12196 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=100824343&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Albuquerque, Rui AU - Ramadorai, Tarun AU - Watugala, Sumudu W. T1 - Trade credit and cross-country predictable firm returns. JO - Journal of Financial Economics JF - Journal of Financial Economics Y1 - 2015/03// VL - 115 IS - 3 M3 - Article SP - 592 EP - 613 SN - 0304405X AB - We investigate the role of trade credit links in generating cross-border return predictability between international firms. Using data from 43 countries from 1993 to 2009, we find that firms with high trade credit located in producer countries have stock returns that are strongly predictable based on the returns of their associated customer countries. This behavior is especially prevalent among firms with high levels of foreign sales. To better understand this effect we develop an asset pricing model in which firms in different countries are connected by trade credit links. The model offers further predictions about this phenomenon, including stronger predictability during periods of high credit constraints and low uninformed trading volume. We find supportive empirical evidence for these predictions. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Financial Economics is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - STOCK repurchasing KW - CREDIT KW - CROSS-border shopping KW - CUSTOMER relations KW - EMPIRICAL research KW - Customer–supplier relations KW - G12 KW - G14 KW - G15 KW - Information asymmetry KW - International equity markets KW - Predictability KW - Trade credit N1 - Accession Number: 101411760; Albuquerque, Rui 1,2,3,4; Email Address: ralbuque@bu.edu; Ramadorai, Tarun 3,5,6; Email Address: tarun.ramadorai@sbs.ox.ac.uk; Watugala, Sumudu W. 5,6,7; Email Address: sumudu.watugala@sbs.ox.ac.uk; Affiliations: 1: Boston University, United States; 2: Católica-Lisbon School of Business and Economics, Portugal; 3: CEPR, United Kingdom; 4: ECGI, Belgium; 5: Saïd Business School, Oxford University, United Kingdom; 6: Oxford-Man Institute, United Kingdom; 7: Office of Financial Research, US Department of Treasury, United States; Issue Info: Mar2015, Vol. 115 Issue 3, p592; Thesaurus Term: STOCK repurchasing; Thesaurus Term: CREDIT; Thesaurus Term: CROSS-border shopping; Thesaurus Term: CUSTOMER relations; Thesaurus Term: EMPIRICAL research; Author-Supplied Keyword: Customer–supplier relations; Author-Supplied Keyword: G12; Author-Supplied Keyword: G14; Author-Supplied Keyword: G15; Author-Supplied Keyword: Information asymmetry; Author-Supplied Keyword: International equity markets; Author-Supplied Keyword: Predictability; Author-Supplied Keyword: Trade credit; NAICS/Industry Codes: 522390 Other Activities Related to Credit Intermediation; Number of Pages: 22p; Document Type: Article L3 - 10.1016/j.jfineco.2014.10.007 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=101411760&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Akay, Ozgur (Ozzy) AU - Griffiths, Mark D. AU - Winters, Drew B. T1 - RESERVE PRIMARY: FOOLS RUSH IN WHERE WISE MEN FEAR TO TREAD! JO - Journal of Investment Management JF - Journal of Investment Management Y1 - 2015///2015 First Quarter VL - 13 IS - 1 M3 - Article SP - 10 EP - 26 SN - 15459144 AB - The article focuses on a study related to analysis of Reserve Primary Fund leasing. Topics discussed including the first world money market mutual fund (MMF) launched by American financial consultants Bruce R. Bent Sr. and Henry B. R. Brown, changes in MMF portfolio after global financial crisis of 2008 and reduced U.S. money demand noticed by the country's Federal Reserve in the same year. KW - MONEY market funds KW - FINANCIAL crises KW - financial crisis KW - Money market funds KW - sponsor support KW - BOARD of Governors of the Federal Reserve System (U.S.) KW - BENT, Bruce R. KW - BROWN, Henry B. R. N1 - Accession Number: 100747703; Akay, Ozgur (Ozzy) 1; Email Address: Ozzy.Akay@treasury.gov; Griffiths, Mark D. 2; Email Address: Mark.Griffiths@miamioh.edu; Winters, Drew B. 3; Email Address: Drew.Winters@ttu.edu; Affiliations: 1: Office of Financial Research, U.S. Department of Treasury, USA; 2: Jack Anderson Professor of Finance, Miami University, USA; 3: Lucille and Raymond Pickering Chair in Finance, Texas Tech University, USA; Issue Info: 2015 First Quarter, Vol. 13 Issue 1, p10; Thesaurus Term: MONEY market funds; Thesaurus Term: FINANCIAL crises; Author-Supplied Keyword: financial crisis; Author-Supplied Keyword: Money market funds; Author-Supplied Keyword: sponsor support ; Company/Entity: BOARD of Governors of the Federal Reserve System (U.S.); NAICS/Industry Codes: 526914 Money market funds; NAICS/Industry Codes: 525990 Other Financial Vehicles; NAICS/Industry Codes: 525910 Open-End Investment Funds; NAICS/Industry Codes: 921130 Public Finance Activities; People: BENT, Bruce R.; People: BROWN, Henry B. R.; Number of Pages: 17p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=100747703&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Guerrieri, Luca AU - Iacoviello, Matteo T1 - OccBin: A toolkit for solving dynamic models with occasionally binding constraints easily. JO - Journal of Monetary Economics JF - Journal of Monetary Economics Y1 - 2015/03// VL - 70 M3 - Article SP - 22 EP - 38 SN - 03043932 AB - The toolkit adapts a first-order perturbation approach and applies it in a piecewise fashion to solve dynamic models with occasionally binding constraints. Our examples include a real business cycle model with a constraint on the level of investment and a New Keynesian model subject to the zero lower bound on nominal interest rates. Compared with a high-quality numerical solution, the piecewise linear perturbation method can adequately capture key properties of the models we consider. A key advantage of the piecewise linear perturbation method is its applicability to models with a large number of state variables. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Monetary Economics is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BUSINESS cycles KW - MATHEMATICAL models KW - KEYNESIAN economics KW - INTEREST rates KW - GENERAL equilibrium theory (Economics) KW - DYNAMIC models KW - PERTURBATION (Mathematics) KW - BOUNDS (Mathematics) KW - DSGE models KW - First-order perturbation KW - Occasionally binding constraints KW - Regime shifts N1 - Accession Number: 101935948; Guerrieri, Luca 1; Email Address: luca.guerrieri@frb.gov; Iacoviello, Matteo 2; Email Address: matteo.iacoviello@frb.gov; Affiliations: 1: Office of Financial Stability, Federal Reserve Board, 20th and C Streets NW, Washington, DC 20551, United States; 2: Division of International Finance, Federal Reserve Board, 20th and C Streets NW, Washington, DC 20551, United States; Issue Info: Mar2015, Vol. 70, p22; Thesaurus Term: BUSINESS cycles; Thesaurus Term: MATHEMATICAL models; Thesaurus Term: KEYNESIAN economics; Thesaurus Term: INTEREST rates; Thesaurus Term: GENERAL equilibrium theory (Economics); Subject Term: DYNAMIC models; Subject Term: PERTURBATION (Mathematics); Subject Term: BOUNDS (Mathematics); Author-Supplied Keyword: DSGE models; Author-Supplied Keyword: First-order perturbation; Author-Supplied Keyword: Occasionally binding constraints; Author-Supplied Keyword: Regime shifts; Number of Pages: 17p; Document Type: Article L3 - 10.1016/j.jmoneco.2014.08.005 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=101935948&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - BOGARDUS, SIBYL T1 - Holistic Approach to Benefits Post-Health Reform. JO - Employee Benefit Plan Review JF - Employee Benefit Plan Review Y1 - 2015/02// VL - 69 IS - 8 M3 - Article SP - 17 EP - 18 PB - Aspen Publishers Inc. SN - 00136808 AB - The article discusses benefit programs after health care reform. Topics discussed include compliance as motivator for growth in coverage and future considerations, presenting core medical observations as benefit differentiator, the Cadillac Tax that will impose an excise on too generous health plans starting in 2018, and private exchange platform concept. It also explores the prospects for coverage eligibility for spouses, and employers offering more decision points to employees. KW - HEALTH care reform KW - EMPLOYEE fringe benefits KW - EMPLOYEES KW - EMPLOYERS KW - HEALTH planning N1 - Accession Number: 100607077; BOGARDUS, SIBYL 1; Affiliations: 1: Chief Compliance Officer, Hub International, Internal Revenue Service Advisory Council, Gulf Coast; Issue Info: Feb2015, Vol. 69 Issue 8, p17; Thesaurus Term: HEALTH care reform; Thesaurus Term: EMPLOYEE fringe benefits; Thesaurus Term: EMPLOYEES; Thesaurus Term: EMPLOYERS; Subject Term: HEALTH planning; NAICS/Industry Codes: 525120 Health and Welfare Funds; NAICS/Industry Codes: 525190 Other Insurance Funds; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=100607077&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Argento, Robert AU - Bryant, Victoria L. AU - Sabelhaus, John T1 - EARLY WITHDRAWALS FROM RETIREMENT ACCOUNTS DURING THE GREAT RECESSION. JO - Contemporary Economic Policy JF - Contemporary Economic Policy Y1 - 2015/01// VL - 33 IS - 1 M3 - Article SP - 1 EP - 16 PB - Wiley-Blackwell SN - 10743529 AB - Early withdrawals from retirement accounts are a double-edged sword, because withdrawals reduce retirement resources, but they also allow individuals to smooth consumption when they experience demographic and economic shocks. Using tax data, we show that preretirement withdrawals increased between 2004 and 2010, especially after 2007, but early withdrawal rates are substantial (relative to new contributions) in all those years. Early withdrawal events are strongly correlated with shocks to income and marital status, and lower-income taxpayers are more likely to experience the types of shocks associated with early withdrawals and more likely to have a taxable withdrawal when they experience a given shock. ( JEL G23, H24, H31) [ABSTRACT FROM AUTHOR] AB - Copyright of Contemporary Economic Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INDIVIDUAL retirement accounts KW - RESEARCH KW - SHOCK (Economics) KW - INCOME KW - PENSIONS KW - INCOME tax KW - MARITAL status N1 - Accession Number: 99276320; Argento, Robert 1; Bryant, Victoria L. 2; Sabelhaus, John 3; Affiliations: 1: Senior Research Assistant, Board of Governors of the Federal Reserve System; 2: Economist, Statistics of Income Division, Internal Revenue Service; 3: Economist, Board of Governors of the Federal Reserve System; Issue Info: Jan2015, Vol. 33 Issue 1, p1; Thesaurus Term: INDIVIDUAL retirement accounts; Thesaurus Term: RESEARCH; Thesaurus Term: SHOCK (Economics); Thesaurus Term: INCOME; Thesaurus Term: PENSIONS; Thesaurus Term: INCOME tax; Subject Term: MARITAL status; NAICS/Industry Codes: 526111 Trusteed pension funds; Number of Pages: 16p; Document Type: Article L3 - 10.1111/coep.12064 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=99276320&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Tripodi, Sal AU - Ryding, Marilyn AU - Cline, J. Reed AU - Stroud, Chris AU - Zeller, Lawrence J. AU - Paul, James (Jim) C. AU - Salisbury, Dallas AU - Marx, A. Michael AU - Dunne, Terry AU - Leonard, David G. AU - Shearer, James T. AU - Pearson, Gregory S. AU - Bongard, Mark AU - Peterson, John M. AU - Anderson, Kenneth D. AU - Jacobson, Jeffrey P. AU - Morgan, Cheryl L. AU - Witz, David J. T1 - What the Heck Was I Doing Back in 1974? How the Birth of ERISA Affected Me. JO - Journal of Pension Benefits: Issues in Administration JF - Journal of Pension Benefits: Issues in Administration Y1 - 2015///Winter2015 VL - 22 IS - 2 M3 - Article SP - 4 EP - 8 PB - Aspen Publishers Inc. SN - 10694064 AB - The article presents statements of several professional from pension benefits services providers regarding what they were doing in 1974, the year in which the U.S. Employee Retirement Income Security Act (ERISA) was passed. It mentions that Sal Tripodi of TRI Pension Services and Chris Stroud of Simoneaux & Stroud Consulting Services were in college in 1974. Also it reports that Terry Dunne of Millennium Trust Co. was playing football for his school team in 1974. KW - RETIREMENT benefits KW - UNITED States. Employee Retirement Income Security Act of 1974 KW - TRIPODI, Sal KW - STROUD, Chris KW - DUNNE, Terry N1 - Accession Number: 100545483; Tripodi, Sal 1; Ryding, Marilyn 2; Cline, J. Reed 3; Stroud, Chris 4; Zeller, Lawrence J. 5; Paul, James (Jim) C. 6; Salisbury, Dallas 7; Marx, A. Michael 8; Dunne, Terry 9; Leonard, David G. 10; Shearer, James T. 11; Pearson, Gregory S. 12; Bongard, Mark 13; Peterson, John M. 14; Anderson, Kenneth D. 15; Jacobson, Jeffrey P. 16; Morgan, Cheryl L. 17; Witz, David J. 18; Affiliations: 1: TRI Pension Services, Denver, CO; 2: Marilyn Ryding Retirement Plan Consulting, Burbank, CA; 3: Benefit Consultants Group, Cherry Hill, NJ; 4: Simoneaux & Stroud Consulting Services, Marco Island, FL; 5: Preferred Pension Planning Corporation, Bridgewater, NJ; 6: Paul Benefits Law Corp., Gold River, CA; 7: Employee Benefit Research Institute, Washington, DC; 8: Benefits Administrators, LLC, Lexington, KY; 9: Millennium Trust Company, Oak Brook, IL; 10: David G. Leonard & Associates, Inc., Ormond Beach, FL; 11: Port Authority of Allegheny County, Pittsburgh, PA; 12: B2a Certified Public Accountants & Business Advisors, Bountiful, UT; 13: Unified Trust Company, Lexington, KY; 14: Kaufman & Canoles, P.C., Norfolk, VA; 15: Kenneth D. Anderson Company, Inc., Concord, MA; 16: Internal Revenue Service, Atlanta, GA; 17: Morgan Consulting Services & Pension Podcasts, Pleasant Hill, CA; 18: Fiduciary Risk Assessment & Plan Tools, Charlotte, NC; Issue Info: Winter2015, Vol. 22 Issue 2, p4; Thesaurus Term: RETIREMENT benefits ; Company/Entity: UNITED States. Employee Retirement Income Security Act of 1974; People: TRIPODI, Sal; People: STROUD, Chris; People: DUNNE, Terry; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=100545483&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Flood, Mark D. AU - Korenko, George G. AD - US Department of Treasury AD - Edgeworth Economics T1 - Systematic Scenario Selection: Stress Testing and the Nature of Uncertainty JO - Quantitative Finance JF - Quantitative Finance Y1 - 2015/01// VL - 15 IS - 1 SP - 43 EP - 59 SN - 14697688 N1 - Accession Number: 1507589; Publication Type: Journal Article; Update Code: 201507 N2 - We present a technique for selecting multidimensional shock scenarios for use in financial stress testing. The methodology systematically enforces internal consistency among the shock dimensions by sampling points of arbitrary severity from a plausible joint probability distribution. The approach involves a grid search of sparse, well distributed, stress-test scenarios, which we regard as a middle ground between traditional stress testing and reverse stress testing. Choosing scenarios in this way reduces the danger of 'blind spots' in stress testing. We suggest extensions to address the issues of non-monotonic loss functions and univariate shocks. We provide tested and commented source code in Matlab(R). KW - Portfolio Choice; Investment Decisions G11 KW - General Financial Markets: Government Policy and Regulation G18 KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 KW - Financial Institutions and Services: Government Policy and Regulation G28 L3 - http://www.tandfonline.com/loi/rquf20 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1507589&site=ehost-live&scope=site UR - http://www.tandfonline.com/loi/rquf20 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Keeling, Richard T1 - Free tax return preparation for Veterans, military members and their families. JO - Vantage Point JF - Vantage Point J1 - Vantage Point PY - 2015/01// Y1 - 2015/01// M3 - Article SP - 36 EP - 38 PB - Department of Veterans Affairs AB - The article offers information on free tax preparation services for former and present members of the U.S. military and their families. Topics covered include the Volunteer Income Tax Assistance (VITA) of the Internal Revenue Service (IRS), the Tax Counseling for the Elderly (TCE) program, and the free online tax preparation and filing assistance service MyFreeTaxes. KW - TAX preparation KW - MILITARY personnel -- United States KW - FAMILIES of military personnel KW - VOLUNTEER workers in income tax return preparation KW - TAXATION N1 - Accession Number: 100839183; Source Information: 2015, p36; Subject Term: TAX preparation; Subject Term: MILITARY personnel -- United States; Subject Term: FAMILIES of military personnel; Subject Term: VOLUNTEER workers in income tax return preparation; Subject Term: TAXATION; Subject Term: ; Number of Pages: 3p; ; Document Type: Article; ; Full Text Word Count: 891; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=100839183&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - JOUR AU - Bloomquist, Kim Michael AU - Hamilton, Stuart AU - Pope, Jeffrey T1 - Estimating Corporation Income Tax Under-Reporting Using Extreme Values from Operational Audit Data. JO - Fiscal Studies JF - Fiscal Studies Y1 - 2014/12// VL - 35 IS - 4 M3 - Article SP - 401 EP - 419 SN - 01435671 AB - Effective tax policy requires periodically assessing how well taxpayers, including corporations, comply with existing tax law. For the largest corporations, such assessments typically rely on data from operational audits, as opposed to random audits, owing to the difficulty of constructing a representative sample for this relatively small group of heterogeneous firms. However, the possibility of selection bias arises when a non-randomly selected sample is used to infer characteristics about a population. This paper introduces an alternative approach for estimating tax under-reporting by corporations. The methodology relies on data from operational audits but derives an estimate of total non-compliance using a fundamental theorem of extreme value (EV) theory, which holds that the largest observations of a stochastic process are Pareto-Zipf distributed. The methodology is demonstrated using operational audit data from the US. [ABSTRACT FROM AUTHOR] AB - Copyright of Fiscal Studies is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CORPORATE taxes KW - MANAGEMENT audit KW - FISCAL policy KW - STOCHASTIC processes KW - PARAMETER estimation KW - DISTRIBUTION (Economic theory) KW - corporation income tax KW - extreme value theory KW - H25 KW - H26 KW - H32 KW - H83 KW - H87 KW - Pareto-Zipf distribution KW - tax gap KW - tax non-compliance N1 - Accession Number: 100160295; Bloomquist, Kim Michael 1; Hamilton, Stuart 2; Pope, Jeffrey 3; Affiliations: 1: US Internal Revenue Service,; 2: Australian Taxation Office (to April 2014),; 3: Tax Policy Research Unit, Curtin University,; Issue Info: Dec2014, Vol. 35 Issue 4, p401; Thesaurus Term: CORPORATE taxes; Thesaurus Term: MANAGEMENT audit; Thesaurus Term: FISCAL policy; Thesaurus Term: STOCHASTIC processes; Thesaurus Term: PARAMETER estimation; Thesaurus Term: DISTRIBUTION (Economic theory); Author-Supplied Keyword: corporation income tax; Author-Supplied Keyword: extreme value theory; Author-Supplied Keyword: H25; Author-Supplied Keyword: H26; Author-Supplied Keyword: H32; Author-Supplied Keyword: H83; Author-Supplied Keyword: H87; Author-Supplied Keyword: Pareto-Zipf distribution; Author-Supplied Keyword: tax gap; Author-Supplied Keyword: tax non-compliance; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 19p; Document Type: Article L3 - 10.1111/j.1475-5890.2014.12036.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=100160295&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Heim, Bradley T. AU - Lurie, Ithai Z. AD - IN U AD - US Department of Treasury T1 - Does Health Reform Affect Self-Employment? Evidence from Massachusetts JO - Small Business Economics JF - Small Business Economics Y1 - 2014/12// VL - 43 IS - 4 SP - 917 EP - 930 SN - 0921898X N1 - Accession Number: 1478879; Keywords: Health; Self Employed; Self Employment; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201502 N2 - This paper evaluates whether the implementation of the 2006 Massachusetts health reform law affected the decision of taxpayers to be self-employed, using both difference-in-differences and synthetic control methods on a panel of tax returns that spans 1999-2010. Though tenuous, our results suggest that the reform led to a decline in the rate of taxpayers earning a majority of income from self-employment. In addition, it appears to have had a positive impact on earning some self-employment income among joint filers and earning the majority of income from self-employment among older taxpayers, but these were offset by negative impacts on single filers and taxpayers age 35-49. KW - State and Local Government: Health; Education; Welfare; Public Pensions H75 KW - Health Insurance, Public and Private I13 KW - Health: Government Policy; Regulation; Public Health I18 KW - Labor Demand J23 L3 - http://link.springer.com/journal/volumesAndIssues/11187 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1478879&site=ehost-live&scope=site UR - http://dx.doi.org/10.1007/s11187-014-9572-6 UR - http://link.springer.com/journal/volumesAndIssues/11187 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - MIRZOIAN, ARMEN AU - AMMANN, JEFFREY R. T1 - Determination of Oxadixyl in Wines by Liquid Chromatography-Tandem Mass Spectrometry: Single-Laboratory and Interlaboratory Validation Study. JO - Journal of AOAC International JF - Journal of AOAC International Y1 - 2014/11//Nov/Dec2014 VL - 97 IS - 6 M3 - Article SP - 1701 EP - 1706 PB - AOAC International SN - 10603271 AB - A direct injection LC/MS/MS method for the determination of the pesticide oxadixyl in wines was developed and validated. A sample divert valve was used to deliver the fraction that contained oxadixyl to the mass spectrometer's electrospray ionization source. Oxadixyl was monitored and quantitated using two transitions in multiple reaction monitoring mode. The method demonstrated recoveries of 99.2 ± 2.0 and 96.7 ± 5.2% for red and white wines, respectively, a linearity range of 2-20 µg/L, LOD at 0.7 µg/L, LOQ of 2.0 µg/L, and precision values of 8.2% (RSDr) and 6.2% (RSDR). Direct injection of the wine onto a C18 ultra-performance LC column allowed automation and high throughput screening. Beneits of this approach include minimal sample preparation, short (3 min) run times, and the use of matrix-matched calibration standards, which minimize the matrix effect due to interferences from wine phenolics, sugars, and various other components. The method's performance characteristics were not statistically different for white and red wines. An additional interlaboratory validation study involved 12 laboratories and demonstrated good data agreement with HorRat values ranging from 0.23 to 0.52. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of AOAC International is the property of AOAC International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - PESTICIDES -- Research KW - ELECTROSPRAY ionization mass spectrometry KW - WINE & wine making KW - ALCOHOLIC beverages KW - FLAVONOIDS KW - ORGANIC solvents N1 - Accession Number: 99892180; MIRZOIAN, ARMEN 1; Email Address: armen.mirzoian@ttb.gov AMMANN, JEFFREY R. 1; Affiliation: 1: U.S. Department of Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB), Beverage Alcohol Laboratory, 6000 Ammendale Rd, Beltsville, MD 20705; Source Info: Nov/Dec2014, Vol. 97 Issue 6, p1701; Subject Term: PESTICIDES -- Research; Subject Term: ELECTROSPRAY ionization mass spectrometry; Subject Term: WINE & wine making; Subject Term: ALCOHOLIC beverages; Subject Term: FLAVONOIDS; Subject Term: ORGANIC solvents; NAICS/Industry Codes: 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers; NAICS/Industry Codes: 445310 Beer, Wine, and Liquor Stores; NAICS/Industry Codes: 413220 Alcoholic beverage merchant wholesalers; NAICS/Industry Codes: 312140 Distilleries; NAICS/Industry Codes: 424910 Farm Supplies Merchant Wholesalers; NAICS/Industry Codes: 325320 Pesticide and Other Agricultural Chemical Manufacturing; NAICS/Industry Codes: 312130 Wineries; Number of Pages: 6p; Illustrations: 3 Charts, 3 Graphs; Document Type: Article L3 - 10.5740/jaoacint.13-359 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=99892180&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Jurkowsky, Tom AU - Adcock, Brandon T1 - LETTERS TO THE EDITOR. JO - Coin World JF - Coin World Y1 - 2014/09/29/ VL - 55 IS - 2842 M3 - Letter to the Editor SP - 15 EP - 15 SN - 00100447 AB - Two letters to the editor are presented, one in response to the article "Looking for more than lint in your pocket or purse" in the September 2014 monthly issue and another letter about the move of the U.S. Mint to introduce its new and enhanced website. KW - PAPER money KW - GOVERNMENT websites KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 98520474; Jurkowsky, Tom 1; Adcock, Brandon; Affiliations: 1: Director, Office of Corporate Communications United States Mint; Issue Info: 9/29/2014, Vol. 55 Issue 2842, p15; Thesaurus Term: PAPER money; Subject Term: GOVERNMENT websites; Subject Term: UNITED States ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 519130 Internet Publishing and Broadcasting and Web Search Portals; Number of Pages: 1/2p; Document Type: Letter to the Editor UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=98520474&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - COOPER, IRIS B. T1 - Acquisition Leadership for the Future. JO - Contract Management JF - Contract Management Y1 - 2014/09// VL - 54 IS - 9 M3 - Opinion SP - 8 EP - 8 SN - 01903063 AB - The author discusses the federal government contracting profession in the U.S. which officers have been blacklisted by contracting management vendors due to number of solicitation modifications. Topics include the need for training opportunities, the lost of focus on the performance's quality, and the need for the government acquisition leadership to create an environment with supported risk-taking acts. KW - CONTRACTING out KW - FEDERAL government KW - ORGANIZATIONAL performance KW - GOVERNMENT purchasing KW - LEADERSHIP KW - UNITED States KW - QUALITY N1 - Accession Number: 97582580; COOPER, IRIS B. 1; Affiliations: 1: Senior procurement executive, U.S. Department of Treasury; Issue Info: Sep2014, Vol. 54 Issue 9, p8; Thesaurus Term: CONTRACTING out; Thesaurus Term: FEDERAL government; Thesaurus Term: ORGANIZATIONAL performance; Thesaurus Term: GOVERNMENT purchasing; Thesaurus Term: LEADERSHIP; Subject Term: UNITED States; Subject Term: QUALITY; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 1p; Document Type: Opinion UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=97582580&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hall, Jeremy L. AU - Bartels, Christopher E. T1 - Management Practice Variation in Tax Increment Financing Districts: An Empirical Examination of the Administrative Theory of Performance. JO - Economic Development Quarterly JF - Economic Development Quarterly Y1 - 2014/08// VL - 28 IS - 3 M3 - Article SP - 270 EP - 282 SN - 08912424 AB - Research into tax increment financing (TIF) effectiveness has yielded mixed results, often under extensive controls. Until recently, no study had considered or controlled for the potential effects of internal management practices, including preproject planning and postimplementation performance measurement on TIF performance. This study draws on evidence from 72 TIF projects in the Dallas-Fort Worth (DFW) Metroplex to subject the recently proposed administrative theory of TIF performance to empirical validation. Regression analysis is used to determine the correlation between two key TIF district management practices (preimplementation risk assessment and postimplementation performance measurement) and project performance. The authors empirically examine differences in management practices across TIF districts within the same regional economy, and findings lend support to the theory that TIF management practices play an important role, alongside other factors, in determining project performance. [ABSTRACT FROM AUTHOR] AB - Copyright of Economic Development Quarterly is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAX increment financing KW - REGRESSION analysis KW - PERFORMANCE evaluation KW - PROJECT management -- Risk assessment KW - REGIONAL economics KW - ECONOMIC development KW - economic development finance KW - economic development incentives/tools KW - economic development theory KW - performance measurement KW - state and local economic development policy N1 - Accession Number: 97251695; Hall, Jeremy L. 1; Email Address: Jeremy.Hall@rutgers.edu; Bartels, Christopher E. 2; Source Information: Aug2014, Vol. 28 Issue 3, p270; Subject: TAX increment financing; Subject: REGRESSION analysis; Subject: PERFORMANCE evaluation; Subject: PROJECT management -- Risk assessment; Subject: REGIONAL economics; Subject: ECONOMIC development; Author-Supplied Keyword: economic development finance; Author-Supplied Keyword: economic development incentives/tools; Author-Supplied Keyword: economic development theory; Author-Supplied Keyword: performance measurement; Author-Supplied Keyword: state and local economic development policy; Number of Pages: 13p; Document Type: Article; Full Text Word Count: 9372 L3 - 10.1177/0891242413513326 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=hch&AN=97251695&site=ehost-live&scope=site DP - EBSCOhost DB - hch ER - TY - JOUR AU - Wilkins, William J. T1 - Tax Administration Priorities from the Office of Chief Counsel. JO - Journal of Tax Practice & Procedure JF - Journal of Tax Practice & Procedure Y1 - 2014/08//Aug/Sep2014 VL - 16 IS - 4 M3 - Article SP - 21 EP - 24 SN - 15299279 AB - The article discusses the various high-profile topics in tax administration and tax enforcement in the U.S. as of August 2014. Topics covered include the Chief Risk Officer of the Internal Revenue Service (IRS), the direct and indirect fallout from the 501(c)(4) determination story, and the Taxpayer Bill of Rights document unveiled by the National Taxpayer Advocate. KW - TAX administration & procedure KW - TAXATION -- Law & legislation KW - TAX collection KW - UNITED States KW - TAX enforcement KW - UNITED States. Internal Revenue Service -- Officials & employees N1 - Accession Number: 98684305; Wilkins, William J. 1,2; Affiliations: 1: Chief Counsel, Internal Revenue Service; 2: Assistant General Counsel, U.S. Department of the Treasury, Washington, D.C.; Issue Info: Aug/Sep2014, Vol. 16 Issue 4, p21; Thesaurus Term: TAX administration & procedure; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX collection; Subject Term: UNITED States; Subject Term: TAX enforcement; Subject Term: UNITED States. Internal Revenue Service -- Officials & employees; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=98684305&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 2014-23463-006 AN - 2014-23463-006 AU - Heim, Bradley T. AU - Lurie, Ithai Z. T1 - Did reform of the non‐group health insurance market affect the decision to be self‐employed? Evidence from state reforms in the 1990s. JF - Health Economics JO - Health Economics JA - Health Econ Y1 - 2014/07// VL - 23 IS - 7 SP - 841 EP - 860 CY - US PB - John Wiley & Sons SN - 1057-9230 SN - 1099-1050 AD - Heim, Bradley T., School of Public and Environmental Affairs, Indiana University, 1315 E 10th St., Bloomington, IN, US, 47405 N1 - Accession Number: 2014-23463-006. PMID: 23775775 Partial author list: First Author & Affiliation: Heim, Bradley T.; School of Public and Environmental Affairs, Indiana University, Bloomington, IN, US. Release Date: 20150202. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Electronic. Document Type: Journal Article. Language: English. Major Descriptor: Decision Making; Health Insurance; Health Maintenance Organizations; Self-Employment; Health Care Reform. Classification: Health & Mental Health Services (3370); Occupational Interests & Guidance (3610). Population: Human (10). Age Group: Adulthood (18 yrs & older) (300); Young Adulthood (18-29 yrs) (320); Thirties (30-39 yrs) (340); Middle Age (40-64 yrs) (360). Methodology: Empirical Study; Mathematical Model; Quantitative Study. References Available: Y. Page Count: 20. Issue Publication Date: Jul, 2014. Publication History: First Posted Date: Jun 18, 2013; Accepted Date: May 20, 2013; Revised Date: Apr 28, 2013; First Submitted Date: Jul 3, 2012. Copyright Statement: John Wiley & Sons, Ltd. 2013. AB - This paper estimates whether state‐level implementation of community rating and guaranteed issue regulations in the non‐group health insurance market during the 1990s affected the decision of taxpayers to be self‐employed. Using a panel of tax returns that span 1987–2000, we find no statistically significant effect of the reforms on the propensity to be self‐employed overall, although we find evidence of an increase in self‐employment among older taxpayers and weaker evidence of decreases among younger cohorts. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - health insurance regulations KW - health reform KW - self‐employment KW - 2014 KW - Decision Making KW - Health Insurance KW - Health Maintenance Organizations KW - Self-Employment KW - Health Care Reform KW - 2014 DO - 10.1002/hec.2960 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2014-23463-006&site=ehost-live&scope=site UR - heimb@indiana.edu DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Brashares, Edith AU - Knittel, Matthew AU - Silverstein, Gerald AU - Yuskavage, Alexander AD - US Department of Treasury AD - Independent Fiscal Office, Harrisburg AD - US Department of Treasury AD - US Department of Treasury T1 - Calculating the Optimal Small Business Exemption Threshold for a U.S. VAT JO - National Tax Journal JF - National Tax Journal Y1 - 2014/06// VL - 67 IS - 2 SP - 283 EP - 320 SN - 00280283 N1 - Accession Number: 1451857; Keywords: Compliance; Tax; Taxable; VAT; Geographic Descriptors: OECD; U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201408 N2 - Most countries with a VAT have a tax exemption for small businesses that have taxable sales below a certain threshold. The exemption reduces both compliance costs for small businesses and administrative costs for the government. We use a static analysis of the U.S. economy to determine the optimal level of taxable sales for this threshold and analyze the potential behavioral response by businesses. For a 10 percent VAT rate, we find that the optimal level for the threshold in the United States is $200,000, and that behavioral responses maybe significant close to the threshold. KW - Firm Behavior: Empirical Analysis D22 KW - Taxation and Subsidies: Efficiency; Optimal Taxation H21 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Tax Evasion H26 KW - Fiscal Policies and Behavior of Economic Agents: Firm H32 KW - Firm Performance: Size, Diversification, and Scope L25 L3 - http://ntanet.org/publications/national-tax-journal.html UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1451857&site=ehost-live&scope=site UR - http://ntanet.org/publications/national-tax-journal.html DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Burman, Leonard E. AU - Coe, Norma B. AU - Pierce, Kevin AU - Liu Tian T1 - THE EFFECTS OF THE TAXATION OF SOCIAL SECURITY BENEFITS ON OLDER WORKERS' INCOME AND CLAIMING DECISIONS. JO - National Tax Journal JF - National Tax Journal Y1 - 2014/06// VL - 67 IS - 2 M3 - Article SP - 459 EP - 485 PB - National Tax Association SN - 00280283 AB - Social Security benefits are taxed under a complex regime that raises marginal effective tax rates by up to 85 percent, which could discourage the labor supply of older workers and affect the decision to claim benefits. Using a nonparametric graphical methodology, this paper investigates whether older taxpayers reduce income to avoid the tax. While previous research found that the labor supply of older workers is significantly affected by the Social Security earnings test, we find little evidence of a response to benefit taxation in a large panel of data compiled from individual income tax and information retums. Similarly, while taxation of benefits provides an incentive for many to delay claiming, we find no evidence of such an effect. Overall, the findings suggest that older taxpayers have little understanding ofthe rules goveming Social Security benefit taxation. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SOCIAL security KW - FINANCE KW - EMPLOYEE fringe benefits KW - TAXATION KW - OLDER people KW - UNITED States KW - benefit taxation KW - income tax KW - Social Security N1 - Accession Number: 96367794; Burman, Leonard E. 1; Email Address: lburman@urban.org; Coe, Norma B. 2; Email Address: nbcoe@uw.edu; Pierce, Kevin 3; Email Address: Kevin.K.Pierce@irs.gov; Liu Tian 4; Email Address: ltian@maxwell.syr.edu; Affiliations: 1: Urban Institute, Washington, DC, Syracuse University, Syracuse, NY, and NBER, Cambridge, MA, USA; 2: University of Washington, Seattle, WA, and NBER, Cambridge, MA, USA; 3: Internal Revenue Service, Washington, DC, USA; 4: Syracuse University, Syracuse, NY, USA; Issue Info: Jun2014, Vol. 67 Issue 2, p459; Thesaurus Term: SOCIAL security; Thesaurus Term: FINANCE; Thesaurus Term: EMPLOYEE fringe benefits; Thesaurus Term: TAXATION; Subject Term: OLDER people; Subject: UNITED States; Author-Supplied Keyword: benefit taxation; Author-Supplied Keyword: income tax; Author-Supplied Keyword: Social Security; NAICS/Industry Codes: 525120 Health and Welfare Funds; NAICS/Industry Codes: 525190 Other Insurance Funds; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 27p; Illustrations: 2 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=96367794&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - English, William B. AU - Van den Heuvel, Skander J. AU - Zakrajšek, Egon T1 - Interest Rate Risk and Bank Equity Valuations. JO - Working Papers -- Financial Institutions Center at The Wharton School JF - Working Papers -- Financial Institutions Center at The Wharton School Y1 - 2014/04/15/ VL - 14 IS - 5 M3 - Article SP - 1 EP - 43 AB - Because they engage in maturity transformation, a steepening of the yield curve should, all else equal, boost bank profitability. We re-examine this conventional wisdom by estimating the reaction of bank stock returns to exogenous fluctuations in interest rates induced by monetary policy announcements. We construct a new measure of the mismatch between the repricing time or maturity of bank assets and liabilities and analyze how the reaction of stock returns varies with the size of this mismatch and other bank characteristics. The results indicate that bank stock prices decline substantially following an unanticipated increase in the level of interest rates or a steepening of the yield curve. A large maturity gap, however, significantly attenuates the negative reaction of returns to a slope surprise, a result consistent with the role of banks as maturity transformers. Share prices of banks that rely heavily on core deposits decline more in response to policy-induced interest rate surprises, a reaction that primarily reflects ensuing deposit disintermediation. Results using income and balance sheet data highlight the importance of adjustments in quantities-as well as interest margins-for understanding the reaction of bank equity values to interest rate surprises. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers -- Financial Institutions Center at The Wharton School is the property of University of Pennsylvania, Wharton School of Business and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INTEREST rate risk KW - VALUATION KW - YIELD curve (Finance) KW - BANK profits KW - MONETARY policy KW - BANKING industry KW - bank profitability KW - FOMC announcements KW - interest rate surprises KW - maturity transformation N1 - Accession Number: 95651913; English, William B. 1; Email Address: william.b.english@frb.gov; Van den Heuvel, Skander J. 2; Email Address: skander.j.vandenheuvel@frb.gov; Zakrajšek, Egon 1; Email Address: egon.zakrajsek@frb.gov; Affiliations: 1: Division of Monetary Affairs, Federal Reserve Board; 2: Office of Financial Stability, Federal Reserve Board, and Wharton Financial Institutions Center; Issue Info: Apr2014, Vol. 14 Issue 5, preceding p1; Thesaurus Term: INTEREST rate risk; Thesaurus Term: VALUATION; Thesaurus Term: YIELD curve (Finance); Thesaurus Term: BANK profits; Thesaurus Term: MONETARY policy; Thesaurus Term: BANKING industry; Author-Supplied Keyword: bank profitability; Author-Supplied Keyword: FOMC announcements; Author-Supplied Keyword: interest rate surprises; Author-Supplied Keyword: maturity transformation; NAICS/Industry Codes: 522110 Commercial Banking; NAICS/Industry Codes: 522111 Personal and commercial banking industry; NAICS/Industry Codes: 522120 Savings Institutions; NAICS/Industry Codes: 522190 Other Depository Credit Intermediation; NAICS/Industry Codes: 541990 All Other Professional, Scientific, and Technical Services; Number of Pages: 44p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=95651913&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Judson, Victoria A. AU - Bostick, George H. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - Part IV. Items of General Interest. JO - Internal Revenue Bulletin JF - Internal Revenue Bulletin Y1 - 2014/04/07/ VL - 2014 IS - 15 M3 - Article SP - 928 EP - 929 SN - 00205761 AB - The article presents a request for information from U.S. agencies including Internal Revenue Service, Employee Benefits Security Administration, and Centers for Medicare & Medicaid Service regarding provider nondiscrimination. It notes the submission of comments which will be on or before June 10, 2014 through electronic or regular mail. It cites the goal of the provision of ensuring that patients have the right to access covered health services from the full range of providers. KW - DISCRIMINATION KW - HEALTH services administration KW - UNITED States KW - UNITED States. Internal Revenue Service KW - UNITED States. Dept. of Labor. Employee Benefits Security Administration KW - CENTERS for Medicare & Medicaid Services (U.S.) N1 - Accession Number: 95511451; Judson, Victoria A. 1; Bostick, George H. 2; Borzi, Phyllis C. 3; Tavenner, Marilyn 4; Sebelius, Kathleen 5; Affiliations: 1: Division Counsel/ Associate Chief Counsel, Tax Exempt and Government Entities, Internal Revenue Service. Department of the Treasury; 2: Benefits Tax Counsel, Department of the Treasury; 3: Assistant Secretary, Employee Benefits Security Administration, Department of Labor; 4: Administrator, Centers for Medicare & Medicaid Services; 5: Secretary, Department of Health and Human Services; Issue Info: 4/7/2014, Vol. 2014 Issue 15, p928; Thesaurus Term: DISCRIMINATION; Thesaurus Term: HEALTH services administration; Subject Term: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNITED States. Dept. of Labor. Employee Benefits Security Administration ; Company/Entity: CENTERS for Medicare & Medicaid Services (U.S.); NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=95511451&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kiley, Michael T. T1 - An Evaluation of the Inflationary Pressure Associated with Short- and Long-term Unemployment. JO - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series JF - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series Y1 - 2014/04// M3 - Article SP - 1 EP - 19 AB - In the years following 2009, long-term unemployment has been very elevated while inflation has fallen only moderately, raising the question of whether the long-term unemployed exert less downward pressure on prices than the short-term unemployed, perhaps because such potential workers are disconnected from the labor market. However, empirical evidence is mixed. This analysis demonstrates that the typical approach, using national data, is incapable of discriminating the inflationary pressure exerted by short and long-term unemployment because the series are highly correlated, making inference difficult given the short-span of data used in Phillips-curve estimation. However, application of more data, through the use of regional variation, can discriminate the independent influences of short- and long-term unemployment on price inflation. We present a model illustrating these issues and apply the model to data for U.S. metropolitan regions. We find that that short- and long-term unemployment exert equal downward pressure on price inflation. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series is the property of US Federal Reserve Board and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - FINANCE KW - UNEMPLOYMENT KW - INFLATION (Finance) KW - LABOR market KW - UNITED States KW - UNITED States -- Economic conditions -- 2009-2017 N1 - Accession Number: 95705476; Kiley, Michael T. 1; Email Address: mkiley@frb.gov; Affiliations: 1: Office of Financial Stability and Division of Research and Statistics, Federal Reserve Board, Washington, DC 20551; Issue Info: Apr2014, preceding p1; Thesaurus Term: FINANCE; Thesaurus Term: UNEMPLOYMENT; Thesaurus Term: INFLATION (Finance); Thesaurus Term: LABOR market; Subject Term: UNITED States; Subject Term: UNITED States -- Economic conditions -- 2009-2017; Number of Pages: 21p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=95705476&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kiley, Michael T. T1 - Policy Paradoxes in the New Keynesian Model. JO - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series JF - Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series Y1 - 2014/04// M3 - Article SP - 1 EP - 39 AB - The most common New-Keynesian model-with sticky-prices-has potentially implausible implications in a zero-lower bound environment. Fiscal and forward guidance multipliers can be implausibly large. Moreover, the sticky-price model implies that positive supply shocks, such as an increase in productivity, will lower production, and that increased price exibility can exacerbate such a decline in output (as well as amplifying the effects of other shocks). These results are fragile and disappear under a plausible alternative to sticky prices - sticky information: Fiscal and monetary multipliers are smaller, positive supply shocks raise output, and greater price exibility, in the sense of more frequent updating of information, moves the economy's response toward the neoclassical benchmark. These results suggest caution in drawing policy lessons from a single, sticky-price framework. Finally, we highlight how strategies akin to nominal-income targeting can enhance the ability of policymakers to affect demand in sticky-price and sticky-information models. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series is the property of US Federal Reserve Board and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - KEYNESIAN economics KW - PRODUCTION (Economic theory) KW - SUPPLY & demand KW - BENCHMARKING (Management) KW - UNITED States -- Economic conditions -- 2009-2017 KW - UNITED States N1 - Accession Number: 95705477; Kiley, Michael T. 1; Email Address: mkiley@frb.gov; Affiliations: 1: Office of Financial Stability and Division of Research and Statistics, Federal Reserve Board, Washington, DC 20551; Issue Info: Apr2014, preceding p1; Thesaurus Term: KEYNESIAN economics; Thesaurus Term: PRODUCTION (Economic theory); Thesaurus Term: SUPPLY & demand; Thesaurus Term: BENCHMARKING (Management); Subject Term: UNITED States -- Economic conditions -- 2009-2017; Subject Term: UNITED States; Number of Pages: 40p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=95705477&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kawano, Laura AD - US Department of Treasury T1 - The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act JO - American Economic Journal: Economic Policy JF - American Economic Journal: Economic Policy Y1 - 2014/02// VL - 6 IS - 1 SP - 114 EP - 136 SN - 19457731 N1 - Accession Number: 1414709; Keywords: Capital Gain; Consumer; Dividend; Finance; Portfolio; Portfolio Choice; Tax; Taxes; Yield; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201402 N2 - This paper provides evidence that dividend and capital gains tax rates importantly influence household portfolio choices. Using data from the Surveys of Consumer Finances around the 2003 dividend tax reductions, I estimate the relationship between taxes and household portfolio dividend yields. I find that a one percentage point decrease in the dividend tax rate relative to the long-term capital gains tax rate causes household portfolio dividend yields to increase by 0.04 percentage points. The results suggest that high income households significantly increased their portfolio dividend yields in response to the 2003 dividend tax rate reductions. KW - Household Saving; Personal Finance D14 KW - Portfolio Choice; Investment Decisions G11 KW - Payout Policy G35 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 L3 - http://www.aeaweb.org/aej-policy/ UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1414709&site=ehost-live&scope=site UR - http://dx.doi.org/10.1257/pol.6.1.114 UR - http://www.aeaweb.org/aej-policy/ DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Andoseh, Stephen AU - Bahn, Rachel AU - Gu, Jenny T1 - The case for a real options approach to ex-ante cost-benefit analyses of agricultural research projects. JO - Food Policy JF - Food Policy Y1 - 2014/02// VL - 44 M3 - Article SP - 218 EP - 226 SN - 03069192 AB - Highlights: [•] The expected net present value approach assumes that the investor is risk-neutral. [•] This implies that investors would not pay to obtain additional information. [•] The real options approach offers the ability to incorporate information in-stream. [•] This flexibility improves analyses of research projects that unfold in stages. [ABSTRACT FROM AUTHOR] AB - Copyright of Food Policy is the property of Pergamon Press - An Imprint of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - AGRICULTURE -- Research KW - AGRICULTURAL development KW - COST effectiveness KW - NET present value KW - CAPITALISTS & financiers KW - NUTRITION policy KW - Agricultural research KW - Contingent claims analysis KW - Cost-benefit analysis KW - Decision tree analysis KW - Expected net present value KW - Real options N1 - Accession Number: 94310109; Andoseh, Stephen 1; Email Address: sandoseh@usaid.gov Bahn, Rachel 2 Gu, Jenny 3; Affiliation: 1: United States Agency for International Development (USAID), 1201 Roxas Blvd, 1000 Ermita, Manila, Philippines 2: United States Department of Treasury, 1500 Pennsylvania Ave., N.W., Washington, DC 20220, United States 3: Pacific Biosciences of California, Inc., 1380 Willow Rd., Menlo Park, CA 94025, United States; Source Info: Feb2014, Vol. 44, p218; Subject Term: AGRICULTURE -- Research; Subject Term: AGRICULTURAL development; Subject Term: COST effectiveness; Subject Term: NET present value; Subject Term: CAPITALISTS & financiers; Subject Term: NUTRITION policy; Author-Supplied Keyword: Agricultural research; Author-Supplied Keyword: Contingent claims analysis; Author-Supplied Keyword: Cost-benefit analysis; Author-Supplied Keyword: Decision tree analysis; Author-Supplied Keyword: Expected net present value; Author-Supplied Keyword: Real options; NAICS/Industry Codes: 541710 Research and development in the physical, engineering and life sciences; NAICS/Industry Codes: 541712 Research and Development in the Physical, Engineering, and Life Sciences (except Biotechnology); Number of Pages: 9p; Document Type: Article L3 - 10.1016/j.foodpol.2013.09.016 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=94310109&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - UNPB AU - Kay, Benjamin S. AU - Manuszak, Mark D. AU - Vojtech, Cindy M. AD - United States Department of Treasury AD - Board of Governors of the Federal Reserve System (U.S.) AD - Board of Governors of the Federal Reserve System (U.S.) T1 - Bank Profitability and Debit Card Interchange Regulation: Bank Responses to the Durbin Amendment PB - Board of Governors of the Federal Reserve System (U.S.), Finance and Economics Discussion Series: 2014-77 Y1 - 2014/// SP - 47 pages AV - Availability Note: Information provided in collaboration with the RePEc Project: http://repec.org N1 - Accession Number: 1466013; Keywords: Banks; debit cards; Dodd-Frank Act; Durbin Amendment; interchange fees; payments; Publication Type: Working Paper; Update Code: 201411 N2 - The Durbin Amendment to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 alters the competitive structure of the debit card payment processing industry and caps debit card interchange fees for banks with over $10 billion in assets. Market participants predicted that debit card issuers would offset the reduction in debit interchange revenue by increases in customer account fees. Some participants also predicted that banks would cut costs in response to the law by reducing staff and shutting down branches. Using a difference-in-differences testing strategy, we show that debit interchange fee income fell for treated banks, leading to a fall in noninterest income. We also find that banks only partially offset this loss with deposit fees. We document that treated banks neither reduced costs nor strategically avoided the $10 billion threshold. L3 - http://www.federalreserve.gov/econresdata/feds/2014/files/201477pap.pdf UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1466013&site=ehost-live&scope=site UR - http://www.federalreserve.gov/econresdata/feds/2014/files/201477pap.pdf DP - EBSCOhost DB - ecn ER - TY - JOUR AU - MURRIN, DANIEL J. AU - REGER, MARK T1 - SHARED SERVICES and the WORKFORCE: Suggestions for Managers Considering a Move to Shared Services in Financial Management. JO - Journal of Government Financial Management JF - Journal of Government Financial Management Y1 - 2013///Winter2013 VL - 62 IS - 4 M3 - Article SP - 22 EP - 25 SN - 15331385 AB - The confluence of austere budgets, challenges in implementing next-generation technology solutions and retirement of baby boomers created an environment ripe for shared services. Emerging IT capabilities and well-trained teams can be shared to remotely and efficiently support administrative and accounting systems. Workforce planning and training are key in successful transitions. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Government Financial Management is the property of Association of Government Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SHARED services (Management) KW - FEDERAL government KW - MANAGEMENT KW - INFORMATION technology KW - ENTERPRISE resource planning KW - BABY boom generation -- Retirement KW - UNITED States KW - SOFTWARE N1 - Accession Number: 100446454; MURRIN, DANIEL J. 1; REGER, MARK 2; Affiliations: 1: Ernst & Young LLP; 2: Deputy Assistant Secretary of Accounting Policy, U.S. Department of Treasury; Issue Info: Winter2013, Vol. 62 Issue 4, p22; Thesaurus Term: SHARED services (Management); Thesaurus Term: FEDERAL government; Thesaurus Term: MANAGEMENT; Thesaurus Term: INFORMATION technology; Thesaurus Term: ENTERPRISE resource planning; Thesaurus Term: BABY boom generation -- Retirement; Subject Term: UNITED States; Subject Term: SOFTWARE; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=100446454&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Barrett, Sean F. X. T1 - Integrating the Tactical and the Strategic. JO - Marine Corps Gazette JF - Marine Corps Gazette J1 - Marine Corps Gazette PY - 2013/12// Y1 - 2013/12// VL - 97 IS - 12 M3 - Article SP - 72 EP - 76 SN - 00253170 AB - The article focuses on the diffusion of inexpensive communications technology that has enabled terrorist organizations to expand their bases of support and spread their ideologies. It mentions that Michael Flynn, director the Defense Intelligence Agency of the U.S. has discusses the complexity of terrorist organizations as of December 2013. It discusses the Counterthreat Finance Theory of the U.S. Government which aims to defeat the threat of terrorism. KW - MILITARY communications KW - TERRORIST organizations KW - FLYNN, Michael T., 1958- KW - UNITED States. Defense Intelligence Agency KW - TERRORISM -- Finance -- Prevention N1 - Accession Number: 92690399; Source Information: Dec2013, Vol. 97 Issue 12, p72; Subject Term: MILITARY communications; Subject Term: TERRORIST organizations; Subject Term: FLYNN, Michael T., 1958-; Subject Term: UNITED States. Defense Intelligence Agency; Subject Term: TERRORISM -- Finance -- Prevention; Subject Term: ; Number of Pages: 5p; ; Document Type: Article; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=92690399&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - AU - Rojas, Andres1 T1 - October. JO - Massachusetts Review JF - Massachusetts Review J1 - Massachusetts Review PY - 2013///Winter2013 Y1 - 2013///Winter2013 VL - 54 IS - 4 CP - 4 M3 - Poem SP - 673 EP - 673 SN - 00254878 AB - The poem "October" by Andres Rojas is presented. First Line: The streets of this city are laid on teeth. Last Line: The sun bleeds, then it's gone. Night grins with stars. KW - Rojas, Andres KW - October (Poem) KW - October [Poem]: Rojas, Andres N1 - Accession Number: 93723139; Authors: Rojas, Andres 1, AUTHOR; Affiliations: 1: United States Department of Treasury; Subject: October (Poem); Subject: Rojas, Andres; Number of Pages: 1p; Record Type: Poem UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=asu&AN=93723139&site=ehost-live&scope=site DP - EBSCOhost DB - asu ER - TY - JOUR AU - Tucker, Beth AU - Mazur, Mark J. T1 - Coverage of Certain Preventive Services Under the Affordable Care Act. JO - Internal Revenue Bulletin JF - Internal Revenue Bulletin Y1 - 2013/07/29/ VL - 2013 IS - 31 M3 - Article SP - 86 EP - 112 SN - 00205761 AB - The article focuses on a notice issued by the U.S. Department of Treasury, U.S. Department of Labor and the U.S. Department of Health and Human Services regarding issuance of final regulations related to preventive services under the U.S. Public Health Service Act (PHS Act). It states that the regulations simplifies the religious employer exemption, establishes accommodations for group health plans and finalizes amendments to regulations concerning Affordable Insurance Exchanges. KW - EXEMPTION (Law) KW - HEALTH planning KW - UNITED States. Dept. of the Treasury KW - UNITED States. Dept. of Labor KW - UNITED States. Dept. of Health & Human Services KW - PUBLIC Health Service Act (U.S.) N1 - Accession Number: 89684369; Tucker, Beth 1; Mazur, Mark J.; Affiliations: 1: Deputy Commissioner for Operations Support Internal Revenue Service; Issue Info: 7/29/2013, Vol. 2013 Issue 31, p86; Subject Term: EXEMPTION (Law); Subject Term: HEALTH planning ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Dept. of Labor ; Company/Entity: UNITED States. Dept. of Health & Human Services; Reviews & Products: PUBLIC Health Service Act (U.S.); NAICS/Industry Codes: 923120 Administration of Public Health Programs; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 27p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=89684369&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Glasser, T. Dessa AD - US Department of Treasury T1 - Leveraging Data for Financial Stability Monitoring JO - Journal of Banking Regulation JF - Journal of Banking Regulation Y1 - 2013/07//July-November 2013 VL - 14 IS - 3-4 SP - 195 EP - 208 SN - 17456452 N1 - Accession Number: 1412277; Keywords: Financial Institution; Standard; Publication Type: Journal Article; Update Code: 201401 N2 - Financial regulators and supervisors have increased their demands for data from the private sector since the recent financial crisis, at times straining resources and challenging regulatory reporting practices that were historically designed for specific purposes. There is a growing consensus that these data should be considered assets that should be actively managed, illustrated by the increasing employment of chief data officers and the creation of macroprudential authorities focused on analyzing threats to financial stability. Thus, a more holistic approach is needed to classify, collect, and analyze data. This article describes how data and information standards, along with the use of newer technologies, can help improve the quality of data and make data more useful to firms and regulators, and allow for financial stability monitoring, without imposing undue burden on financial institutions. KW - Monetary Policy E520 KW - Central Banks and Their Policies E580 KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G210 KW - Financial Institutions and Services: Government Policy and Regulation G280 L3 - http://www.palgrave-journals.com/jbr/archive/index.html UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1412277&site=ehost-live&scope=site UR - http://www.palgrave-journals.com/jbr/archive/index.html DP - EBSCOhost DB - ecn ER - TY - JOUR AU - McGovern, Patrick E. AU - Luley, Benjamin P. AU - Rovira, Nuria AU - Mirzoian, Armen AU - Callahan, Michael P. AU - Smithy, Karen E. AU - Hall, Gretchen R. AU - Davidson, Theodore AU - Henkin, Joshua M. T1 - Beginning of viniculture in France. JO - Proceedings of the National Academy of Sciences of the United States of America JF - Proceedings of the National Academy of Sciences of the United States of America Y1 - 2013/06/18/ VL - 110 IS - 25 M3 - Article SP - 10147 EP - 10152 SN - 00278424 AB - Chemical analyses of ancient organic compounds absorbed into the pottery fabrics of imported Etruscan amphoras (ca. 500-475 B.C.) and into a limestone pressing platform (ca. 425-400 B.C.) at the ancient coastal port site of Lattara in southern France provide the earliest biomolecular archaeological evidence for grape wine and viniculture from this country, which is crucial to the later history of wine in Europe and the rest of the world. The data support the hypothesis that export of wine by ship from Etruria in central Italy to southern Mediterranean France fueled an ever-growing market and interest in wine there, which, in turn, as evidenced by the winepress. led to transplantation of the Eurasian grapevine and the beginning of a Celtic industry in France. Herbal and pine resin additives to the Etruscan wine point to the medicinal role of wine in antiquity, as well as a means of preserving it during marine transport. [ABSTRACT FROM AUTHOR] AB - Copyright of Proceedings of the National Academy of Sciences of the United States of America is the property of National Academy of Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - VITICULTURE KW - ANCIENT medicine KW - BIOMOLECULAR archaeology KW - ARCHAEOLOGY -- Methodology KW - ANALYTICAL chemistry KW - ORGANIC compounds KW - WESTERN Mediterranean KW - FRANCE KW - ancient medicine KW - biomolecular archaeology KW - viticulture KW - Western Mediterranean N1 - Accession Number: 88365958; McGovern, Patrick E. 1; Email Address: mcgovern@sas.upenn.edu Luley, Benjamin P. 2 Rovira, Nuria 3 Mirzoian, Armen 4 Callahan, Michael P. 5 Smithy, Karen E. 6 Hall, Gretchen R. 1 Davidson, Theodore 1 Henkin, Joshua M. 1; Affiliation: 1: Biomolecular Archaeology Laboratory, University of Pennsylvania Museum of Archaeology and Anthropology, Philadelphia, PA 19104 2: Department of Anthropology, University of Chicago, Chicago, IL 60637 3: Université Paul Valery-Montpellier 3, Unite Mixte de Recherche 5140, Lattes 34970, France 4: Scientific Services Division, Alcohol, and Tobacco Tax and Trade Bureau (TTB), US Treasury, Beltsville, MD 20705 5: Solar System Exploration Division, Goddard Space Flight Center, National Aeronautics and Space Administration, Greenbelt, MD 20771 6: Department of Geosciences, Pennsylvania State University, University Park, PA 16802; Source Info: 6/18/2013, Vol. 110 Issue 25, p10147; Subject Term: VITICULTURE; Subject Term: ANCIENT medicine; Subject Term: BIOMOLECULAR archaeology; Subject Term: ARCHAEOLOGY -- Methodology; Subject Term: ANALYTICAL chemistry; Subject Term: ORGANIC compounds; Subject Term: WESTERN Mediterranean; Subject Term: FRANCE; Author-Supplied Keyword: ancient medicine; Author-Supplied Keyword: biomolecular archaeology; Author-Supplied Keyword: viticulture; Author-Supplied Keyword: Western Mediterranean; NAICS/Industry Codes: 325190 Other basic organic chemical manufacturing; NAICS/Industry Codes: 325199 All Other Basic Organic Chemical Manufacturing; NAICS/Industry Codes: 312130 Wineries; Number of Pages: 6p; Document Type: Article L3 - 10.1073/pnas.1216126110 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=88365958&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - McKerchar, Margaret AU - Bloomquist, Kim AU - Pope, Jeff AD - U New South Wales AD - US Internal Revenue Service AD - Curtin U T1 - Indicators of Tax Morale: An Exploratory Study JO - eJournal of Tax Research JF - eJournal of Tax Research Y1 - 2013/06// VL - 11 IS - 1 SP - 5 EP - 22 SN - 14482398 N1 - Accession Number: 1483056; Keywords: Compliance; IRS; Revenue; Tax; Taxes; Taxpayer; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201503 N2 - Taxpayer compliance research has tended to focus on why people evade their taxes rather than on why the vast majority of people do willingly comply with their tax obligations. Whilst tax administrations globally seek to improve the efficiency of their revenue collections, there is growing recognition of the need to have a deeper understanding of why taxpayers comply voluntarily. A person's internal motivations to comply are commonly characterised as his/her 'tax morale', the' key' to the puzzle of understanding taxpayer compliance behavior. Thus tax morale is often seen as a 'black box' or the error term for the difference between predicted and observed behavior, a puzzle within a puzzle. This paper initially explores the origins and likely determinants of tax morale, followed by a discussion of measurement difficulties. The key feature of this paper is our attempt to use real taxpayers whose actual compliance behavior is known (rather than self-reported) to identify factors that could be indicative of taxpayer morale from data reported in individual tax returns. Using data from the Internal Revenue Service's National Research Program from the audit of 1,101 cases with only sole proprietor income, we tested six indicators that theoretically have some correlation with tax morale. Our main findings are threefold. Firstly, IRS random audit studies suggest a possible tax morale component to taxpayer compliance based on the distribution of reporting compliance rates. Secondly, it is extremely difficult to separate this tax morale component from other factors that are at least equally significant in deterring underreporting. Thirdly, although much of the focus in the more recent tax morale literature has focused on religiosity as a causal factor, a more secular explanation may be simply one's personal integrity (or moral rules and norms) irrespective of religious beliefs if any. KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion and Avoidance H26 L3 - http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Pages/currentissue.aspx UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1483056&site=ehost-live&scope=site UR - http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Pages/currentissue.aspx DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Oosterhuis, Paul1 AU - Barbera, Anthony2 AU - Webber, Duane3 AU - Maruca, Samuel4 T1 - Session 5. U.S. Tax Administration: Issues Raised by Intangible Transfers. JO - Taxes: The Tax Magazine JF - Taxes: The Tax Magazine J1 - Taxes: The Tax Magazine PY - 2013/06// Y1 - 2013/06// VL - 91 IS - 6 CP - 6 M3 - Article SP - 57 EP - 124 SN - 00400181 AB - The article presents a discussion panel on U.S. tax administration and the issues stemming from intangible transfers. Topics include the establishment of the U.S. Internal Revenue Service's (IRS) Transfer Pricing Office, the taxation on outbound asset transfers, and issues of valuation. Information is provided on the classification of intangible assets for income tax purposes. KW - Intangible property KW - Taxation -- Law & legislation KW - Transfer (Law) KW - Property KW - Income tax -- Law & legislation -- United States KW - United States. Internal Revenue Service N1 - Accession Number: 87978493; Authors:Oosterhuis, Paul 1; Barbera, Anthony 2; Webber, Duane 3; Maruca, Samuel 4; Affiliations: 1: Partner, International & Corporate Tax Law, Skadden, Arps, Slate, Meagher & Flora LLP; 2: Senior Consultant, Charles River Associates; 3: Partner, Baker & McKenzie; 4: Director of Transfer Pricing Operations, Internal Revenue Service (IRS); Subject: Intangible property; Subject: Taxation -- Law & legislation; Subject: United States. Internal Revenue Service; Subject: Transfer (Law); Subject: Property; Subject: Income tax -- Law & legislation -- United States; Number of Pages: 10p; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=87978493&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Solomon, Eric1 AU - Hanlon, Michelle2 AU - Lewis, David P.3 AU - Mackie, James4 T1 - Session 9. The Road Ahead: Tax Reform and U.S. Source Intangible Income. JO - Taxes: The Tax Magazine JF - Taxes: The Tax Magazine J1 - Taxes: The Tax Magazine PY - 2013/06// Y1 - 2013/06// VL - 91 IS - 6 CP - 6 M3 - Article SP - 95 EP - 104 SN - 00400181 AB - The article presents a panel discussion on the taxation of intangible income and tax reform in the U.S. in 2013. Topics include the low marginal tax rates on intangible investments in the U.S., the tax accounting for intangible investments, and self-constructed intangible investments under U.S. federal tax reform. KW - Intangible property -- Taxation -- Law & legislation KW - Tax rates & tables KW - Taxation -- Law & legislation -- United States KW - Internal revenue law -- United States KW - Investments -- Taxation -- Law & legislation -- United States KW - Tax reform -- United States N1 - Accession Number: 87978497; Authors:Solomon, Eric 1; Hanlon, Michelle 2; Lewis, David P. 3; Mackie, James 4; Affiliations: 1: Co-Director of National Tax, Ernst & Young LLP; 2: Howard W. Johnson Professor and Professor of Accounting, MIT's Sloan School of Management; 3: Vice President - Global Taxes, Chief Tax Executive, Assistant Treasurer, Eli Lilly and Company; 4: Director - Office of Tax Analysis, U.S. Department of Treasury; Subject: Intangible property -- Taxation -- Law & legislation; Subject: Taxation -- Law & legislation -- United States; Subject: Internal revenue law -- United States; Subject: Investments -- Taxation -- Law & legislation -- United States; Subject: Tax reform -- United States; Subject: Tax rates & tables; Number of Pages: 10p; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=87978497&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Motl, David T1 - National Baseball Hall of Fame Commemorative Coin Program Design Competition. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/04/02/ VL - 78 IS - 63 M3 - Article SP - 19799 EP - 19799 SN - 00976326 AB - The article offers information on the National Baseball Hall of Fame Commemorative Coin Program Design Competition which is to be organized by U.S. Mint on April 11, 2013 and also presents official rules, guidelines, and entry instructions for the participants. KW - COIN design -- Competitions KW - NATIONAL Baseball Hall of Fame & Museum KW - UNITED States Mint N1 - Accession Number: 86972918; Motl, David 1; Affiliations: 1: Chief Financial Officer, United States Mint; Issue Info: 4/2/2013, Vol. 78 Issue 63, p19799; Subject Term: COIN design -- Competitions ; Company/Entity: NATIONAL Baseball Hall of Fame & Museum ; Company/Entity: UNITED States Mint; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86972918&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Motl, David T1 - United States Mint Kids' Baseball Coin Design Challenge. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/04/02/ VL - 78 IS - 63 M3 - Article SP - 19799 EP - 19800 SN - 00976326 AB - The article offers information on the competition U.S. Mint Kids' Baseball Coin Design Challenge to be held on April 11, 2013 and also discusses official rules, guidelines, and entry instructions for the participants. KW - COIN design -- Competitions KW - UNITED States Mint N1 - Accession Number: 86972919; Motl, David 1; Affiliations: 1: Chief Financial Officer, United States Mint; Issue Info: 4/2/2013, Vol. 78 Issue 63, p19799; Subject Term: COIN design -- Competitions ; Company/Entity: UNITED States Mint; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86972919&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Identification of One Individual, Fourteen Entities, and Eight Vessels Pursuant to the Iranian Transactions and Sanctions Regulations and Executive Order 13599. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/03/28/ VL - 78 IS - 60 M3 - Article SP - 19075 EP - 19076 SN - 00976326 AB - A public notice regarding individuals and entities identified as the property of Iran, issued by the U.S. Department of the Treasury Office of Foreign Assets Control on March 14, 2013, is presented. The entities were identified under the Iranian Transactions and Sanctions Regulations. Instructions for those desiring to comment on the proposal are included. KW - SANCTIONS (International law) KW - ALIEN property KW - IRAN KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 86876646; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 3/28/2013, Vol. 78 Issue 60, p19075; Thesaurus Term: SANCTIONS (International law); Subject Term: ALIEN property; Subject: IRAN; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86876646&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Actions Taken Pursuant to Executive Order 13382. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/03/25/ VL - 78 IS - 57 M3 - Article SP - 17996 EP - 17997 SN - 00976326 AB - This article presents a notice of actions taken pursuant to Executive Order 13382, prepared by the U.S. Office of Foreign Assets. KW - EXECUTIVE orders KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 86876994; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 3/25/2013, Vol. 78 Issue 57, p17996; Subject Term: EXECUTIVE orders ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86876994&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Athreya, Kartik AU - Eberly, Janice T1 - The Supply of College-Educated Workers: The Roles of College Premia, College Costs, and Risk. JO - Working Papers Series (Federal Reserve Bank of Richmond) JF - Working Papers Series (Federal Reserve Bank of Richmond) Y1 - 2013/03// VL - 13 IS - 2 M3 - Article SP - 1 EP - 53 AB - Despite a large measured college premium, roughly one-third of all high-school graduates currently do not enroll in any form of college. Moreover, while recent increases in the premium have been accompanied by increases in enrollment, college attainment has remained ?at. Our paper studies the roles played by college premia, college costs, and risk, ceteris paribus, for college enrollment and attainment in a simple quantitative model of risky college investment. Our results suggest that most U.S. high-school completers are currently inframarginal with respect to the college premium. We ?nd, however, that the levels of current premia, costs, and uninsurable risks all matter for this. Our results imply that, barring improvements in collegiate preparedness and attrition rates, high and persistent college premia, with high attendant levels of earnings inequality, may accompany the shift in demand towards skilled labor, which recent work (e.g., Autor, Levy, and Murnane (2003)) suggests is under way. [ABSTRACT FROM AUTHOR] AB - Copyright of Working Papers Series (Federal Reserve Bank of Richmond) is the property of Federal Reserve Bank of Richmond and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SKILLED labor supply & demand KW - COLLEGE costs KW - UNIVERSITY investments KW - HIGHER education KW - COLLEGE enrollment KW - UNITED States KW - College Enrollment KW - Risk KW - Skill Premium N1 - Accession Number: 87094827; Athreya, Kartik 1; Eberly, Janice 2; Affiliations: 1: Federal Reserve Bank of Richmond; 2: U.S. Department of Treasury; Issue Info: Mar2013, Vol. 13 Issue 2, p1; Thesaurus Term: SKILLED labor supply & demand; Thesaurus Term: COLLEGE costs; Thesaurus Term: UNIVERSITY investments; Subject Term: HIGHER education; Subject Term: COLLEGE enrollment; Subject: UNITED States; Author-Supplied Keyword: College Enrollment; Author-Supplied Keyword: Risk; Author-Supplied Keyword: Skill Premium; NAICS/Industry Codes: 813219 Other Grantmaking and Giving Services; Number of Pages: 54p; Illustrations: 7 Charts, 17 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87094827&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Identification of Additional Vessels Pursuant to the Iranian Transactions and Sanctions Regulations and Executive Order 13599. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/02/22/ VL - 78 IS - 36 M3 - Article SP - 12420 EP - 12422 SN - 00976326 AB - The article presents a notice from the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) on the names of vessels identified as property-owned or controlled by the Iranian government under the Iranian Transactions and Sanctions Regulations. It mentions the updating of entries on OFAC's list of Specially Designated Nationals and Blocked Persons. Many of the vessels on the list are also shown to be linked to National Iranian Tanker Co. KW - NOTICE (Law) KW - GOVERNMENT vessels KW - GOVERNMENT property KW - UNITED States. Office of Foreign Assets Control KW - NATIONAL Iranian Tanker Co. N1 - Accession Number: 86933561; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 2/22/2013, Vol. 78 Issue 36, p12420; Subject Term: NOTICE (Law); Subject Term: GOVERNMENT vessels; Subject Term: GOVERNMENT property ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: NATIONAL Iranian Tanker Co.; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86933561&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Identification of Entities and Vessels Pursuant to the Iranian Transactions and Sanctions Regulations and Executive Order 13599. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2013/02/20/ VL - 78 IS - 34 M3 - Article SP - 11950 EP - 11954 SN - 00976326 AB - The article announces the publication by the U.S. Treasury Department's Office of Foreign Assets Control (OFAC) of the entities and vessels identified as the Government of Iran or Iranian financial institutions under the Iranian Transactions and Sanctions Regulations. KW - SANCTIONS (International law) KW - PUBLICATION (Law) KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 86931682; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 2/20/2013, Vol. 78 Issue 34, p11950; Thesaurus Term: SANCTIONS (International law); Subject Term: PUBLICATION (Law) ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=86931682&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Bodenstein, Martin AU - Guerrieri, Luca AU - Gust, Christopher J. T1 - Oil shocks and the zero bound on nominal interest rates JO - Journal of International Money & Finance JF - Journal of International Money & Finance Y1 - 2013/02// VL - 32 M3 - Article SP - 941 EP - 967 SN - 02615606 AB - Abstract: Beginning in 2008, in many advanced economies, policy rates reached their zero lower bound (ZLB) and almost at the same time, oil prices started rising again. We analyze how the ZLB affects the propagation of oil shocks. As these shocks move inflation and output in opposite directions, their effects on economic activity are cushioned when monetary policy is constrained. The burst of inflation from an oil price increase lowers real interest rates at the ZLB and stimulates the interest-sensitive component of GDP, offsetting the usual contractionary effects. We show that the mitigation of the output decline from the zero lower bound depends on the source of the shock and on the persistence that alternative shocks induce in the price of oil. [Copyright &y& Elsevier] AB - Copyright of Journal of International Money & Finance is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INTEREST rates KW - ECONOMIC activity KW - INFLATION (Finance) KW - MONETARY policy KW - ECONOMIC policy KW - PETROLEUM products -- Sales & prices KW - SENSITIVITY analysis KW - DSGE models KW - Oil shocks KW - Zero lower bound N1 - Accession Number: 83928664; Bodenstein, Martin 1; Guerrieri, Luca; Email Address: Luca.Guerrieri@frb.gov; Gust, Christopher J. 1; Affiliations: 1: Federal Reserve Board, Office of Financial Stability Policy and Research, 20th and C Streets NW, Washington, DC 20551, United States; Issue Info: Feb2013, Vol. 32, p941; Thesaurus Term: INTEREST rates; Thesaurus Term: ECONOMIC activity; Thesaurus Term: INFLATION (Finance); Thesaurus Term: MONETARY policy; Thesaurus Term: ECONOMIC policy; Subject Term: PETROLEUM products -- Sales & prices; Subject Term: SENSITIVITY analysis; Author-Supplied Keyword: DSGE models; Author-Supplied Keyword: Oil shocks; Author-Supplied Keyword: Zero lower bound; Number of Pages: 27p; Document Type: Article L3 - 10.1016/j.jimonfin.2012.08.002 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83928664&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Datta, Saurabh C. AU - Reimer, Jeffrey J. T1 - Malaria and Economic Development. JO - Review of Development Economics JF - Review of Development Economics Y1 - 2013/02// VL - 17 IS - 1 M3 - Article SP - 1 EP - 15 PB - Wiley-Blackwell SN - 13636669 AB - Malaria tends to have a negative correlation with national income per capita. Many existing studies emphasize how falling rates of malaria can enhance economic development due to the beneficial effect on human capital. This paper emphasizes that causality may also run in the opposite direction, in particular, that higher incomes-arising for reasons having nothing to do with human capital-may allow for increased prevention and treatment of malaria, and therefore contribute to the negative correlation. We analyze the malaria-income relationship for 100 endemic countries over a 17-year period using a simultaneous equations model that accounts for reverse causality and incidental associations. For most countries, income growth has been the most important driver of the negative correlation between malaria and income. Although reducing malaria may be its own reward, it takes much more than reductions in malaria to foster development. This holds widely for different samples of countries. [ABSTRACT FROM AUTHOR] AB - Copyright of Review of Development Economics is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - ECONOMIC development KW - PER capita KW - CORRELATION (Statistics) KW - HUMAN capital KW - ECONOMIC models KW - MALARIA N1 - Accession Number: 85016766; Datta, Saurabh C. 1; Reimer, Jeffrey J. 2; Affiliations: 1: Internal Revenue Service; 2: Department of Agricultural and Resource Economics, Oregon State University; Issue Info: Feb2013, Vol. 17 Issue 1, p1; Thesaurus Term: ECONOMIC development; Thesaurus Term: PER capita; Thesaurus Term: CORRELATION (Statistics); Thesaurus Term: HUMAN capital; Thesaurus Term: ECONOMIC models; Subject Term: MALARIA; Number of Pages: 15p; Illustrations: 3 Charts; Document Type: Article L3 - 10.1111/rode.12011 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=85016766&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - HEIM, BRADLEY T. AU - LURIE, ITHAI Z. T1 - THE IMPACT OF INSURANCE SUBSIDIES ON SELF-EMPLOYMENT: DO STATE NON-GROUP HEALTH INSURANCE REGULATIONS MATTER? JO - Contemporary Economic Policy JF - Contemporary Economic Policy Y1 - 2013/01// VL - 31 IS - 1 M3 - Article SP - 94 EP - 109 PB - Wiley-Blackwell SN - 10743529 AB - This paper tests whether the effect of tax-based subsidies for self-employed health insurance on the level of self-employment differs with the type of non-group insurance regulatory regime at the state level. Using a panel of tax returns from 1999 to 2004, we estimate fixed effects instrumental variable regressions for the probability of being self-employed, allowing the effect of the after-tax price of self-employed health insurance to differ by regulatory regime. Our results suggest that states with community rating and guaranteed issue regulations had significantly smaller increases in the fraction of taxpayers reporting some amount of self-employment income as a result of a decrease in the after-tax price of self-employed health insurance. However, there is suggestive evidence that heavily regulated states experienced a larger increase in exclusive self-employment, particularly among older taxpayers. ( JEL J24, H24, I18) [ABSTRACT FROM AUTHOR] AB - Copyright of Contemporary Economic Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INSURANCE KW - SUBSIDIES KW - SELF-employment KW - HEALTH insurance -- Law & legislation KW - TAX returns KW - IRIS (Computer system) N1 - Accession Number: 84943618; HEIM, BRADLEY T. 1; Email Address: heimb@indiana.edu; LURIE, ITHAI Z. 2; Email Address: Ithai.Lurie@treasury.gov; Affiliations: 1: Heim: Associate Professor, School of Public and Environmental Affairs, Indiana University, Bloomington, IN 47405. Phone 1-812-855-9783, Fax 1-812-855-7802, E-mail; 2: Lurie: Financial Economist, Office of Tax Analysis, U.S. Department of Treasury, Washington, DC 20220. Phone 1-202-622-1789, Fax 1-202-622-2265, E-mail; Issue Info: Jan2013, Vol. 31 Issue 1, p94; Thesaurus Term: INSURANCE; Thesaurus Term: SUBSIDIES; Thesaurus Term: SELF-employment; Thesaurus Term: HEALTH insurance -- Law & legislation; Thesaurus Term: TAX returns; Subject Term: IRIS (Computer system); NAICS/Industry Codes: 524298 All Other Insurance Related Activities; NAICS/Industry Codes: 524292 Third Party Administration of Insurance and Pension Funds; NAICS/Industry Codes: 525190 Other Insurance Funds; NAICS/Industry Codes: 524112 Direct group life, health and medical insurance carriers; NAICS/Industry Codes: 524111 Direct individual life, health and medical insurance carriers; Number of Pages: 16p; Document Type: Article L3 - 10.1111/j.1465-7287.2011.00291.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=84943618&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 2013-01333-005 AN - 2013-01333-005 AU - Taxman, Faye S. AU - Perdoni, Matthew L. AU - Caudy, Michael T1 - The plight of providing appropriate substance abuse treatment services to offenders: Modeling the gaps in service delivery. JF - Victims & Offenders JO - Victims & Offenders JA - Vict Offender Y1 - 2013/01// VL - 8 IS - 1 SP - 70 EP - 93 CY - United Kingdom PB - Taylor & Francis SN - 1556-4886 SN - 1556-4991 AD - Taxman, Faye S., George Mason University, 10519 Braddock Road, Suite 1904, Fairfax, VA, US, 22030 N1 - Accession Number: 2013-01333-005. Partial author list: First Author & Affiliation: Taxman, Faye S.; George Mason University, Fairfax, VA, US. Release Date: 20130415. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Electronic. Document Type: Journal Article. Language: English. Major Descriptor: Drug Abuse; Health Care Services. Minor Descriptor: Criminals; Drug Education; Group Counseling. Classification: Drug & Alcohol Rehabilitation (3383). Population: Human (10). Location: US. Methodology: Empirical Study; Quantitative Study. References Available: Y. Page Count: 24. Issue Publication Date: Jan, 2013. Copyright Statement: Taylor & Francis Group, LLC. AB - Using data from the National Criminal Justice Treatment Practices (NCJTP) Survey, estimates of offenders participating in drug treatment services were generated. Existing drug treatment programs have a capacity to serve around 10% of offenders. The majority of available services are alcohol and drug education and group counseling, which are suited for people with low-threshold substance use disorders. Yet a third of the offenders are reported to have a severe disorder (dependency) requiring more intensive structured services. Offenders in prison and jail are more likely to have access to treatment services compared to offenders in the community. Regardless of the correctional setting, only a small portion of the offender population receives the appropriate level of treatment. The current delivery system is inadequate to reduce the risk of recidivism. Using the risk, need, and responsivity framework to address the adequacy of dealing with drug-involved offenders, the current service delivery does not embrace this model. An effective correctional system should not only expand treatment capacity but also provide appropriate services given the needs of offenders. The composition of the current system demands attention to providing more intensive services to effectively use resources and to focus on risk reduction strategies. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - substance abuse KW - treatment services KW - drug education KW - alcohol education KW - group counseling KW - offender populations KW - 2013 KW - Drug Abuse KW - Health Care Services KW - Criminals KW - Drug Education KW - Group Counseling KW - 2013 U1 - Sponsor: US Department of Health and Human Services, Public Health Service, National Institutes of Health, National Institute on Drug Abuse, US. Grant: U01 DA016213-01. Other Details: To George Mason University; Action Research to Advance Drug Treatment in the CJS. Recipients: No recipient indicated U1 - Sponsor: Center for Substance Abuse Treatment. Recipients: No recipient indicated U1 - Sponsor: Bureau of Justice Assistance. Recipients: No recipient indicated U1 - Sponsor: Centers for Disease Control and Prevention. Recipients: No recipient indicated U1 - Sponsor: National Institute on Alcohol Abuse and Alcoholism, US. Recipients: No recipient indicated DO - 10.1080/15564886.2012.747459 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2013-01333-005&site=ehost-live&scope=site UR - ftaxman@gmu.edu DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Bokulic, Caitlin AU - Henry, Erin AU - Plesko, George A. T1 - RECONCILING GLOBAL FINANCIAL REPORTING WITH DOMESTIC TAXATION. JO - National Tax Journal JF - National Tax Journal Y1 - 2012/12// VL - 65 IS - 4 M3 - Article SP - 933 EP - 960 PB - National Tax Association SN - 00280283 AB - This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm's consolidated financial statement entities to the financial statement income of a firm's tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand the magnitudes of, and differences between, domestic and global corporate income. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - FINANCIAL statements KW - TAXATION KW - INCOME tax KW - CORPORATION reports KW - BOOKKEEPING KW - TAX returns KW - book-tax differences KW - corporate income KW - taxable income N1 - Accession Number: 83766400; Bokulic, Caitlin 1; Email Address: Caitlin.m.bokulic@irs.gov; Henry, Erin 2; Email Address: erin.henry@business.uconn.edu; Plesko, George A. 2; Email Address: gplesko@uconn.edu; Affiliations: 1: Statistics of Income Division, Internal Revenue Service, Washington, DC; 2: Department of Accounting, University of Connecticut, Storrs, CT; Issue Info: Dec2012, Vol. 65 Issue 4, p933; Thesaurus Term: FINANCIAL statements; Thesaurus Term: TAXATION; Thesaurus Term: INCOME tax; Thesaurus Term: CORPORATION reports; Thesaurus Term: BOOKKEEPING; Thesaurus Term: TAX returns; Author-Supplied Keyword: book-tax differences; Author-Supplied Keyword: corporate income; Author-Supplied Keyword: taxable income; NAICS/Industry Codes: 541215 Bookkeeping, payroll and related services; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 28p; Illustrations: 7 Charts, 3 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83766400&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Designations, Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/30/ VL - 77 IS - 231 M3 - Article SP - 71480 EP - 71480 SN - 00976326 AB - The article offers information about a notice issued by the U.S. Department of the Treasury's Office of Foreign Assets Control announcing the names of several individuals whose property and interest in property have been blocked in accordance with the U.S. Foreign Narcotics Kingpin Designation Act. It mentions that the individuals whose properties have been blocked include Mayela Cardona Martinez, Pedro Cardona Martinez and Luis Gerardo Ibarra Cardona. KW - GOVERNMENT agencies KW - DRUGS & crime -- Prevention KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - CARDONA Martinez, Mayela KW - CARDONA Martinez, Pedro KW - IBARRA Cardona, Luis Gerardo N1 - Accession Number: 84346491; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/30/2012, Vol. 77 Issue 231, p71480; Thesaurus Term: GOVERNMENT agencies; Subject Term: DRUGS & crime -- Prevention; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: CARDONA Martinez, Mayela; People: CARDONA Martinez, Pedro; People: IBARRA Cardona, Luis Gerardo; Number of Pages: 4/5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=84346491&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Two (2) Individuals and One (1) Entity Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/27/ VL - 77 IS - 228 M3 - Article SP - 70876 EP - 70877 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) regarding publication of the names of individuals and an entity whose properties have been blocked. Individuals and entities whose properties have been blocked pursuant to the Executive Order 13224 "Blocking Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit or Support Terrorism" include Musa Kalim of Pakistan, Mohammed Qasim of Afghanistan and Rahat Ltd. KW - PROPERTY KW - EXECUTIVE orders KW - TERRORISM KW - UNITED States. Office of Foreign Assets Control KW - KALIM, Musa KW - QASIM, Mohammed N1 - Accession Number: 84346213; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/27/2012, Vol. 77 Issue 228, p70876; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: KALIM, Musa; People: QASIM, Mohammed; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=84346213&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of one (1) individual Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/26/ VL - 77 IS - 227 M3 - Article SP - 70548 EP - 70548 SN - 00976326 AB - The article informs about a notice issued by the U.S. Office of Foreign Assets Control (OEAC). The notice informs that the property and interests in property of Ali Mussa Daqduq al-musawi from Baghdad, Iraq, are blocked under an Executive Order ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.'' KW - PROPERTY KW - TERRORISTS KW - EXECUTIVE orders KW - BAGHDAD (Iraq) KW - IRAQ KW - UNITED States. Office of Foreign Assets Control KW - AL-Musawi, Ali Mussa Daqduq N1 - Accession Number: 84346094; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/26/2012, Vol. 77 Issue 227, p70548; Thesaurus Term: PROPERTY; Subject Term: TERRORISTS; Subject Term: EXECUTIVE orders; Subject: BAGHDAD (Iraq); Subject: IRAQ ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: AL-Musawi, Ali Mussa Daqduq; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=84346094&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Miller, Steven T. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - Incentives for Nondiscriminatory Wellness Programs in Group Health Plans. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/26/ VL - 77 IS - 227 M3 - Article SP - 70620 EP - 70642 SN - 00976326 AB - The article informs about a notice issued by the U.S. Centers for Medicare & Medicaid Services (CMS), the U.S. Internal Revenue Service (IRS) and the U.S. Employee Benefits Security Administration (EBSA). The notice informs about a rule proposing amendments to regulate incentives for nondiscriminatory wellness programs in group health coverage. The notice invites public comments on the proposed rule which are to be sent to EBSA in Washington D.C. KW - GOVERNMENT regulation KW - PUBLIC opinion KW - HEALTH promotion KW - WASHINGTON (D.C.) KW - CENTERS for Medicare & Medicaid Services (U.S.) KW - UNITED States. Internal Revenue Service KW - UNITED States. Dept. of Labor. Employee Benefits Security Administration N1 - Accession Number: 84346099; Miller, Steven T. 1; Borzi, Phyllis C. 2; Tavenner, Marilyn 3; Sebelius, Kathleen 4; Affiliations: 1: Deputy Commissioner for Services and Enforcement, Internal Revenue Service; 2: Assistant Secretary, Employee Benefits Security Administration, Department of Labor; 3: Acting Administrator, Centers for Medicare & Medicaid Services; 4: Secretary, Department of Health and Human Services; Issue Info: 11/26/2012, Vol. 77 Issue 227, p70620; Thesaurus Term: GOVERNMENT regulation; Thesaurus Term: PUBLIC opinion; Subject Term: HEALTH promotion; Subject: WASHINGTON (D.C.) ; Company/Entity: CENTERS for Medicare & Medicaid Services (U.S.) ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNITED States. Dept. of Labor. Employee Benefits Security Administration; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); Number of Pages: 23p; Illustrations: 1 Chart; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=84346099&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Seven Entities Pursuant to Executive Order 13448 or Executive Order 13464 and Amendment of an Existing Specially Designated National Listing. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/23/ VL - 77 IS - 226 M3 - Article SP - 70209 EP - 70210 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) regarding publication of the names of the seven entities whose properties are blocked pursuant to an Executive Order 13448 or Executive Order 13464 and amendment of the listing of a person. Seven entities whose properties have been blocked include Asia Green Development Bank, Gold Energy Co. and Focus Development Inc. KW - PROPERTY KW - EXECUTIVE orders KW - UNITED States. Office of Foreign Assets Control KW - ASIA Green Development Bank (Company) KW - GOLD Energy Co. Ltd. KW - FOCUS Development Inc. N1 - Accession Number: 83850722; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/23/2012, Vol. 77 Issue 226, p70209; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: ASIA Green Development Bank (Company) ; Company/Entity: GOLD Energy Co. Ltd. ; Company/Entity: FOCUS Development Inc.; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83850722&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of an Individual Pursuant to Executive Order 13413. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/19/ VL - 77 IS - 223 M3 - Article SP - 69547 EP - 69547 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Department of the Treasury regarding publication of name of individuals whose properties have been blocked pursuant to the Executive Order 13413. KW - PROPERTY KW - EXECUTIVE orders KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 83883454; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/19/2012, Vol. 77 Issue 223, p69547; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83883454&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Four (4) Individuals and Five (5) Entities Pursuant to Executive Order 13628 of October 9, 2012. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/16/ VL - 77 IS - 222 M3 - Article SP - 68820 EP - 68821 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Department of the Treasury regarding publication of names and entities whose properties have been blocked. Properties are blocked pursuant to the executive order entitled "Authorizing the Implementation of Certain Sanctions Set Forth in the Iran Threat Reduction and Syria Human Rights Act of 2012 and Additional Sanctions with Respect to Iran." Names of several individuals and entities published include Ali Fazli and Rasool Jalili of Iran. KW - PROPERTY KW - EXECUTIVE orders KW - HUMAN rights KW - IRAN KW - SYRIA KW - UNITED States. Dept. of the Treasury KW - FAZLI, Ali KW - JALILI, Rasool N1 - Accession Number: 83850430; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/16/2012, Vol. 77 Issue 222, p68820; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject Term: HUMAN rights; Subject: IRAN; Subject: SYRIA ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; People: FAZLI, Ali; People: JALILI, Rasool; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83850430&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designations of 4 Individuals Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/15/ VL - 77 IS - 221 M3 - Article SP - 68207 EP - 68207 SN - 00976326 AB - The article informs about a notice issued by the U.S. Office of Foreign Assets Control (OFAC). The notice informs about the individuals whose property is blocked under an Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism'' including Karim Ja'far Muhsin al-Ghanimi, an Iraq citizen, Sayyid Salah Mahdi Hantush al-maksusi, an Iraq citizen and Mohammad Mina'i, an Iran citizen. KW - EXECUTIVE orders KW - TERRORISM KW - IRAN KW - IRAQ KW - UNITED States. Office of Foreign Assets Control KW - AL-Ghanimi, Karim Ja'far Muhsin KW - AL-Maksusi, Sayyid Salah Mahdi Hantush KW - MINA'I, Mohammad N1 - Accession Number: 83850309; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/15/2012, Vol. 77 Issue 221, p68207; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM; Subject: IRAN; Subject: IRAQ ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: AL-Ghanimi, Karim Ja'far Muhsin; People: AL-Maksusi, Sayyid Salah Mahdi Hantush; People: MINA'I, Mohammad; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83850309&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of One Specially Designated Terrorist Pursuant to Executive Order 12947. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/13/ VL - 77 IS - 219 M3 - Article SP - 67733 EP - 67734 SN - 00976326 AB - The article offers information a notice issued by the U.S. Office of Foreign Assets Control (OFAC). The notice informs about the removal of SALAH, Mohammad Abd El-Hamid Khalil from the list of Specially Designated Nationals and Blocked Persons (SDN) pursuant to Executive Order 12947 concerning blocking property and prohibiting transactions with persons who threaten to disrupt the middle east peace process. KW - PROPERTY KW - EXECUTIVE orders KW - TERRORISTS KW - UNITED States. Office of Foreign Assets Control KW - SALAH, Mohammad Abd El-Hamid Khalil N1 - Accession Number: 83850072; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/13/2012, Vol. 77 Issue 219, p67733; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject Term: TERRORISTS ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: SALAH, Mohammad Abd El-Hamid Khalil; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83850072&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Babers, Beverly Ortega T1 - Citizens Coinage Advisory Committee; Public Meeting. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/11/13/ VL - 77 IS - 219 M3 - Article SP - 67736 EP - 67736 SN - 00976326 AB - The article offers information about a meeting of the Citizens Coinage Advisory Committee organized by the U.S. Mint to be held on November 27, 2012 in Washington D.C. to review candidate reverse designs for the 2014 America the Beautiful Quarters Program. KW - MEETINGS KW - WASHINGTON (D.C.) KW - UNITED States Mint N1 - Accession Number: 83850080; Babers, Beverly Ortega 1; Affiliations: 1: Chief Administrative Officer, United States Mint; Issue Info: 11/13/2012, Vol. 77 Issue 219, p67736; Thesaurus Term: MEETINGS; Subject: WASHINGTON (D.C.) ; Company/Entity: UNITED States Mint; Number of Pages: 2/5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83850080&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Tomohara, A. AU - Lee, H. J. AU - Lee, S. T1 - Did FIN 48 increase companies’ tax payments? Trade-off between disclosure and tax burdens. JO - Applied Economics JF - Applied Economics Y1 - 2012/11/10/ VL - 44 IS - 32 M3 - Article SP - 4239 EP - 4248 PB - Routledge SN - 00036846 AB - This article examines the effects of implementing FIN 48 on companies’ tax burdens. While the literature examines how FIN 48 impacts companies’ financial reporting, its effect on tax payments has not yet been explored. We find that FIN 48 likely increased larger companies’ tax burdens. Prior to the adoption of FIN 48, larger companies may have used their asymmetric information advantage over the tax authorities to maintain relatively aggressive tax positions. To the extent that such tax-saving strategies were possible only for larger companies, FIN 48 appears to have reduced the appeal of these more aggressive tax minimization strategies. [ABSTRACT FROM PUBLISHER] AB - Copyright of Applied Economics is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BUSINESS enterprises -- Taxation KW - BUSINESS tax KW - CORPORATIONS KW - TAX incidence KW - TAXATION KW - FIN48 KW - tax burdens KW - tax compliance N1 - Accession Number: 65365755; Tomohara, A. 1,2; Email Address: jujodai@yahoo.com; Lee, H. J. 3; Lee, S. 4; Affiliations: 1: Anderson Forecast, University of California, USA; 2: Department of International Politics and Economics, Aoyama Gakuin University, Japan; 3: Internal Revenue Service, USA; 4: Department of Economics, Hankuk University of Foreign Studies, Korea; Issue Info: 2012, Vol. 44 Issue 32, p4239; Thesaurus Term: BUSINESS enterprises -- Taxation; Thesaurus Term: BUSINESS tax; Thesaurus Term: CORPORATIONS; Thesaurus Term: TAX incidence; Thesaurus Term: TAXATION; Author-Supplied Keyword: FIN48; Author-Supplied Keyword: tax burdens; Author-Supplied Keyword: tax compliance; NAICS/Industry Codes: 913910 Other local, municipal and regional public administration; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 10p; Document Type: Article L3 - 10.1080/00036846.2011.587789 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=65365755&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Massad, Timothy G. T1 - MESSAGE FROM THE ASSISTANT SECRETARY FOR FINANCIAL STABILITY. JO - GAO Reports JF - GAO Reports Y1 - 2012/11/09/ M3 - Article SP - 1 EP - 1 PB - U.S. Government Accountability Office AB - The article discusses the financial report for the fiscal year 2012 of the U.S. Office of Financial Stability (OFS) and the Troubled Asset Relief Program (TARP). It mentions that the OFS was established to implement TARP which was intended to re-establish the financial system's stability and liquidity. It informs on the highlights of the TARP which include recovering American International Group, Inc.'s investments, bank support programs, and reducing credit market programs of OFS. KW - FINANCIAL statements KW - INVESTMENTS KW - UNITED States KW - TROUBLED Asset Relief Program (U.S.) KW - UNITED States. Financial Stability Oversight Council KW - AMERICAN International Group Inc. N1 - Accession Number: 83520198; Massad, Timothy G. 1; Affiliations: 1: Assistant Secretary, Office of Financial Stability; Issue Info: 11/9/2012, following p1; Thesaurus Term: FINANCIAL statements; Thesaurus Term: INVESTMENTS; Subject: UNITED States ; Company/Entity: TROUBLED Asset Relief Program (U.S.) ; Company/Entity: UNITED States. Financial Stability Oversight Council ; Company/Entity: AMERICAN International Group Inc. DUNS Number: 044691103 Ticker: AIG; Number of Pages: 2p; Illustrations: 1 Color Photograph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83520198&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of One Individual Pursuant to Executive Order 13566 of February 25, 2011. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/29/ VL - 77 IS - 209 M3 - Article SP - 65604 EP - 65605 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign AssetsControl (OFAS). The notice informs about the names of Dalene Sanders, a citizen of South Africa whose property is blocked due to an Executive Order 13566 ''Blocking Property and Prohibiting Certain Transactions Related to Libya'' issued by the U.S. President. KW - PROPERTY KW - EXECUTIVE orders KW - SOUTH Africans KW - PRESIDENTS -- United States KW - LIBYA KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - SANDERS, Dalene N1 - Accession Number: 83259284; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/29/2012, Vol. 77 Issue 209, p65604; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject Term: SOUTH Africans; Subject Term: PRESIDENTS -- United States; Subject: LIBYA; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 921110 Executive Offices; People: SANDERS, Dalene; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83259284&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of 1 individual Pursuant To Executive Order 13224 of September 23, 2001, Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/24/ VL - 77 IS - 206 M3 - Article SP - 65055 EP - 65056 SN - 00976326 AB - The article reports on a notice issued by the U.S. Department of the Treasury regarding an executive order by the U.S. President related to blocking of property and interests in property, issued in connection with Adel Radi Saqr Al Wahabi Al Harbi, a resident of Buraydah, Saudi Arabia. It mentions that this action is taken to prevent occurrence of any terrorist activity allegedly supported by Al Harbi. It further states that the effective date for the same shall be October 18, 2012. KW - ASSET forfeiture KW - DECLARATIONS (Law) KW - CRIME prevention -- United States KW - PRESIDENTS -- United States KW - BURAYDAH (Saudi Arabia) KW - SAUDI Arabia KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - AL-Harbi, Adel Radi Saqr Al Wahabi N1 - Accession Number: 83095312; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 10/24/2012, Vol. 77 Issue 206, p65055; Subject Term: ASSET forfeiture; Subject Term: DECLARATIONS (Law); Subject Term: CRIME prevention -- United States; Subject Term: PRESIDENTS -- United States; Subject: BURAYDAH (Saudi Arabia); Subject: SAUDI Arabia; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921110 Executive Offices; NAICS/Industry Codes: 921130 Public Finance Activities; People: AL-Harbi, Adel Radi Saqr Al Wahabi; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83095312&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. AU - Cohen, David S. T1 - Iranian Transactions Regulations. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/22/ VL - 77 IS - 204 M3 - Article SP - 64664 EP - 64692 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Department of Treasury regarding change in the heading of the Iranian Transactions Regulations (ITR) to the Iranian Transactions and Sanctions Regulations (ITSR). Change in the heading intends to implement the executive orders and subsections of the National Defense Authorization Act for Fiscal Year 2012. KW - SANCTIONS (Law) KW - DELEGATED legislation KW - FISCAL year KW - COMPROMISE (Law) KW - EXECUTIVE orders KW - CORPORATE headings (Cataloging) KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 83094982; Szubin, Adam J. 1; Cohen, David S. 2; Affiliations: 1: Director, Office of Foreign Assets Control; 2: Under Secretary, Office of Terrorism and Financial Intelligence, Department of the Treasury; Issue Info: 10/22/2012, Vol. 77 Issue 204, p64664; Thesaurus Term: SANCTIONS (Law); Thesaurus Term: DELEGATED legislation; Thesaurus Term: FISCAL year; Subject Term: COMPROMISE (Law); Subject Term: EXECUTIVE orders; Subject Term: CORPORATE headings (Cataloging) ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 29p; Illustrations: 1 Chart; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=83094982&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Wilkins, William J. T1 - Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/18/ VL - 77 IS - 202 M3 - Article SP - 64186 EP - 64186 SN - 00976326 AB - The article informs about a notice issued by the U.S. Department of the Treasury declaring the names of the persons who have been appointed as members of the legal division of the U.S. Internal Revenue Service's Performance Review Board, which include Christian Weidman, Ruth Perez and Paul DeNard. KW - APPOINTMENT to public office KW - UNITED States. Dept. of the Treasury KW - UNITED States. Internal Revenue Service N1 - Accession Number: 82767792; Wilkins, William J. 1; Affiliations: 1: Chief Counsel, Internal Revenue Service.; Issue Info: 10/18/2012, Vol. 77 Issue 202, p64186; Subject Term: APPOINTMENT to public office ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 1/4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82767792&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to the Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/16/ VL - 77 IS - 200 M3 - Article SP - 63419 EP - 63420 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) regarding publication of the names of entities whose properties have been unblocked pursuant to the Foreign Narcotics Kingpin Designation Act. The Kingpin Act imposes sanctions on foreign narcotics traffickers denying their access to the U.S. financial system. The name of entities published includes Romero Barrera and Romero Varela of Colombia. KW - PROPERTY KW - SANCTIONS (International law) KW - DRUG traffic KW - FINANCIAL services industry KW - NARCOTICS KW - UNITED States KW - COLOMBIA KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 82831789; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/16/2012, Vol. 77 Issue 200, p63419; Thesaurus Term: PROPERTY; Thesaurus Term: SANCTIONS (International law); Thesaurus Term: DRUG traffic; Thesaurus Term: FINANCIAL services industry; Subject Term: NARCOTICS; Subject Term: UNITED States; Subject: COLOMBIA ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 414510 Pharmaceuticals and pharmacy supplies merchant wholesalers; NAICS/Industry Codes: 325410 Pharmaceutical and medicine manufacturing; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82831789&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Two (2) Entities Pursuant to Executive Order 13224 of September 23, 2001, "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism". JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/15/ VL - 77 IS - 199 M3 - Article SP - 62618 EP - 62619 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) of the U.S. Department of Treasury regarding publication of names of two entities whose properties are blocked. The names published are Waqfiya Ri'aya Al-Usra Al-Filistiniya Wa Al-Lubnanya and Al-Quds International Foundation is pursuant to the executive order of "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten to Commit or Support Terrorism." KW - PROPERTY KW - RELATED party transactions KW - EXECUTIVE orders KW - TERRORISM KW - TERRORISTS KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 82831650; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/15/2012, Vol. 77 Issue 199, p62618; Thesaurus Term: PROPERTY; Thesaurus Term: RELATED party transactions; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM; Subject Term: TERRORISTS ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82831650&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Two Entities Pursuant to Executive Orders. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/10/ VL - 77 IS - 196 M3 - Article SP - 61658 EP - 61659 SN - 00976326 AB - The article offers information about a notice issued by the U.S. Department of the Treasury regarding the names of two entities whose property and interests in property are blocked. It mentions that this notice covers Directorate of Defense Industries and Innwa Bank Ltd. located in Yangon, Burma. It further states that the same shall be effective July 11, 2012 onwards. KW - DEFENSE industries KW - PROPERTY KW - GOVERNMENT policy KW - GOVERNMENT agencies KW - RANGOON (Burma) KW - BURMA KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - INNWA Bank Ltd. N1 - Accession Number: 82678981; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/10/2012, Vol. 77 Issue 196, p61658; Thesaurus Term: DEFENSE industries; Thesaurus Term: PROPERTY; Thesaurus Term: GOVERNMENT policy; Thesaurus Term: GOVERNMENT agencies; Subject: RANGOON (Burma); Subject: BURMA; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: INNWA Bank Ltd.; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82678981&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Price for the American Eagle Silver Proof and Uncirculated Coins and the America the Beautiful Five Ounce Silver Uncirculated CoinsTM. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/10/ VL - 77 IS - 196 M3 - Article SP - 61661 EP - 61661 SN - 00976326 AB - The article informs about a notice issued by the U.S. Mint regarding a raise in the price of its American Eagle Silver (AES) Proof, AES Uncirculated and America the Beautiful Five Ounce Silver Uncirculated Coins, due to the recent increase in the market price of silver. KW - PRICE regulation KW - AMERICAN coins KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 82678983; Peterson, Richard A. 1; Affiliations: 1: Acting Director, United States Mint.; Issue Info: 10/10/2012, Vol. 77 Issue 196, p61661; Thesaurus Term: PRICE regulation; Subject Term: AMERICAN coins; Subject Term: UNITED States ; Company/Entity: UNITED States Mint; Number of Pages: 4/5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82678983&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Two Specially Designated Nationals and Blocked Persons Pursuant to Executive Order. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10/02/ VL - 77 IS - 191 M3 - Article SP - 60177 EP - 60177 SN - 00976326 AB - The article informs that the U.S. Treasury Department's Office of Foreign Assets Control (OFAC) has published a notice regarding the name of two individuals whose property and interests in property have been unblocked. It informs that the release of the unblocked property is in accordance with the Executive Order 13310 of July 28, 2003 and will be effective from September 19, 2012. KW - PROPERTY KW - DELEGATED legislation KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 82374169; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 10/2/2012, Vol. 77 Issue 191, p60177; Thesaurus Term: PROPERTY; Thesaurus Term: DELEGATED legislation; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82374169&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Supplemental Identification Information for One (1) Individual Designated Pursuant to Executive Order. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10//10/1/2012 VL - 77 IS - 190 M3 - Article SP - 60022 EP - 60022 SN - 00976326 AB - The article presents information on the notice issued by the Office of Foreign Assets Control of the U.S. Department of the Treasury publishing additional identification information of one individual. It mentions that the property and interests in property of that individual has been blocked pursuant to Executive Order 13224. According to the Executive Order economic sanctions has been imposed on persons who have committed, pose a significant risk of committing, or support acts of terrorism. KW - ECONOMIC sanctions KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 82374065; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/1/2012, Vol. 77 Issue 190, p60022; Thesaurus Term: ECONOMIC sanctions; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82374065&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kirbabas, Mark J. T1 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/10//10/1/2012 VL - 77 IS - 190 M3 - Article SP - 60026 EP - 60026 SN - 00976326 AB - The article presents information on the notice issued by the Internal Revenue Service of the U.S. Department of Treasury requesting for nominations to serve as a member of the Advisory Committee on Tax Exempt and Government Entities (ACT). It mentions that the last date of receiving nominations or applications is November 2, 2012. It informs that Secretary of the Treasury will appoint the ACT member for a period of two years. KW - MEMBERSHIP KW - NOMINATIONS for office KW - UNITED States KW - UNITED States. Internal Revenue Service KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 82374069; Kirbabas, Mark J. 1; Affiliations: 1: Acting Designated Federal Official, Tax Exempt and Government Entities Division, Internal Revenue Service.; Issue Info: 10/1/2012, Vol. 77 Issue 190, p60026; Thesaurus Term: MEMBERSHIP; Subject Term: NOMINATIONS for office; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82374069&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Yashar, David A. AU - Wojtusiak, Janusz AU - Kaufman, Kenneth AU - Domanski, Piotr A. T1 - A dual-mode evolutionary algorithm for designing optimized refrigerant circuitries for finned-tube heat exchangers. JO - HVAC&R Research JF - HVAC&R Research Y1 - 2012/10// VL - 18 IS - 5 M3 - Article SP - 834 EP - 844 PB - Taylor & Francis Ltd SN - 10789669 AB - Heat exchanger performance is strongly influenced by the refrigerant circuitry, i.e., the connection sequence of the tubes. This article describes an evolutionary computation-based approach for designing an optimized refrigerant circuitry used in an intelligent system for heat exchanger design. The technique used in this design employs two methods to generate designs implemented separately in two modules: the knowledge-based evolutionary computation module and the symbolic-learning-based evolutionary computation module. The optimization example presented in this article employed each module independently and used the combined approach to demonstrate the performance of each module and the power of the combined module approach. The best circuitry designs determined through these optimization runs yielded substantial capacity improvements over the original design; the symbolic-learning- and knowledge-based modules returned circuitry designs that improved the heat exchanger capacity by 2.6% and 4.8%, respectively, while the combined module approach resulted in a circuitry design that improved the capacity by 6.5%. [ABSTRACT FROM AUTHOR] AB - Copyright of HVAC&R Research is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - HEAT exchangers KW - REFRIGERANTS KW - ITERATIVE methods (Mathematics) KW - GENETIC programming (Computer science) KW - AIR flow N1 - Accession Number: 80736541; Yashar, David A. 1; Email Address: dyashar@nist.gov Wojtusiak, Janusz 2 Kaufman, Kenneth 3 Domanski, Piotr A. 1; Affiliation: 1: HVAC&R Equipment Performance Group, National Institute of Standards and Technology, BFRL, 100 Bureau Drive, Mailstop 8631, Gaithersburg, MD, 20899, USA 2: Department of Health Administration and Policy, and Machine Learning and Inference Laboratory, George Mason University, Fairfax, VA, USA 3: Office of Research, Internal Revenue Service, Washington, DC, USA; Source Info: Oct2012, Vol. 18 Issue 5, p834; Subject Term: HEAT exchangers; Subject Term: REFRIGERANTS; Subject Term: ITERATIVE methods (Mathematics); Subject Term: GENETIC programming (Computer science); Subject Term: AIR flow; NAICS/Industry Codes: 332410 Power Boiler and Heat Exchanger Manufacturing; Number of Pages: 11p; Illustrations: 1 Color Photograph, 4 Diagrams, 1 Chart, 2 Graphs; Document Type: Article L3 - 10.1080/10789669.2011.604699 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=80736541&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Two (2) Individuals Pursuant to Executive Order 13224 of September 23, 2001, "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism". JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/24/ VL - 77 IS - 185 M3 - Article SP - 58910 EP - 58911 SN - 00976326 AB - The article presents information on the notice issued by the U.S. Office of Foreign Assets Control, Department of Treasury on topic related to ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.'' It mentions that notice issued related to the terrorist attacks in New York, Pennsylvania and Pentagon. It also presents several blocked persons including Mustafa Youssef and Talal Hamiyah. KW - ABANDONMENT of property KW - TRANSACTION costs KW - TERRORISM KW - UNITED States. Office of Foreign Assets Control KW - YOUSSEF, Mustafa KW - HAMIYAH, Talal N1 - Accession Number: 82191778; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 9/24/2012, Vol. 77 Issue 185, p58910; Thesaurus Term: ABANDONMENT of property; Thesaurus Term: TRANSACTION costs; Subject Term: TERRORISM ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: YOUSSEF, Mustafa; People: HAMIYAH, Talal; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82191778&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Identifying Information for One (1) Individual Designated Pursuant to Executive Order 12947. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/24/ VL - 77 IS - 185 M3 - Article SP - 58911 EP - 58912 SN - 00976326 AB - The article presents information on the notice issued by the U.S. Office of Foreign Assets Control, Department of Treasury related to the identifying information for an individual who was previously designated pursuant to the Executive Order 12947.It mentions that foreign persons involved in the acts of violence that create problem to the Middle East are at higher risk. It also considered Hasan Nasrallah as blocked person. KW - IMMIGRANTS KW - VIOLENCE KW - MIDDLE East KW - UNITED States. Office of Foreign Assets Control KW - NASR Allah, Hasan, 1960- N1 - Accession Number: 82191779; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 9/24/2012, Vol. 77 Issue 185, p58911; Subject Term: IMMIGRANTS; Subject Term: VIOLENCE; Subject: MIDDLE East ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: NASR Allah, Hasan, 1960-; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82191779&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of One (1) Individual Pursuant to Executive Order 13582 of August 17, 2011, "Blocking Property of the Government of Syria and Prohibiting Certain Transactions With Respect to Syria". JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/24/ VL - 77 IS - 185 M3 - Article SP - 58912 EP - 58912 SN - 00976326 AB - The article presents information on the notice issued by the U.S. Office of Foreign Assets Control, Department of Treasury related to ''Blocking Property of the Government of Syria and Prohibiting Certain Transactions With Respect to Syria.'' It mentions that notice related to Executive Order 13582, is effective on September 13, 2012. It also states the list of blocked Nationals including Hasan Nasrallah. KW - TRANSACTION costs KW - EXECUTIVE orders KW - SYRIA KW - UNITED States. Office of Foreign Assets Control KW - NASR Allah, Hasan, 1960- N1 - Accession Number: 82191780; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 9/24/2012, Vol. 77 Issue 185, p58912; Thesaurus Term: TRANSACTION costs; Subject Term: EXECUTIVE orders; Subject: SYRIA ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: NASR Allah, Hasan, 1960-; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=82191780&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Citizens Coinage Advisory Committee; Meeting. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/18/ VL - 77 IS - 181 M3 - Article SP - 57645 EP - 57645 SN - 00976326 AB - The article offers information on the notice issued by the U.S. Department of the Treasury on Citizens Coinage Advisory Committee (CCAC) public meeting to be held in Washington D.C. on September 21, 2012. KW - MEETINGS KW - UNITED States Mint -- Congresses KW - WASHINGTON (D.C.) N1 - Accession Number: 81282761; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 9/18/2012, Vol. 77 Issue 181, p57645; Thesaurus Term: MEETINGS; Subject Term: UNITED States Mint -- Congresses; Subject: WASHINGTON (D.C.); Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=81282761&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Peterson, Richard A. AU - Olekson, Bob AU - Grecco, Chuck AU - McQuaid, Harold F. T1 - LETTERS TO THE EDITOR. JO - Coin World JF - Coin World Y1 - 2012/09/17/ VL - 53 IS - 2736 M3 - Letter SP - 15 EP - 15 SN - 00100447 AB - Several letters to the editor are presented in response to articles in previous issues including "Mint places Order Management System upgrades on hold" in the July 30, 2012 issue, one on the Royal Canadian Mint's move to offer test tokens to collectors, and "Internet still not a substitute for attending a real coin show" in the August 7, 2011 issue. KW - TOKENS KW - COINS KW - EXHIBITIONS KW - LETTERS to the editor KW - UNITED States Mint KW - ROYAL Canadian Mint N1 - Accession Number: 80129319; Peterson, Richard A. 1; Olekson, Bob; Grecco, Chuck; McQuaid, Harold F.; Affiliations: 1: Deputy Director United States Mint; Issue Info: 9/17/2012, Vol. 53 Issue 2736, p15; Thesaurus Term: TOKENS; Thesaurus Term: COINS; Thesaurus Term: EXHIBITIONS; Subject Term: LETTERS to the editor ; Company/Entity: UNITED States Mint ; Company/Entity: ROYAL Canadian Mint; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; Number of Pages: 1/2p; Document Type: Letter; Full Text Word Count: 710 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=80129319&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of Eight (8) Individuals Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/11/ VL - 77 IS - 176 M3 - Article SP - 55901 EP - 55902 SN - 00976326 AB - The article focuses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) regarding publication of names of eight individuals whose properties are blocked. Eight individuals whose property is blocked pursuant to the executive order 13224 "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit or Support Terrorism" includes Amir Hamza, Sajjid Mir and Abdullah Mujahid of Pakistan. KW - TERRORISM KW - ACQUISITION of property KW - PAKISTAN KW - UNITED States. Office of Foreign Assets Control KW - HAMZA, Amir KW - MIR, Sajjid N1 - Accession Number: 80146771; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control.; Issue Info: 9/11/2012, Vol. 77 Issue 176, p55901; Subject Term: TERRORISM; Subject Term: ACQUISITION of property; Subject: PAKISTAN ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: HAMZA, Amir; People: MIR, Sajjid; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=80146771&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Designations of Individuals Pursuant to Executive Order 13581. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/06/ VL - 77 IS - 173 M3 - Article SP - 54946 EP - 54947 SN - 00976326 AB - The article offers information on the publishing of the names of five individuals whose property and interests in property have been blocked by the U.S. Department of the Treasury's Office of Foreign Assets Control. It informs that the order was issued by the President of the International Emergency Economic Powers Act. The individuals whose property has been blocked include Mario Caterino, Antonio Iovine and Michele Zagaria. KW - PROPERTY KW - ASSETS (Accounting) KW - UNITED States. Office of Foreign Assets Control KW - CATERINO, Mario KW - IOVINE, Antonio KW - ZAGARIA, Michele N1 - Accession Number: 79962815; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 9/6/2012, Vol. 77 Issue 173, p54946; Thesaurus Term: PROPERTY; Thesaurus Term: ASSETS (Accounting) ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: CATERINO, Mario; People: IOVINE, Antonio; People: ZAGARIA, Michele; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79962815&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to the Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/06/ VL - 77 IS - 173 M3 - Article SP - 54947 EP - 54948 SN - 00976326 AB - The article offers information on the publishing of the names of three individuals whose property and interests in property have been unblocked by the U.S. Department of the Treasury's Office of Foreign Assets Control. It adds that the unblocking was done in accordance to the U.S. Foreign Narcotics Kingpin Designation Act. The individuals whose property has been unblocked include Alicia Martinez, Carlos Cristino Sarabia Diaz and Nestor Alonso Tarazona Enciso. KW - PROPERTY KW - ASSETS (Accounting) KW - UNITED States. Office of Foreign Assets Control KW - MARTINEZ, Alicia KW - SARABIA Diaz, Carlos Cristino KW - TARAZONA Enciso, Nestor Alonso N1 - Accession Number: 79962816; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 9/6/2012, Vol. 77 Issue 173, p54947; Thesaurus Term: PROPERTY; Thesaurus Term: ASSETS (Accounting) ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: MARTINEZ, Alicia; People: SARABIA Diaz, Carlos Cristino; People: TARAZONA Enciso, Nestor Alonso; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79962816&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 12978. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/06/ VL - 77 IS - 173 M3 - Article SP - 54948 EP - 54949 SN - 00976326 AB - The article offers information on the publishing of the names of five individuals whose property and interests in property have been unblocked by the U.S. Department of the Treasury's Office of Foreign Assets Control. It informs that the order was issued by the President of the International Emergency Economic Powers Act. The individuals whose property has been blocked include Luz Maria Tristan Gil, Maria Cecilia Renteria Caicedo and Hernan Rojas Mejia. KW - PROPERTY KW - ASSETS (Accounting) KW - UNITED States. Office of Foreign Assets Control KW - TRISTAN Gil, Luz Maria KW - RENTERIA Caicedo, Maria Cecilia KW - ROJAS Mejia, Hernan N1 - Accession Number: 79962817; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 9/6/2012, Vol. 77 Issue 173, p54948; Thesaurus Term: PROPERTY; Thesaurus Term: ASSETS (Accounting) ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: TRISTAN Gil, Luz Maria; People: RENTERIA Caicedo, Maria Cecilia; People: ROJAS Mejia, Hernan; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79962817&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Price for the 2012 Annual Uncirculated Dollar Coin Set. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/09/05/ VL - 77 IS - 172 M3 - Article SP - 54659 EP - 54660 SN - 00976326 AB - The article provides information on the prices of annual uncirculated dollar coin set for the year 2012 which is being offered by the U.S. Mint at a price of 54.95 dollars. KW - DOLLAR (Coin) KW - UNITED States Mint N1 - Accession Number: 79962687; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 9/5/2012, Vol. 77 Issue 172, p54659; Subject Term: DOLLAR (Coin) ; Company/Entity: UNITED States Mint; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79962687&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Do, Chau AU - Paley, Irina AD - US Department of Treasury AD - US Department of Treasury T1 - Altruism from the House: The Impact of Home Equity on Charitable Giving JO - Review of Economics of the Household JF - Review of Economics of the Household Y1 - 2012/09// VL - 10 IS - 3 SP - 375 EP - 393 SN - 15695239 N1 - Accession Number: 1323807; Keywords: Altruism; Charity; Homes; Housing; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201209 N2 - This paper exploits the dramatic increase in house prices in early 2000 and the panel nature of the data to investigate the effect of home equity on charitable giving. Using the Panel Study of Income Dynamics from 2001 to 2007, we find that a 10% increase in home equity increases a household's contributions to charity by almost 1%. This is in contrast to the effect of non-housing wealth, which we estimate to be one tenth the magnitude. Our results are consistent with the consumption literature that reports a distinct effect of housing wealth that is significantly larger than that of financial wealth. KW - Household Saving; Personal Finance D14 KW - Altruism; Philanthropy D64 KW - Housing Supply and Markets R31 L3 - http://link.springer.com/journal/volumesAndIssues/11150 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1323807&site=ehost-live&scope=site UR - http://dx.doi.org/10.1007/s11150-011-9123-8 UR - http://link.springer.com/journal/volumesAndIssues/11150 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Additional Designations, Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/08/24/ VL - 77 IS - 165 M3 - Article SP - 51616 EP - 51617 SN - 00976326 AB - The article reports a notice issued by the U.S. Department of Treasury's Office of Foreign Assets Control (OFAC) regarding additional designations under the provisions of the U.S. Foreign Narcotics Kingpin Designation Act, an act to deny significant foreign narcotics traffickers' access to the U.S. financial system and to prohibit all trade and transactions between the traffickers and the U.S. companies and individuals. It mentions that designation will be effective August 15, 2012 onwards. KW - DRUG traffic KW - DRUG control KW - PROHIBITION KW - LAW & legislation KW - NARCOTIC laws -- United States KW - DRUG dealers KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 79593447; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control.; Issue Info: 8/24/2012, Vol. 77 Issue 165, p51616; Thesaurus Term: DRUG traffic; Subject Term: DRUG control; Subject Term: PROHIBITION; Subject Term: LAW & legislation; Subject Term: NARCOTIC laws -- United States; Subject Term: DRUG dealers; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79593447&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Tucker, Beth T1 - Members of Senior Executive Service Performance Review Boards. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/08/21/ VL - 77 IS - 162 M3 - Article SP - 50545 EP - 50546 SN - 00976326 AB - The article reports a notice issued by the U.S. Department of the Treasury's Internal Revenue Service (IRS), which declares the names of several IRS employees including Elizabeth Tucker, Lauren Buschor and Michael Danilack, who will serve as members on IRS's fiscal year 2012 Senior Executive Service (SES) performance review board. It mentions that the effective date for the notice shall be September 1, 2012. KW - REVIEW committees KW - NOMINATIONS for office KW - UNITED States. Internal Revenue Service KW - TUCKER, Elizabeth KW - BUSCHOR, Lauren KW - DANILACK, Michael N1 - Accession Number: 79469939; Tucker, Beth 1; Affiliations: 1: Deputy Commissioner for Operations Support, Internal Revenue Service.; Issue Info: 8/21/2012, Vol. 77 Issue 162, p50545; Thesaurus Term: REVIEW committees; Subject Term: NOMINATIONS for office ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; People: TUCKER, Elizabeth; People: BUSCHOR, Lauren; People: DANILACK, Michael; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79469939&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Unblocking of One (1) Individual Designated Pursuant to Executive Order 13573. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/08/20/ VL - 77 IS - 161 M3 - Article SP - 50210 EP - 50210 SN - 00976326 AB - The article reports a notice issued by the U.S. Office of Foreign Assets Control regarding removal of name of Riyad Hijab, ex-Prime minister of Syria, from the Specially Designated Nationals (SDN) list and thereby releasing his property that had been blocked by the U.S. government. KW - REPOSSESSION KW - UNITED States. Office of Foreign Assets Control KW - HIJAB, Riyad, 1956- N1 - Accession Number: 79564112; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 8/20/2012, Vol. 77 Issue 161, p50210; Thesaurus Term: REPOSSESSION ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 561491 Repossession Services; People: HIJAB, Riyad, 1956-; Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79564112&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of One (1) Entity Pursuant to Executive Order 13582 of August 17, 2011, ''Blocking Property of the Government of Syria and Prohibiting Certain Transactions With Respect to Syria''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/08/17/ VL - 77 IS - 160 M3 - Article SP - 49864 EP - 49865 SN - 00976326 AB - The article offers information about a notice issued by the U.S. Department of the Treasury's Office of Foreign Assets Control regarding blocking the government of Syria's property and prohibiting certain transactions with respect to Syria. It mentions that the effective date of the notice shall be August 10, 2012. KW - INTERNATIONAL relations KW - PROHIBITION KW - SYRIA KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 79389055; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control.; Issue Info: 8/17/2012, Vol. 77 Issue 160, p49864; Thesaurus Term: INTERNATIONAL relations; Subject Term: PROHIBITION; Subject: SYRIA; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 911410 Foreign affairs; NAICS/Industry Codes: 928120 International Affairs; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79389055&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Publication of General Licenses Related to the Burma Sanctions Program. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/08/10/ VL - 77 IS - 155 M3 - Article SP - 47922 EP - 47924 SN - 00976326 AB - The article presents a notice from the Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury regarding the publication of general licenses related to the Burma sanctions program. It mentions that the agency has issued General License No. 16, which authorizes the exportation of financial services to Burma, and General License No. 17, which authorizes new investment in the country. It mentions that the effective date of the licenses is July 11, 2012. KW - FINANCIAL services industry KW - INVESTMENTS KW - UNITED States KW - BURMA KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 79286185; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 8/10/2012, Vol. 77 Issue 155, p47922; Thesaurus Term: FINANCIAL services industry; Thesaurus Term: INVESTMENTS; Subject: UNITED States; Subject: BURMA ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 523930 Investment Advice; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=79286185&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kendall, Keith AU - Olson, Nina E. AU - Highfield, Richard T1 - Taxing time gets tougher. JO - In the Black JF - In the Black Y1 - 2012/08// M3 - Article SP - 020 EP - 023 SN - 18320899 AB - The article discusses the views of three taxation professionals on the merits of a simpler personal tax system and how to achieve it. Doctor Keith Kendall of LA Trobe University says compulsory superannuation was made to convince people to prepare for retirement. Tax Attorney Nina E. Olson suggests greater education for people on tax laws. Tax policy expert Richard Highfield says traditional tax returns should be replaced with something that is automated and take the pressure off the taxpayers. KW - INCOME tax KW - PENSIONS KW - TAXATION -- Law & legislation KW - TAX returns KW - KENDALL, Keith KW - OLSON, Nina E. KW - HIGHFIELD, Richard N1 - Accession Number: 78401789; Kendall, Keith 1; Olson, Nina E. 2; Highfield, Richard 3; Affiliations: 1: Tax Academic and Lawyer, Latrobe University; 2: Tax Attorney National Taxpayer Advocate, US Internal Revenue Service; 3: Tax Policy Expert, OECD Centre for Tax Policy and Administration; Issue Info: Aug2012, p020; Thesaurus Term: INCOME tax; Thesaurus Term: PENSIONS; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX returns; NAICS/Industry Codes: 526111 Trusteed pension funds; NAICS/Industry Codes: 921130 Public Finance Activities; People: KENDALL, Keith; People: OLSON, Nina E.; People: HIGHFIELD, Richard; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78401789&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 12978. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/30/ VL - 77 IS - 146 M3 - Article SP - 44718 EP - 44719 SN - 00976326 AB - The article presents a notice issued by the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) regarding the Specially Designated Nationals (SDN) and Blocked Persons list removal pursuant to Executive Order 12978. The notice lists nine individuals and four entities that were blocked on October 21, 1995 and unblocked on July 24, 2012. An overview is provided of the Act with respect to the unblocking of the designated foreign narcotics traffickers and organizations. KW - DRUG traffic KW - NARCOTIC laws -- United States KW - EXECUTIVE orders KW - DRUG control -- United States KW - DRUG dealers -- Legal status, laws, etc. KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 78560501; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 7/30/2012, Vol. 77 Issue 146, p44718; Thesaurus Term: DRUG traffic; Subject Term: NARCOTIC laws -- United States; Subject Term: EXECUTIVE orders; Subject Term: DRUG control -- United States; Subject Term: DRUG dealers -- Legal status, laws, etc.; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78560501&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam T1 - Designation of One (1) Entity Pursuant to Executive Order 13572 of April 29, 2011, ''Blocking Property of Certain Persons With Respect to Human Rights Abuses in Syria''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/25/ VL - 77 IS - 143 M3 - Article SP - 43658 EP - 43658 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) that informs on the designation of one entity in pursuant to Executive Order 13572 of May April 29, 2011. It notes that Drex Technologies of Virgin Island has been identified as Specially Designated Nationals and Blocked Persons. The effectivity of the notice will be on July 18, 2012. KW - EXECUTIVE orders KW - VIRGIN Islands KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - DREX Technologies (Company) N1 - Accession Number: 78337301; Szubin, Adam 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 7/25/2012, Vol. 77 Issue 143, p43658; Subject Term: EXECUTIVE orders; Subject: VIRGIN Islands; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: DREX Technologies (Company); Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78337301&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam T1 - Designation of Twenty-Nine (29) Individuals Pursuant to Executive Order 13573 of May 18, 2011, ''Blocking Property of Senior Officials of the Government of Syria''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/25/ VL - 77 IS - 143 M3 - Article SP - 43658 EP - 43659 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) that informs on the designation of 25 individuals in pursuant to Executive Order 13573 of May 18, 2011. It notes that Hazwan Al-Wazz, Mahmoud, Ibrahim Said and Yasser Al-Sibael are among the individuals included in the Specially Designated Nationals and Blocked Persons. The effectivity of the designation will be on July 18, 2012. KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - AL-Sibael, Yasser KW - SAID, Ibrahim KW - AL-Wazz, Hazwan N1 - Accession Number: 78337302; Szubin, Adam 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 7/25/2012, Vol. 77 Issue 143, p43658; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: AL-Sibael, Yasser; People: SAID, Ibrahim; People: AL-Wazz, Hazwan; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78337302&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Actions Taken Pursuant to Executive Order 13382. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/25/ VL - 77 IS - 143 M3 - Article SP - 43659 EP - 43660 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) that informs on the designations pursuant to Executive Order 13382. It mentions the list of Specially Designated Nationals and Blocked Persons whose property and interests in property are blocked. The effectivity of the designations will take effect on July 18, 2012. KW - INTERNATIONAL law KW - EXECUTIVE orders KW - ALIEN property KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 78337303; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 7/25/2012, Vol. 77 Issue 143, p43659; Thesaurus Term: INTERNATIONAL law; Subject Term: EXECUTIVE orders; Subject Term: ALIEN property; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78337303&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Price for the 2012 American Eagle Silver Proof Coin. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/25/ VL - 77 IS - 143 M3 - Article SP - 43662 EP - 43662 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Mint which informs about the lowering of the price of the 2012 American Eagle Silver Proof Coin for $54.95. KW - AMERICAN coins KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 78337305; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 7/25/2012, Vol. 77 Issue 143, p43662; Subject Term: AMERICAN coins; Subject: UNITED States ; Company/Entity: UNITED States Mint; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78337305&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of 1 Individual and 2 Entities Designated Pursuant to Executive Order 13315. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/24/ VL - 77 IS - 142 M3 - Article SP - 43429 EP - 43429 SN - 00976326 AB - The article presents a notice from the U.S. Treasury Department's Office of Foreign Assets Control (OFAC) regarding the removal of the names of an individual and two entities of Iraq from the list of Specially Designated Nationals and Blocked Persons (SDN List). It notes that the said removal took effect last July 17, 2012. The individual and entities include Nabil Victor Karam, Alfa Co. Ltd. for International Trading and Marketing, and Trading and Transport Services Co. Ltd. KW - BLOCKADE KW - UNITED States KW - IRAQ KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury KW - ALFA Co. Ltd. for International Trading & Marketing KW - TRADING & Transport Services Co. Ltd. KW - KARAM, Nabil Victor N1 - Accession Number: 78329781; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 7/24/2012, Vol. 77 Issue 142, p43429; Thesaurus Term: BLOCKADE; Subject: UNITED States; Subject: IRAQ ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: ALFA Co. Ltd. for International Trading & Marketing ; Company/Entity: TRADING & Transport Services Co. Ltd.; NAICS/Industry Codes: 921130 Public Finance Activities; People: KARAM, Nabil Victor; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78329781&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of 2 Individuals and 2 Entities Pursuant to Executive Order 13224 of September 23, 2001, "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism". JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/13/ VL - 77 IS - 135 M3 - Article SP - 41477 EP - 41479 SN - 00976326 AB - The article provides information on a notice from the U.S. Department of Treasury Office of Foreign Assets Control on the designation of two persons and two entities whose property and interest in property are blocked under Executive Order 13224. It offers a background of the Executive Order which prohibits transactions with individuals who commit or support terrorism and blocks their property. These individuals and entities include Haji Abdul Sattar Barakzai and Roshan Money Exchange. KW - ALIEN property -- Law & legislation KW - EXECUTIVE orders KW - TERRORISTS -- United States KW - TERRORISM KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 78040118; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 7/13/2012, Vol. 77 Issue 135, p41477; Subject Term: ALIEN property -- Law & legislation; Subject Term: EXECUTIVE orders; Subject Term: TERRORISTS -- United States; Subject Term: TERRORISM; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78040118&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Designation of Persons Whose Property and Interests in Property Are Blocked Pursuant to Executive Order 13536 of April 12, 2010, ''Blocking Property of Certain Persons Contributing to the Conflict in Somalia''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/11/ VL - 77 IS - 133 M3 - Article SP - 40948 EP - 40949 SN - 00976326 AB - The article presents information on the notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury regarding the publication of six individuals including Muhammad Suhayl Salim, Ahmed Abubaker Shariff and Mohammad Aboud Rogo whose properties have been blocked in accordance with the executive order 13536 related to national conflict in Somalia. This notice has been issued in accordance with the U.S. International Emergency Economic Powers Act. KW - EXECUTIVE orders KW - SOMALIA KW - UNITED States. Office of Foreign Assets Control KW - SALIM, Muhammad Suhayl KW - SHARIFF, Ahmed Abubaker N1 - Accession Number: 78039892; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 7/11/2012, Vol. 77 Issue 133, p40948; Subject Term: EXECUTIVE orders; Subject: SOMALIA ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: SALIM, Muhammad Suhayl; People: SHARIFF, Ahmed Abubaker; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78039892&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Price for the 2012 American Eagle Silver Uncirculated Coin. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/10/ VL - 77 IS - 132 M3 - Article SP - 40704 EP - 40704 SN - 00976326 AB - The article reports on the announcement of the U.S. Mint regarding the price of the 2012 American Eagle Silver Uncirculated Coin, which will be offered for sale at a price of $45.95. KW - COINS KW - SALES & prices KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 78039795; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 7/10/2012, Vol. 77 Issue 132, p40704; Thesaurus Term: COINS; Subject Term: SALES & prices; Subject: UNITED States ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; Number of Pages: 1p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78039795&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Identifying Information Associated With Persons Whose Property and Interests in Property Are Blocked Pursuant to the Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/07/03/ VL - 77 IS - 128 M3 - Article SP - 39573 EP - 39573 SN - 00976326 AB - The article focuses on the information on the persons whose interests and property were obstructed consistent to the Foreign Narcotics Kingpin Designation Act, ublished by the Office of Foreign Assets Control (OFAC). It offers a brief history of the Kingpin Act, which sets up a scheme focused on activities of foreign traffickers of narcotics and their groups. It mentions the three individuals identified such as Naser Kelmendi, Jose Antonio Soto Gastelum and Sayid Wazir Shah. KW - DRUG traffic KW - DRUG control KW - LAW & legislation KW - UNITED States. Office of Foreign Assets Control KW - KELMENDI, Naser KW - SOTO Gastelum, Jose Antonio KW - WAZIR Shah, Sayid N1 - Accession Number: 77698957; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 7/3/2012, Vol. 77 Issue 128, p39573; Thesaurus Term: DRUG traffic; Subject Term: DRUG control; Subject Term: LAW & legislation ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: KELMENDI, Naser; People: SOTO Gastelum, Jose Antonio; People: WAZIR Shah, Sayid; Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=77698957&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Heim, Bradley T. AU - Lurie, Ithai Z. AU - Ramnath, Shanthi P. AD - IN U AD - US Department of Treasury AD - US Department of Treasury T1 - Immigrant-Native Differences in Employment-Based Retirement Plan Participation JO - Journal of Pension Economics and Finance JF - Journal of Pension Economics and Finance Y1 - 2012/07// VL - 11 IS - 3 SP - 365 EP - 388 SN - 14747472 N1 - Accession Number: 1322863; Keywords: Demographics; Retirement; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201209 N2 - This paper examines differences between immigrant and native employees in retirement plan participation using SIPP data. We find that the participation rate among natives is 60 percent, while the native-immigrant participation gap ranges from 10.9 percentage points for naturalized citizens to 35.4 percentage points for non-permanent residents. Controlling for demographic and job characteristics can explain up to half of the gap. Decomposing the overall immigrant-native difference into differences in employer offers, plan eligibility, and plan take-up shows that the likelihood of working for an employer that offers a plan is the primary driver of the overall gap. KW - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination J15 KW - Retirement; Retirement Policies J26 KW - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions J32 L3 - http://journals.cambridge.org/action/displayBackIssues?jid=PEF UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1322863&site=ehost-live&scope=site UR - http://journals.cambridge.org/action/displayBackIssues?jid=PEF DP - EBSCOhost DB - ecn ER - TY - CONF AU - Motl, David T1 - Notification of Citizens Coinage Advisory Committee June 26, 2012, Public Meeting. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/06/13/ VL - 77 IS - 114 M3 - Proceeding SP - 35480 EP - 35480 SN - 00976326 AB - The article offers information on a meeting of the U.S. Mint to be held in Washington D.C. on June 26, 2012. KW - MEETINGS KW - UNITED States Mint -- Congresses KW - WASHINGTON (D.C.) N1 - Accession Number: 77364588; Motl, David 1; Affiliations: 1: Acting Deputy Director, United States Mint.; Issue Info: 6/13/2012, Vol. 77 Issue 114, p35480; Thesaurus Term: MEETINGS; Subject Term: UNITED States Mint -- Congresses; Subject: WASHINGTON (D.C.); Number of Pages: 1/3p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=77364588&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Designation of Entity Pursuant to Executive Order 13382. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/06/12/ VL - 77 IS - 113 M3 - Article SP - 35114 EP - 35114 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury regarding the publication of the name of one Syria-based business entity whose property has been blocked in accordance with the executive order titled "Blocking Property of Weapons of Mass Destruction Proliferators and Their Supporters." It informs that the property of the company Syria International Islamic Bank has been blocked. KW - BUSINESS enterprises -- Law & legislation KW - ASSET forfeiture KW - EXECUTIVE orders KW - ARMS control KW - UNITED States. Office of Foreign Assets Control KW - SYRIA International Islamic Bank (Company) N1 - Accession Number: 77245388; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 6/12/2012, Vol. 77 Issue 113, p35114; Thesaurus Term: BUSINESS enterprises -- Law & legislation; Subject Term: ASSET forfeiture; Subject Term: EXECUTIVE orders; Subject Term: ARMS control ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: SYRIA International Islamic Bank (Company); Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=77245388&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Price for the 2012 American Eagle San Francisco Two-Coin Silver Proof Set. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/06//6/1/2012 VL - 77 IS - 106 M3 - Article SP - 32716 EP - 32716 SN - 00976326 AB - The article offers information that U.S. Mint is offering the 2012 American Eagle San Francisco two coin silver proof set at a price of 149.95 U.S. dollars. KW - COINS KW - SALES & prices KW - UNITED States Mint N1 - Accession Number: 76436339; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 6/1/2012, Vol. 77 Issue 106, p32716; Thesaurus Term: COINS; Subject Term: SALES & prices ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; Number of Pages: 1/4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=76436339&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Ambrosio, Fabio T1 - Tax Advocacy at Work: Knowing and Executing Your Strategy. JO - Journal of Tax Practice & Procedure JF - Journal of Tax Practice & Procedure Y1 - 2012/06//Jun/Jul2012 VL - 14 IS - 3 M3 - Article SP - 25 EP - 50 SN - 15299279 AB - The article discusses the value of tax advocacy in reducing the risk of tax clients and how tax practitioners can achieve an effective tax advocacy. It looks at the role of the Office of Appeals in resolving U.S. Internal Revenue Service (IRS)/taxpayer compliance dispute, the process of making an appeal, and the strategic similarity of tax practice and the game of chess. It urges tax practitioners to be informed about the Appeals process and to know the facts that support the appeal. KW - TAXPAYER compliance KW - TAX protests & appeals KW - TAXATION KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 78049337; Ambrosio, Fabio 1; Affiliations: 1: Appeals Officer, Estate & Gift Tax, Internal Revenue Service; Issue Info: Jun/Jul2012, Vol. 14 Issue 3, p25; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: TAX protests & appeals; Thesaurus Term: TAXATION; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=78049337&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Shulman, Douglas H.1 AU - Ozanus, Scott2 T1 - Session 1. Opening Keynote Address: The Truth About Tax Risk Management Today. JO - Taxes: The Tax Magazine JF - Taxes: The Tax Magazine J1 - Taxes: The Tax Magazine PY - 2012/06// Y1 - 2012/06// VL - 90 IS - 6 CP - 6 M3 - Speech SP - 11 EP - 106 SN - 00400181 AB - The article presents a keynote address by Doug Shulman, commissioner of the U.S. Internal Revenue Service (IRS), on the reduction of administrative tax risk, the IRS Industry Issue Resolution Program (IIR), and the use of Fast Track Settlements. Information is provided on multinational administrative tax risk and uncertain tax position initiatives. KW - Taxation -- Law & legislation -- United States KW - Internal revenue law -- United States KW - Shulman, Doug KW - United States. Internal Revenue Service N1 - Accession Number: 76504596; Authors:Shulman, Douglas H. 1; Ozanus, Scott 2; Affiliations: 1: 47th Commissioner of Internal Revenue Service; 2: Vice Chair of Tax, KPMG LLP; Subject: Shulman, Doug; Subject: Taxation -- Law & legislation -- United States; Subject: Internal revenue law -- United States; Subject: United States. Internal Revenue Service; Subject: United States; Number of Pages: 6p; Record Type: Speech UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=76504596&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Stiff, Linda1 AU - Hartnett, Dave2 AU - Miller, Steven T.3 AU - Wilkins, William J.4 T1 - Session 8. Government's View of Tax Risk: What Drives Guidance and Enforcement? JO - Taxes: The Tax Magazine JF - Taxes: The Tax Magazine J1 - Taxes: The Tax Magazine PY - 2012/06// Y1 - 2012/06// VL - 90 IS - 6 CP - 6 M3 - Article SP - 77 EP - 111 SN - 00400181 AB - The article presents a discussion panel focusing on the U.S. government's view of tax risk. Topics include the importance of taxpayer compliance to governments, the enforcement of tax policies, and the British government's view on tax risks. Information is provided on the increase in global tax enforcement. KW - Taxation -- Law & legislation KW - Taxpayer compliance KW - Tax collection N1 - Accession Number: 76504603; Authors:Stiff, Linda 1; Hartnett, Dave 2; Miller, Steven T. 3; Wilkins, William J. 4; Affiliations: 1: Managing Director, PwC; 2: Permanent Secretary for Tax, Her Majesty's Revenue and Customs; 3: Deputy Commissioner for Services and Enforcement, Internal Revenue Service; 4: Chief Counsel, Internal Revenue Service; Subject: Taxation -- Law & legislation; Subject: Taxpayer compliance; Subject: Tax collection; Subject: United States; Subject: Great Britain; Number of Pages: 11p; Record Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lft&AN=76504603&site=ehost-live&scope=site DP - EBSCOhost DB - lft ER - TY - JOUR AU - Judson, Victoria A. AU - Bostick, George H. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen AU - Miller, Steven T. T1 - Part IV. Items of General Interest. JO - Internal Revenue Bulletin JF - Internal Revenue Bulletin Y1 - 2012/05/29/ VL - 2012 IS - 22 M3 - Article SP - 965 EP - 968 SN - 00205761 AB - The article offers information on a notice issued by the U.S. Department of Health and Human Services to invite public comments on minimizing the loss of insurance coverage in group health plans. It informs that the coverage protects against the health insurance claims which are unpredictable in nature. It also reports on the data availability on the terms of stop loss insurance among self-insured employers' group health plans. KW - PUBLIC opinion KW - HEALTH insurance KW - HEALTH insurance claims KW - MEDICAL policy -- United States KW - UNITED States KW - UNITED States. Dept. of Health & Human Services N1 - Accession Number: 77469253; Judson, Victoria A. 1; Bostick, George H. 2; Borzi, Phyllis C. 3; Tavenner, Marilyn 4; Sebelius, Kathleen 5; Miller, Steven T. 6; Affiliations: 1: Division Counsel/ Associate Chief Counsel, Tax Exempt and Government Entities, Internal Revenue Service, Department of the Treasury.; 2: Benefits Tax Counsel, Department of the Treasury.; 3: Assistant Secretary, Employee Benefits Security Administration, Department of Labor.; 4: Acting Administrator, Centers for Medicare & Medicaid Services.; 5: Secretary, Department of Health and Human Services.; 6: Deputy Commissioner for Services and Enforcement.; Issue Info: 5/29/2012, Vol. 2012 Issue 22, p965; Thesaurus Term: PUBLIC opinion; Thesaurus Term: HEALTH insurance; Thesaurus Term: HEALTH insurance claims; Subject Term: MEDICAL policy -- United States; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of Health & Human Services; NAICS/Industry Codes: 524291 Claims Adjusting; NAICS/Industry Codes: 923120 Administration of Public Health Programs; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=77469253&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of 2 Individuals Pursuant to Executive Order 13224 of September 23, 2001: Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/05/24/ VL - 77 IS - 101 M3 - Article SP - 31067 EP - 31068 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury regarding the publication of the names of two Afghanistan individuals whose properties have been blocked in accordance with the executive order 13224. These individuals are Abdul Bari and Bakht Gul. This notice has been issued as these people were involved in supporting terrorism. KW - GOVERNMENT publications KW - EXECUTIVE orders KW - TERRORISM -- United States KW - AFGHANISTAN KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - GUL, Bakht KW - BARI, Abdul N1 - Accession Number: 76338861; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 5/24/2012, Vol. 77 Issue 101, p31067; Subject Term: GOVERNMENT publications; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM -- United States; Subject: AFGHANISTAN; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: GUL, Bakht; People: BARI, Abdul; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=76338861&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Additional Identifying Information Associated With Persons Whose Property and Interests in Property Are Blocked Pursuant to Executive Order 13606 of April 22, 2012: Blocking Property and Suspending Entry Into United States of Certain Persons With Respect to Grave Human Rights Abuses by Governments of Iran and Syria via Information Technology JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/05/24/ VL - 77 IS - 101 M3 - Article SP - 31068 EP - 31069 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury regarding the publication of the names of one individual and six entities whose properties have been blocked in accordance with the executive order 13224. The individual is Ali Mamluk the entities are Datak Telecom, Syriatel and Islamic Revolutionary Guard Corps. This notice has been issued as these people were involved in supporting terrorism. KW - GOVERNMENT publications KW - EXECUTIVE orders KW - TERRORISM -- United States KW - UNITED States. Office of Foreign Assets Control KW - SYRIATEL (Company) KW - MAMLUK, Ali N1 - Accession Number: 76338862; Hammerle, Barbara C. 1; Affiliations: 1: Deputy Director, Office of Foreign Assets Control; Issue Info: 5/24/2012, Vol. 77 Issue 101, p31068; Subject Term: GOVERNMENT publications; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM -- United States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: SYRIATEL (Company); People: MAMLUK, Ali; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=76338862&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Pricing for the 2012 America the Beautiful Quarters Five Ounce Silver Uncirculated CoinsTM. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/05/24/ VL - 77 IS - 101 M3 - Article SP - 31069 EP - 31069 SN - 00976326 AB - The article presents information that the U.S. Mint is offering the 2012 America the Beautiful Quarters Five Ounce Silver Uncirculated Coins at a price of 204.95 U.S. dollars. KW - COINS KW - AMERICAN coins KW - SALES & prices KW - UNITED States Mint N1 - Accession Number: 76338863; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 5/24/2012, Vol. 77 Issue 101, p31069; Thesaurus Term: COINS; Subject Term: AMERICAN coins; Subject Term: SALES & prices ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; Number of Pages: 1/6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=76338863&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Battle, John H. T1 - Additional Designations, Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/05/18/ VL - 77 IS - 97 M3 - Article SP - 29755 EP - 29755 SN - 00976326 AB - The article offers information on a notice issued by the U.S. Department of Treasury based on the blocking of property and the interests in property by the department's Office of Foreign Assets Control (OFAC) based on the U.S. Foreign Narcotics Kingpin Designation Act which will be subject to the jurisdiction of the U.S. The person will be sanctioned in the case of providing material assistance of playing significant role in narcotics trafficking. KW - SANCTIONS (Law) KW - JURISDICTION -- United States KW - DRUGS & crime KW - NARCOTICS KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 76112155; Battle, John H. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control.; Issue Info: 5/18/2012, Vol. 77 Issue 97, p29755; Thesaurus Term: SANCTIONS (Law); Subject Term: JURISDICTION -- United States; Subject Term: DRUGS & crime; Subject Term: NARCOTICS; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 414510 Pharmaceuticals and pharmacy supplies merchant wholesalers; NAICS/Industry Codes: 325410 Pharmaceutical and medicine manufacturing; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=76112155&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Supplemental Identification Information for One Entity Designated Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/27/ VL - 77 IS - 82 M3 - Article SP - 25233 EP - 25234 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury to declare that it has blocked the property and interests in property of a business organization. The declaration has been made in accordance with the U.S. International Emergency Economic Powers Act, the U.S. United Nations Participation Act of 1945, and the Executive Order 13224. The declaration is effective from April 19, 2012. KW - BUSINESS enterprises KW - INTERNATIONAL economic assistance KW - EXECUTIVE orders KW - LAW & legislation KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 75055934; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 4/27/2012, Vol. 77 Issue 82, p25233; Thesaurus Term: BUSINESS enterprises; Thesaurus Term: INTERNATIONAL economic assistance; Subject Term: EXECUTIVE orders; Subject Term: LAW & legislation; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 928120 International Affairs; NAICS/Industry Codes: 926110 Administration of General Economic Programs; NAICS/Industry Codes: 911420 International assistance; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=75055934&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of One Individual Specially Designated Global Terrorist Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/27/ VL - 77 IS - 82 M3 - Article SP - 25234 EP - 25234 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury to declare that it has blocked the property and interests in property of a business organization. The declaration has been made in accordance with the U.S. International Emergency Economic Powers Act, the U.S. United Nations Participation Act of 1945, and the Executive Order 13224. The declaration is effective from April 19, 2012. KW - BUSINESS enterprises KW - INTERNATIONAL economic assistance KW - EXECUTIVE orders KW - LAW & legislation KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 75055935; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 4/27/2012, Vol. 77 Issue 82, p25234; Thesaurus Term: BUSINESS enterprises; Thesaurus Term: INTERNATIONAL economic assistance; Subject Term: EXECUTIVE orders; Subject Term: LAW & legislation; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 928120 International Affairs; NAICS/Industry Codes: 926110 Administration of General Economic Programs; NAICS/Industry Codes: 911420 International assistance; Number of Pages: 1/2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=75055935&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Peterson, Richard A. T1 - Meeting of Notification of Citizens Coinage Advisory Committee. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/10/ VL - 77 IS - 69 M3 - Proceeding SP - 21621 EP - 21622 SN - 00976326 AB - The article offers information on a meting of the U.S. Mint to be held in Washington D.C. on April 26, 2012. KW - MEETINGS KW - UNITED States Mint -- Congresses KW - WASHINGTON (D.C.) N1 - Accession Number: 74284865; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 4/10/2012, Vol. 77 Issue 69, p21621; Thesaurus Term: MEETINGS; Subject Term: UNITED States Mint -- Congresses; Subject: WASHINGTON (D.C.); Number of Pages: 2p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74284865&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Blocked Persons Pursuant to Executive Order 13067 and Executive Order 13412. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/09/ VL - 77 IS - 68 M3 - Article SP - 21154 EP - 21155 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury in order to declare the names of two entities whose property and interests in property have been unblocked. The declaration will be made in accordance with the executive orders and the U.S. International Emergency Economic Powers Act. The list of Specially Designated Nationals and Blocked Persons has been effective since February 1, 2012. KW - EXECUTIVE orders KW - ALIEN property KW - LISTS KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 74284732; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 4/9/2012, Vol. 77 Issue 68, p21154; Subject Term: EXECUTIVE orders; Subject Term: ALIEN property; Subject Term: LISTS; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74284732&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Miller, Steven T. AU - McMahon, Emily S. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - Part I. Rulings and Decisions Under the Internal Revenue Code of 1986. JO - Internal Revenue Bulletin JF - Internal Revenue Bulletin Y1 - 2012/04/09/ VL - 2012 IS - 15 M3 - Article SP - 723 EP - 788 SN - 00205761 AB - The article focuses on the section one of the Internal Revenue Bulletin which reflects on the proposed income tax regulations and decisions based on the provisions of the U.S. Internal Revenue Code of 1986. The article informs that these revenue ruling emphasizes to taxpayers and promoters to fulfill the legal liability for the payment of foreign income tax in certain circumstances. It also informs that these proposed regulations will be effective from February 14, 2012. KW - TAX administration & procedure KW - TAXATION -- Law & legislation KW - INCOME tax -- Law & legislation KW - REVENUE rulings KW - TAXPAYER Assistance Program KW - UNITED States N1 - Accession Number: 74439335; Miller, Steven T. 1; McMahon, Emily S. 2; Borzi, Phyllis C. 3; Tavenner, Marilyn 4; Sebelius, Kathleen 5; Affiliations: 1: Deputy Commissioner for Services and Enforcement, Internal Revenue Service; 2: Acting Assistant Secretary of the Treasury (Tax Policy); 3: Assistant Secretary, Employee Benefits Security Administration, Department of Labor; 4: Acting Administrator, Centers for Medicare & Medicaid Services; 5: Secretary, Department of Health and Human Services; Issue Info: 4/9/2012, Vol. 2012 Issue 15, p723; Thesaurus Term: TAX administration & procedure; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: INCOME tax -- Law & legislation; Thesaurus Term: REVENUE rulings; Subject Term: TAXPAYER Assistance Program; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 66p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74439335&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam T1 - Designation of Three Individuals Pursuant to Executive Order 13573 of May 18, 2011, "Blocking Property of Senior Officials of the Government of Syria". JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/05/ VL - 77 IS - 66 M3 - Article SP - 20693 EP - 20694 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of Treasury regarding publishing of names of three individuals whose property has been blocked in Syria including Munir Adanov, Deputy chief of general staff of the Syrian Army, Dawood Rajiha, Minister of defense in Syria, and Zuhayr Shalish, Major General of Syria. The names have been published in accordance with the executive order 13573. KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - RAJHA, Dawoud, 1947-2012 KW - SHALISH, Zuhayr KW - ADANOV, Munir N1 - Accession Number: 74236469; Szubin, Adam 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 4/5/2012, Vol. 77 Issue 66, p20693; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: RAJHA, Dawoud, 1947-2012; People: SHALISH, Zuhayr; People: ADANOV, Munir; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74236469&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of 4 Individuals and 2 Entities Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/04/03/ VL - 77 IS - 64 M3 - Article SP - 20124 EP - 20125 SN - 00976326 AB - The article discusses on a notice issued by the U.S. Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury to declare the names of the individuals and business organizations whose property and interests in property will be blocked by the OFAC if they commit or support terrorism. The declaration will be made in accordance with the Executive Order 13224 and the U.S. International Emergency Economic Powers Act. The declaration will be effective from March 27, 2012. KW - BUSINESS enterprises KW - TERRORISM KW - TERRORISTS KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 74166472; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 4/3/2012, Vol. 77 Issue 64, p20124; Thesaurus Term: BUSINESS enterprises; Subject Term: TERRORISM; Subject Term: TERRORISTS; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74166472&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Do, Chau AD - Office of the Comptroller of the Currency, US Department of Treasury T1 - Withdrawing Home Equity: Differences across Race and Ethnicity JO - Housing Studies JF - Housing Studies Y1 - 2012/04// VL - 27 IS - 3 SP - 299 EP - 323 SN - 02673037 N1 - Accession Number: 1315010; Keywords: Homeowners; Homes; Housing; Race; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201208 N2 - Extracting home equity has become increasingly popular in the last decade, especially among subprime borrowers. Using the American Housing Survey, this paper examines the differences in the propensity to extract home equity across non-Hispanic black, Hispanic and non-Hispanic white homeowners in the United States. It focuses on two popular types of methods to extract home equity-cash-out refinance and home equity lines of credit. Controlling for housing and socio-economic characteristics, the study finds differences in the extensive margin in withdrawing equity, but not in the intensive margin. That is, while Non-Hispanic black homeowners are less likely to extract home equity in general than non-Hispanic whites there is no difference in the amount of equity withdrawn. However, much of this difference is driven by their lower propensity to withdraw equity using a home equity line of credit; non-Hispanic black and Hispanic homeowners are just as likely to withdraw equity using a cash-out refinance than non-Hispanic white homeowners. KW - Household Saving; Personal Finance D14 KW - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination J15 KW - Housing Supply and Markets R31 L3 - http://www.tandfonline.com/loi/chos20 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1315010&site=ehost-live&scope=site UR - http://www.tandfonline.com/loi/chos20 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Peterson, Richard A. T1 - Update to the January 6, 2012, Federal Register Notice on Prices for 2012 Products Featuring $1 Coins. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/27/ VL - 77 IS - 59 M3 - Article SP - 18307 EP - 18307 SN - 00976326 AB - The article offers information on a notice issued by the U.S. Mint of the U.S Department of the Treasury regarding an update on the prices for 2012 products featuring 1 U.S. dollars coin. KW - DOLLAR, American (Coin) KW - UNITED States Mint KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 74076452; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 3/27/2012, Vol. 77 Issue 59, p18307; Subject Term: DOLLAR, American (Coin) ; Company/Entity: UNITED States Mint ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 1/3p; Illustrations: 1 Chart; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74076452&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Ducrest, John P. T1 - Give TAG Another Two Years -- at Least. JO - American Banker JF - American Banker Y1 - 2012/03/22/ VL - 177 IS - 45 M3 - Opinion SP - 8 EP - 8 PB - SourceMedia, Inc. SN - 00027561 AB - The article argues the Transaction Account Guarantee (TAG) federal insurance program should be extended two years because that will help ensure public confidence in U.S. depository institutions and support stability in the banking industry. KW - DEPOSIT insurance KW - GOVERNMENT programs KW - UNITED States N1 - Accession Number: 73768084; Ducrest, John P. 1,2; Affiliations: 1: commissioner, Louisiana Office of Financial Institutions; 2: chairman, Conference of State Bank Supervisors; Issue Info: 3/22/2012, Vol. 177 Issue 45, p8; Thesaurus Term: DEPOSIT insurance; Thesaurus Term: GOVERNMENT programs; Subject Term: UNITED States; Number of Pages: 2/5p; Document Type: Opinion; Full Text Word Count: 553 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73768084&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Miller, Steven T. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - Certain Preventive Services Under the Affordable Care Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/21/ VL - 77 IS - 55 M3 - Article SP - 16501 EP - 16508 SN - 00976326 AB - The article presents information on a notice of proposed rulemaking issued by the U.S. Internal Revenue Service, the U.S. Employee Benefits Security Administration of the U.S. Department of Labor, and the U.S. Centers for Medicare and Medicaid Services to declare the amendments in the regulations related to preventive health services and insurance in accordance with the U.S. Patient Protection and Affordable Care Act. The public comments have been invited till June 19, 2012. KW - PUBLIC opinion KW - PREVENTIVE health services -- Law & legislation KW - UNITED States KW - CENTERS for Medicare & Medicaid Services (U.S.) KW - UNITED States. Internal Revenue Service KW - UNITED States. Dept. of Labor. Employee Benefits Security Administration KW - UNITED States. Patient Protection & Affordable Care Act N1 - Accession Number: 73934966; Miller, Steven T. 1; Borzi, Phyllis C. 2; Tavenner, Marilyn 3; Sebelius, Kathleen 4; Affiliations: 1: Deputy Commissioner for Services and Enforcement, Internal Revenue Service.; 2: Assistant Secretary, Employee Benefits Security Administration, Department of Labor.; 3: Acting Administrator, Centers for Medicare & Medicaid Services.; 4: Secretary, Department of Health and Human Services.; Issue Info: 3/21/2012, Vol. 77 Issue 55, p16501; Thesaurus Term: PUBLIC opinion; Subject Term: PREVENTIVE health services -- Law & legislation; Subject: UNITED States ; Company/Entity: CENTERS for Medicare & Medicaid Services (U.S.) ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNITED States. Dept. of Labor. Employee Benefits Security Administration; Reviews & Products: UNITED States. Patient Protection & Affordable Care Act; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); Number of Pages: 8p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73934966&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Pricing for the 2012 American Eagle Silver Proof Coin. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/15/ VL - 77 IS - 51 M3 - Article SP - 15457 EP - 15458 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Mint of the U.S. Department of the Treasury regarding sale of 2012 American Eagle Silver Proof Coin at 59.95 U.S. dollars. KW - COINS KW - PROOF coins KW - SALES & prices KW - UNITED States Mint N1 - Accession Number: 73897031; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 3/15/2012, Vol. 77 Issue 51, p15457; Thesaurus Term: COINS; Subject Term: PROOF coins; Subject Term: SALES & prices ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73897031&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Identification of an Entity Pursuant to Executive Order 13582 of August 17, 2011, ''Blocking Property of the Government of Syria and Prohibiting Certain Transactions With Respect to Syria.''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/12/ VL - 77 IS - 48 M3 - Article SP - 14592 EP - 14592 SN - 00976326 AB - The article reports that the U.S. Office of Foreign Assets Control has blocked the property of General Radio and Television Corp. in Syria in accordance of the Executive Order 13582. KW - EXECUTIVE orders KW - SYRIA KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 73530692; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 3/12/2012, Vol. 77 Issue 48, p14592; Subject Term: EXECUTIVE orders; Subject: SYRIA ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73530692&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additions to the Identifying Information for an Individual Previously Designated Pursuant to the Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/12/ VL - 77 IS - 48 M3 - Article SP - 14594 EP - 14596 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control regarding publication of additional identifying information of Colombia-based entities whose property has been blocked in accordance with the Foreign Narcotics Kingpin Designation Act of the U.S. These entities include Ganaderia La Sorguita SA, Hoteles Y Bienes SA and Le Claude SA De CV. KW - COLOMBIA KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - GANADERIA La Sorguita SA KW - HOTELES Y Bienes SA KW - LE Claude SA De CV N1 - Accession Number: 73530695; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 3/12/2012, Vol. 77 Issue 48, p14594; Subject: COLOMBIA; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: GANADERIA La Sorguita SA ; Company/Entity: HOTELES Y Bienes SA ; Company/Entity: LE Claude SA De CV; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73530695&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Supplemental Identification Information for Thirteen Individuals and One Entity Designated Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/12/ VL - 77 IS - 48 M3 - Article SP - 14596 EP - 14597 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control regarding publication of the names of thirteen individuals from Tunisia and Pakistan and one Pakistan-based entity whose property has been blocked in accordance with the Executive Order 13224. These individuals include Youssef Abdaoui, Mehrez Amdouni and Haji Muhammad Ashraf and the entity is Al Rashid Trust. KW - BUSINESS enterprises KW - TRUSTS & trustees KW - TUNISIA KW - PAKISTAN KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - ABDAOUI, Youssef KW - AMDOUNI, Mehrez KW - ASHRAF, Haji Muhammad N1 - Accession Number: 73530696; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 3/12/2012, Vol. 77 Issue 48, p14596; Thesaurus Term: BUSINESS enterprises; Thesaurus Term: TRUSTS & trustees; Subject: TUNISIA; Subject: PAKISTAN; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 531390 Other Activities Related to Real Estate; NAICS/Industry Codes: 523920 Portfolio Management; NAICS/Industry Codes: 523991 Trust, Fiduciary, and Custody Activities; NAICS/Industry Codes: 526989 All other miscellaneous funds and financial vehicles; NAICS/Industry Codes: 525920 Trusts, Estates, and Agency Accounts; People: ABDAOUI, Youssef; People: AMDOUNI, Mehrez; People: ASHRAF, Haji Muhammad; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73530696&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of One Individual Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/12/ VL - 77 IS - 48 M3 - Article SP - 14597 EP - 14598 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control regarding publication of the names of one Afghanistan-based individual whose property has been blocked for spreading terrorism in accordance with the Executive Order 13224 and the International Emergency Economic Powers Act of the U.S. and the United Nations Participation Act of 1945. The individual whose property has been blocked is Abdul Samad Achekzai. KW - EXECUTIVE orders KW - TERRORISM KW - UNITED States KW - AFGHANISTAN KW - UNITED States. Office of Foreign Assets Control KW - UNITED Nations KW - ACHEKZAI, Abdul Samad N1 - Accession Number: 73530697; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 3/12/2012, Vol. 77 Issue 48, p14597; Subject Term: EXECUTIVE orders; Subject Term: TERRORISM; Subject: UNITED States; Subject: AFGHANISTAN ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED Nations; NAICS/Industry Codes: 928120 International Affairs; NAICS/Industry Codes: 919110 International and other extra-territorial public administration; People: ACHEKZAI, Abdul Samad; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73530697&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Proposed Information Collection; Comment Request. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/03/12/ VL - 77 IS - 48 M3 - Article SP - 14598 EP - 14600 SN - 00976326 AB - The article reports on a notice issued by the U.S. Internal Revenue Service regarding public comments on proposed information collection in accordance with the Paperwork Reduction Act of 1995. It states that the notice is issued to check the performance of the agency, enhance quality, utility and clarity of information, and minimize burden of information collection on respondents and the use of automated collection techniques. KW - GOVERNMENT paperwork KW - OFFICE practice -- Automation KW - AUTOMATIC data collection systems KW - PUBLIC opinion KW - DATA quality KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 73530698; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 3/12/2012, Vol. 77 Issue 48, p14598; Thesaurus Term: GOVERNMENT paperwork; Thesaurus Term: OFFICE practice -- Automation; Thesaurus Term: AUTOMATIC data collection systems; Thesaurus Term: PUBLIC opinion; Subject Term: DATA quality; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 541514 Computer systems design and related services (except video game design and development); NAICS/Industry Codes: 541512 Computer Systems Design Services; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73530698&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Noll, Franklin T1 - The United States Monopolization of Bank Note Production: Politics, Government, and the Greenback, 1862–1878. JO - American Nineteenth Century History JF - American Nineteenth Century History Y1 - 2012/03// VL - 13 IS - 1 M3 - Article SP - 15 EP - 43 PB - Routledge SN - 14664658 AB - Between 1862 and 1878, the view of the United States government towards the nation's money was transformed. Early in the Civil War, the government got into the bank note printing business out of necessity, printing and issuing the first-ever federal currency. Over the following years, debates raged whether the national currency should be printed privately or by the government's bank note printer, the United States Bureau of Engraving and Printing (BEP). Matters came to a head in 1878 when Congress debated the future of the BEP. That year, in a radical departure from the past, Congress gave the Bureau of Engraving and Printing a monopoly on the production of currency, forever changing the role of the government in the nation's economy. Money, be it in the form of coin or currency, was now the exclusive province of the government – not private banks or bank note companies. This change was the result of a rare consensus between Democrats and Republicans and between the forces of the antimonopoly tradition, Greenbackism, and hard money. For various reasons, they were unanimous in believing that the government, especially Congress, should be in control of those matters affecting the monetary affairs of the country. [ABSTRACT FROM PUBLISHER] AB - Copyright of American Nineteenth Century History is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BANK notes KW - HISTORY KW - PAPER money -- United States KW - MONEY -- United States KW - BANKING industry -- United States KW - GREENBACKS (Money) KW - CIVIL War, 1861-1865 KW - UNITED States -- Politics & government -- 19th century KW - UNITED States KW - bank note companies KW - Bureau of Engraving and Printing KW - currency KW - greenbacks KW - John Sherman KW - resumption KW - UNITED States. Bureau of Engraving & Printing KW - SHERMAN, John, 1823-1900 N1 - Accession Number: 77492659; Noll, Franklin 1; Email Address: franklin.noll@bep.gov; Affiliation: 1: Historical Consultant to the United States Bureau of Engraving and Printing, Department of the Treasury, Washington, DC, USA; Source Info: Mar2012, Vol. 13 Issue 1, p15; Subject Term: BANK notes; Subject Term: HISTORY; Subject Term: PAPER money -- United States; Subject Term: MONEY -- United States; Subject Term: BANKING industry -- United States; Subject Term: GREENBACKS (Money); Subject Term: CIVIL War, 1861-1865; Subject Term: UNITED States -- Politics & government -- 19th century; Subject Term: UNITED States; Author-Supplied Keyword: bank note companies; Author-Supplied Keyword: Bureau of Engraving and Printing; Author-Supplied Keyword: currency; Author-Supplied Keyword: greenbacks; Author-Supplied Keyword: John Sherman; Author-Supplied Keyword: resumption; Company/Entity: UNITED States. Bureau of Engraving & Printing; NAICS/Industry Codes: 522298 All Other Nondepository Credit Intermediation; People: SHERMAN, John, 1823-1900; Number of Pages: 29p; Document Type: Article L3 - 10.1080/14664658.2012.681942 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=77492659&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Blumenthal, Marsha AU - Kalambokidis, Laura AU - Turk, Alex T1 - SUBSIDIZING CHARITABLE CONTRIBUTIONS WITH A MATCH INSTEAD OF A DEDUCTION: WHAT HAPPENS TO DONATIONS AND COMPLIANCE? JO - National Tax Journal JF - National Tax Journal Y1 - 2012/03// VL - 65 IS - 1 M3 - Article SP - 91 EP - 116 PB - National Tax Association SN - 00280283 AB - The current U.S. income tax system subsidizes contributions to charities by allowing individual taxpayers to itemize and deduct contributions from taxable income. In effect, taxpayers can receive a rebate from the government based on the contributions they make to charitable organizations. Under one alternative system, the government matches the contributions of individual taxpayers at some rate between 0 percent and 100 percent. This paper explores the tax policy and administrative implications of matching rather than rebating contributions in a tax system with voluntary reporting. We conduct a novel experiment to examine both charitable giving and compliance behavior under the two regimes. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INCOME tax KW - CHARITABLE giving KW - TAX rebates KW - CHARITIES KW - INCOME tax deductions for charitable contributions KW - UNITED States KW - charitable contributions KW - experiment KW - income tax KW - match KW - rebate KW - reporting compliance KW - subsidy N1 - Accession Number: 73183773; Blumenthal, Marsha 1; Email Address: mablumenthal@stthomas.edu; Kalambokidis, Laura 2; Email Address: kalam002@umn.edu; Turk, Alex 3; Email Address: Alex.H.Turk@irs.gov; Affiliations: 1: Department of Economics, University of St. Thomas, St. Paul, MN, USA; 2: Department of Applied Economics, University of Minnesota, St. Paul, MN, USA; 3: Internal Revenue Service, Washington, DC, USA; Issue Info: Mar2012, Vol. 65 Issue 1, p91; Thesaurus Term: INCOME tax; Thesaurus Term: CHARITABLE giving; Thesaurus Term: TAX rebates; Thesaurus Term: CHARITIES; Subject Term: INCOME tax deductions for charitable contributions; Subject: UNITED States; Author-Supplied Keyword: charitable contributions; Author-Supplied Keyword: experiment; Author-Supplied Keyword: income tax; Author-Supplied Keyword: match; Author-Supplied Keyword: rebate; Author-Supplied Keyword: reporting compliance; Author-Supplied Keyword: subsidy; NAICS/Industry Codes: 813219 Other Grantmaking and Giving Services; Number of Pages: 26p; Illustrations: 1 Diagram, 8 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73183773&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of 3 Individuals Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/29/ VL - 77 IS - 40 M3 - Article SP - 12370 EP - 12371 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Office of Foreign Assets Control regarding issuance of names of three individuals including Mochammad Achwan, Rasyid Ridho Ba'asyir and Son Hadi Mujahir whose property has been blocked for supporting terrorism. KW - UNITED States. Office of Foreign Assets Control KW - ACHWAN, Mochammad KW - MUJAHIR, Son Hadi N1 - Accession Number: 73069161; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 2/29/2012, Vol. 77 Issue 40, p12370 ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: ACHWAN, Mochammad; People: MUJAHIR, Son Hadi; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73069161&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Peterson, Richard A. T1 - Notification of Citizens Coinage Advisory Committee February 28, 2012, Public Meeting. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/29/ VL - 77 IS - 40 M3 - Proceeding SP - 12371 EP - 12372 SN - 00976326 AB - The article offer information on a meeting of the Citizens Coinage Advisory Committee of the U.S. Mint to be held in Washington D.C. on February 28, 2012. KW - MEETINGS KW - UNITED States Mint -- Congresses KW - WASHINGTON (D.C.) N1 - Accession Number: 73069163; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 2/29/2012, Vol. 77 Issue 40, p12371; Thesaurus Term: MEETINGS; Subject Term: UNITED States Mint -- Congresses; Subject: WASHINGTON (D.C.); Number of Pages: 2p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73069163&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. AU - Cohen, David S. T1 - Iranian Financial Sanctions Regulations. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/27/ VL - 77 IS - 38 M3 - Article SP - 11724 EP - 11735 SN - 00976326 AB - The article presents information on a final rule issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury to declare amendments in the Iranian Financial Sanctions Regulations and the by-laws of the Iranian financial institutions. As per the notice, the declaration has been made under the U.S. National Defense Authorization Act. According to the notice, the regulations will become effective from February 27, 2012. KW - GOVERNMENT regulation KW - ADMINISTRATIVE procedure KW - BY-laws KW - FINANCIAL institutions KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 73068928; Szubin, Adam J. 1; Cohen, David S. 2; Affiliations: 1: Director, Office of Foreign Assets Control.; 2: Under Secretary, Office of Terrorism and Financial Intelligence, Department of the Treasury.; Issue Info: 2/27/2012, Vol. 77 Issue 38, p11724; Thesaurus Term: GOVERNMENT regulation; Thesaurus Term: ADMINISTRATIVE procedure; Thesaurus Term: BY-laws; Thesaurus Term: FINANCIAL institutions; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 12p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73068928&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of One Entity Pursuant to Executive Order 13553. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/23/ VL - 77 IS - 36 M3 - Article SP - 10807 EP - 10808 SN - 00976326 AB - The article offers information on a notice of Executive Order 13553 related to the designation of one's entity pursuant given by the U.S. Department of the treasury's Office of Foreign Assets Control (OFAC). As per notice OFAC has published the name of certain persons whose property and interests in the property are blocked under the Executive Order 13553 of September 28, 2010. The notice also mentions that the property is blocked to the persons who are involved in the human rights abuses. KW - PROPERTY KW - EXECUTIVE orders KW - EXECUTIVE power KW - HUMAN rights violations KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 72336582; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 2/23/2012, Vol. 77 Issue 36, p10807; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject Term: EXECUTIVE power; Subject Term: HUMAN rights violations; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 921110 Executive Offices; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=72336582&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of One Individual Pursuant to Executive Order 13566 of February 25, 2011. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/21/ VL - 77 IS - 34 M3 - Article SP - 10036 EP - 10036 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Office of Foreign Assets Control regarding issuance of names of individual whose property has been blocked in accordance with Executive Order 13566 of February 25, 2011 in Libya. KW - EXECUTIVE orders KW - LIBYA KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 72324913; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 2/21/2012, Vol. 77 Issue 34, p10036; Subject Term: EXECUTIVE orders; Subject: LIBYA ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2/4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=72324913&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Miller, Steven T. AU - McMahon, Emily S. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - PART 147-HEALTH INSURANCE REFORM REQUIREMENTS FOR THE GROUP AND INDIVIDUAL HEALTH INSURANCE MARKETS. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/15/ VL - 77 IS - 31 M3 - Article SP - 8730 EP - 8730 SN - 00976326 AB - The article presents information on a notice issued by the U.S. Department of Health and Human Services regarding health insurance reform for group and individual health insurance markets. KW - HEALTH insurance KW - GROUP health insurance KW - UNITED States KW - UNITED States. Dept. of Health & Human Services N1 - Accession Number: 71954187; Miller, Steven T. 1; McMahon, Emily S. 2; Borzi, Phyllis C. 3; Tavenner, Marilyn 4; Sebelius, Kathleen 5; Affiliations: 1: Deputy Commissioner for Services and Enforcement, Internal Revenue Service.; 2: Acting Assistant Secretary of the Treasury (Tax Policy).; 3: Assistant Secretary, Employee Benefits Security Administration, Department of Labor.; 4: Acting Administrator, Centers for Medicare & Medicaid Services.; 5: Secretary, Department of Health and Human Services.; Issue Info: 02/15/2012, Vol. 77 Issue 31, p8730; Thesaurus Term: HEALTH insurance; Thesaurus Term: GROUP health insurance; Subject Term: UNITED States ; Company/Entity: UNITED States. Dept. of Health & Human Services; NAICS/Industry Codes: 923120 Administration of Public Health Programs; Number of Pages: 1p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71954187&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - OFAC Implementation of Certain Sanctions Imposed on Three Persons by the Secretary of State Pursuant to the Iran Sanctions Act of 1996, as Amended. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/15/ VL - 77 IS - 31 M3 - Article SP - 8957 EP - 8958 SN - 00976326 AB - The article reports on a notice issued by the U.S. Office of Foreign Assets Control of the U.S. Department of the Treasury regarding sanctions imposed on three persons who have made investment in Iran energy sector and Iran refined petroleum sector. It states that the notice has been issued in accordance with the Iran Sanctions Act of 1996. It further states that the Director of OFAC has prohibited financial institutions in the U.S. for sanctioning loans or credits to Fal Oil Co. Ltd. KW - PETROLEUM industry KW - FINANCIAL institutions KW - IRAN KW - UNITED States KW - FAL Oil Co. Ltd. KW - UNITED States. Office of Foreign Assets Control KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 71954334; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 02/15/2012, Vol. 77 Issue 31, p8957; Thesaurus Term: PETROLEUM industry; Thesaurus Term: FINANCIAL institutions; Subject: IRAN; Subject: UNITED States ; Company/Entity: FAL Oil Co. Ltd. ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71954334&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Miller, Steven T. AU - McMahon, Emily S. AU - Borzi, Phyllis C. AU - Tavenner, Marilyn AU - Sebelius, Kathleen T1 - Summary of Benefits and Coverage and Uniform Glossary. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/14/ VL - 77 IS - 30 M3 - Article SP - 8668 EP - 8706 SN - 00976326 AB - The article presents information on a final rule issued by the U.S. Internal Revenue Service of the U.S. Department of the Treasury, the Employee Benefits Security Administration of the U.S. Department of Labor and the U.S. Centers for Medicare and Medicaid Services regarding the group health plans and health insurance coverage. As mentioned, the rule is in accordance to the U.S. Patient Protection and Affordable Care Act. As stated, the final rule will be effective from April 16, 2012. KW - GOVERNMENT regulation KW - HEALTH insurance KW - UNITED States KW - UNITED States. Dept. of Labor. Employee Benefits Security Administration KW - CENTERS for Medicare & Medicaid Services (U.S.) KW - UNITED States. Internal Revenue Service KW - UNITED States. Patient Protection & Affordable Care Act N1 - Accession Number: 73305364; Miller, Steven T. 1; McMahon, Emily S. 2; Borzi, Phyllis C. 3; Tavenner, Marilyn 4; Sebelius, Kathleen 5; Affiliations: 1: Deputy Commissioner for Services and Enforcement, Internal Revenue Service.; 2: Acting Assistant Secretary of the Treasury (Tax Policy).; 3: Assistant Secretary, Employee Benefits Security Administration, Department of Labor.; 4: Acting Administrator, Centers for Medicare & Medicaid Services.; 5: Secretary, Department of Health and Human Services.; Issue Info: 02/14/2012, Vol. 77 Issue 30, p8668; Thesaurus Term: GOVERNMENT regulation; Thesaurus Term: HEALTH insurance; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of Labor. Employee Benefits Security Administration ; Company/Entity: CENTERS for Medicare & Medicaid Services (U.S.) ; Company/Entity: UNITED States. Internal Revenue Service; Reviews & Products: UNITED States. Patient Protection & Affordable Care Act; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); Number of Pages: 39p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=73305364&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Information Regarding General Licenses A and B Under the New Executive Order of February 5, 2012. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/13/ VL - 77 IS - 29 M3 - Article SP - 7660 EP - 7662 SN - 00976326 AB - The article reports on a notice issued by the U.S. Department of the Treasury of the U.S. Office of Foreign Assets Control regarding General Licenses issued pursuant to the new Executive Order related to blocking property of Iran and Iran Financial Institutions. It states that the General Licenses became effective on February 6, 2012. It further states that this notice has been issued in accordance with Iran's anti-money laundering regime and risk posed to the international financial system. KW - LICENSES KW - INTERNATIONAL financial institutions KW - MONEY laundering KW - EXECUTIVE orders KW - IRAN KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 71931921; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 02/13/2012, Vol. 77 Issue 29, p7660; Thesaurus Term: LICENSES; Thesaurus Term: INTERNATIONAL financial institutions; Thesaurus Term: MONEY laundering; Subject Term: EXECUTIVE orders; Subject: IRAN; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 522293 International Trade Financing; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71931921&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Pricing for 2012 Infantry Soldier Silver Dollar and 2012 Star-Spangled Banner Commemorative Coin Products. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/09/ VL - 77 IS - 27 M3 - Article SP - 6865 EP - 6865 SN - 00976326 AB - The article provides information on a notice issued by the U.S. Mint of the U.S. Department of the Treasury for adjustment of coin prices of 2012 Infantry Soldier Silver Dollar and 2012 Star-Spangled Banner. KW - COINS KW - SALES & prices KW - UNITED States Mint KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 71963508; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint.; Issue Info: 02/09/2012, Vol. 77 Issue 27, p6865; Thesaurus Term: COINS; Subject Term: SALES & prices ; Company/Entity: UNITED States Mint ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71963508&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Definition of the Term ''Financial, Material, or Technological Support'' Under the Côte d'Ivoire, Darfur, and Democratic Republic of the Congo Sanctions Regulations. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/02/08/ VL - 77 IS - 26 M3 - Article SP - 6463 EP - 6465 SN - 00976326 AB - The article reports that the U.S. Department of the Treasury's Office of Foreign Assets Control is making amendments to three of its regulations in order to provide a definition to the term financial, material, or technical support. It mentions that the definition provides criteria for a person whose property or interests in property are blocked. It also mentions that the amendment will be effective from February 8, 2012. KW - LEGISLATION KW - LAW KW - FEDERAL regulation KW - LEGISLATIVE amendments KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 71942194; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 02/08/2012, Vol. 77 Issue 26, p6463; Thesaurus Term: LEGISLATION; Thesaurus Term: LAW; Thesaurus Term: FEDERAL regulation; Subject Term: LEGISLATIVE amendments; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71942194&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Bartels, Christopher E. AU - Hall, Jeremy L. T1 - Exploring Management Practice Variation in Tax Increment Financing Districts: Toward an Administrative Theory of Performance. JO - Economic Development Quarterly JF - Economic Development Quarterly Y1 - 2012/02// VL - 26 IS - 1 M3 - Article SP - 13 EP - 33 SN - 08912424 AB - Tax increment financing (TIF) has become a mainstay of local economic development efforts. A significant body of research has investigated the effectiveness of TIF efforts as economic development tools. Such research has concentrated on measuring economic impact of TIF projects, with widely varied results. There has been little examination of the internal differences in TIF project planning and management that affect TIF district performance. This qualitative study builds a theory of TIF performance by examining differences in management practices across TIF districts in the Dallas/Fort Worth Metroplex. Archival analysis is used to determine what efforts cities take to assess risk (preimplementation) and to measure ongoing TIF project performance (postimplementation). Cities are then classified, and descriptive analysis documents the observed differences. [ABSTRACT FROM AUTHOR] AB - Copyright of Economic Development Quarterly is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAX increment financing KW - URBAN community development -- Finance KW - ECONOMIC development -- Finance KW - NEIGHBORHOOD assistance programs KW - PUBLIC-private sector cooperation KW - ECONOMIC development projects -- Management KW - economic development finance KW - economic development incentives/tools KW - economic development theory KW - public–private partnerships KW - state and local ED policy N1 - Accession Number: 70604655; Bartels, Christopher E. 1; Hall, Jeremy L. 2; Source Information: Feb2012, Vol. 26 Issue 1, p13; Subject: TAX increment financing; Subject: URBAN community development -- Finance; Subject: ECONOMIC development -- Finance; Subject: NEIGHBORHOOD assistance programs; Subject: PUBLIC-private sector cooperation; Subject: ECONOMIC development projects -- Management; Author-Supplied Keyword: economic development finance; Author-Supplied Keyword: economic development incentives/tools; Author-Supplied Keyword: economic development theory; Author-Supplied Keyword: public–private partnerships; Author-Supplied Keyword: state and local ED policy; Number of Pages: 21p; Document Type: Article; Full Text Word Count: 11055 L3 - 10.1177/0891242411434440 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=hch&AN=70604655&site=ehost-live&scope=site DP - EBSCOhost DB - hch ER - TY - JOUR AU - Szubin, Adam J. AU - Cohen, David S. T1 - Reporting, Procedures and Penalties Regulations; Transnational Criminal Organizations Sanctions Regulations. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2012/01/12/ VL - 77 IS - 8 M3 - Article SP - 1864 EP - 1869 SN - 00976326 AB - The article offers information on a final rule issued by the U.S. Office of Foreign Assets Control to declare the regulations for implementation of executive order related to reporting, recordkeeping requirements and license application for the Transnational Criminal Organizations Sanctions. The regulations have been made in accordance with the U.S. International Emergency Economic Powers Act and the National Emergencies Act. The rule is effective from January 12, 2012. KW - LICENSE agreements KW - EXECUTIVE orders KW - WAR & emergency legislation KW - CRIMINAL act KW - RULE of law -- United States KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 74083804; Szubin, Adam J. 1; Cohen, David S. 2; Affiliations: 1: Director, Office of Foreign Assets Control; 2: Under Secretary, Office of Terrorism and Financial Intelligence, Department of the Treasury; Issue Info: 1/12/2012, Vol. 77 Issue 8, p1864; Thesaurus Term: LICENSE agreements; Subject Term: EXECUTIVE orders; Subject Term: WAR & emergency legislation; Subject Term: CRIMINAL act; Subject Term: RULE of law -- United States; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 533110 Lessors of Nonfinancial Intangible Assets (except Copyrighted Works); Number of Pages: 6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74083804&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Ramírez-Cedeño, Michael L. AU - Gaensbauer, Natalie AU - Félix-Rivera, Hilsamar AU - Ortiz-Rivera, William AU - Pacheco-Londoño, Leonardo AU - Hernández-Rivera, Samuel P. T1 - Fiber Optic Coupled Raman Based Detection of Hazardous Liquids Concealed in Commercial Products. JO - International Journal of Spectroscopy JF - International Journal of Spectroscopy Y1 - 2012/01// M3 - Article SP - 1 EP - 7 SN - 16879449 AB - Raman spectroscopy has been widely proposed as a technique to nondestructively and noninvasively interrogate the contents of glass and plastic bottles. In this work, Raman spectroscopy is used in a concealed threat scenario where hazardous liquids have been intentionally mixed with common consumer products to mask its appearance or spectra. The hazardous liquids under consideration included the chemical warfare agent (CWA) simulant triethyl phosphate (TEP), hydrogen peroxide, and acetone as representative of toxic industrial compounds (TICs). Fiber optic coupled Raman spectroscopy (FOCRS) and partial least squares (PLS) algorithm analysis were used to quantify hydrogen peroxide in whiskey, acetone in perfume, and TEP in colored beverages. Spectral data was used to evaluate if the hazardous liquids can be successfully concealed in consumer products. Results demonstrated that FOC-RS systems were able to discriminate between nonhazardous consumer products and mixtures with hazardous materials at concentrations lower than 5%. [ABSTRACT FROM AUTHOR] AB - Copyright of International Journal of Spectroscopy is the property of Hindawi Publishing Corporation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - FIBER optics KW - HAZARDOUS substances KW - LIQUIDS KW - COMMERCIAL products KW - RAMAN spectroscopy KW - CHEMICAL warfare agents N1 - Accession Number: 87064081; Ramírez-Cedeño, Michael L. 1,2 Gaensbauer, Natalie 3 Félix-Rivera, Hilsamar 1 Ortiz-Rivera, William 1 Pacheco-Londoño, Leonardo 1 Hernández-Rivera, Samuel P. 1; Email Address: samuel.hernandez3@upr.edu; Affiliation: 1: ALERT-DHS Center of Excellence, Center for Chemical Sensors Development, Department of Chemistry, University of Puerto Rico-Mayagüez, P.O. Box 9000, Mayagüez, PR 00681-9000, USA 2: U.S. Department of the Treasury, Bureau of Engraving and Printing, Washington, DC 20228, Boston, USA 3: Mechanical and Industrial Engineering Department, Northeastern University, 360 Huntington Avenue, Boston, MA 02115-5000, USA; Source Info: 2012, p1; Subject Term: FIBER optics; Subject Term: HAZARDOUS substances; Subject Term: LIQUIDS; Subject Term: COMMERCIAL products; Subject Term: RAMAN spectroscopy; Subject Term: CHEMICAL warfare agents; NAICS/Industry Codes: 523130 Commodity Contracts Dealing; NAICS/Industry Codes: 523140 Commodity Contracts Brokerage; NAICS/Industry Codes: 562112 Hazardous Waste Collection; Number of Pages: 7p; Illustrations: 1 Chart, 12 Graphs; Document Type: Article L3 - 10.1155/2012/463731 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=87064081&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Kawano, Laura AU - Ramnath, Shanthi AU - Tong, Patricia K. T1 - A RE-BALANCING ACT? UNDERSTANDING PATTERNS IN REFUNDS AND BALANCES DUE. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2012/01// VL - 105 M3 - Article SP - 105 EP - 112 PB - National Tax Association SN - 10668608 AB - The article investigates the persistence in tax refunds due and tax balances owed by considering how a taxpayer's relative location along the tax balance distribution evolves over time. Topics discussed include examination on the year-to-year changes in a taxpayer's relative location in the balance distribution, analyzes on whether there is a systematic pattern in refund behavior over the life cycle, and observation on the balance position patterns of taxpayers. KW - TAX refunds KW - TAXATION KW - TAX rebates KW - TAX collection KW - TAX returns N1 - Accession Number: 118351774; Kawano, Laura 1; Ramnath, Shanthi 1; Tong, Patricia K. 1; Affiliations: 1: U.S. Department of Treasury; Issue Info: 2012, Vol. 105, p105; Thesaurus Term: TAX refunds; Thesaurus Term: TAXATION; Thesaurus Term: TAX rebates; Thesaurus Term: TAX collection; Thesaurus Term: TAX returns; NAICS/Industry Codes: 561440 Collection Agencies; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 8p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=118351774&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Additional Designations, Foreign Narcotics Kingpin Designation Act. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/11/02/ VL - 76 IS - 212 M3 - Article SP - 67792 EP - 67792 SN - 00976326 AB - The article presents a notice from the U.S. Office of Foreign Assets Control (OFAC) which lists entities and individuals whose property and interests of property were blocked in accordance to the Foreign Narcotics Kingpin Designation Act in 2011. KW - PROPERTY KW - UNITED States KW - DRUGS -- Export & import trade KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 69902942; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control; Issue Info: 11/2/2011, Vol. 76 Issue 212, p67792; Thesaurus Term: PROPERTY; Subject Term: UNITED States; Subject Term: DRUGS -- Export & import trade ; Company/Entity: UNITED States. Office of Foreign Assets Control; NAICS/Industry Codes: 325410 Pharmaceutical and medicine manufacturing; NAICS/Industry Codes: 414510 Pharmaceuticals and pharmacy supplies merchant wholesalers; NAICS/Industry Codes: 424210 Drugs and Druggists' Sundries Merchant Wholesalers; Number of Pages: 4/5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69902942&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Notification of Expanded Pricing Grid for Precious Metals Products Containing Platinum and Gold-- Excluding Commemorative Gold Coins. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/11/02/ VL - 76 IS - 212 M3 - Article SP - 67793 EP - 67799 SN - 00976326 AB - The article presents a notice from the U.S. Mint which outlines the new pricing methodology for numismatic products containing platinum and gold. KW - PRICING KW - NUMISMATICS KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 69902943; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 11/2/2011, Vol. 76 Issue 212, p67793; Thesaurus Term: PRICING; Thesaurus Term: NUMISMATICS; Subject Term: UNITED States ; Company/Entity: UNITED States Mint; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69902943&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Pricing for the American Eagle 25th Anniversary Silver Coin Set. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/11/02/ VL - 76 IS - 212 M3 - Article SP - 67799 EP - 67799 SN - 00976326 AB - The article presents a notice from the U.S. Mint which announces the price of the American Eagle 25th Anniversary Silver Coin Set in 2011. KW - SILVER coins KW - PRICING KW - UNITED States Mint N1 - Accession Number: 69902944; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 11/2/2011, Vol. 76 Issue 212, p67799; Thesaurus Term: SILVER coins; Thesaurus Term: PRICING ; Company/Entity: UNITED States Mint; Number of Pages: 1/5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69902944&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Joulfaian, David T1 - Debt Policy and Corporate Choice of Organizational Form. JO - Public Finance Review JF - Public Finance Review Y1 - 2011/11// VL - 39 IS - 6 M3 - Article SP - 770 EP - 783 SN - 10911421 AB - Corporate income is taxed twice, once at the entity level and then taxed once again at the shareholder level. In addition, the corporate tax system favors debt over equity financing of capital expenditures; corporations are able to deduct interest on borrowed funds, unlike the return to equity. By excessive borrowing, corporations are able to reduce the burden of double taxation. In contrast, noncorporate entities such as S corporations and partnerships are only taxed once at the shareholder level. Switching their organizational form, say from C to S corporate status, allows firms to engage in a form of self-help integration and avoid double taxation. But do C corporations that switch their organizational form to the S status less leveraged? The evidence suggests that they do, albeit modestly, and may provide further support to the incentive effects of taxes on debt policy. [ABSTRACT FROM AUTHOR] AB - Copyright of Public Finance Review is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CORPORATE taxes KW - DEBT KW - STOCKHOLDERS KW - STOCKS (Finance) KW - CAPITAL investments KW - DOUBLE taxation KW - PARTNERSHIP (Business) KW - corporate taxes KW - debt KW - organizational form N1 - Accession Number: 67672721; Joulfaian, David 1; Source Information: Nov2011, Vol. 39 Issue 6, p770; Subject: CORPORATE taxes; Subject: DEBT; Subject: STOCKHOLDERS; Subject: STOCKS (Finance); Subject: CAPITAL investments; Subject: DOUBLE taxation; Subject: PARTNERSHIP (Business); Author-Supplied Keyword: corporate taxes; Author-Supplied Keyword: debt; Author-Supplied Keyword: organizational form; Number of Pages: 14p; Document Type: Article; Full Text Word Count: 4373 L3 - 10.1177/1091142111422441 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=hch&AN=67672721&site=ehost-live&scope=site DP - EBSCOhost DB - hch ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 12978. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/25/ VL - 76 IS - 206 M3 - Article SP - 66132 EP - 66133 SN - 00976326 AB - The article presents a notice from the U.S. Department of the Treasury's Office of Foreign Assets Control indicating names of individuals and entities whose property and property interests have been unblocked pursuant to Executive Order 12978 of October 21, 1995. Among the individuals and entities unblocked include Gamboa Y Gamboa Ltda., and Osorio Cadavid. Moreover, it notes that the Order is aimed at addressing the threat posted by foreign narcotics traffickers centered in Colombia. KW - DRUG traffic KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - UNITED States. Office of Foreign Assets Control KW - GAMBOA Y Gamboa Ltda. KW - CADAVID, Osorio N1 - Accession Number: 69716144; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/25/2011, Vol. 76 Issue 206, p66132; Thesaurus Term: DRUG traffic; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: GAMBOA Y Gamboa Ltda.; NAICS/Industry Codes: 921130 Public Finance Activities; People: CADAVID, Osorio; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69716144&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Zarin, Roberta B. T1 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/24/ VL - 76 IS - 205 M3 - Article SP - 65781 EP - 65781 SN - 00976326 AB - The article presents a notice from the U.S. Internal Revenue Service (IRS) on the applications for membership to the Advisory Committee on Tax Exempt and Government Entities (ACT). KW - CIVIL service KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 69716002; Zarin, Roberta B. 1; Affiliations: 1: Designated Federal Official, Tax Exempt and Government Entities, Division, Internal Revenue Service; Issue Info: 10/24/2011, Vol. 76 Issue 205, p65781; Thesaurus Term: CIVIL service; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921190 Other General Government Support; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69716002&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Unblocking of One Specially Designated National or Blocked Person Pursuant to Executive Order 13315, as Amended. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/21/ VL - 76 IS - 204 M3 - Article SP - 65562 EP - 65563 SN - 00976326 AB - The article reports that entities with property and interests in property which have been unblocked pursuant to Executive Order 13315 of August 28, 2003 will be published by the U.S. Department of the Treasury. It notes that removal of extraordinary threat to national security and international relations will be addressed by the Executive Order. It mentions that sanction programs of the Treasury Department will be available through facsimile. KW - PROPERTY rights KW - UNITED States -- Foreign relations KW - NATIONAL security -- United States KW - UNITED States KW - UNITED States. Dept. of the Treasury N1 - Accession Number: 69756283; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control.; Issue Info: 10/21/2011, Vol. 76 Issue 204, p65562; Thesaurus Term: PROPERTY rights; Subject Term: UNITED States -- Foreign relations; Subject Term: NATIONAL security -- United States; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury; NAICS/Industry Codes: 928110 National Security; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69756283&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Peterson, Richard A. T1 - Pricing for 2011 American Eagle Silver Proof and Uncirculated Coins. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/21/ VL - 76 IS - 204 M3 - Article SP - 65563 EP - 65563 SN - 00976326 AB - The article announces that the re-pricing of the 2011 American Eagle Silver Proof and Unirculated Coins has been made by the United States Mint. KW - COINS KW - SALES & prices KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 69756284; Peterson, Richard A. 1; Affiliations: 1: Deputy Director, United States Mint; Issue Info: 10/21/2011, Vol. 76 Issue 204, p65563; Thesaurus Term: COINS; Subject Term: SALES & prices; Subject: UNITED States ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; Number of Pages: 1/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69756284&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of One Entity Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/18/ VL - 76 IS - 201 M3 - Article SP - 64427 EP - 64428 SN - 00976326 AB - The article presents a notice from the U.S. Treasury Department's Office of Foreign Assets Control, publishing an entity of one entity whose property and property interests are blocked pursuant to the Executive Order 13224 of September 23, 2001. It is noted that the order enforces economic sanctions on individuals who have committed or supported acts of terrorism. Moreover, it cites OFAC's list of specially designated national and block persons involving Mahan Air in Tehran, Iran. KW - TERRORISM -- Law & legislation KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - UNITED States. Office of Foreign Assets Control KW - MAHAN Air (Company) N1 - Accession Number: 69911482; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/18/2011, Vol. 76 Issue 201, p64427; Subject Term: TERRORISM -- Law & legislation; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Office of Foreign Assets Control ; Company/Entity: MAHAN Air (Company); NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69911482&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Five Individuals Pursuant to Executive Order 13224 of September 23, 2001, ''Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/17/ VL - 76 IS - 200 M3 - Article SP - 64183 EP - 64183 SN - 00976326 AB - The article presents a notice from the U.S. Department of the Treasury's Office of Foreign Assets Control which announces the designation of five individuals under Executive Order 13224 "Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten to Commit, or Support Terrorism." It offers a background on the executive order and enumerates the individuals which include Abdul Reza Shahlai and Qasem Soleimani. It notes that the designations are effective October 11, 2011. KW - EXECUTIVE orders KW - TERRORISTS KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - SOLEIMANI, Qasem, 1957- KW - SHAHLAI, Abdul Reza N1 - Accession Number: 69911347; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/17/2011, Vol. 76 Issue 200, p64183; Subject Term: EXECUTIVE orders; Subject Term: TERRORISTS; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: SOLEIMANI, Qasem, 1957-; People: SHAHLAI, Abdul Reza; Number of Pages: 1p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69911347&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Sudanese Sanctions Regulations; Iranian Transactions Regulations. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/12/ VL - 76 IS - 197 M3 - Article SP - 63191 EP - 63197 SN - 00976326 AB - The article offers information on the final rule issued by the U.S. Office of Foreign Assets Control (OFAC) regarding its Sudanese Sanctions Regulations and the Iranian Transactions Regulations. It mentions that the rule aims to issue general licenses that authorize the exportation or reexportation of food to individuals and entities in Sudan and Iran. It notes that the rule will be effective on October 12, 2011. KW - TRANSSHIPMENT KW - FOOD -- Export & import trade KW - UNITED States KW - SUDAN KW - IRAN KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 69850742; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/12/2011, Vol. 76 Issue 197, p63191; Thesaurus Term: TRANSSHIPMENT; Subject Term: FOOD -- Export & import trade; Subject: UNITED States; Subject: SUDAN; Subject: IRAN ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69850742&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Designation of Additional Individual Pursuant to Executive Order 13413. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/12/ VL - 76 IS - 197 M3 - Article SP - 63351 EP - 63352 SN - 00976326 AB - The article presents a notice from the U.S. Office of Foreign Assets Control (OFAC) about the designation of additional individual pursuant of Executive Order 13413. KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 69850857; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/12/2011, Vol. 76 Issue 197, p63351; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69850857&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Szubin, Adam J. T1 - Unblocking of Three Specially Designated Nationals Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/12/ VL - 76 IS - 197 M3 - Article SP - 63352 EP - 63352 SN - 00976326 AB - The article presents a notice from the U.S. Office of Foreign Assets Control about the unblocking of three specially designated nationals pursuant to Executive Order 13224. KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control N1 - Accession Number: 69850858; Szubin, Adam J. 1; Affiliations: 1: Director, Office of Foreign Assets Control.; Issue Info: 10/12/2011, Vol. 76 Issue 197, p63352; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; Number of Pages: 2/3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69850858&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Pollock, Andrew AU - Black, William AU - Budrow, Nicholas J. AU - Rios, Rosie AU - Schmeyer, Michael P. AU - Grenci, Andrew T1 - LETTERS TO THE EDITOR. JO - Coin World JF - Coin World Y1 - 2011/10/10/ VL - 52 IS - 2687 M3 - Letter SP - 15 EP - 15 SN - 00100447 AB - Several letters to the editor are presented including one in response to an article on the stolen error coins form the U.S. Mint and one for the article "9-11, The Day the World Changed," that were published in the previous issues and one discussing the design of the Georgivs Triumpho token. KW - COINS KW - SEPTEMBER 11 Terrorist Attacks, 2001 KW - NUMISMATICS KW - LETTERS to the editor KW - COIN design KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 66637312; Pollock, Andrew; Black, William; Budrow, Nicholas J.; Rios, Rosie 1; Schmeyer, Michael P.; Grenci, Andrew; Affiliations: 1: Treasurer of the United States; Issue Info: 10/10/2011, Vol. 52 Issue 2687, p15; Thesaurus Term: COINS; Thesaurus Term: SEPTEMBER 11 Terrorist Attacks, 2001; Thesaurus Term: NUMISMATICS; Subject Term: LETTERS to the editor; Subject Term: COIN design; Subject: UNITED States ; Company/Entity: UNITED States Mint; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; Number of Pages: 1p; Document Type: Letter; Full Text Word Count: 1295 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=66637312&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of Five Individuals Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/05/ VL - 76 IS - 193 M3 - Article SP - 61776 EP - 61777 SN - 00976326 AB - The article offers information on a notice issued by the U.S. Office of Foreign Assets Control (OFAC), regarding designation of five individuals pursuant to Executive Order 13224, effective from September 29, 2011. Information on the background and details of Executive Order 13224 is discussed. Names of the designees whose property and interests in property are blocked, including Hajji Malik Noorzai, Abdur Rehman, and Fazal Rahim are also provided. KW - PROPERTY KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - NOORZAI, Haiji Malik KW - REHMAN, Abdur, 1980- KW - RAHIM, Fazal N1 - Accession Number: 69824275; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 10/5/2011, Vol. 76 Issue 193, p61776; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: NOORZAI, Haiji Malik; People: REHMAN, Abdur, 1980-; People: RAHIM, Fazal; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69824275&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Hammerle, Barbara C. T1 - Designation of Two Individuals Pursuant to Executive Order 13224. JO - Federal Register (National Archives & Records Service, Office of the Federal Register) JF - Federal Register (National Archives & Records Service, Office of the Federal Register) Y1 - 2011/10/05/ VL - 76 IS - 193 M3 - Article SP - 61777 EP - 61778 SN - 00976326 AB - The article offers information on a notice issued by the U.S. Office of Foreign Assets Control (OFAC), regarding designation of two individuals pursuant to Executive Order 13224, effective from September 28, 2011. Information on the background and details of Executive Order 13224 is discussed. Names of the designees whose property and interests in property are blocked, including Zafar Iqbal and Hafiz Abdul Salam Bhuttavi are also provided. KW - PROPERTY KW - EXECUTIVE orders KW - UNITED States KW - UNITED States. Office of Foreign Assets Control KW - IQBAL, Zafar KW - BHUTTAVI, Hafiz Abdul Salam N1 - Accession Number: 69824276; Hammerle, Barbara C. 1; Affiliations: 1: Acting Director, Office of Foreign Assets Control; Issue Info: 10/5/2011, Vol. 76 Issue 193, p61777; Thesaurus Term: PROPERTY; Subject Term: EXECUTIVE orders; Subject: UNITED States ; Company/Entity: UNITED States. Office of Foreign Assets Control; People: IQBAL, Zafar; People: BHUTTAVI, Hafiz Abdul Salam; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=69824276&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Andersson, Fredrik AU - Bolvig, Iben AU - Freedman, Matthew AU - Lane, Julia AD - Office of the Comptroller of the Currency, US Department of Treasury AD - Centre for Research in Social Integration and Marginalization, U Aarhus AD - Cornell U AD - National Science Foundation, Washington, DC T1 - Lost Jobs and Health Insurance: An Analysis of the Impact of Employment Volatility on Firm-Provided Health Insurance JO - Applied Economics JF - Applied Economics Y1 - 2011/09// VL - 43 IS - 22-24 SP - 3051 EP - 3073 SN - 00036846 N1 - Accession Number: 1271461; Keywords: Health; Health Insurance; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201112 N2 - It is an established fact that there are high levels of employment volatility in the US. Despite the importance of employer-provided benefits in the US health insurance system the impact of prior job instability on one's future ability to obtain insurance coverage is not well understood. This article finds a negative relationship between the volatility of a worker's employment and her likelihood of receiving firm-provided health insurance. Previous employment volatility reduces each of the four factors necessary to receive such insurance: a worker's subsequent chances of getting a job, her chances of getting a job in a firm that offers coverage, her chances of staying with the firm long enough to become eligible for coverage, and her ability to take up insurance if offered. The most important impact is on the last: her ability to take up insurance if offered. Lack of employment is not the only, and not even the largest, barrier to individual coverage under this system. This finding has important policy implications, particularly given the recent tendency of employers to shift the cost of insurance premiums onto their employees. KW - Health Insurance, Public and Private I13 KW - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions J32 KW - Labor Turnover; Vacancies; Layoffs J63 L3 - http://www.tandfonline.com/loi/raec20 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1271461&site=ehost-live&scope=site UR - http://www.tandfonline.com/loi/raec20 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Ducrest, John P. T1 - FDIC's Bair Led the Way by Listening. JO - American Banker JF - American Banker Y1 - 2011/07//7/1/2011 VL - 176 IS - F325 M3 - Opinion SP - 10 EP - 10 PB - SourceMedia, Inc. SN - 00027561 AB - The author commends Sheila Bair for her work as chairman of the U.S. Federal Deposit Insurance Corp. KW - FEDERAL Deposit Insurance Corp. KW - BAIR, Sheila, 1954- N1 - Accession Number: 62006655; Ducrest, John P. 1,2; Affiliations: 1: commissioner, Louisiana Office of Financial Institutions; 2: chairman, Conference of State Bank Supervisors; Issue Info: 7/1/2011, Vol. 176 Issue F325, p10 ; Company/Entity: FEDERAL Deposit Insurance Corp.; NAICS/Industry Codes: 524129 Other direct insurance (except life, health and medical) carriers; People: BAIR, Sheila, 1954-; Number of Pages: 1/3p; Document Type: Opinion; Full Text Word Count: 659 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=62006655&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - MOY, ED T1 - Editorial mischaracterizes central issues of Mint's ATB efforts. JO - Coin World JF - Coin World Y1 - 2011/01/10/ VL - 52 IS - 2648 M3 - Opinion SP - 15 EP - 15 SN - 00100447 AB - In this article the author states that it is not correct to criticize the U.S. Mint for the delay in the release of the 5 cent silver coins under the America the Beautiful Silver Bullion Coins Program. He discusses various problems faced by the Mint in the release of the coins. He states that because of unique size the coins required a new press for production and acquring the silver was also a concern. He supports the decision of the Mint to prevent the sale of coins to unauthorized buyers. KW - SILVER coins KW - AMERICAN coins KW - COIN design KW - UNITED States KW - UNITED States Mint N1 - Accession Number: 57400145; MOY, ED 1; Affiliations: 1: Director of the United States Mint.; Issue Info: 1/10/2011, Vol. 52 Issue 2648, p15; Thesaurus Term: SILVER coins; Subject Term: AMERICAN coins; Subject Term: COIN design; Subject: UNITED States ; Company/Entity: UNITED States Mint; Number of Pages: 3/4p; Document Type: Opinion; Full Text Word Count: 942 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=57400145&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Fischer, Carol M. AU - Anders, Susan B. AU - Brown, Laura L. AU - Vilasi, Matthew P. T1 - The Reach of Service Learning: A Profile of VITA Volunteers and Clients. JO - Business Education Digest JF - Business Education Digest Y1 - 2011/01// IS - 18 M3 - Article SP - 1 EP - 11 SN - 21605130 AB - This paper provides an overview of the role of service learning in a Franciscan University, and briefly describes the Volunteer Income Tax Assistance (VITA) program, focusing on the value of the program to both volunteers and clients. We discuss the motivation for students and others to volunteer with this program, and describe anecdotal evidence concerning the impact of the program on the volunteers. The experiences of the VITA volunteers clearly justify the time and effort involved in administering the program, and demonstrate the value of engaging students directly in service to the local community that is relevant to the students' academic program. We also provide demographic information about the clients served through the VITA program, which supports the conclusion that the VITA program is reaching the intended target audience, enabling a significant number of taxpayers to obtain free tax assistance rather than going to a paid preparer. We conclude the paper with recommendations for strengthening the VITA program and for offering other types of service learning opportunities to engage students and serve the local community. [ABSTRACT FROM AUTHOR] AB - Copyright of Business Education Digest is the property of Business Education Digest and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - RESEARCH KW - VOLUNTEER workers in income tax return preparation KW - SERVICE learning KW - COLLEGE students KW - ACADEMIC programs KW - EXPERIENTIAL learning N1 - Accession Number: 90538857; Fischer, Carol M. 1; Anders, Susan B. 1; Brown, Laura L. 2; Vilasi, Matthew P. 3; Affiliations: 1: St. Bonaventure University; 2: Internal Revenue Service; 3: PricewaterhouseCoopers, LLP; Issue Info: 2011, Issue 18, p1; Thesaurus Term: RESEARCH; Thesaurus Term: VOLUNTEER workers in income tax return preparation; Subject Term: SERVICE learning; Subject Term: COLLEGE students; Subject Term: ACADEMIC programs; Subject Term: EXPERIENTIAL learning; Number of Pages: 11p; Illustrations: 5 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=90538857&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Johnson, Barry AU - Raub, Brian AU - Newcomb, Joseph T1 - A NEW LOOK AT THE RELATIONSHIP BETWEEN REALIZED INCOME AND WEALTH. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2011/01// VL - 104 M3 - Article SP - 147 EP - 154 PB - National Tax Association SN - 10668608 AB - The article presents statistical observation on wealth data report of the U.S. Internal Revenue Service (IRS) on Federal estate tax returns which explore the relationship between realized income and wealth. It informs about past researches which addresses that older wealth holders report low income and earn lower rates of return on assets. It mentions that income realization and choices of wealthy decedents in studies are based on consumption needs. KW - INHERITANCE & transfer tax KW - TAX returns KW - WEALTH tax KW - CONSUMPTION (Economics) KW - TAXATION KW - POOR people KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 89913829; Johnson, Barry 1; Raub, Brian 1; Newcomb, Joseph 1; Affiliations: 1: Statistics of Income, Internal Revenue Service; Issue Info: 2011, Vol. 104, p147; Thesaurus Term: INHERITANCE & transfer tax; Thesaurus Term: TAX returns; Thesaurus Term: WEALTH tax; Thesaurus Term: CONSUMPTION (Economics); Thesaurus Term: TAXATION; Subject Term: POOR people; Subject Term: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 8p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=89913829&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Bloomquist, Kim T1 - Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach. JO - Public Finance Review JF - Public Finance Review Y1 - 2011/01//01/01/2011 VL - 39 IS - 1 M3 - Article SP - 25 EP - 49 SN - 10911421 AB - Tax reporting compliance by small business owners is modeled in an agent-based framework using concepts and methods based on evolutionary dynamics. A business owner’s ‘‘fitness’’ is a function of net after tax (and post-audit) income. Business owners exhibit heterogeneous tax morale and compliance propensity following four stochastically assigned behavioral ‘‘archetypes’’: Honest, Strategic, Defiant, and Random. The model is calibrated to observations from laboratory experiments and taxpayer random audits. The calibrated model is used to simulate evolutionary changes in a static population of 10,000 small business owners. A simulation using realistic parameters for the probability of audit and penalty rate finds that after fifteen time periods, the initial number of Honest business owners declines by approximately one-third and are displaced by proprietors having either Defiant or Strategic compliance behaviors. [ABSTRACT FROM AUTHOR] AB - Copyright of Public Finance Review is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXPAYER compliance KW - TAX auditing KW - BUSINESSMEN KW - MULTIAGENT systems KW - CORPORATE profits KW - STOCHASTIC analysis KW - FINES (Penalties) KW - agent-based modeling KW - evolutionary game theory KW - laboratory experiments KW - random taxpayer audits KW - tax compliance N1 - Accession Number: 57204447; Bloomquist, Kim 1; Source Information: 01/01/2011, Vol. 39 Issue 1, p25; Subject: TAXPAYER compliance; Subject: TAX auditing; Subject: BUSINESSMEN; Subject: MULTIAGENT systems; Subject: CORPORATE profits; Subject: STOCHASTIC analysis; Subject: FINES (Penalties); Author-Supplied Keyword: agent-based modeling; Author-Supplied Keyword: evolutionary game theory; Author-Supplied Keyword: laboratory experiments; Author-Supplied Keyword: random taxpayer audits; Author-Supplied Keyword: tax compliance; Number of Pages: 25p; Document Type: Article; Full Text Word Count: 7615 L3 - 10.1177/1091142110381640 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=hch&AN=57204447&site=ehost-live&scope=site DP - EBSCOhost DB - hch ER - TY - CHAP AU - Drysdale, David AD - US Department of Treasury A2 - Organisation for Economic Co-operation and Development T1 - New Rules for Export Credit Premium Fees T2 - Smart Rules for Fair Trade: 50 Years of Export Credits PB - Paris and Washington, D.C.: Organisation for Economic Co-operation and Development Y1 - 2011/// SP - 225 EP - 228 N1 - Accession Number: 1345917; Reviewed Book ISBN: 978-92-64-11173-8; Keywords: Exports; Geographic Descriptors: OECD; Publication Type: Collective Volume Article; Update Code: 201301 KW - Interest Rates: Determination, Term Structure, and Effects E43 KW - Trade Policy; International Trade Organizations F13 KW - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill G32 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1345917&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Longo, Christine AU - Wagner, Jeffrey T1 - Bridging legal and economic perspectives on interstate municipal solid waste disposal in the US JO - Waste Management JF - Waste Management Y1 - 2011/01// VL - 31 IS - 1 M3 - Article SP - 147 EP - 153 SN - 0956053X AB - Abstract: Managing municipal solid waste (MSW) within and across regions is a complex public policy problem. One challenge regards conceptualizing precisely what commodity is to be managed across space and time. The US Supreme Court view is that waste disposal is the article of commerce per se. Some justices, however, have argued that while waste disposal is the article of commerce, its interstate flow could be impeded by states on the grounds that they have the authority to regulate natural resource quality within their boundaries. The argument in this paper is that adopting the economic theory view of the article of commerce as landfill space brings the majority and dissenting US Supreme Court views—and the resulting sides of the public policy dispute—into closer alignment. We discuss waste management policy tools that emerge from this closer alignment that are more likely to both withstand judicial scrutiny and achieve economic efficiency. [ABSTRACT FROM AUTHOR] AB - Copyright of Waste Management is the property of Pergamon Press - An Imprint of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SOLID waste KW - WASTE disposal sites KW - GOVERNMENT policy KW - LANDFILL management KW - ECONOMIC efficiency KW - JUDGMENTS (Law) KW - UNITED States KW - UNITED States. Supreme Court N1 - Accession Number: 55057362; Longo, Christine 1; Email Address: Christine.L.Longo@irs.gov Wagner, Jeffrey 2; Email Address: jeffrey.wagner@rit.edu; Affiliation: 1: Office of Program Evaluation and Risk Analysis, Research, Analysis and Statistics, IRS, US Department of Treasury, 500 N. Capital St., NW Washington, DC 20001, United States 2: Department of Economics, Rochester Institute of Technology, 92 Lomb Memorial Drive, Rochester, NY 14623-5604, United States; Source Info: Jan2011, Vol. 31 Issue 1, p147; Subject Term: SOLID waste; Subject Term: WASTE disposal sites; Subject Term: GOVERNMENT policy; Subject Term: LANDFILL management; Subject Term: ECONOMIC efficiency; Subject Term: JUDGMENTS (Law); Subject Term: UNITED States; Company/Entity: UNITED States. Supreme Court; NAICS/Industry Codes: 562211 Hazardous Waste Treatment and Disposal; NAICS/Industry Codes: 562210 Waste treatment and disposal; NAICS/Industry Codes: 562212 Solid Waste Landfill; Number of Pages: 7p; Document Type: Article L3 - 10.1016/j.wasman.2010.08.005 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=55057362&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Heim, Bradley T. AU - Lurie, Ithai Z. T1 - The effect of self-employed health insurance subsidies on self-employment JO - Journal of Public Economics JF - Journal of Public Economics Y1 - 2010/12// VL - 94 IS - 11/12 M3 - Article SP - 995 EP - 1007 SN - 00472727 AB - Abstract: This paper estimates the effect of an increase in the deductibility of health insurance premiums for self-employed individuals on the probability of being self-employed. Using a panel of tax returns from 1999 to 2004, we estimate fixed effects instrumental variable regressions for the probability of being self-employed, entering into self-employment, and exiting from self-employment. Our results suggest that this policy increased the probability of being self-employed by 1.5 percentage points, and increased the probability that a taxpayer would be primarily or exclusively self-employed by 1.1 and 0.35 percentage points respectively. These effects explain about a third to a half of the total increase in self-employment by these definitions over the sample period. We also find that the probability of entering self-employment increased by 0.8 percentage points and find suggestive evidence that the probability of exit decreased by 2.8 percentage points. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Public Economics is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SELF-employed KW - HEALTH insurance KW - SUBSIDIES KW - ESTIMATES KW - INSURANCE premiums KW - TAX returns KW - TAX deductions KW - REGRESSION analysis KW - Exit and entry KW - Health insurance KW - Self-employment KW - Tax deduction N1 - Accession Number: 55056883; Heim, Bradley T. 1; Email Address: heimb@indiana.edu; Lurie, Ithai Z. 2; Email Address: Ithai.Lurie@do.treas.gov; Affiliations: 1: School of Environmental and Public Affairs, Indiana University, 1315 East 10th St, Bloomington, IN 47405, United States; 2: Office of Tax Analysis, U.S. Department of Treasury, 1500 Pennsylvania Ave NW, Washington, DC 20220, United States; Issue Info: Dec2010, Vol. 94 Issue 11/12, p995; Thesaurus Term: SELF-employed; Thesaurus Term: HEALTH insurance; Thesaurus Term: SUBSIDIES; Thesaurus Term: ESTIMATES; Thesaurus Term: INSURANCE premiums; Thesaurus Term: TAX returns; Thesaurus Term: TAX deductions; Thesaurus Term: REGRESSION analysis; Author-Supplied Keyword: Exit and entry; Author-Supplied Keyword: Health insurance; Author-Supplied Keyword: Self-employment; Author-Supplied Keyword: Tax deduction; NAICS/Industry Codes: 524111 Direct individual life, health and medical insurance carriers; NAICS/Industry Codes: 524112 Direct group life, health and medical insurance carriers; Number of Pages: 13p; Document Type: Article L3 - 10.1016/j.jpubeco.2010.08.007 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=55056883&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Brickner, Daniel R. AU - Mahoney, Lois S. AU - Moore, Stephen J. T1 - Providing an Applied-Learning Exercise in Teaching Fraud Detection: A Case of Academic Partnering with IRS Criminal Investigation. JO - Issues in Accounting Education JF - Issues in Accounting Education Y1 - 2010/11// VL - 25 IS - 4 M3 - Article SP - 695 EP - 708 PB - American Accounting Association SN - 07393172 AB - This paper describes the Internal Revenue Service Criminal Investigation's IRS CI's "Adrian Project." Through a partnership with a college or university and IRS CI, the Adrian Project provides an applied-learning exercise that enables accounting majors to apply their classroom learning by solving hypothetical financial tax fraud crimes. This interactive exercise organizes students into small working teams with oversight and teaching points provided by an assigned "coach," who is an IRS CI special agent. Using pre- and post- questionnaires, we find that students report significant improvement in the development of fraud detection skills and abilities related to: (1) gathering, organizing, and evaluating evidence; (2) employing various investigative tools to identify evidence of fraud; (3) conducting interviews for evidence-gathering purposes; and (4) communication. These skills and abilities are not only essential in fraud detection, but many of them are also invaluable to all accounting students regardless of their chosen career path. [ABSTRACT FROM AUTHOR] AB - Copyright of Issues in Accounting Education is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - FRAUD KW - FORENSIC accounting KW - CRIMINAL investigation KW - LEARNING KW - UNITED States KW - applied learning KW - forensic accounting KW - fraud detection KW - UNITED States. Internal Revenue Service. Criminal Investigation Division N1 - Accession Number: 55546007; Brickner, Daniel R. 1; Mahoney, Lois S. 1; Moore, Stephen J. 2; Affiliations: 1: Eastern Michigan University; 2: Public Information Officer, Internal Revenue Service; Issue Info: Nov2010, Vol. 25 Issue 4, p695; Thesaurus Term: FRAUD; Thesaurus Term: FORENSIC accounting; Thesaurus Term: CRIMINAL investigation; Subject Term: LEARNING; Subject: UNITED States; Author-Supplied Keyword: applied learning; Author-Supplied Keyword: forensic accounting; Author-Supplied Keyword: fraud detection ; Company/Entity: UNITED States. Internal Revenue Service. Criminal Investigation Division; Number of Pages: 14p; Illustrations: 4 Charts; Document Type: Article L3 - 10.2308/iace.2010.25.4.695 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=55546007&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Ducrest, John P. T1 - Little Value in FASB Proposal. JO - American Banker JF - American Banker Y1 - 2010/10/06/ VL - 175 IS - 154 M3 - Opinion SP - 8 EP - 8 PB - SourceMedia, Inc. SN - 00027561 AB - The author reflects on a proposed change by the U.S. Financial Accounting Standards Board that companies should use a fair-value model for accounting for financial instruments and suggests it might negatively impact the U.S. economy. KW - FAIR value KW - FINANCIAL instruments KW - FINANCIAL Accounting Standards Board N1 - Accession Number: 54294039; Ducrest, John P. 1,2; Affiliations: 1: chairman-elect, Conference of State Bank Supervisors; 2: commissioner, Louisiana Office of Financial Institutions; Issue Info: 10/6/2010, Vol. 175 Issue 154, p8; Thesaurus Term: FAIR value; Thesaurus Term: FINANCIAL instruments ; Company/Entity: FINANCIAL Accounting Standards Board; NAICS/Industry Codes: 525990 Other Financial Vehicles; Number of Pages: 2/5p; Illustrations: 1 Color Photograph; Document Type: Opinion; Full Text Word Count: 562 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=54294039&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Johns, Andrew AU - Slemrod, Joel T1 - THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE. JO - National Tax Journal JF - National Tax Journal Y1 - 2010/09// VL - 63 IS - 3 M3 - Article SP - 397 EP - 418 PB - National Tax Association SN - 00280283 AB - This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We find that, when taxpayers are arrayed by their estimated "true" income, defined as reported income adjusted for underreporting, the ratio of aggregate misreported income to true income generally increases with income, although it peaks among taxpayers with adjusted gross income in the 99.0 to 99.5 percentile. In sharp contrast, the ratio of underreported tax to true tax is highest for lower-income taxpayers. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INCOME tax deductions KW - INCOME distribution KW - TAX compliance costs KW - UNITED States KW - income distribution KW - tax evasion KW - tax gap KW - UNITED States. Internal Revenue Service N1 - Accession Number: 53491471; Johns, Andrew 1; Email Address: anjohns@vt.edu; Slemrod, Joel 2; Email Address: jslemrod@umich.edu; Affiliations: 1: Offi ce of Research, Analysis, and Statistics, Internal Revenue Service, Washington, DC, USA; 2: University of Michigan, Ann Arbor, MI, USA; Issue Info: Sep2010, Vol. 63 Issue 3, p397; Thesaurus Term: INCOME tax deductions; Thesaurus Term: INCOME distribution; Subject Term: TAX compliance costs; Subject: UNITED States; Author-Supplied Keyword: income distribution; Author-Supplied Keyword: tax evasion; Author-Supplied Keyword: tax gap ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 22p; Illustrations: 11 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53491471&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Shuaizhang Feng AU - Krueger, Alan B. AU - Oppenheimer, Michael T1 - Linkages among climate change, crop yields and Mexico-US cross-border migration. JO - Proceedings of the National Academy of Sciences of the United States of America JF - Proceedings of the National Academy of Sciences of the United States of America Y1 - 2010/08/10/ VL - 107 IS - 32 M3 - Article SP - 14257 EP - 14262 SN - 00278424 AB - Climate change is expected to cause mass human migration, including immigration across international borders. This study quantitatively examines the linkages among variations in climate, agricultural yields, and people's migration responses by using an instrumental variables approach. Our method allows us to identify the relationship between crop yields and migration without explicitly controlling for all other confounding factors. Using state-level data from Mexico, we find a significant effect of climate-driven changes in crop yields on the rate of emigration to the United States. The estimated semielasticity of emigration with respect to crop yields is approximately -0.2, i.e., a 10% reduction in crop yields would lead an additional 2% of the population to emigrate. We then use the estimated semielasticity to explore the potential magnitude of future emigration. Depending on the warming scenarios used and adaptation levels assumed, with other factors held constant, by approximately the year 2080, climate change is estimated to induce 1.4 to 6.7 million adult Mexicans (or 2% to 10% of the current population aged 15-65 y) to emigrate as a result of declines in agricultural productivity alone. Although the results cannot be mechanically extrapolated to other areas and time periods, our findings are significant from a global perspective given that many regions, especially developing countries, are expected to experience significant declines in agricultural yields as a result of projected warming. [ABSTRACT FROM AUTHOR] AB - Copyright of Proceedings of the National Academy of Sciences of the United States of America is the property of National Academy of Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CLIMATIC changes -- Research KW - CROP yields -- Environmental aspects KW - EMIGRATION & immigration -- Environmental aspects KW - AGRICULTURE KW - DEVELOPING countries KW - ENVIRONMENTAL aspects KW - MEXICAN-American Border Region KW - agricultural productivity KW - environmental migrants KW - global warming KW - human migration KW - instrumental variables approach N1 - Accession Number: 53273936; Shuaizhang Feng 1,2 Krueger, Alan B. 1,3,4 Oppenheimer, Michael 1,5; Affiliation: 1: Woodrow Wilson School of Public and International Affairs, Princeton University, Princeton, NJ 08544 2: School of Economics, Shanghai University of Finance and Economics, Shanghai 200433, China 3: Department of Economics 4: US Department of Treasury, Washington, DC 20220 5: Department of Geosciences Princeton University, Princeton, NJ 08544; Source Info: 8/10/2010, Vol. 107 Issue 32, p14257; Subject Term: CLIMATIC changes -- Research; Subject Term: CROP yields -- Environmental aspects; Subject Term: EMIGRATION & immigration -- Environmental aspects; Subject Term: AGRICULTURE; Subject Term: DEVELOPING countries; Subject Term: ENVIRONMENTAL aspects; Subject Term: MEXICAN-American Border Region; Author-Supplied Keyword: agricultural productivity; Author-Supplied Keyword: environmental migrants; Author-Supplied Keyword: global warming; Author-Supplied Keyword: human migration; Author-Supplied Keyword: instrumental variables approach; Number of Pages: 6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=53273936&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - LOWE, JUSTIN AU - SMILEY, STAFFORD T1 - A SHIFT TOWARD CONSUMPTION TAXES: THE TAX POLICY PRESCRIPTION FOR THE FISCAL ILLS OF THE GLOBAL FINANCIAL CRISIS? JO - Corporate Taxation JF - Corporate Taxation Y1 - 2010/07//Jul/Aug2010 VL - 37 IS - 4 M3 - Article SP - 42 EP - 48 SN - 1534715X AB - The article explains the possibility of using the consumption tax such as value added tax (VAT) to ease the fiscal problems brought about by the worldwide economic crisis. It analyzes the development of VAT regulations in various parts of the world and publications from the Organisation for Economic Co-operation and Development (OECD) such as "How Globalization Affects Tax Design," a 2009 paper of James Hines and Lawrence Summers. Also explained is the response of world governments to the financial crisis. KW - CONSUMPTION tax KW - VALUE-added tax KW - GLOBAL Financial Crisis, 2008-2009 KW - TAXATION -- Law & legislation KW - UNITED States KW - ORGANISATION for Economic Co-operation & Development N1 - Accession Number: 52162069; LOWE, JUSTIN 1; SMILEY, STAFFORD 2; Affiliations: 1: Tax Law Specialist, Internal Revenue Service; 2: Professor of Tax, Graduate Tax Program, Georgetown University Law Center, Washington, DC; Issue Info: Jul/Aug2010, Vol. 37 Issue 4, p42; Thesaurus Term: CONSUMPTION tax; Thesaurus Term: VALUE-added tax; Thesaurus Term: GLOBAL Financial Crisis, 2008-2009; Thesaurus Term: TAXATION -- Law & legislation; Subject: UNITED States ; Company/Entity: ORGANISATION for Economic Co-operation & Development; NAICS/Industry Codes: 928120 International Affairs; NAICS/Industry Codes: 919110 International and other extra-territorial public administration; Number of Pages: 6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=52162069&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Kobeissi, Nada AU - Sun, Xian AU - Wang, Haizhi T1 - Managerial labor-market discipline and the characteristics of merger and acquisition transactions JO - Journal of Business Research JF - Journal of Business Research Y1 - 2010/07// VL - 63 IS - 7 M3 - Article SP - 721 EP - 728 SN - 01482963 AB - This study evaluates how state regulation of noncompetition agreements affects merger and acquisition activity. Noncompetition agreements put restrictions on postemployment activities, thereby reducing management mobility and forcing top managers to bear the long-term consequences of their corporate decisions. In this sense, state regulation of noncompetition agreements functions as a mechanism to align management's interests with those of the shareholders when management makes major corporate decisions. To examine this hypothesis empirically, this study tests whether the legal enforcement of noncompetition agreements across states affects the choice of payment methods, the premium paid for targets, and the acquirers' abnormal returns on their merger or acquisition activity. The results suggest that stricter enforcement of noncompetition agreements significantly reduces the likelihood of using stock in takeovers and the premiums paid for targets. In addition, the study documents that stronger enforcement of noncompetition agreements is related with more favorable market reactions for large acquirers. [Copyright &y& Elsevier] AB - Copyright of Journal of Business Research is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - COVENANTS not to compete KW - TRADE secrets KW - CONSOLIDATION & merger of corporations KW - MANAGEMENT KW - DELEGATED legislation KW - STATE regulation KW - COMPETITION KW - Acquirer returns KW - Corporate governance KW - Managerial labor market KW - Noncompetition agreements N1 - Accession Number: 50963977; Kobeissi, Nada 1; Email Address: nada@liu.edu; Sun, Xian 2,3; Email Address: xian.sun@occ.treas.gov; Wang, Haizhi 4; Email Address: haizhi.wang@iit.edu; Affiliations: 1: College of Management, Long Island University-C.W. Post, 700 Northern Boulevard, Brookville, New York 11548-1326, United States; 2: Risk Analysis Department, Office of the Comptroller of Currency, U.S. Department of Treasury, 250 E Street SW, Washington, D.C. 20219, United States; 3: Carey Business School, Johns Hopkins University, Baltimore, MD, 21201, United States; 4: Stuart School of Business, Illinois Institute of Technology, 565 W. Adams Street, Chicago, IL 60661, United States; Issue Info: Jul2010, Vol. 63 Issue 7, p721; Thesaurus Term: COVENANTS not to compete; Thesaurus Term: TRADE secrets; Thesaurus Term: CONSOLIDATION & merger of corporations; Thesaurus Term: MANAGEMENT; Thesaurus Term: DELEGATED legislation; Thesaurus Term: STATE regulation; Subject Term: COMPETITION; Author-Supplied Keyword: Acquirer returns; Author-Supplied Keyword: Corporate governance; Author-Supplied Keyword: Managerial labor market; Author-Supplied Keyword: Noncompetition agreements; Number of Pages: 8p; Document Type: Article L3 - 10.1016/j.jbusres.2009.05.006 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=50963977&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Turner, Nicholas T1 - THE ECONOMIC IMPACT OF TAX-BASED FEDERAL STUDENT AID. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2010/06// M3 - Proceeding SP - 107 EP - 111 PB - National Tax Association SN - 10668608 AB - Information about the papers discussed at a meeting sponsored by the National Tax Association and the Tax Institute of America on November 18, 2010 on the taxation of the U.S. is presented. The topic includes the impact of the student aid programs on the basis of tax on the economy of the country. The tax-based federal student aid includes taxation deduction, tuition deduction and also the reduction in the tax liability of the student. KW - MEETINGS KW - TAXATION KW - STUDENT financial aid KW - TUITION tax credits KW - NATIONAL Tax Association -- Congresses KW - UNITED States KW - TAX Institute of America N1 - Accession Number: 77343947; Turner, Nicholas 1; Affiliations: 1: Office of Tax Analysis, United States Department of Treasury; Issue Info: 2010, p107; Thesaurus Term: MEETINGS; Thesaurus Term: TAXATION; Thesaurus Term: STUDENT financial aid; Thesaurus Term: TUITION tax credits; Subject Term: NATIONAL Tax Association -- Congresses; Subject: UNITED States ; Company/Entity: TAX Institute of America; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=77343947&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Heim, Bradley T. AU - Lurie, Ithai Z. AD - US Department of Treasury AD - US Department of Treasury T1 - Do Increased Premium Subsidies Affect How Much Health Insurance Is Purchased? Evidence from the Self-Employed JO - Journal of Health Economics JF - Journal of Health Economics Y1 - 2009/12// VL - 28 IS - 6 SP - 1197 EP - 1210 SN - 01676296 N1 - Accession Number: 1086510; Keywords: Health; Health Insurance; Insurance; Self Employed; Subsidies; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 201002 N2 - This paper estimates the effect of recent federal and state level increases in the deductibility of health insurance premiums for self-employed individuals, which reduced the after-tax price of health insurance, on both the take-up of coverage and the amount of insurance purchased. Using a panel of tax returns filed by self-employed taxpayers from 1999 to 2004, we estimate a take-up elasticity of -0.316 overall, with significantly higher elasticities for single taxpayers. On the intensive margin, we find an elasticity of -0.733 overall. KW - Insurance; Insurance Companies; Actuarial Studies G22 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Analysis of Health Care Markets I11 KW - Labor Demand J23 L3 - http://www.sciencedirect.com/science/journal/01676296 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1086510&site=ehost-live&scope=site UR - http://dx.doi.org/10.1016/j.jhealeco.2009.07.002 UR - http://www.sciencedirect.com/science/journal/01676296 DP - EBSCOhost DB - ecn ER - TY - JOUR ID - 105255303 T1 - Do increased premium subsidies affect how much health insurance is purchased? Evidence from the self-employed. AU - Heim BT AU - Lurie IZ Y1 - 2009/12// N1 - Accession Number: 105255303. Language: English. Entry Date: 20100319. Revision Date: 20150711. Publication Type: Journal Article. Journal Subset: Biomedical; Continental Europe; Europe; Health Services Administration; Peer Reviewed. NLM UID: 8410622. KW - Employment KW - Financing, Government -- Economics KW - Insurance, Health -- Utilization KW - Adult KW - Business -- Trends KW - Insurance, Health -- Economics KW - Middle Age KW - Taxes KW - United States SP - 1197 EP - 1210 JO - Journal of Health Economics JF - Journal of Health Economics JA - J HEALTH ECON VL - 28 IS - 6 PB - Elsevier Science SN - 0167-6296 AD - Office of Tax Analysis, U.S. Department of Treasury, 1500 Pennsylvania Ave NW, Washington, DC 20220, United States. U2 - PMID: 19748140. DO - 10.1016/j.jhealeco.2009.07.002 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=rzh&AN=105255303&site=ehost-live&scope=site DP - EBSCOhost DB - rzh ER - TY - JOUR AU - Lurie, Ithai Zvi T1 - Differential Effect of the State Children's Health Insurance Program Expansions by Children's Age. JO - Health Services Research JF - Health Services Research Y1 - 2009/10// VL - 44 IS - 5p1 M3 - Article SP - 1504 EP - 1520 PB - Wiley-Blackwell SN - 00179124 AB - Research Objective. This paper tests for differences in the effect of State Children's Health Insurance Program (SCHIP) on children's insurance coverage and physician visits across three age groups: pre-elementary school-aged children (pre-ESA), ESA children, and post-ESA children. Data Source. The study uses two cross sections of the Survey of Income and Program Participation (SIPP) from the 1996 and 2001 panels. Study Design. A difference-in-differences approach is used to estimate the effect of SCHIP on coverage and physician visits of newly eligible children of different age groups. Data Collection. Demographic, insurance, and physician visit information for children in families with income below 300 percent of federal poverty line were extracted from the SIPP. Principal Findings. Uninsurance rates for post-ESA children declined due to SCHIP while public coverage and the likelihood of visiting a physician increased. Estimates of cross-age differences show that post-ESA children experienced a larger decline in uninsurance rates compared with pre-ESA and ESA children and a larger increase in physician visits compared with ESA children. Conclusions. The higher rate of physician visits for post-ESA children due to SCHIP demonstrates the importance of extending insurance coverage to teens as well as young children. [ABSTRACT FROM AUTHOR] AB - Copyright of Health Services Research is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CHILD health insurance KW - PHYSICIANS KW - MEDICAL care KW - UNITED States KW - health economics KW - Medicaid KW - states health policies KW - STATE Children's Health Insurance Program (U.S.) N1 - Accession Number: 43988411; Lurie, Ithai Zvi 1; Email Address: Ithai.lurie@do.treas.gov; Affiliation: 1: Office of Tax Analysis, U.S. Department of Treasury, 1500 Pennsylvania Ave NW,Washington, DC 20220.; Source Info: Oct2009, Vol. 44 Issue 5p1, p1504; Subject Term: CHILD health insurance; Subject Term: PHYSICIANS; Subject Term: MEDICAL care; Subject Term: UNITED States; Author-Supplied Keyword: health economics; Author-Supplied Keyword: Medicaid; Author-Supplied Keyword: states health policies; Company/Entity: STATE Children's Health Insurance Program (U.S.); NAICS/Industry Codes: 621110 Offices of physicians; NAICS/Industry Codes: 621111 Offices of Physicians (except Mental Health Specialists); Number of Pages: 17p; Illustrations: 3 Charts; Document Type: Article L3 - 10.1111/j.1475-6773.2009.01005.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=43988411&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR ID - 105425353 T1 - Differential Effect of the State Children's Health Insurance Program Expansions by Children's Age. AU - Lurie IZ Y1 - 2009/10// N1 - Accession Number: 105425353. Language: English. Entry Date: 20091009. Revision Date: 20150711. Publication Type: Journal Article; research. Journal Subset: Blind Peer Reviewed; Double Blind Peer Reviewed; Editorial Board Reviewed; Expert Peer Reviewed; Health Services Administration; Peer Reviewed; USA. NLM UID: 0053006. KW - Child Health Services -- Statistics and Numerical Data KW - Insurance Coverage -- Statistics and Numerical Data KW - Insurance, Health -- Statistics and Numerical Data KW - Office Visits -- Statistics and Numerical Data KW - State Health Plans -- Statistics and Numerical Data KW - Adolescence KW - Age Factors KW - Child Health Services -- Legislation and Jurisprudence KW - Child KW - Child, Preschool KW - Cross Sectional Studies KW - Demography KW - Eligibility Determination KW - Female KW - Health Policy KW - Health Services Needs and Demand KW - Infant KW - Infant, Newborn KW - Insurance Coverage -- Legislation and Jurisprudence KW - Insurance, Health -- Legislation and Jurisprudence KW - Male KW - Public Assistance -- Legislation and Jurisprudence KW - Public Assistance -- Statistics and Numerical Data KW - State Health Plans -- Legislation and Jurisprudence KW - United States KW - Human SP - 1504 EP - 1520 JO - Health Services Research JF - Health Services Research JA - HEALTH SERV RES VL - 44 IS - 5p1 CY - Malden, Massachusetts PB - Wiley-Blackwell SN - 0017-9124 AD - Office of Tax Analysis, U.S. Department of Treasury, Washington, DC 20220. U2 - PMID: 19656227. DO - 10.1111/j.1475-6773.2009.01005.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=rzh&AN=105425353&site=ehost-live&scope=site DP - EBSCOhost DB - rzh ER - TY - JOUR AU - Kott, Phillip S. AU - Liu, Yan K. T1 - One-Sided Coverage Intervals for a Proportion Estimated from a Stratified Simple Random Sample. JO - International Statistical Review JF - International Statistical Review Y1 - 2009/08// VL - 77 IS - 2 M3 - Article SP - 251 EP - 265 SN - 03067734 AB - Using an Edgeworth expansion to speed up the asymptotics, we develop one-sided coverage intervals for a proportion based on a stratified simple random sample. To this end, we assume the values of the population units are generated from independent random variables with a common mean within each stratum. These stratum means, in turn, may either be free to vary or are assumed to be equal. The more general assumption is equivalent to a model-free randomization-based framework when finite population correction is ignored. Unlike when an Edgeworth expansion is used to construct one-sided intervals under simple random sampling, it is necessary to estimate the variance of the estimator for the population proportion when the stratum means are allowed to differ. As a result, there may be accuracy gains from replacing the normal z-score in the Edgeworth expansion with a t-score. (English) [ABSTRACT FROM AUTHOR] AB - Résumé Nous développons des intervalles de confiance unilatéraux pour une proportion, lorsqu'un échantillon aléatoire simple est tiré d'une population, en utilisant un développement en séries de Edgeworth pour accélérer la convergence. Pour obtenir ces intervalles, nous supposons que les valeurs des unités de la population sont générées à partir de variables aléatoires indépendantes avec la même moyenne à l'intérieur de chaque strate. Ces moyennes de strate peuvent, à leur tour, soit être libres de varier ou être supposées constantes. L'hypothèse la plus générale est équivalente à utiliser un cadre de travail basé sur le plan de sondage (ou “randomization-based”), qui ne nécessite donc pas d'hypothèses au sujet d'un modèle, et où l'on ignore la correction pour populations finies. Contrairement au cas dans lequel un développement en séries de Edgeworth est utilisé pour construire des intervalles unilatéraux sous l'échantillonnage aléatoire simple, il est nécessaire de permettre aux moyennes des strates d'être différentes les unes des autres lorsqu'on estime la variance de l'estimateur de la proportion dans la population. Par conséquent, il peut y avoir des gains de précision lorsqu'on remplace le score z normal dans la série de Edgeworth par un score t. (Spanish) [ABSTRACT FROM AUTHOR] AB - Copyright of International Statistical Review is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - EDGEWORTH expansions KW - EXAMPLE KW - DISTRIBUTION (Probability theory) KW - CLUSTER analysis (Statistics) KW - MULTIVARIATE analysis KW - VARIABLES (Mathematics) KW - PROBABILITY theory KW - Edgeworth expansion KW - effective degrees of freedom KW - model N1 - Accession Number: 42959857; Kott, Phillip S. 1; Email Address: pkott@nass.usda.gov Liu, Yan K. 2; Affiliation: 1: National Agricultural Statistics Service, 3251 Old Lee Highway, Fairfax, VA 22030, USA 2: Internal Revenue Service, P.O. Box 2608, Washington, DC 20013, USA; Source Info: Aug2009, Vol. 77 Issue 2, p251; Subject Term: EDGEWORTH expansions; Subject Term: EXAMPLE; Subject Term: DISTRIBUTION (Probability theory); Subject Term: CLUSTER analysis (Statistics); Subject Term: MULTIVARIATE analysis; Subject Term: VARIABLES (Mathematics); Subject Term: PROBABILITY theory; Author-Supplied Keyword: Edgeworth expansion; Author-Supplied Keyword: effective degrees of freedom; Author-Supplied Keyword: model; Number of Pages: 15p; Illustrations: 2 Graphs; Document Type: Article L3 - 10.1111/j.1751-5823.2009.00081.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=42959857&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Francis, Bill B. AU - Hasan, Iftekhar AU - Sun, Xian T1 - Political connections and the process of going public: Evidence from China JO - Journal of International Money & Finance JF - Journal of International Money & Finance Y1 - 2009/06// VL - 28 IS - 4 M3 - Article SP - 696 EP - 719 SN - 02615606 AB - Abstract: We examine how political connections impact the process of going public. Specifically, we test how political connections impact the pricing of the newly offered shares, the magnitude of underpricing, and the fixed cost of going public. Based on the experience of the newly public firms from Chinese security markets and using multiple measures of political connections, we find robust evidence that the issuing firms with political connections reap significant preferential benefits in the process of going public. To be specific, we find that firms – irrespective of their ownership status – with greater political connections have relatively higher offering price, lower underpricing, and lower fixed costs during the going-public process. [Copyright &y& Elsevier] AB - Copyright of Journal of International Money & Finance is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - STOCKS (Finance) -- Prices KW - SECURITIES markets KW - STOCK exchanges KW - PRICING KW - BUSINESS & politics KW - INTERNATIONAL finance KW - CHINA KW - Emerging markets KW - G24 KW - G38 KW - IPO KW - Political connections N1 - Accession Number: 37812262; Francis, Bill B. 1; Hasan, Iftekhar 1,2; Sun, Xian 3; Email Address: xian.sun@occ.treas.gov; Affiliations: 1: Lally School of Management and Technology, Rensselaer Polytechnic Institute, 110 8th Street, Pittsburgh Building, Troy, NY 12180-3590, United States; 2: Bank of Finland, PO Box 160, 00101, Helsinki, Finland; 3: Office of the Comptroller of Currency, U.S. Department of Treasury, Risk Analysis Department, 250, E-Street, SW, Washington, D.C. 20219, United States; Issue Info: Jun2009, Vol. 28 Issue 4, p696; Thesaurus Term: STOCKS (Finance) -- Prices; Thesaurus Term: SECURITIES markets; Thesaurus Term: STOCK exchanges; Thesaurus Term: PRICING; Thesaurus Term: BUSINESS & politics; Thesaurus Term: INTERNATIONAL finance; Subject: CHINA; Author-Supplied Keyword: Emerging markets; Author-Supplied Keyword: G24; Author-Supplied Keyword: G38; Author-Supplied Keyword: IPO; Author-Supplied Keyword: Political connections; NAICS/Industry Codes: 523110 Investment Banking and Securities Dealing; NAICS/Industry Codes: 523210 Securities and Commodity Exchanges; Number of Pages: 24p; Document Type: Article L3 - 10.1016/j.jimonfin.2009.01.002 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=37812262&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 105375293 T1 - Differences in medical care expenditures for adults with depression compared to adults with major chronic conditions. AU - Lurie IZ AU - Manheim LM AU - Dunlop DD Y1 - 2009/06//2009 Jun N1 - Accession Number: 105375293. Language: English. Entry Date: 20090904. Revision Date: 20150711. Publication Type: Journal Article; research. Journal Subset: Biomedical; Blind Peer Reviewed; Continental Europe; Europe; Expert Peer Reviewed; Health Services Administration; Peer Reviewed. Special Interest: Psychiatry/Psychology. Instrumentation: National Health Interview Survey (NHIS). NLM UID: 9815374. KW - Chronic Disease -- Economics KW - Depression -- Economics KW - Economics -- Statistics and Numerical Data KW - Health Care Costs -- Statistics and Numerical Data KW - Adult KW - Case Control Studies KW - Depression -- Epidemiology KW - Drugs, Prescription -- Economics KW - Female KW - Insurance, Health KW - Interview Guides KW - Male KW - Middle Age KW - Surveys KW - United States KW - Human SP - 87 EP - 95 JO - Journal of Mental Health Policy & Economics JF - Journal of Mental Health Policy & Economics JA - J MENT HEALTH POLICY ECON VL - 12 IS - 2 PB - International Center of Mental Health Policy & Economics SN - 1091-4358 AD - Office of Tax Analysis - US Department of Treasury - 1500 Pennsylvania Avenue NW - Washington DC 20220 - USA, ithai.lurie@do.treas.gov. U2 - PMID: 19567934. UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=rzh&AN=105375293&site=ehost-live&scope=site DP - EBSCOhost DB - rzh ER - TY - JOUR AU - Splinter, David AU - Diamond, John AU - Bryant, Victoria T1 - INCOME VOLATILITY AND MOBILITY: U.S. INCOME TAX DATA, 1999-2007. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2009/06// M3 - Article SP - 1 EP - 10 PB - National Tax Association SN - 10668608 AB - The article presents a study on the income volatility and mobility in the U.S. based on the nation's income tax returns from 1999 to 2007. The study examines wage volatility by measuring the distribution of households with different percent wage changes. It measures income mobility by measuring how much a household's income changes from period to period independent of other households. It reveals that the bottom quintile of households has higher wage volatility than average households. KW - INCOME tax KW - VOLATILITY (Finance) KW - WAGES -- Taxation KW - TAX deductions KW - INCOME shifting (Taxation) KW - INCOME averaging KW - UNITED States N1 - Accession Number: 64394192; Splinter, David 1; Diamond, John 1; Bryant, Victoria 2; Affiliations: 1: Rice University; 2: Internal Revenue Service; Issue Info: 2009, p1; Thesaurus Term: INCOME tax; Thesaurus Term: VOLATILITY (Finance); Thesaurus Term: WAGES -- Taxation; Thesaurus Term: TAX deductions; Thesaurus Term: INCOME shifting (Taxation); Thesaurus Term: INCOME averaging; Subject: UNITED States; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=64394192&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Contos, George AU - Guyton, John AU - Langetieg, Patrick AU - Nelson, Susan T1 - TAXPAYER COMPLIANCE COSTS FOR SMALL BUSINESSES: EVIDENCE FROM CORPORATIONS, PARTNERSHIPS, AND SOLE PROPRIETORSHIPS. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2009/06// M3 - Article SP - 50 EP - 59 PB - National Tax Association SN - 10668608 AB - The article focuses on the taxation of corporate profits of small business enterprises in the U.S. It discusses the econometric specifications for the Small Business Burden Model (SBBM) and the Internal Revenue Service (IRS) Individual Taxpayer Burden Model (ITBM). It talks about the compliance burden aspects of flow-through entities. It also suggests the development of a model that could easily be adapted to changes to the tax system and the economy overall. KW - SMALL business KW - TAXATION KW - CORPORATE taxes KW - TAXPAYER compliance KW - BUSINESS enterprises -- Taxation KW - BUSINESS tax KW - TAX compliance costs KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 64394197; Contos, George 1; Guyton, John 1; Langetieg, Patrick 1; Nelson, Susan 2; Affiliations: 1: Internal Revenue Service, U.S. Department of the Treasury; 2: Office of Tax Policy, U.S. Department of the Treasury; Issue Info: 2009, p50; Thesaurus Term: SMALL business; Thesaurus Term: TAXATION; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: BUSINESS enterprises -- Taxation; Thesaurus Term: BUSINESS tax; Subject Term: TAX compliance costs; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 913910 Other local, municipal and regional public administration; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=64394197&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Auten, Gerald AU - Gravelle, Jane G. T1 - THE EXCLUSION OF CAPITAL GAINS ON THE SALE OF PRINCIPAL RESIDENCES: POLICY OPTIONS. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2009/06// M3 - Article SP - 103 EP - 112 PB - National Tax Association SN - 10668608 AB - The article discusses aspects of the exclusion of capital gains on the sale of principal residences in the U.S. It talks about how the principal residence exclusion has become effective in simplifying tax break at a relatively low-revenue cost. It also explores how it addresses a number of potential design issues relating to equity, distributional effects, and administration and compliance. KW - CAPITAL gains KW - INCOME tax KW - CAPITAL gains tax KW - INVESTMENTS -- Taxation KW - INVESTMENT income KW - UNITED States N1 - Accession Number: 64394203; Auten, Gerald 1; Gravelle, Jane G. 2; Affiliations: 1: U.S. Department of Treasury; 2: Congressional Research Service; Issue Info: 2009, p103; Thesaurus Term: CAPITAL gains; Thesaurus Term: INCOME tax; Thesaurus Term: CAPITAL gains tax; Thesaurus Term: INVESTMENTS -- Taxation; Thesaurus Term: INVESTMENT income; Subject: UNITED States; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; NAICS/Industry Codes: 523930 Investment Advice; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=64394203&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Bloomquist, Kim M. T1 - A COMPARATIVE ANALYSIS OF REPORTING COMPLIANCE BEHAVIOR IN LABORATORY EXPERIMENTS AND RANDOM TAXPAYER AUDITS. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2009/06// M3 - Article SP - 113 EP - 122 PB - National Tax Association SN - 10668608 AB - The article presents a comparative analysis of reporting compliance behavior in laboratory experiments and a sample of randomly audited tax returns of taxpayers in the U.S. It provides an overview of the data from laboratory experiments and taxpayer random audits selected for comparison. It then offers a comparative analysis of the reporting compliance rates from the two data sets. It reveals that there is no difference in the reporting compliance rates of the two data sets. KW - TAXPAYER compliance KW - TAX auditing KW - TAX returns KW - TAXATION KW - COMPARATIVE studies KW - UNITED States N1 - Accession Number: 64394204; Bloomquist, Kim M. 1; Affiliations: 1: U.S. Internal Revenue Service; Issue Info: 2009, p113; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: TAX auditing; Thesaurus Term: TAX returns; Thesaurus Term: TAXATION; Subject Term: COMPARATIVE studies; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=64394204&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 2009-10221-005 AN - 2009-10221-005 AU - Lurie, Ithai Z. AU - Manheim, Larry M. AU - Dunlop, Dorothy D. T1 - Differences in medical care expenditures for adults with depression compared to adults with major chronic conditions. JF - Journal of Mental Health Policy and Economics JO - Journal of Mental Health Policy and Economics JA - J Ment Health Policy Econ Y1 - 2009/06// VL - 12 IS - 2 SP - 87 EP - 95 CY - Italy PB - ICMPE SN - 1091-4358 SN - 1099-176X AD - Lurie, Ithai Z., Office of Tax Analysis, US Department of Treasury, 1500 Pennsylvania Avenue NW, Washington, DC, US, 20220 N1 - Accession Number: 2009-10221-005. PMID: 19567934 Partial author list: First Author & Affiliation: Lurie, Ithai Z.; Office of Tax Analysis, US Department of Treasury, Washington, DC, US. Release Date: 20090921. Correction Date: 20160616. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Chronicity (Disorders); Health Care Costs; Major Depression; Mental Health; Treatment. Classification: Health & Mental Health Services (3370). Population: Human (10); Male (30); Female (40). Location: US. Age Group: Adulthood (18 yrs & older) (300). Tests & Measures: Composite International Diagnostic Interview DOI: 10.1037/t02121-000. Methodology: Empirical Study; Quantitative Study. References Available: Y. Page Count: 9. Issue Publication Date: Jun, 2009. AB - Background: Approximately 17.1 million adults report having a major depressive episode in 2004 which represents 8% of the adult population in the U.S. Of these, more than one-third did not seek treatment. In spite of the large and extensive literature on the cost of mental health, we know very little about the differences in out-of-pocket expenditures between adults with depression and adults with other major chronic disease and the sources of those expenditures. Aims: For persons under age 65, compare total and out-of-pocket expenditures of those with depression to non-depressed individuals who have another major chronic disease. Methods: This study uses two linked, nationally representative surveys, the 1999 National Health Interview Survey (NHIS) and the 2000 Medical Expenditure Panel Survey (MEPS), to identify the population of interest. Depression was systematically assessed using a short form of the World Health Organization's (WHO) Composite International Diagnostic Interview—Short Form (CIDI-SF). To control for differences from potentially confounding factors, we matched depressed cases to controls using propensity score matching. Results: We estimate that persons with depression have about the same out-of-pocket expenditures while having 11.8% less total medical expenditures (not a statistically significant difference) compared to non-depressed individuals with at least one chronic disease. Discussion: High out-of-pocket expenditures are a concern for individuals with chronic diseases. Our study shows that those with depression have comparable out-of-pocket expenses to those with other chronic diseases, but given their lower income levels, this may result in a more substantial financial burden. Implication for Policy: High out-of-pocket expenditures are a concern for individuals with depression and other chronic diseases. For both depressed individuals and non-depressed individuals with other chronic diseases, prescription drug expenditures contribute most to out-of-pocket expenses. Given the important role medications play in treatment of depression, high copayment rates are a concern for limiting compliance with appropriate treatment. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - depression KW - major chronic conditions KW - treatment KW - mental health KW - health care costs KW - 2009 KW - Chronicity (Disorders) KW - Health Care Costs KW - Major Depression KW - Mental Health KW - Treatment KW - 2009 U1 - Sponsor: National Institutes of Health, National Institute of Arthritis and Musculoskeletal and Skin Diseases, US. Grant: P60-AR48098. Recipients: No recipient indicated U1 - Sponsor: National Institutes of Health, National Center for Medical Rehabilitation Research, US. Grant: R01-HD45412. Recipients: No recipient indicated UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2009-10221-005&site=ehost-live&scope=site UR - ithai.lurie@do.treas.gov DP - EBSCOhost DB - psyh ER - TY - JOUR AU - McGovern, Patrick E. AU - Mirzoian, Armen AU - Hall, Gretchen R. T1 - Ancient Egyptian herbal wines. JO - Proceedings of the National Academy of Sciences of the United States of America JF - Proceedings of the National Academy of Sciences of the United States of America Y1 - 2009/05/05/ VL - 106 IS - 18 M3 - Article SP - 7361 EP - 7366 SN - 00278424 AB - Chemical analyses of ancient organics absorbed into pottery jars from the beginning of advanced ancient Egyptian culture, Ca. 3150 B.C., and continuing for millennia have revealed that a range of natural products-specifically, herbs and tree resins-were dispensed by grape wine. These findings provide chemical evidence for ancient Egyptian organic medicinal remedies, previously only ambiguously documented in medical papyri dating back to Ca. 1850 B.C. They illustrate how humans around the world, probably for millions of years, have exploited their natural environments for effective plant remedies, whose active compounds have recently begun to be isolated by modern analytical techniques. [ABSTRACT FROM AUTHOR] AB - Copyright of Proceedings of the National Academy of Sciences of the United States of America is the property of National Academy of Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - NATURAL products KW - HERBAL medicine KW - USEFUL plants KW - BIOCHEMICAL templates KW - ANALYTICAL chemistry KW - WINE & wine making KW - EGYPT KW - ancient medicine KW - biomolecular archaeology KW - herbs KW - Middle East KW - wine N1 - Accession Number: 40516479; McGovern, Patrick E. 1; Email Address: mcgovern@sas.upenn.edu Mirzoian, Armen 2 Hall, Gretchen R. 1; Affiliation: 1: Museum Applied Science Center for Archaeology, University of Pennsylvania Museum of Archaeology and Anthropology, Philadelphia, PA 19104, USA 2: Scientific Services Division, Alcohol and Tobacco Tax and Trade Bureau, U.S. Treasury, Beltsville, MD 20705, USA; Source Info: 5/5/2009, Vol. 106 Issue 18, p7361; Subject Term: NATURAL products; Subject Term: HERBAL medicine; Subject Term: USEFUL plants; Subject Term: BIOCHEMICAL templates; Subject Term: ANALYTICAL chemistry; Subject Term: WINE & wine making; Subject Term: EGYPT; Author-Supplied Keyword: ancient medicine; Author-Supplied Keyword: biomolecular archaeology; Author-Supplied Keyword: herbs; Author-Supplied Keyword: Middle East; Author-Supplied Keyword: wine; NAICS/Industry Codes: 445310 Beer, Wine, and Liquor Stores; NAICS/Industry Codes: 312130 Wineries; NAICS/Industry Codes: 413220 Alcoholic beverage merchant wholesalers; Number of Pages: 6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=40516479&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Noll, Franklin T1 - William Wilberforce: The Life of the Great Anti-Slave Trade Campaigner. JO - History Teacher JF - History Teacher Y1 - 2009/05// VL - 42 IS - 3 M3 - Book Review SP - 376 EP - 378 PB - Society for History Education SN - 00182745 AB - The article reviews the book "William Wilberforce: The Life of the Great Anti-Slave Trade Campaigner," by William Hague. KW - SLAVERY KW - NONFICTION KW - HAGUE, William, 1961- KW - WILLIAM Wilberforce: The Life of the Great Anti-Slave Trade Campaigner (Book) N1 - Accession Number: 42538786; Noll, Franklin 1; Affiliation: 1: Historical Resource Center Bureau of Engraving and Printing; Source Info: May2009, Vol. 42 Issue 3, p376; Subject Term: SLAVERY; Subject Term: NONFICTION; Reviews & Products: WILLIAM Wilberforce: The Life of the Great Anti-Slave Trade Campaigner (Book); People: HAGUE, William, 1961-; Number of Pages: 3p; Document Type: Book Review UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=42538786&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Lo Sasso, Anthony T. AU - Lurie, Ithai Z. AD - U IL, Chicago AD - US Department of Treasury T1 - Community Rating and the Market for Private Non-group Health Insurance JO - Journal of Public Economics JF - Journal of Public Economics Y1 - 2009/02// VL - 93 IS - 1-2 SP - 264 EP - 279 SN - 00472727 N1 - Accession Number: 1026287; Keywords: HMO; Health; Health Insurance; Insurance; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200904 N2 - Prior research on adverse selection in health insurance markets has found only mixed evidence for adverse selection in group settings. We examine the impact of state community rating regulations enacted in the 1990s, which greatly limited insurers' ability to risk rate premiums, to determine if adverse selection is more evident in non-group insurance markets. Using data from large, national surveys we find evidence of a shift to a less healthy pool of non-group enrollees as a consequence of community rating. Community rating made healthy people 20 to 60% less likely to be insured by non-group health insurance; in addition, we found evidence that young and healthy people were 20 to 30% more likely to be uninsured as a result of community rating. We also find evidence that individuals in poor health were 35 to 50% more likely to be insured in the non-group market, but only limited evidence suggesting that persons in poor health were less likely to be uninsured. Our results are further supported by findings suggesting that non-group enrollees were sicker as a result of the community rating laws. Lastly, we find evidence suggesting that HMO penetration in the non-group market increased disproportionately in states that implemented community rating relative to states that did not. KW - Insurance; Insurance Companies; Actuarial Studies G22 KW - Analysis of Health Care Markets I11 L3 - http://www.sciencedirect.com/science/journal/00472727 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1026287&site=ehost-live&scope=site UR - http://dx.doi.org/10.1016/j.jpubeco.2008.07.001 UR - http://www.sciencedirect.com/science/journal/00472727 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Gomez-Gonzalez, Jose E. AU - Kiefer, Nicholas M. AD - Central Bank of Colombia AD - Cornell U and US Department of Treasury T1 - Bank Failure: Evidence from the Colombian Financial Crisis JO - International Journal of Business and Finance Research JF - International Journal of Business and Finance Research Y1 - 2009/// VL - 3 IS - 2 SP - 15 EP - 31 SN - 19310269 N1 - Accession Number: 1085930; Keywords: Bank; Financial Crisis; Financial Institution; Geographic Descriptors: Colombia; Geographic Region: Latin America and the Caribbean; Publication Type: Journal Article; Update Code: 201002 N2 - Bank-specific determinants of bank failure during the financial crisis in Colombia are identified and studied using duration analysis. The process of failure of banks and related financial institutions during that period can be explained by differences in financial health and prudence across institutions. The capitalization ratio is the most significant indicator explaining bank failure. Increases in this ratio lead to a reduction in the hazard rate of failure at any given moment in time. This ratio exhibits a non-linear component. At lower levels of capitalization small differences in capitalization are associated with larger differences in failure rates. Our results thus provide empirical support for existing regulatory practice. Other important variables explaining bank failure dynamics are the bank's size and profitability. KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 KW - Financial Institutions and Services: Government Policy and Regulation G28 KW - Bankruptcy; Liquidation G33 KW - Firm Performance: Size, Diversification, and Scope L25 KW - Economic Development: Financial Markets; Saving and Capital Investment; Corporate Finance and Governance O16 L3 - http://www.theibfr.com/ijbfrsample.htm UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=1085930&site=ehost-live&scope=site UR - http://www.theibfr.com/ijbfrsample.htm DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Heim, Bradley T. T1 - The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns. JO - Journal of Policy Analysis & Management JF - Journal of Policy Analysis & Management Y1 - 2009///Winter2009 VL - 28 IS - 1 M3 - Article SP - 147 EP - 163 SN - 02768739 AB - The article offers information on the study regarding the effect of recent tax changes on taxable income in the U.S. The elasticity of taxable income to the net-of-tax share has been estimated using a random sample of taxpayers taken from the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003 tax changes. It is found that the elasticity of taxable income to the year 2008's net-of-tax share lies between 0.3 and 0.4 overall. The elasticity of a broader measure of income falls between 0.1 and 0.2 overall. KW - TAXATION -- Law & legislation KW - INCOME tax KW - ELASTICITY (Economics) KW - TAX returns KW - ECONOMIC development KW - ESTIMATES KW - ECONOMIC indicators KW - RECONCILIATION (Law) KW - UNITED States N1 - Accession Number: 35716352; Heim, Bradley T. 1; Affiliations: 1: Financial Economist, Office of Tax Analysis, U.S. Department of Treasury.; Issue Info: Winter2009, Vol. 28 Issue 1, p147; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: INCOME tax; Thesaurus Term: ELASTICITY (Economics); Thesaurus Term: TAX returns; Thesaurus Term: ECONOMIC development; Thesaurus Term: ESTIMATES; Thesaurus Term: ECONOMIC indicators; Subject Term: RECONCILIATION (Law); Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 17p; Document Type: Article L3 - 10.1002/pam.20406 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=35716352&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Duggan, James E. AU - Gillingham, Robert AU - Greenlees, John S. T1 - Mortality and Lifetime Income: Evidence from U.S. Social Security Records. JO - IMF Staff Papers JF - IMF Staff Papers Y1 - 2008/12// VL - 55 IS - 4 M3 - Article SP - 566 EP - 594 PB - Macmillan Publishers Ltd. SN - 10207635 AB - Studies of the empirical relationship between income and mortality often rely on data aggregated by geographic areas and broad population groups and do not distinguish between disabled and nondisabled persons. This paper investigates the relationship between individual mortality and lifetime income with a large microdatabase of current and former retired participants in the U.S. Social Security system. Logit models by gender and race confirm a negative relationship. Differences in age of death between low and high levels of lifetime income are on the order of two to three years. Income-related mortality differences between blacks and whites are largest at low-income levels, but gender differences appear to be large and persistent across income levels.IMF Staff Papers (2008) 55, 566–594. doi:10.1057/imfsp.2008.21; published online 12 August 2008 [ABSTRACT FROM AUTHOR] AB - Copyright of IMF Staff Papers is the property of Macmillan Publishers Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - MORTALITY KW - HUMAN life cycle KW - SOCIAL security KW - EMPLOYEE fringe benefits KW - ECONOMIC aspects KW - UNITED States N1 - Accession Number: 35039159; Duggan, James E. 1 Gillingham, Robert 2 Greenlees, John S. 3; Affiliation: 1: Senior economic advisor for Social Security with the Office of Economic Policy of the U.S. Department of Treasury 2: Chief of the IMF's Poverty and Social Impact Analysis Group 3: Research economist with the Division of Price and Index Number Research of the U.S. Bureau of Labor Statistics; Source Info: 2008, Vol. 55 Issue 4, p566; Subject Term: MORTALITY; Subject Term: HUMAN life cycle; Subject Term: SOCIAL security; Subject Term: EMPLOYEE fringe benefits; Subject Term: ECONOMIC aspects; Subject Term: UNITED States; NAICS/Industry Codes: 525120 Health and Welfare Funds; NAICS/Industry Codes: 525190 Other Insurance Funds; Number of Pages: 29p; Illustrations: 9 Charts, 9 Graphs; Document Type: Article L3 - 10.1057/imfsp.2008.21 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=35039159&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - GEN AU - Mandel, Michael AU - Santilli, Ray AU - Kirk, James AU - Isherwood, Bill AU - Chastain, Lem AU - Shulman, Doug AU - Kelley, Colleen AU - Ray, Debasis T1 - FEEDBACK. JO - BusinessWeek JF - BusinessWeek J1 - BusinessWeek PY - 2008/10/06/ Y1 - 2008/10/06/ IS - 4102 M3 - Letter SP - 80 EP - 81 SN - 00077135 AB - Several letters to the editor are presented in response to articles published in previous September 2008 issues including “Keeping America Competitive: How the U.S. Can Invent Its Way Back," "A Benchwarmer Is Back in the Game," and "Cheaper Gas, Calmer Debate." KW - LETTERS to the editor KW - FINANCIAL crises KW - BAILOUTS (Finance) KW - VOTERS KW - UNITED States -- Economic conditions -- 2001-2009 KW - UNITED States N1 - Accession Number: 34565809; Source Information: 10/6/2008, Issue 4102, p80; Subject Term: LETTERS to the editor; Subject Term: FINANCIAL crises; Subject Term: BAILOUTS (Finance); Subject Term: VOTERS; Subject Term: UNITED States -- Economic conditions -- 2001-2009; Subject Term: ; Geographic Subject: UNITED States; Geographic Subject: ; Number of Pages: 2p; ; Illustrations: 1 Color Photograph; ; Document Type: Letter; ; Full Text Word Count: 1171; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=34565809&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - JOUR AU - Elias, Ryan J. AU - Laurie, V. Felipe AU - Ebeler, Susan E. AU - Wong, Jon W. AU - Waterhouse, Andrew L. T1 - Analysis of selected carbonyl oxidation products in wine by liquid chromatography with diode array detection JO - Analytica Chimica Acta JF - Analytica Chimica Acta Y1 - 2008/09/19/ VL - 626 IS - 1 M3 - Article SP - 104 EP - 110 SN - 00032670 AB - Abstract: A high performance liquid chromatography (HPLC) method for the detection and quantitation of acetaldehyde, glyceraldehyde, pyruvic acid, 2-ketoglutaric acid, and formaldehyde in wine, based on the formation of the 2,4-dinitrophenylhydrazones, is presented. These carbonyl compounds often result from the chemical oxidation of major wine components, and are known to affect flavor and color stability. Their analysis in wine is complicated due to their instability and their tendency to react reversibly with bisulfite to form α-hydroxysulfonates. Published methods that break down the sulfonates for the quantitation of total carbonyls in wine involve alkaline hydrolysis of sulfite-bound carbonyls, but we show, for the first time, that this alkaline treatment step significantly increases the concentration of carbonyls during analysis. A solution based on oxygen exclusion is described. The technique offers good specificity, reproducibility (%RSD 0.45–10.6), and limits of detection (1.29–7.53μgL−1). The method was successfully used to monitor concentration changes of these compounds in both white and red wines. [Copyright &y& Elsevier] AB - Copyright of Analytica Chimica Acta is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - LIQUID chromatography KW - CHROMATOGRAPHIC analysis KW - ORGANIC compounds KW - PHOTOSYNTHETIC oxygen evolution KW - 2 KW - 2,4-Dinitrophenylhydrazine KW - 4-Dinitrophenylhydrazine KW - Aldehydes KW - Carbonyl compounds KW - Oxidation KW - Sulfite KW - Wine N1 - Accession Number: 34091974; Elias, Ryan J. 1 Laurie, V. Felipe 2; Email Address: flaurie@utalca.cl Ebeler, Susan E. 1 Wong, Jon W. 3 Waterhouse, Andrew L. 1; Affiliation: 1: Department of Viticulture and Enology, University of California at Davis, CA 95616, USA 2: Centro Tecnológico de la Vid y el Vino, Facultad de Ciencias Agrarias, Universidad de Talca, Casilla 747-Talca, Chile 3: Alcohol and Tobacco Tax and Trade Bureau (formerly Bureau of Alcohol, Tobacco, and Firearms), Beverage Alcohol Laboratory, 6000 Ammendale Road, Beltsville, MD 20705, USA; Source Info: Sep2008, Vol. 626 Issue 1, p104; Subject Term: LIQUID chromatography; Subject Term: CHROMATOGRAPHIC analysis; Subject Term: ORGANIC compounds; Subject Term: PHOTOSYNTHETIC oxygen evolution; Author-Supplied Keyword: 2; Author-Supplied Keyword: 2,4-Dinitrophenylhydrazine; Author-Supplied Keyword: 4-Dinitrophenylhydrazine; Author-Supplied Keyword: Aldehydes; Author-Supplied Keyword: Carbonyl compounds; Author-Supplied Keyword: Oxidation; Author-Supplied Keyword: Sulfite; Author-Supplied Keyword: Wine; NAICS/Industry Codes: 325199 All Other Basic Organic Chemical Manufacturing; NAICS/Industry Codes: 325190 Other basic organic chemical manufacturing; Number of Pages: 7p; Document Type: Article L3 - 10.1016/j.aca.2008.07.048 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=34091974&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR ID - 105681685 T1 - Press conference. Explaining the new rules for measuring community benefit. AU - Schultz R Y1 - 2008/09//2008 Sep-Oct N1 - Accession Number: 105681685. Language: English. Entry Date: 20081107. Revision Date: 20150711. Publication Type: Journal Article; pictorial; questions and answers. Journal Subset: Blind Peer Reviewed; Editorial Board Reviewed; Expert Peer Reviewed; Health Services Administration; Peer Reviewed; USA. NLM UID: 8500263. KW - Internal Revenue Service KW - Organizations, Nonprofit KW - Rules and Regulations SP - 46 EP - 49 JO - Health Progress JF - Health Progress JA - HEALTH PROG VL - 89 IS - 5 CY - Washington, District of Columbia PB - Catholic Health Association of the United States SN - 0882-1577 AD - Senior Technical Advisor to the Commissioner of the Tax Exempt and Government Entities Division, Internal Revenue Service U2 - PMID: 18814794. UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=rzh&AN=105681685&site=ehost-live&scope=site DP - EBSCOhost DB - rzh ER - TY - JOUR AU - Carlson, Curtis AU - Metcalf, Gilbert E. T1 - Energy Tax Incentives and the Alternative Minimum Tax. JO - National Tax Journal JF - National Tax Journal Y1 - 2008/09// VL - 61 IS - 3 M3 - Article SP - 477 EP - 491 PB - National Tax Association SN - 00280283 AB - We take a first look at limitations on the use of energy—related tax credits contained in the General Business Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC limitations in the regular tax. The AMT has a smaller but still pronounced impact on the ability of firms to use these credits. Finally, we provide some illustrative calculations to demonstrate how the AMT can lead to very different levelized costs of producing electricity from a wind power project. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - ENERGY tax credits KW - TAX incentives KW - ALTERNATIVE minimum tax KW - INCOME tax KW - TAX credits KW - CORPORATE taxes KW - MINIMUM income tax KW - TAX rates & tables KW - CAPITAL gains N1 - Accession Number: 34991375; Carlson, Curtis 1; Metcalf, Gilbert E. 2,3; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, D.C. 20220; 2: Department of Economics, Tufts University, Medford, MA 02155; 3: NBER, Cambridge, MA 02138; Issue Info: Sep2008, Vol. 61 Issue 3, p477; Thesaurus Term: ENERGY tax credits; Thesaurus Term: TAX incentives; Thesaurus Term: ALTERNATIVE minimum tax; Thesaurus Term: INCOME tax; Thesaurus Term: TAX credits; Thesaurus Term: CORPORATE taxes; Thesaurus Term: MINIMUM income tax; Thesaurus Term: TAX rates & tables; Thesaurus Term: CAPITAL gains; Number of Pages: 15p; Illustrations: 11 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=34991375&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Leviner, Sagit T1 - An overview: A new era of tax enforcement – from “big stick” to responsive regulation. JO - Regulation & Governance JF - Regulation & Governance Y1 - 2008/09// VL - 2 IS - 3 M3 - Article SP - 360 EP - 380 SN - 17485983 AB - Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance. [ABSTRACT FROM AUTHOR] AB - Copyright of Regulation & Governance is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION -- Law & legislation KW - TAX administration & procedure KW - ECONOMICS KW - LAW enforcement KW - LAW reform KW - AUSTRALIA KW - comparative law KW - economic analysis KW - law and society KW - law enforcement and correction KW - law reform KW - responsive regulation KW - tax administration KW - tax compliance N1 - Accession Number: 34223679; Leviner, Sagit 1; Email Address: sleviner@umich.edu; Affiliations: 1: Internal Revenue Service National Headquarters, Office of Chief Counsel/Office of Research, US Department of the Treasury, Washington, DC, USA; Issue Info: Sep2008, Vol. 2 Issue 3, p360; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX administration & procedure; Thesaurus Term: ECONOMICS; Subject Term: LAW enforcement; Subject Term: LAW reform; Subject: AUSTRALIA; Author-Supplied Keyword: comparative law; Author-Supplied Keyword: economic analysis; Author-Supplied Keyword: law and society; Author-Supplied Keyword: law enforcement and correction; Author-Supplied Keyword: law reform; Author-Supplied Keyword: responsive regulation; Author-Supplied Keyword: tax administration; Author-Supplied Keyword: tax compliance; NAICS/Industry Codes: 922190 Other Justice, Public Order, and Safety Activities; NAICS/Industry Codes: 922120 Police Protection; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 21p; Document Type: Article L3 - 10.1111/j.1748-5991.2008.00039.x UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=34223679&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Francis, Bill B. AU - Hasan, Iftekhar AU - Sun, Xian T1 - Financial market integration and the value of global diversification: Evidence for US acquirers in cross-border mergers and acquisitions JO - Journal of Banking & Finance JF - Journal of Banking & Finance Y1 - 2008/08// VL - 32 IS - 8 M3 - Article SP - 1522 EP - 1540 SN - 03784266 AB - In contrast to the previously documented cross-border discount, we find that there is positive cross-border effect for US acquirers during late 1990s and early 2000s. This is especially particular the case for those that acquire/merge with targets from segmented financial markets where acquirers experience significantly higher positive abnormal returns than those that acquire targets from integrated financial markets. Furthermore, firms acquiring segmented-market targets are also characterized by significantly higher post-merger operating performance improvement. The results indicate that the observed positive cross-border effect is mainly due to the increase in the number of transactions involving targets from segmented markets, in which the average firm experience significant financial constraints. We contend that value is created by a combination of firms with different financial market integration status, in which funds are provided to high cost firms. The finding that the value creation is even higher within the group of acquirers with a lower cost of capital provides additional support for our conjecture. [Copyright &y& Elsevier] AB - Copyright of Journal of Banking & Finance is the property of Elsevier Science Publishing Company, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CONSOLIDATION & merger of corporations KW - GLOBALIZATION KW - CONGLOMERATE corporations KW - DIVERSIFICATION in industry KW - FINANCIAL performance KW - BUSINESS planning KW - INDUSTRIAL concentration KW - ECONOMIC aspects KW - UNITED States KW - Cross-border mergers and acquisitions KW - Diversification KW - Integration N1 - Accession Number: 33136636; Francis, Bill B. 1; Email Address: francb@rpi.edu; Hasan, Iftekhar 1,2; Email Address: hasan@rpi.edu; Sun, Xian 3; Email Address: xian.sun@occ.treas.gov; Affiliations: 1: Lally School of Management and Technology, Rensselaer Polytechnic Institute, 110 8th Street, Pittsburgh Building, Troy, NY 12180-3590, United States; 2: Bank of Finland, Helsinki 00101, Finland; 3: Office of the Comptroller of Currency, US Department of Treasury, Risk Analysis Department, 250, E-Street, SW, Washington, DC 20219, United States; Issue Info: Aug2008, Vol. 32 Issue 8, p1522; Thesaurus Term: CONSOLIDATION & merger of corporations; Thesaurus Term: GLOBALIZATION; Thesaurus Term: CONGLOMERATE corporations; Thesaurus Term: DIVERSIFICATION in industry; Thesaurus Term: FINANCIAL performance; Thesaurus Term: BUSINESS planning; Thesaurus Term: INDUSTRIAL concentration; Subject Term: ECONOMIC aspects; Subject: UNITED States; Author-Supplied Keyword: Cross-border mergers and acquisitions; Author-Supplied Keyword: Diversification; Author-Supplied Keyword: Integration; NAICS/Industry Codes: 551112 Offices of Other Holding Companies; Number of Pages: 19p; Document Type: Article L3 - 10.1016/j.jbankfin.2007.10.013 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=33136636&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Jacobson, Michael T1 - Sanctions against Iran: A Promising Struggle. JO - Washington Quarterly JF - Washington Quarterly Y1 - 2008///Summer2008 VL - 31 IS - 3 M3 - Article SP - 69 EP - 88 PB - Routledge SN - 0163660X AB - The article examines the role of financial and economic sanctions in the international effort to get Iran to abandon its nuclear program or bring it into compliance with International Atomic Energy Agency standards. The December, 2007 National Intelligence Estimate of the U.S., which stated that Iran had abandoned an active effort to develop nuclear weapons in 2003, indicates that sanctions can have a direct effect on influencing Iranian policy. Strictly targeted financial sanctions by the U.S. and United Nations appear to be most effective, as they are less likely to be viewed by Iranians and others as a collective punishment of its population. KW - ECONOMIC sanctions KW - NUCLEAR nonproliferation -- International cooperation KW - IRAN -- Foreign relations -- United States KW - IRAN KW - UNITED States N1 - Accession Number: 32561312; Jacobson, Michael 1; Email Address: mjacobson@washingtoninstitute.org; Affiliation: 1: Senior Fellow, Stein Program on Counterterrorism and Intelligence, Washington Institute for Near East Policy, U.S. Department of Treasury.; Source Info: Summer2008, Vol. 31 Issue 3, p69; Subject Term: ECONOMIC sanctions; Subject Term: NUCLEAR nonproliferation -- International cooperation; Subject Term: IRAN -- Foreign relations -- United States; Subject Term: IRAN; Subject Term: UNITED States; Number of Pages: 20p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=32561312&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - GEN AU - Olijar, Len AU - Burgess, Jon T1 - LETTERS. JO - Federal Times JF - Federal Times J1 - Federal Times PY - 2008/06/16/ Y1 - 2008/06/16/ VL - 44 IS - 18 M3 - Letter SP - 22 EP - 22 SN - 00149233 AB - Several letters to the editor are presented in response to articles in previous issues including "Lawmakers Propose Roth Options for TSP" in the May 26, 2008 issue and "TSP Seeks to Boost Military Participation" in the April 14, 2008 issue. KW - LETTERS to the editor KW - RETIREMENT income -- Planning -- United States KW - PERSONAL finance KW - UNITED States -- Armed Forces -- Officials & employees KW - UNITED States N1 - Accession Number: 32770103; Source Information: 6/16/2008, Vol. 44 Issue 18, p22; Subject Term: LETTERS to the editor; Subject Term: RETIREMENT income -- Planning -- United States; Subject Term: PERSONAL finance; Subject Term: UNITED States -- Armed Forces -- Officials & employees; Subject Term: ; Geographic Subject: UNITED States; Geographic Subject: ; Number of Pages: 1/3p; ; Document Type: Letter; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=32770103&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - JOUR AU - Louie, Henry J. AU - Rousslang, Donald J. AD - US Department of Treasury AD - HI Department of Taxation T1 - Host-Country Governance, Tax Treaties and US Direct Investment Abroad JO - International Tax and Public Finance JF - International Tax and Public Finance Y1 - 2008/06// VL - 15 IS - 3 SP - 256 EP - 273 SN - 09275940 N1 - Accession Number: 0968085; Keywords: FDI; Foreign Direct Investment; Income Tax; Geographic Descriptors: U.S.; Selected Countries; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200805 N2 - We investigate how the quality of the host-country governance and a bilateral U.S. income tax treaty affect the rates of return that U.S. companies require on their foreign direct investment (FDI). Using indexes of corruption and political instability, we find that poor governance causes the companies to require significantly higher rates of return. This lends support to earlier authors who have concluded that poor governance discourages both local investment and inward FDI. After accounting for the quality of host-country governance, however, no evidence could be found that an income tax treaty has any effect on the required rates of return. KW - International Investment; Long-term Capital Movements F21 KW - Multinational Firms; International Business F23 KW - Structure, Scope, and Performance of Government H11 KW - International Fiscal Issues; International Public Goods H87 KW - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements O17 KW - International Linkages to Development; Role of International Organizations O19 L3 - http://link.springer.com/journal/volumesAndIssues/10797 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0968085&site=ehost-live&scope=site UR - http://dx.doi.org/10.1007/s10797-007-9020-5 UR - http://link.springer.com/journal/volumesAndIssues/10797 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Ho Jin Lee AU - Tomohara, Akinori T1 - Public health insurance expansions and labour supply of married women: the state children's health insurance programme. JO - Applied Economics JF - Applied Economics Y1 - 2008/04/10/ VL - 40 IS - 7 M3 - Article SP - 863 EP - 874 PB - Routledge SN - 00036846 AB - While the relationships between health insurance and the labour supply of women have been explored in the literature, little is known about the effects of offering public health insurance on the labour supply decisions of married women. This article examines the labour supply decisions of married women using the State Children's Health Insurance Programme. Our empirical analysis implies that certain groups of married women may be leaving the labour force in order to provide public health insurance for their children. We conclude that the programme causes unexpected efficiency losses through distorted labour supply decisions. [ABSTRACT FROM AUTHOR] AB - Copyright of Applied Economics is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - HEALTH insurance KW - MARRIED women -- Employment KW - LABOR supply KW - LABOR market KW - EMPLOYER-sponsored health insurance KW - UNITED States KW - STATE Children's Health Insurance Program (U.S.) N1 - Accession Number: 31411648; Ho Jin Lee 1; Tomohara, Akinori 2; Email Address: jujodaj@yahoo.com; Affiliations: 1: Internal Revenue Service, Laguna Niguel, CA, USA; 2: University of Pittsburgh, Graduate School of Public and International Affairs, International Development Division, Pittsburgh, USA; Issue Info: 4/10/2008, Vol. 40 Issue 7, p863; Thesaurus Term: HEALTH insurance; Thesaurus Term: MARRIED women -- Employment; Thesaurus Term: LABOR supply; Thesaurus Term: LABOR market; Thesaurus Term: EMPLOYER-sponsored health insurance; Subject: UNITED States ; Company/Entity: STATE Children's Health Insurance Program (U.S.); NAICS/Industry Codes: 524111 Direct individual life, health and medical insurance carriers; NAICS/Industry Codes: 524112 Direct group life, health and medical insurance carriers; NAICS/Industry Codes: 561320 Temporary Help Services; Number of Pages: 12p; Illustrations: 5 Charts; Document Type: Article L3 - 10.1080/00036840600749789 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=31411648&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Brown, Kim AU - Harris, Michael AU - Paustian, Jodie AU - Scibona, Gary AU - Sullo, Jacqueline T1 - A WORKFORCE IN CRISIS. JO - Contract Management JF - Contract Management Y1 - 2008/02// VL - 48 IS - 2 M3 - Article SP - 56 EP - 67 SN - 01903063 AB - The article discusses the strategies in recruiting and retaining acquisition professionals of the 21st generation. One strategy is implementing tailor reward systems, promotion opportunities, and career advancement. Another strategy is applying resources on better branding of acquisition, defining and describing what acquisition work encompasses. Administering initiatives like customizing work arrangements and flexible careers, higher levels of investment in life-long learning, and paying attention to the social quality of agency/organizational life is also hinted. For further details, a survey that concerns these professionals is likewise referred. KW - CAREER development KW - EXECUTIVES KW - RESEARCH KW - PERSONNEL management KW - VOCATIONAL guidance KW - EMPLOYEE recruitment KW - RESOURCE management KW - HUMAN capital KW - BUSINESS -- Research KW - SURVEYS N1 - Accession Number: 30005553; Brown, Kim 1; Harris, Michael 2; Paustian, Jodie 3; Scibona, Gary 4; Sullo, Jacqueline 5; Affiliations: 1: Director of the Acquisition Operations Division, General Services Administration (GSA), Federal Acquisition Service (FAS), Great Lakes Region in Chicago, Illinois.; 2: Director of Policy and Budget, Office of the Chief Information Officer, GSA, FAS, Washington, DC; 3: Procurement Analyst for the Internal Revenue Service, Oxon Hill, Maryland; 4: Director of the Acquisition Operations Division, GSA, FAS, Heartland Region 6, Kansas City, Missouri; 5: Director of the Acquisition Operations Division, GSA, FAS, Pacific Rim Region, San Francisco, California; Issue Info: Feb2008, Vol. 48 Issue 2, p56; Thesaurus Term: CAREER development; Thesaurus Term: EXECUTIVES; Thesaurus Term: RESEARCH; Thesaurus Term: PERSONNEL management; Thesaurus Term: VOCATIONAL guidance; Thesaurus Term: EMPLOYEE recruitment; Thesaurus Term: RESOURCE management; Thesaurus Term: HUMAN capital; Thesaurus Term: BUSINESS -- Research; Subject Term: SURVEYS; NAICS/Industry Codes: 541720 Research and Development in the Social Sciences and Humanities; NAICS/Industry Codes: 611430 Professional and Management Development Training; NAICS/Industry Codes: 624310 Vocational Rehabilitation Services; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); NAICS/Industry Codes: 541612 Human Resources Consulting Services; Number of Pages: 7p; Illustrations: 3 Color Photographs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=30005553&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Leahy, Arthur S. AD - Internal Revenue Service, Washington, DC and William Howard Taft U T1 - The Impact of Seller Reputation on Price: Evidence from the Da Vinci Code and Amazon.com JO - Briefing Notes in Economics JF - Briefing Notes in Economics Y1 - 2007/12//December 2007-January 2008 IS - 75 SP - 1 EP - 6 SN - 09687017 N1 - Accession Number: 0961356; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200804 N2 - I analyze the impact of seller reputation on prices using data from Amazon.com. The book, The Da Vinci Code was selected to investigate this impact because it is one of the best-selling books of all time and has a well developed market for used copies. The results suggest that sellers with better reputations are more efficient than others and that the costs of developing these reputations are not passed on to consumers. In addition, the consumer benefits from lower prices. This result contrasts with those found by Melnik and Alm (2002) and Dewan and Hsu (2004). KW - Asymmetric and Private Information; Mechanism Design D82 KW - Production, Pricing, and Market Structure; Size Distribution of Firms L11 KW - Retail and Wholesale Trade; e-Commerce L81 L3 - http://www.richmond.ac.uk/bne/backissu.htm UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0961356&site=ehost-live&scope=site UR - http://www.richmond.ac.uk/bne/backissu.htm DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Neher, Stefan AD - US Internal Revenue Service T1 - Distribution of the Shareholder Base of Swiss Cantonal Banks JO - Financial Markets and Portfolio Management JF - Financial Markets and Portfolio Management Y1 - 2007/12// VL - 21 IS - 4 SP - 471 EP - 485 SN - 15554961 N1 - Accession Number: 0949817; Keywords: Bank; Geographic Descriptors: Switzerland; Geographic Region: Europe; Publication Type: Journal Article; Update Code: 200801 N2 - In this paper, the equity distribution of the free float of shareholders and shares is examined at six different Swiss cantonal banks. The percentage of shareholders and shares held in the home canton of a given cantonal bank is significantly higher than compared to the averages of the rest of the cantonal banks. When scaling this data to the population/legal entities in a given canton, in all cases (excluding outlier data from the smallest of Swiss cantons), the shareholder and share ratio is much higher for the home canton than the rest of the cantons. We also see some evidence that the scaled shareholder and share ratio is higher at neighboring cantons compared to the rest of Swiss cantons; it is significantly so in two cases. Lastly, we also see some evidence that the scaled shareholder and share ratio is higher at cantons that speak the same language compared to cantons that speak a different language for a given cantonal bank; it is significantly so in about half the shareholder and one third of the share distribution data. KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 KW - Capital Budgeting; Fixed Investment and Inventory Studies; Capacity G31 L3 - http://link.springer.com/journal/volumesAndIssues/11408 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0949817&site=ehost-live&scope=site UR - http://link.springer.com/journal/volumesAndIssues/11408 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Mazur, Mark J. AU - Plumley, Alan H. T1 - Understanding the Tax Gap. JO - National Tax Journal JF - National Tax Journal Y1 - 2007/09// VL - 60 IS - 3 M3 - Article SP - 569 EP - 576 PB - National Tax Association SN - 00280283 AB - The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INTERNAL revenue law KW - TAXATION -- Law & legislation KW - TAX returns KW - PUBLIC finance KW - TAXPAYER compliance KW - INCOME tax N1 - Accession Number: 27375860; Mazur, Mark J. 1; Plumley, Alan H. 1; Affiliations: 1: Office of Research, Analysis, and Statistics, Internal Revenue Service, Washington, D.C. 20024; Issue Info: Sep2007, Vol. 60 Issue 3, p569; Thesaurus Term: INTERNAL revenue law; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX returns; Thesaurus Term: PUBLIC finance; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: INCOME tax; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 8p; Illustrations: 1 Diagram, 1 Graph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=27375860&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Traci Galinsky AU - Naomi Swanson AU - Steven Sauter AU - Robin Dunkin AU - Joseph Hurrell AU - Lawrence Schleifer T1 - Supplementary breaks and stretching exercises for data entry operators: A follow‐up field studyThis article is a US Government work and, as such, is in the public domain in the United States of America.The conclusions in this report are those of the authors and do not necessarily represent the views of the National Institute for Occupational Saftey and Health or the Internal Revenue Service. JO - American Journal of Industrial Medicine JF - American Journal of Industrial Medicine Y1 - 2007/07// VL - 50 IS - 7 M3 - Article SP - 519 EP - 527 SN - 02713586 AB - This study expanded previous NIOSH‐IRS research examining the effects of rest breaks and stretching exercises on symptoms and performance in data‐entry workers.All workers spent 4 weeks with conventional breaks (two 15 min breaks per day) and 4 weeks with supplementary breaks (two 15 min breaks plus four 5 min breaks per day). One‐half were assigned at random to a group instructed to perform brief stretching exercises during breaks. The remainder comprised the “no stretching” (control) group.51 workers (stretch group n = 21; no stretch group n = 30) completed the study symptom questionnaires. Discomfort and eyestrain were significantly lower with supplementary breaks, and supplementary breaks attenuated accumulation of discomfort and eyestrain during work sessions. Data‐entry speed was significantly faster with supplementary breaks so that work output was maintained, despite replacing 20 min of work time with break time. In the stretch group, workers reported stretching during only 25% of conventional breaks and 39% of supplementary breaks, and no significant effects of stretching on discomfort or performance were observed.These results provide further converging evidence that supplementary breaks reliably minimize discomfort and eyestrain without impairing productivity. Low compliance in performing stretches prevented valid assessment of stretching effects. Further research on stretching exercises and exercise compliance is warranted. Am. J. Ind. Med. 50:519–527, 2007. Published 2007 Wiley‐Liss, Inc. [ABSTRACT FROM AUTHOR] AB - Copyright of American Journal of Industrial Medicine is the property of John Wiley & Sons, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - Research KW - Employees KW - Performance standards KW - United States N1 - Accession Number: 25464768; Traci Galinsky 1; Naomi Swanson 1; Steven Sauter 1; Robin Dunkin 1; Joseph Hurrell 1; Lawrence Schleifer 2; Affiliations: 1: National Institute for Occupational Safety and Health (NIOSH), Cincinnati, Ohio; 2: Internal Revenue Service (IRS), Washington, District of Columbia; Issue Info: Jul2007, Vol. 50 Issue 7, p519; Thesaurus Term: Research; Subject Term: Employees; Subject Term: Performance standards; Subject: United States; Number of Pages: 9p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=eih&AN=25464768&site=ehost-live&scope=site DP - EBSCOhost DB - eih ER - TY - JOUR AU - Broomhall, David AD - IRS Chief Counsel's Advance Pricing Agreements Program, US Internal Revenue Service T1 - Dynamic Adjustments in Transfer Pricing Agreements JO - Business Economics JF - Business Economics Y1 - 2007/04// VL - 42 IS - 2 SP - 22 EP - 30 SN - 0007666X N1 - Accession Number: 0922205; Keywords: Transfer Pricing; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200708 N2 - This paper examines the issue of using past economic performance to benchmark transfer prices in advance pricing agreements (APAs) and explores methods that allow transfer prices to reflect current economic performance. The paper applies these methods to the electronics industry and finds that capacity utilization provides a much better proxy for current economic performance than does the typical interquartile range of profits of comparable companies generated over some historic interval prior to the APA. While taxpayers who benchmark results on capacity utilization lose the certainty of a fixed range, they gain by allowing transfer prices to reflect changing economic conditions. KW - Multinational Firms; International Business F23 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 L3 - http://www.palgrave-journals.com/be/archive/index.html UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0922205&site=ehost-live&scope=site UR - http://www.palgrave-journals.com/be/archive/index.html DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Wardlaw, Daniel T1 - Embezzlement: Is your facility susceptible? JO - Nursing Homes: Long Term Care Management JF - Nursing Homes: Long Term Care Management Y1 - 2007/01// VL - 56 IS - 1 M3 - Article SP - 62 EP - 63 PB - Vendome Group LLC SN - 10614753 AB - The article focuses on embezzlement in nursing home facilities. It states an excellent source of information regarding the verification, detection and prevention of embezzlement which can be located on the Web site of the U.S. Small Business Administration. It also mentions the involvement of the U.S. International Revenue Service (IRS) in embezzlement cases. KW - EMBEZZLEMENT KW - NURSING care facilities KW - INFORMATION resources KW - WEBSITES KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 24359830; Wardlaw, Daniel 1; Email Address: wardlaw0107@nursinghomesmagazine.com; Affiliation: 1: Special Agent and Public Information Officer, Internal Revenue Service Criminal Investigation Division, Vancouver, Washington; Source Info: Jan2007, Vol. 56 Issue 1, p62; Subject Term: EMBEZZLEMENT; Subject Term: NURSING care facilities; Subject Term: INFORMATION resources; Subject Term: WEBSITES; Subject Term: UNITED States; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 623310 Community care facilities for the elderly; NAICS/Industry Codes: 623110 Nursing Care Facilities (Skilled Nursing Facilities); NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 519130 Internet Publishing and Broadcasting and Web Search Portals; Number of Pages: 2p; Document Type: Article; Full Text Word Count: 1215 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=24359830&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR ID - 2006-20201-002 AN - 2006-20201-002 AU - Bloomquist, Kim M. T1 - A Comparison of Agent-Based Models of Income Tax Evasion. JF - Social Science Computer Review JO - Social Science Computer Review JA - Soc Sci Comput Rev Y1 - 2006/11// VL - 24 IS - 4 SP - 411 EP - 425 CY - US PB - Sage Publications SN - 0894-4393 SN - 1552-8286 AD - Bloomquist, Kim M. N1 - Accession Number: 2006-20201-002. Other Journal Title: Computers & the Social Sciences. Partial author list: First Author & Affiliation: Bloomquist, Kim M.; U.S. Internal Revenue Service, Washington, DC, US. Release Date: 20070430. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Electronic. Document Type: Journal Article. Language: English. Major Descriptor: Crime; Models; Simulation; Social Sciences; Taxation. Classification: Criminal Behavior & Juvenile Delinquency (3236). Population: Human (10). References Available: Y. Page Count: 15. Issue Publication Date: Nov, 2006. AB - This article compares three multiagent-based simulation models of individual income tax evasion. The models' similarities and differences are highlighted, and their significance for the field of computational social science is discussed. Emphasis is placed on the importance of process validity for models intended to represent real-world phenomena of interest to policy makers. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - income tax evasion KW - computational social science KW - simulation models KW - 2006 KW - Crime KW - Models KW - Simulation KW - Social Sciences KW - Taxation KW - 2006 DO - 10.1177/0894439306287021 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2006-20201-002&site=ehost-live&scope=site UR - kim.bloomquist@irs.gov DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Heitfield, Erik AU - Burton, Steve AU - Chomsisengphet, Souphala AD - Federal Reserve Board AD - FDIC AD - Office of the Comptroller of the Currency, US Department of Treasury T1 - Systematic and Idiosyncratic Risk in Syndicated Loan Portfolios JO - Journal of Credit Risk JF - Journal of Credit Risk Y1 - 2006///Fall VL - 2 IS - 3 SP - 3 EP - 31 SN - 17446619 N1 - Accession Number: 0956807; Keywords: Bank; Portfolio; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200803 N2 - We examine the influence of systematic and idiosyncratic risk factors on value-at-risk (VAR) for the syndicated loan portfolios of 30 banks. Larger portfolios are better diversified across sectors than smaller ones but are also more heavily weighted toward high-risk sectors. As a result, the component of VAR attributable to systematic factors is larger in the largest portfolios. Idiosyncratic factors play a much more important role in relatively small portfolios. Simple analytic measures of portfolio risk and concentration are highly correlated with VAR. Marginal contributions to VAR vary widely across sectors and are sensitive to the weighting of exposures within each portfolio. KW - Portfolio Choice; Investment Decisions G11 KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 L3 - http://www.risk.net/type/journal/source/journal-of-credit-risk UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0956807&site=ehost-live&scope=site UR - http://www.risk.net/type/journal/source/journal-of-credit-risk DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Mills, Lillian F. T1 - Five Things Economists and Lawyers Can Learn from Accountants: An Illustration Using the Domestic Production Activities Deduction. JO - National Tax Journal JF - National Tax Journal Y1 - 2006/09// VL - 59 IS - 3 M3 - Article SP - 585 EP - 597 PB - National Tax Association SN - 00280283 AB - This paper is part of the perspectives of three researchers--an economist, an accountant and a lawyer-on tax policy. The domestic production activities deduction in AJCA 2004 provides a specific platform to introduce five concepts from financial accounting that affect tax policy: book income matters; tax rate changes immediately affect earnings; current tax expense does not generally equal taxes paid; accounting mixes different methods and permits management judgment; and consolidation rules differ for book and tax, complicating jurisdictional inferences. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION KW - ECONOMISTS KW - ACCOUNTANTS KW - LAWYERS KW - TAX expenditures KW - TAX accounting N1 - Accession Number: 23270814; Mills, Lillian F. 1,2; Affiliations: 1: U.S. Department of Treasury, Washington, D.C., 20220; 2: Department of Accounting, University of Texas, Austin, TX 78712-0211; Issue Info: Sep2006, Vol. 59 Issue 3, p585; Thesaurus Term: TAXATION; Thesaurus Term: ECONOMISTS; Thesaurus Term: ACCOUNTANTS; Thesaurus Term: LAWYERS; Thesaurus Term: TAX expenditures; Thesaurus Term: TAX accounting; NAICS/Industry Codes: 541212 Offices of accountants; NAICS/Industry Codes: 541219 Other Accounting Services; NAICS/Industry Codes: 541211 Offices of Certified Public Accountants; NAICS/Industry Codes: 541110 Offices of Lawyers; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 13p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23270814&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Cooper, Michael AU - Knittel, Matthew T1 - Partial Loss Refundability: How Are Corporate Tax Losses Used? JO - National Tax Journal JF - National Tax Journal Y1 - 2006/09// VL - 59 IS - 3 M3 - Article SP - 651 EP - 663 PB - National Tax Association SN - 00280283 AB - Using tax return data for1993-2003, we measure how US corporations use tax losses over time. For firms included in our dataset, we find that: (1) approximately 50-60 percent of tax losses are used over a ten-year window as a carryback refund or loss carryforward deduction; (2) approximately 10-20 percent remain to be used; and (3) approximately 25-30 percent are never used. Moreover, many tax losses are used only after a substantial delay. Hence, we find that certain firms and industries incur a significant penalty from the partial loss refund regime due to the erosion in the real value of their tax loss. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CORPORATE taxes KW - TAX refunds KW - TAX penalties KW - TAX collection KW - TAX deductions N1 - Accession Number: 23270818; Cooper, Michael 1; Knittel, Matthew 1; Affiliations: 1: Office of Tax Analysis, US Department of Treasury, Washington, DC 20220; Issue Info: Sep2006, Vol. 59 Issue 3, p651; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAX refunds; Thesaurus Term: TAX penalties; Thesaurus Term: TAX collection; Thesaurus Term: TAX deductions; NAICS/Industry Codes: 561440 Collection Agencies; Number of Pages: 13p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23270818&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Gana, María Teresa Santander AU - Antonio Trejo^Fuentes, Luis T1 - Technology as ‘a human practice with social meaning’–a new scenery for engineering education. JO - European Journal of Engineering Education JF - European Journal of Engineering Education Y1 - 2006/08// VL - 31 IS - 4 M3 - Article SP - 437 EP - 447 SN - 03043797 AB - In a world sustained and interconnected by technology, people make choices. Therefore, they have to consider that technology is subject to analysis and interpretation because it is designed by humans with varied histories, experiences and cultures. To generate an understanding of the technological phenomenon, this article proposes to view the technology as a human practice, with social meaning and an attending change in classical technology-related education. The hidden resumé of the professors, the development of contents and didactic methods to be used in the educational process are fundamental elements in the appropriation of knowledge. Modifying these elements requires paradigmatic shifts, especially in the education of engineers, which would have to be focused on the knowledge acquisition and capabilities to allow an adequate practice of the technology management. [ABSTRACT FROM AUTHOR] AB - Copyright of European Journal of Engineering Education is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - EDUCATIONAL technology KW - ENGINEERING KW - DISCUSSION in education KW - TECHNOLOGICAL innovations KW - KNOWLEDGE acquisition (Expert systems) KW - SOCIAL indicators KW - INSTRUCTIONAL systems KW - EDUCATION -- Research KW - LEARNING communities KW - Engineering education KW - Practice KW - Technological practice KW - Technology N1 - Accession Number: 21323080; Gana, María Teresa Santander 1; Email Address: msantand@lauca.usach.cl Antonio Trejo^Fuentes, Luis 2; Affiliation: 1: Department of Industrial Engineering, USACH, University of Santiago of Chile, Avenida Ecuador #3769, Estación Central, Santiago, Chile 2: Department of Training, Internal Revenue Service (SII, Servicio de Impuestos Internos), Teatinos 120, Santiago, Office 211, Chile; Source Info: Aug2006, Vol. 31 Issue 4, p437; Subject Term: EDUCATIONAL technology; Subject Term: ENGINEERING; Subject Term: DISCUSSION in education; Subject Term: TECHNOLOGICAL innovations; Subject Term: KNOWLEDGE acquisition (Expert systems); Subject Term: SOCIAL indicators; Subject Term: INSTRUCTIONAL systems; Subject Term: EDUCATION -- Research; Subject Term: LEARNING communities; Author-Supplied Keyword: Engineering education; Author-Supplied Keyword: Practice; Author-Supplied Keyword: Technological practice; Author-Supplied Keyword: Technology; NAICS/Industry Codes: 923110 Administration of Education Programs; NAICS/Industry Codes: 611699 All Other Miscellaneous Schools and Instruction; NAICS/Industry Codes: 611710 Educational Support Services; Number of Pages: 11p; Illustrations: 2 Diagrams; Document Type: Article L3 - 10.1080/03043790600676414 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=21323080&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Mirzoian, Armen AU - Mabud, Md. Abdul T1 - Comparison of Methods for Extraction of Ethyl Carbamate from Alcoholic Beverages in Gas Chromatography/Mass Spectrometry Analysis. JO - Journal of AOAC International JF - Journal of AOAC International Y1 - 2006/07//Jul/Aug2006 VL - 89 IS - 4 M3 - Article SP - 1048 EP - 1051 SN - 10603271 AB - The article reports on the optimization and validation of the methods for extracting ethyl carbamate (EC) from alcoholic beverages in gas chromatography/mass spectrometry. Deuterated EC was added to the samples as an internal standard followed by extraction with polystyrene crosslinked polystyrene cartridges using minimal volumes of EC. The EC response was measured in selective ion monitoring mode and found to be linear in the range between the limit of quantitation and 1000ug/L. KW - URETHANE KW - EXTRACTION (Chemistry) KW - TECHNICAL chemistry KW - ALCOHOLIC beverages KW - GAS chromatography KW - MASS spectrometry N1 - Accession Number: 21937281; Mirzoian, Armen 1; Email Address: armen.mirzoian@ttb.gov Mabud, Md. Abdul 1; Affiliation: 1: Alcohol and Tobacco Tax and Trade Bureau, National Laboratory Center, Beltsville, MD 20705; Source Info: Jul/Aug2006, Vol. 89 Issue 4, p1048; Subject Term: URETHANE; Subject Term: EXTRACTION (Chemistry); Subject Term: TECHNICAL chemistry; Subject Term: ALCOHOLIC beverages; Subject Term: GAS chromatography; Subject Term: MASS spectrometry; NAICS/Industry Codes: 413220 Alcoholic beverage merchant wholesalers; NAICS/Industry Codes: 312140 Distilleries; NAICS/Industry Codes: 445310 Beer, Wine, and Liquor Stores; NAICS/Industry Codes: 424820 Wine and Distilled Alcoholic Beverage Merchant Wholesalers; Number of Pages: 4p; Illustrations: 2 Charts, 2 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=21937281&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - CONF AU - Plumley, Alan T1 - PRELIMINARY UPDATE OF THE TAX YEAR 2001 INDIVIDUAL INCOME TAX UNDERREPORTING GAP ESTIMATES. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 19 EP - 25 PB - National Tax Association SN - 10668608 AB - The article presents a preliminary update on individual income tax underreporting gap estimates for the tax year 2001 in the U.S. The estimates gave a larger amount than what has been projected from earlier compliance data, but aggregate analysis indicates that it is driven by a change in the mix of income sources rather than the decline of propensity of taxpayers to report their income. Overall, voluntary compliance among taxpayers remains strong, with voluntary payments estimated at 80 %. KW - INCOME tax KW - UNDERPAYMENT of taxes KW - TAXPAYER compliance KW - TAXATION KW - TAX collection KW - UNITED States N1 - Accession Number: 23548618; Plumley, Alan 1; Affiliations: 1: Internal Revenue Service; Issue Info: 2005, p19; Thesaurus Term: INCOME tax; Thesaurus Term: UNDERPAYMENT of taxes; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: TAXATION; Thesaurus Term: TAX collection; Subject: UNITED States; NAICS/Industry Codes: 561440 Collection Agencies; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 7p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548618&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Bloomquist, Kim M. AU - Zhiyong An T1 - GEOGRAPHIC VARIATION IN SCHEDULE H FILING RATES: WHY SHOULD LOCATION INFLUENCE THE DECISION TO REPORT "NANNY" TAXES? JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 26 EP - 39 PB - National Tax Association SN - 10668608 AB - The article discusses the geographic variation in schedule H filing rates to report Social Security and Medicare taxes on wages of household employees in the U.S. It was determined that Schedule H filers are concentrated among households with more than $150,000 adjusted gross income. Washington D.C., Maryland, and Virginia account for the highest filing rates. Geographic variation in Schedule H filing rates are caused by the influence of heightened sensitivity to enforcement authorities. KW - HOUSEHOLD employees KW - TAXATION KW - WAGES -- Taxation KW - TAXPAYER compliance KW - TAX collection KW - TAX evasion KW - UNITED States N1 - Accession Number: 23548619; Bloomquist, Kim M. 1; Zhiyong An 2; Affiliations: 1: U.S. Internal Revenue Service; 2: University of California, Berkeley; Issue Info: 2005, p26; Thesaurus Term: HOUSEHOLD employees; Thesaurus Term: TAXATION; Thesaurus Term: WAGES -- Taxation; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: TAX collection; Thesaurus Term: TAX evasion; Subject: UNITED States; NAICS/Industry Codes: 814110 Private Households; NAICS/Industry Codes: 561440 Collection Agencies; Number of Pages: 14p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548619&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Petska, Thomas AU - Parisi, Michael AU - Luttrell, Kelly AU - Altounian, Lucy AU - Scoffic, Matt T1 - AN ANALYSIS OF BUSINESS ORGANIZATIONAL STRUCTURE AND ACTIVITY FROM TAX DATA. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 40 EP - 61 PB - National Tax Association SN - 10668608 AB - The article discusses the use of tax data in analyzing the organizational structure and business activity in the U.S. It provides information on the tax treatment of business income and the major tax law changes affecting the taxation of business income during the period 1980-2002. It also presents an analyzed data of cross-sectional business studies of the Internal Revenue Service's Statistics of Income. KW - BUSINESS enterprises -- Taxation KW - ORGANIZATIONAL structure KW - INTERNAL revenue law KW - INCOME KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 23548620; Petska, Thomas 1; Parisi, Michael 1; Luttrell, Kelly 1; Altounian, Lucy 1; Scoffic, Matt 1; Affiliations: 1: Statistics Of Income Division Internal Revenue Service; Issue Info: 2005, p40; Thesaurus Term: BUSINESS enterprises -- Taxation; Thesaurus Term: ORGANIZATIONAL structure; Thesaurus Term: INTERNAL revenue law; Thesaurus Term: INCOME; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 22p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548620&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Arnsberger, Paul AU - Ludlum, Melissa AU - Riley, Margaret T1 - CURRENT RESEARCH IN THE NONPROFIT SECTOR. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 62 EP - 72 PB - National Tax Association SN - 10668608 AB - The article discusses the research conducted on the role played by the nonprofit sector in the U.S. It provides information on the problems identified with Forms 990/990-T integrated sample and the importance of Statistics of Income (SOI) microdata and statistics in research involving information where proper line item allocations are needed. Moreover, SOI data can be valuable in determining the role of the nonprofit sector. KW - NONPROFIT organizations KW - TAXATION KW - INDUSTRIAL research KW - TAX returns KW - INCOME KW - UNITED States N1 - Accession Number: 23548621; Arnsberger, Paul 1; Ludlum, Melissa 1; Riley, Margaret 1; Affiliations: 1: Statistics of Income Division, Internal Revenue Service; Issue Info: 2005, p62; Thesaurus Term: NONPROFIT organizations; Thesaurus Term: TAXATION; Thesaurus Term: INDUSTRIAL research; Thesaurus Term: TAX returns; Thesaurus Term: INCOME; Subject: UNITED States; NAICS/Industry Codes: 813319 Other Social Advocacy Organizations; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 11p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548621&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Bershadker, Andrew AU - Smith, Paul A. T1 - CRACKING OPEN THE NEST EGG: IRA WITHDRAWALS AND RETIREMENT FINANCE. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 73 EP - 83 PB - National Tax Association SN - 10668608 AB - The article discusses the role played by individual retirement accounts (IRA) in retirement finance in the U.S. IRAs have become a growing source of retirement income, with tax returns in 2002 showing half of all primary taxpayers aged 70 to 75 have an IRA income in that year. Using a 10-year panel of taxpayers aged 57 to 63 in 1987, it also revealed that 42 % of IRA owners first use their accounts within a 2-year period before or after retirement. KW - INDIVIDUAL retirement accounts KW - RETIREMENT income KW - TAX returns KW - RETIREMENT KW - PERSONAL finance KW - OLDER people KW - UNITED States N1 - Accession Number: 23548622; Bershadker, Andrew 1; Smith, Paul A. 2; Affiliations: 1: U.S. Department of Treasury; 2: Federal Reserve Board of Governors; Issue Info: 2005, p73; Thesaurus Term: INDIVIDUAL retirement accounts; Thesaurus Term: RETIREMENT income; Thesaurus Term: TAX returns; Thesaurus Term: RETIREMENT; Thesaurus Term: PERSONAL finance; Subject Term: OLDER people; Subject: UNITED States; NAICS/Industry Codes: 522291 Consumer Lending; Number of Pages: 11p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548622&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Boynton, Charles AU - DeFilippes, Portia AU - Legel, Ellen T1 - PRELUDE TO SCHEDULE M-3: SCHEDULE M-1 CORPORATE BOOK-TAX DIFFERENCE DATA 1990-2003. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 131 EP - 137 PB - National Tax Association SN - 10668608 AB - The article discusses the Schedule M-1 data and other selected tax return for the 14-year period 1990-2003 and some tax policy issues related to the U.S. intercompany dividends improperly included by some large taxpayers as corporate tax returns. The tax return data came from the Statistics of Income Division of the Internal Revenue Service for the use of the Department of the Treasury and other agencies dealing with taxation. KW - TAX returns KW - TAXATION KW - DIVIDENDS -- Taxation KW - CORPORATE taxes KW - TAX collection KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 23548629; Boynton, Charles 1; DeFilippes, Portia 1; Legel, Ellen 2; Affiliations: 1: U.S. Treasury Department; 2: Internal Revenue Service; Issue Info: 2005, p131; Thesaurus Term: TAX returns; Thesaurus Term: TAXATION; Thesaurus Term: DIVIDENDS -- Taxation; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAX collection; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 561440 Collection Agencies; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 7p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548629&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Lowe, Henry J. T1 - A FIRST LOOK AT THE BOOK-TAX DIFFERENCES IN THE FOREIGN-SOURCE INCOME OF U.S. MULTINATIONAL COMPANIES. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 138 EP - 144 PB - National Tax Association SN - 10668608 AB - The article discusses the disparities between the book and taxable income of U.S. multinational companies. It offers an examination of the book-tax differences existing on the context of the foreign-source income (FSI) of these companies and a review of principles and concepts developed in the book-tax literature. A reconciliation of differences between book data and tax data of FSI and foreign taxes for a matched set of U.S. companies is also presented. KW - FOREIGN corporations -- Taxation KW - FOREIGN source income KW - TAX accounting KW - TAX administration & procedure KW - INTERNATIONAL business enterprises KW - TAXATION literature KW - UNITED States N1 - Accession Number: 23548630; Lowe, Henry J. 1; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury; Issue Info: 2005, p138; Thesaurus Term: FOREIGN corporations -- Taxation; Thesaurus Term: FOREIGN source income; Thesaurus Term: TAX accounting; Thesaurus Term: TAX administration & procedure; Thesaurus Term: INTERNATIONAL business enterprises; Subject Term: TAXATION literature; Subject: UNITED States; NAICS/Industry Codes: 541219 Other Accounting Services; Number of Pages: 7p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548630&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Contos, George T1 - AN ESSAY ON THE EFFECTS OF TAXATION ON THE CORPORATE FINANCIAL POLICY. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2006/06// M3 - Proceeding SP - 415 EP - 423 PB - National Tax Association SN - 10668608 AB - The article focuses on a previous paper which uses an aggregate data time series, Tax Years 1950 to 1995, to examine the impacts of corporate taxation on the financial policy of firms with various sizes in the U.S. The author first estimated the previous paper's model using the same aggregate Statistics of Income, Tax Years 1993 to 2000. When using the aggregate dataset, the results suggest that taxation in the 1990s still has an impact in the financial policy of firms, but to a lesser extent. KW - CORPORATE taxes KW - ECONOMIC policy KW - BUSINESS enterprises -- Size KW - TAXATION KW - SET theory KW - UNITED States N1 - Accession Number: 23548667; Contos, George 1; Affiliations: 1: Internal Revenue Service; Issue Info: 2005, p415; Thesaurus Term: CORPORATE taxes; Thesaurus Term: ECONOMIC policy; Thesaurus Term: BUSINESS enterprises -- Size; Thesaurus Term: TAXATION; Subject Term: SET theory; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 9p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23548667&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Duguay, Dara T1 - The asset test. JO - OECD Observer JF - OECD Observer Y1 - 2006/05// IS - 255 M3 - Article SP - 26 EP - 27 PB - Organisation for Economic Cooperation & Development SN - 00297054 AB - The article discusses the need for an individual to be taught of financial and asset management in the U.S. Financial education allows individual to develop skills like savings, investing, budgeting and the use of credit wisely, especially for the young adults. Personal finance should be best taught in school since many parents are poorly informed and may not be the best role models. KW - PERSONAL finance KW - FINANCIAL management KW - FINANCE KW - ASSET management KW - STUDY & teaching KW - YOUNG adults KW - UNITED States N1 - Accession Number: 21723021; Duguay, Dara 1; Affiliations: 1: Director, Citigroup Office of Financial Education; Issue Info: May2006, Issue 255, p26; Thesaurus Term: PERSONAL finance; Thesaurus Term: FINANCIAL management; Thesaurus Term: FINANCE; Thesaurus Term: ASSET management; Subject Term: STUDY & teaching; Subject Term: YOUNG adults; Subject: UNITED States; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 523920 Portfolio Management; NAICS/Industry Codes: 531390 Other Activities Related to Real Estate; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=21723021&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Mahar, William G. AU - Juszczak, Thad AU - Britt, Thomas A. T1 - Letters. JO - Government Executive JF - Government Executive J1 - Government Executive PY - 2006/04// Y1 - 2006/04// VL - 38 IS - 5 M3 - Letter SP - 8 EP - 8 PB - National Journal Group, Inc. SN - 00172626 AB - Several letters to the editor are presented in response to articles in previous issues including "Wasted Year," in the March 1, 2006 issue, "You're Fired," March 1, 2006 issue, "Renewing the Faith," by Timothy B. Clark in the March 1, 2006 issue. KW - LETTERS to the editor KW - NATIONAL security -- United States KW - STATE governments KW - TAX increment financing KW - PERSONNEL management KW - NEWSPAPER sections, columns, etc. N1 - Accession Number: 20528966; Source Information: Apr2006, Vol. 38 Issue 5, p8; Subject Term: LETTERS to the editor; Subject Term: NATIONAL security -- United States; Subject Term: STATE governments; Subject Term: TAX increment financing; Subject Term: PERSONNEL management; Subject Term: NEWSPAPER sections, columns, etc.; Subject Term: ; Number of Pages: 2/3p; ; Document Type: Letter; ; Full Text Word Count: 478; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=20528966&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - JOUR AU - Robison, David B. T1 - THE COLLECTION DUE PROCESS HEARING -- AN INSIDER'S PERSPECTIVE. JO - Journal of Taxation JF - Journal of Taxation Y1 - 2006/04// VL - 104 IS - 4 M3 - Article SP - 225 EP - 229 SN - 00224863 AB - The article presents information on the role of the U.S. Internal Revnue Service's (IRS) Appeals Division in resolving collection due process (CDP) cases. Before 1/19/99, the Code did not require that the IRS notify a taxpayer when a notice of federal tax lien (NFTL) was filed, however, Section 3401 of the 1998 Act added certain notice requirements. The IRS is now required to provide written notification to the taxpayer of the filing of the NFTL not more than five business days after the NFTL's filing and inform the taxpayer of the right to a CDP hearing before Appeals. As two-thirds of Appeals receipts originate from the Automated Collection System in IRS Campus operations, Appeals has centralized its consideration of ACS cases in the Fresno and Memphis Campus Appeals units. The Appeals/Settlement officer is requires to verify that the IRS has followed all legal and procedural requirements found in the Code, Regulations and the Internal Revenue Manual. The Appeals Division is required to balance the government's need for efficient tax collection with the taxpayer's legitimate concern that the collection action be no more intrusive than necessary. KW - TAXATION -- Law & legislation KW - TAXATION KW - TAX liens KW - TAX collection KW - INTERNAL revenue law KW - TAX administration & procedure KW - PUBLIC finance -- Law & legislation KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 20579787; Robison, David B. 1; Affiliations: 1: Chief Appeals Division, Internal Revenue Service.; Issue Info: Apr2006, Vol. 104 Issue 4, p225; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAXATION; Thesaurus Term: TAX liens; Thesaurus Term: TAX collection; Thesaurus Term: INTERNAL revenue law; Thesaurus Term: TAX administration & procedure; Thesaurus Term: PUBLIC finance -- Law & legislation; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 561440 Collection Agencies; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=20579787&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Singmaster, Rob AU - Redmiles, Lisa T1 - The Impact of the Follow-up Process on the 2002 Foreign Tax Credit Study Data. JO - Chance JF - Chance Y1 - 2006///Winter2006 VL - 19 IS - 1 M3 - Article SP - 4 EP - 9 SN - 09332480 AB - Discusses a study which analyzed the impact of corporate tax returns that were part of the follow-up process of the foreign tax credit study conducted by the Statistics of Income Division of the U.S. Internal Revenue Service (IRS). Overview of the foreign tax credit; Conditions that may trigger IRS to request additional information from the taxpayer; Observations on the quality of the foreign tax credit study after the follow-up process. KW - FOREIGN tax credit KW - CORPORATE taxes KW - TAX credits KW - TAXATION -- United States KW - UNITED States N1 - Accession Number: 20805537; Singmaster, Rob 1 Redmiles, Lisa 1; Affiliation: 1: Statistics of Income, Internal Revenue Service; Source Info: Winter2006, Vol. 19 Issue 1, p4; Subject Term: FOREIGN tax credit; Subject Term: CORPORATE taxes; Subject Term: TAX credits; Subject Term: TAXATION -- United States; Subject Term: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 6p; Illustrations: 5 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=20805537&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Minicozzi, Alexandra T1 - Medical Savings Accounts: What Story Do The Data Tell? JO - Health Affairs JF - Health Affairs Y1 - 2006/01//Jan/Feb2006 VL - 25 IS - 1 M3 - Article SP - 256 EP - 267 PB - Project HOPE/HEALTH AFFAIRS SN - 02782715 AB - Fewer than a quarter-million tax units had reported a medical savings account (MSA) by the end of 2001. Nearly one-quarter of those having an MSA reported being previously uninsured. The tax data support the prediction that higher-income taxpayers are more likely than others to be MSA consumers. Surprisingly, the middle-aged had the greatest predicted MSA demand, even after income and marginal tax rate were controlled for. There is mixed evidence as to whether the account was treated as a savings vehicle. For those who continued their accounts, their build-up was generally sufficient to offset a year or two of future medical expenses below the deductible. [ABSTRACT FROM AUTHOR] AB - Copyright of Health Affairs is the property of Project HOPE/HEALTH AFFAIRS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - MEDICAL care costs KW - MEDICAL savings accounts KW - HEALTH insurance KW - MEDICAL policy KW - OLD age KW - TAXATION N1 - Accession Number: 19627770; Minicozzi, Alexandra 1; Email Address: Alexandra.Minicozzi@do.treas.gov; Affiliation: 1: Financial Economist, Office of Tax Analysis, U.S. Department of Treasury, Washington, D.C.; Source Info: Jan/Feb2006, Vol. 25 Issue 1, p256; Subject Term: MEDICAL care costs; Subject Term: MEDICAL savings accounts; Subject Term: HEALTH insurance; Subject Term: MEDICAL policy; Subject Term: OLD age; Subject Term: TAXATION; NAICS/Industry Codes: 524112 Direct group life, health and medical insurance carriers; NAICS/Industry Codes: 524111 Direct individual life, health and medical insurance carriers; NAICS/Industry Codes: 923120 Administration of Public Health Programs; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 12p; Document Type: Article L3 - 10.1377/hlthaff.25.1.256 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=19627770&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Bhuyan, Rafiqul AU - William, David L. T1 - OPERATING PERFORMANCE OF THE U.S. COMMERCIAL BANKS AFTER IPOS: AN EMPIRICAL INVESTIGATION. JO - Journal of Commercial Banking & Finance JF - Journal of Commercial Banking & Finance Y1 - 2006/01// VL - 5 IS - 1/2 M3 - Article SP - 69 EP - 95 SN - 15440028 AB - This study examines the effects of ownership structure on operating performance within the financial institutions industry by examining 216 bank initial public offerings between 1992 and 1998. Various financial ratios are utilized to measure bank-operating performance surrounding an initial public offering (IPO). Four possible theories are examined: the windows-of-opportunity theory, the agency cost theory, the window-dressing theory, and the loan-growth-fixation theory. Contrary to the windows-of-opportunity theory, results indicate that the operating performance for the IPO banks at first declines prior to the IPO and then improves in the years following. Banks appear to go public for reasons other than timing the offering to peak performance periods. The results also show that banks going public actually report a smaller loan loss provision relative to net loans following an IPO. In addition, smaller banks report a higher quality loan portfolio which leads to a slightly better net interest margin in the IPO year and the three following years. Finally, the results show that banks going public do not use their newly raised capital to over-emphasize loan growth. While the IPO banks grow their net loans at a rate that exceeds the overall banking industry, they issue riskier loans at the expense of poorer operating performance. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Commercial Banking & Finance is the property of Jordan Whitney Enterprises, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BANKING industry -- United States KW - GOING public (Securities) KW - STOCK ownership KW - FINANCIAL ratios KW - UNITED States N1 - Accession Number: 27436171; Bhuyan, Rafiqul 1; William, David L. 2; Affiliations: 1: California State University, Sacramento; 2: Internal Revenue Service, USA; Issue Info: 2006, Vol. 5 Issue 1/2, p69; Thesaurus Term: BANKING industry -- United States; Thesaurus Term: GOING public (Securities); Thesaurus Term: STOCK ownership; Thesaurus Term: FINANCIAL ratios; Subject: UNITED States; Number of Pages: 27p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=27436171&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Scott, Mark AU - Clark, Foster AU - Haines, Martha AU - Lian, Gerry AU - Slaughter, Laura T1 - Tax and Disclosure Issues Affecting the Municipal Market. JO - Municipal Finance Journal JF - Municipal Finance Journal Y1 - 2006///Winter2006 VL - 26 IS - 4 M3 - Article SP - 47 EP - 63 SN - 01996134 AB - Municipal markets and bond lawyers are being placed under a microscope as a result of audits by the Internal Revenue Service and allegations of inadequate disclosure made by the Securities and Exchange Commission. This article discusses the proper role of bond counsel as seen from the perspective of those two administrative agencies and the National Association of Bond Lawyers. Special attention is paid to tax and disclosure issues pertaining to Circular 230 and the operations of Disclosure USA, the Central Post Office for secondary market disclosure. [ABSTRACT FROM AUTHOR] AB - Copyright of Municipal Finance Journal is the property of Civic Research Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - GOVERNMENT agencies KW - SECONDARY markets KW - ASSOCIATIONS, institutions, etc. KW - UNITED States. Internal Revenue Service KW - UNITED States. Securities & Exchange Commission N1 - Accession Number: 22097561; Scott, Mark 1; Clark, Foster 2,3; Haines, Martha 4; Lian, Gerry 5; Slaughter, Laura 6; Affiliations: 1: Director, tax exempt bonds, Internal Revenue Service, Birmingham, AL; 2: Batch & Bingham, Birmingham, AL; 3: Secretary, National Association of Bond Lawyers; 4: Chief officer, Municipal securities, Securities and Exchange Commission, Washington, DC; 5: Executive director, Morgan Stanley Global Investment Group, New York, NY; 6: Deputy executive director, Municipal Advisory Council of Texas, Austin, TX; Issue Info: Winter2006, Vol. 26 Issue 4, p47; Thesaurus Term: GOVERNMENT agencies; Thesaurus Term: SECONDARY markets; Thesaurus Term: ASSOCIATIONS, institutions, etc. ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNITED States. Securities & Exchange Commission; NAICS/Industry Codes: 921190 Other General Government Support; NAICS/Industry Codes: 913910 Other local, municipal and regional public administration; NAICS/Industry Codes: 912910 Other provincial and territorial public administration; NAICS/Industry Codes: 911910 Other federal government public administration; NAICS/Industry Codes: 813990 Other Similar Organizations (except Business, Professional, Labor, and Political Organizations); NAICS/Industry Codes: 522294 Secondary Market Financing; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors; Number of Pages: 17p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=22097561&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CHAP AU - Plumley, Alan AD - US Internal Revenue Service A2 - Diamond, John T1 - Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 19 EP - 25 N1 - Accession Number: 0972541; Keywords: Income Tax; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972541&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Bloomquist, Kim M. AU - An, Zhiyong AD - US Internal Revenue Service AD - U CA, Berkeley A2 - Diamond, John T1 - Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision to Report 'Nanny' Taxes? T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 26 EP - 39 N1 - Accession Number: 0972542; Keywords: Taxes; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 KW - Fertility; Family Planning; Child Care; Children; Youth J13 KW - Size and Spatial Distributions of Regional Economic Activity R12 KW - Urban, Rural, Regional, Real Estate, and Transportation Economics: Regional Migration; Regional Labor Markets; Population; Neighborhood Characteristics R23 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972542&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Petska, Thomas AU - Parisi, Michael AU - Luttrell, Kelly AU - Altounian, Lucy AU - Scoffic, Matt AD - US Internal Revenue Service AD - US Internal Revenue Service AD - US Internal Revenue Service AD - US Internal Revenue Service AD - US Internal Revenue Service A2 - Diamond, John T1 - An Analysis of Business Organizational Structure and Activity from Tax Data T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 40 EP - 61 N1 - Accession Number: 0972543; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Tax Law K34 KW - Industrial Organization and Macroeconomics: Industrial Structure and Structural Change; Industrial Price Indices L16 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972543&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Arnsberger, Paul AU - Ludlum, Melissa AU - Riley, Margaret AD - US Internal Revenue Service AD - US Internal Revenue Service AD - US Internal Revenue Service A2 - Diamond, John T1 - Current Research in the Nonprofit Sector T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 62 EP - 72 N1 - Accession Number: 0972544; Keywords: Non-Profit; Nonprofit; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Nonprofit Institutions; NGOs L31 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972544&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Boynton, Charles AU - DeFilippes, Portia AU - Legel, Ellen AD - US Department of the Treasury AD - US Department of the Treasury AD - US Internal Revenue Service A2 - Diamond, John T1 - Prelude to Schedule M-3: Schedule M-1 Corporate Book-Tax Difference Data 1990-2003 T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 131 EP - 137 N1 - Accession Number: 0972552; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972552&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Contos, George AD - US Internal Revenue Service A2 - Diamond, John T1 - An Essay on the Effects of Taxation on the Corporate Financial Policy T2 - Proceedings: Ninety-eighth Annual Conference on Taxation, Miami, Florida, November 17-19, 2005, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 17, 2005 PB - Washington, D.C.: National Tax Association Y1 - 2006/// SP - 415 EP - 423 N1 - Accession Number: 0972590; Keywords: Taxation; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200805 KW - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill G32 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0972590&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - GEN AU - Ducrest, John T1 - Mortgage payment plan unreasonable. JO - New Orleans CityBusiness (1994 to 2008) JF - New Orleans CityBusiness (1994 to 2008) J1 - New Orleans CityBusiness (1994 to 2008) PY - 2005/12/12/ Y1 - 2005/12/12/ VL - 26 IS - 23 M3 - Letter SP - 16 PB - New Orleans City Business SN - 02794527 N1 - Accession Number: 19506035; Issue Information: ; Number of Pages: 1/2p; ; Document Type: Letter; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=bwh&AN=19506035&site=ehost-live&scope=site DP - EBSCOhost DB - bwh ER - TY - JOUR AU - Leahy, Arthur S. AD - US Internal Revenue Service and William Howard Taft U T1 - Search and Experience Goods: Evidence from the 1960's and 70's JO - Journal of Applied Business Research JF - Journal of Applied Business Research Y1 - 2005///Winter VL - 21 IS - 1 SP - 45 EP - 51 SN - 08927626 N1 - Accession Number: 0773635; Keywords: Advertising; Brand; Retail; Search; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200505 N2 - This paper examines two aspects of search and experience goods: 1) the differences between the levels of retail and national-brand advertising that would be expected for search goods versus experience goods; and 2) differences in advertising intensity between these two types of goods. The ratio of retail to national-brand advertising was found to be greater for search goods than for experience goods. In addition, the ratio of national-brand advertising in newspapers to sales was found to be greater for experience goods than for search goods. The results overall provide considerable support for Nelson's (1970, 1974) work. KW - Search; Learning; Information and Knowledge; Communication; Belief D83 KW - Industry Studies: Manufacturing: General L60 KW - Retail and Wholesale Trade; e-Commerce L81 KW - Advertising M37 L3 - http://journals.cluteonline.com/index.php/JABR/issue/archive UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0773635&site=ehost-live&scope=site UR - http://journals.cluteonline.com/index.php/JABR/issue/archive DP - EBSCOhost DB - ecn ER - TY - GEN AU - Sarahan II, Charles A. T1 - Letter to the Editor. JO - Journal of Government Financial Management JF - Journal of Government Financial Management Y1 - 2005///Fall2005 VL - 54 IS - 3 M3 - Letter SP - 63 EP - 63 SN - 15331385 AB - Presents a letter to the editor commenting on the article "Revisiting Federal Financial Management Reform." KW - CORPORATIONS -- Finance KW - LETTERS to the editor N1 - Accession Number: 18339829; Sarahan II, Charles A. 1; Affiliations: 1: Washington, D.C. Chapter, Systems Accountant, CFO Revenue Financial Management Unit, Business System Requirements Office, Modernization Support Section, Internal Revenue Service.; Issue Info: Fall2005, Vol. 54 Issue 3, p63; Thesaurus Term: CORPORATIONS -- Finance; Subject Term: LETTERS to the editor; NAICS/Industry Codes: 522291 Consumer Lending; Number of Pages: 1/3p; Document Type: Letter UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18339829&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Guyton, John L. AU - Korobow, Adam K. AU - Lee, Peter S. AU - Toder, Eric J. T1 - The Effects of Tax Software and Paid Preparers on Compliance Costs. JO - National Tax Journal JF - National Tax Journal Y1 - 2005/09// VL - 58 IS - 3 M3 - Article SP - 439 EP - 448 PB - National Tax Association SN - 00280283 AB - Abstract - In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self-prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, we simulate the effects of preparation method on time and money costs of preparing tax returns. When we correct for self-selection bias, we find that each group on average selects the preparation method that costs the least for them. For example, software costs more than self-preparation for current self-preparers, but costs less than self-preparation for current software users. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAX preparation KW - TAX return preparation industry KW - TAX returns KW - TAX consultants KW - COMPUTER software KW - CONSULTANTS KW - TAXATION KW - COMPUTER systems KW - UNITED States N1 - Accession Number: 19211297; Guyton, John L. 1; Korobow, Adam K. 1; Lee, Peter S. 2; Toder, Eric J. 3; Affiliations: 1: IBM Business Consulting Services, Fairfax, VA 22033; 2: Office of Research Internal Revenue Service, Washington, DC 20001; 3: The Urban Institute, Washington, DC 20037; Issue Info: Sep2005, Vol. 58 Issue 3, p439; Thesaurus Term: TAX preparation; Thesaurus Term: TAX return preparation industry; Thesaurus Term: TAX returns; Thesaurus Term: TAX consultants; Thesaurus Term: COMPUTER software; Thesaurus Term: CONSULTANTS; Thesaurus Term: TAXATION; Thesaurus Term: COMPUTER systems; Subject: UNITED States; NAICS/Industry Codes: 417310 Computer, computer peripheral and pre-packaged software merchant wholesalers; NAICS/Industry Codes: 423430 Computer and Computer Peripheral Equipment and Software Merchant Wholesalers; NAICS/Industry Codes: 443144 Computer and software stores; NAICS/Industry Codes: 511211 Software publishers (except video game publishers); NAICS/Industry Codes: 541613 Marketing Consulting Services; NAICS/Industry Codes: 541611 Administrative Management and General Management Consulting Services; NAICS/Industry Codes: 541213 Tax Preparation Services; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 541514 Computer systems design and related services (except video game design and development); NAICS/Industry Codes: 541512 Computer Systems Design Services; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19211297&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Grubert, Harry T1 - Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting". JO - National Tax Journal JF - National Tax Journal Y1 - 2005/06// VL - 58 IS - 2 M3 - Article SP - 263 EP - 274 PB - National Tax Association SN - 00280283 AB - This section comments on an article by Mihir A. Desai and James R. Hines Jr. regarding U.S. tax burden on foreign income, which appeared in the December 2004 issue of National Tax Journal. Desai and Hines claim that the tax burden is in the neighborhood of $50 billion a year. This is, of course, in addition to the foreign host country tax burden, which can be credited against the initial tentative U.S. tax on the income. This alleged $50 billion loss in profits to U.S. corporations resulting from the U.S. tax system is made up of three related components. The first is the estimated $20 billion of U.S. tax collected in 1999 on all corporate income now defined as foreign source under the U.S. tax rules. Based on this initial $20 billion, they conclude that a further $10 billion should be attributed to the effect of the taxes owed on unrepatriated earnings. The final $20 billion is the additional after-tax profits U.S. companies would have been able to earn if all foreign income were totally exempt. U.S. firms would expand investment abroad and have a greater incentive to avoid foreign taxes. Unfortunately, the measure Desai and Hines present seems to have no conceptual basis and cannot be used to address any relevant policy issue. KW - TAX incidence KW - TAXATION of foreign income KW - UNITED States KW - HINES, James R. KW - DESAI, Mihir A. N1 - Accession Number: 17268601; Grubert, Harry 1; Affiliations: 1: U.S. Department of Treasury, Washington DC 20220; Issue Info: Jun2005, Vol. 58 Issue 2, p263; Thesaurus Term: TAX incidence; Thesaurus Term: TAXATION of foreign income; Subject: UNITED States; People: HINES, James R.; People: DESAI, Mihir A.; Number of Pages: 12p; Document Type: Article; Full Text Word Count: 7335 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17268601&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CONF AU - Johnson, Barry AU - Wahl, Jenny T1 - THE MISMEASURE OF MAN' S WELL-BEING: REFINING REALIZED INCOME MEASURES WITH WEALTH, PORTFOLIO, AND MORTALITY INFORMATION. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2005/06// M3 - Proceeding SP - 111 EP - 119 PB - National Tax Association SN - 10668608 AB - This article builds on the ground-breaking work of Dorothy S. Projector and Gertrude S. Weiss to ascertain the degree of mismatch between realized income and wealth and to suggest ways to construct better indices of well-being. Empirical evidence provided by the U.S. Internal Revenue Service data set shows just how imperfect realized income can be as a measure of economic well-being. Linked federal estate and income tax returns show that wealthy individuals realize very low returns on capital. The data provided in this study also allows the researchers in this study to impute wealth on the basis of realized income, portfolio allocation, and other important factors. They offer here some initial results that suggest how income data might be used to predict an individual's wealth. KW - INCOME KW - WEALTH tax KW - TAXATION KW - INTERNAL revenue KW - WELL-being KW - UNITED States N1 - Accession Number: 19217933; Johnson, Barry 1; Wahl, Jenny 2; Affiliations: 1: Statistics of Income Division, Internal Revenue Service.; 2: Economics Department, Carleton College.; Issue Info: 2004, p111; Thesaurus Term: INCOME; Thesaurus Term: WEALTH tax; Thesaurus Term: TAXATION; Thesaurus Term: INTERNAL revenue; Subject Term: WELL-being; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 9p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19217933&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Beasley, Philip T1 - Tax tips for last-minute filers. JO - Fort Worth Business Press JF - Fort Worth Business Press J1 - Fort Worth Business Press PY - 2005/03/28/ Y1 - 2005/03/28/ VL - 18 IS - 13 M3 - Article SP - 21 PB - Fort Worth Business Press SN - 15274667 AB - Offers tips on filing tax returns at the U.S. Internal Revenue Services (IRS) until April 15, 2005. Attachments that should be on the front of the tax return; Advice to people who are expecting tax refunds; Options in sending the tax returns to the IRS. KW - TAX returnsUNITED States. Internal Revenue ServiceTAX collectionTAX administration & procedure -- United States KW - UNITED States N1 - Accession Number: 16719308; Issue Information: ; Subject Term: TAX returns; Subject Term: UNITED States. Internal Revenue Service; Subject Term: TAX collection; Subject Term: TAX administration & procedure -- United States; Subject Term: ; Geographic Subject: UNITED States; Geographic Subject: ; Number of Pages: 2/5p; ; Document Type: Article; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=bwh&AN=16719308&site=ehost-live&scope=site DP - EBSCOhost DB - bwh ER - TY - GEN AU - Newcomb, R. Richard T1 - U.S. SPEAKER. JO - Canada-United States Law Journal JF - Canada-United States Law Journal Y1 - 2005/01// VL - 31 M3 - Speech SP - 43 EP - 54 PB - Case Western Reserve University School of Law SN - 01636391 AB - The article presents a speech by R. Richard Newcomb, former director of the Office of Foreign Assets Control of the U.S. Treasury Department, delivered at the annual Canada-United States Law Institute Conference, titled "Understanding Each Other Across the Largest Undefended Border in History," on April 15-16, 2005 in Cleveland, Ohio. Newcomb presents an overview of economic sanctions, discusses global securities risk for companies around the globe, and examines the extent and nature of federal jurisdiction over foreign units of U.S. companies operating abroad. KW - PUBLIC officers KW - ECONOMIC sanctions KW - LAW -- Congresses KW - CLEVELAND (Ohio) KW - OHIO KW - NEWCOMB, R. Richard N1 - Accession Number: 19801374; Newcomb, R. Richard 1; Affiliation: 1: Director, Office of Foreign Assets Control (OFAC), U.S. Treasury Department; Source Info: 2005, Vol. 31, p43; Subject Term: PUBLIC officers; Subject Term: ECONOMIC sanctions; Subject Term: LAW -- Congresses; Subject Term: CLEVELAND (Ohio); Subject Term: OHIO; NAICS/Industry Codes: 541110 Offices of Lawyers; People: NEWCOMB, R. Richard; Number of Pages: 12p; Document Type: Speech UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=19801374&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - CHAP AU - Kruse, Elizabeth AD - US Internal Revenue Service A2 - Oppenheimer, Margaret A2 - Mercuro, Nicholas T1 - Prior Questions: Endogenous Property Rights in Economics and the Case of the Radio Spectrum T2 - Law and economics: Alternative economic approaches to legal and regulatory issues PB - Foreword by Warren J. Samuels. PB - Armonk, N.Y. and London: PB - Sharpe Y1 - 2005/// SP - 161 EP - 198 N1 - Accession Number: 0825974; Reviewed Book ISBN: 0-7656-1331-X; Keywords: Property Rights; Property; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200603 KW - Current Heterodox Approaches: Institutional; Evolutionary B52 KW - Organizational Behavior; Transaction Costs; Property Rights D23 KW - Governmental Property H82 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0825974&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Johnson, Barry AU - Wahl, Jenny AD - US Internal Revenue Service AD - Carleton College A2 - Kalambokidis, Laura T1 - The Mismeasure of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information T2 - Proceedings: Ninety-seventh Annual Conference on Taxation, Minneapolis, Minnesota, November 11-13, 2004, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 11, 2004 PB - Washington, D.C.: PB - National Tax Association Y1 - 2005/// SP - 111 EP - 119 SN - 10668608. N1 - Accession Number: 0899866; Keywords: Income; Mortality; Wealth; Well Being; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200705 KW - Household Saving; Personal Finance D14 KW - Personal Income, Wealth, and Their Distributions D31 KW - Health Production I12 KW - General Welfare; Well-Being I31 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0899866&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Bloomquist, Kim M. AD - US Internal Revenue Service A2 - Kalambokidis, Laura T1 - Multi-agent Based Simulation of the Deterrent Effects of Taxpayer Audits T2 - Proceedings: Ninety-seventh Annual Conference on Taxation, Minneapolis, Minnesota, November 11-13, 2004, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 11, 2004 PB - Washington, D.C.: PB - National Tax Association Y1 - 2005/// SP - 159 EP - 173 SN - 10668608. N1 - Accession Number: 0899873; Keywords: Taxpayer; Publication Type: Collective Volume Article; Update Code: 200705 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 KW - Economic Sociology; Economic Anthropology; Social and Economic Stratification Z13 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0899873&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Guyton, John L. AU - Kindlon, Audrey AU - Zhou, Jian A. AD - IBM Business Consulting Services AD - IBM Business Consulting Services AD - US Internal Revenue Service A2 - Kalambokidis, Laura T1 - Recent Research on Small Business Compliance Burden T2 - Proceedings: Ninety-seventh Annual Conference on Taxation, Minneapolis, Minnesota, November 11-13, 2004, and Minutes of the Annual Meeting of the National Tax Association, Thursday, November 11, 2004 PB - Washington, D.C.: PB - National Tax Association Y1 - 2005/// SP - 395 EP - 400 SN - 10668608. N1 - Accession Number: 0899901; Keywords: Compliance; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200705 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0899901&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Bloomquist, Kim M. AU - Plumley, Alan H. AU - Toder, Eric J. AD - US Internal Revenue Service AD - US Internal Revenue Service AD - Urban Institute and Urban-Brookings Tax Policy Centre A2 - Bajada, Christopher A2 - Schneider, Friedrich T1 - Tax Noncompliance in the United States: Measurement and Recent Enforcement Initiatives T2 - Size, Causes and Consequences of the Underground Economy: An International Perspective PB - Aldershot, U.K. and Burlington, Vt.: PB - Ashgate Y1 - 2005/// SP - 203 EP - 222 N1 - Accession Number: 0866307; Reviewed Book ISBN: 0-7546-4248-8; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200610 KW - Informal Economy; Underground Economy E26 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0866307&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - GEN AU - Namorato, Cono T1 - Update on the IRS's Office of Professional Responsibility: The Importance of Firm Responsibility. JO - Tax Executive JF - Tax Executive Y1 - 2005/01//Jan/Feb2005 VL - 57 IS - 1 M3 - Speech SP - 43 EP - 44 PB - Tax Executives Institute Inc. SN - 00400025 AB - Presents a speech by Cono Namorato, Director of the U.S. Internal Revenue Service's Office of Professional Responsibility, delivered during the American Bar Association's Section of Taxation on January 22, 2005. Background on the emphasis on professional ethics in taxation; Overview of the notion of firm responsibility; Reference to the revised regulations of Circular 230. KW - PROFESSIONAL ethics KW - TAX administration & procedure KW - UNITED States KW - UNITED States. Internal Revenue Service KW - NAMORATO, Cono N1 - Accession Number: 16500127; Namorato, Cono 1; Affiliations: 1: Director, Office of Professional Responsibility, Internal Revenue Service; Issue Info: Jan/Feb2005, Vol. 57 Issue 1, p43; Thesaurus Term: PROFESSIONAL ethics; Thesaurus Term: TAX administration & procedure; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; People: NAMORATO, Cono; Number of Pages: 2p; Document Type: Speech UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16500127&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 2005-03712-005 AN - 2005-03712-005 AU - Koenig, Lane AU - Siegel, Jonathan M. AU - Harwood, Henrick AU - Gilani, Jawaria AU - Chen, Ying-Jun AU - Leahy, Peter AU - Stephens, Richard T1 - Economic benefits of substance abuse treatment: Findings from Cuyahoga County, Ohio. JF - Journal of Substance Abuse Treatment JO - Journal of Substance Abuse Treatment JA - J Subst Abuse Treat Y1 - 2005/// VL - 28 IS - Suppl1 SP - S41 EP - S50 CY - Netherlands PB - Elsevier Science SN - 0740-5472 AD - Koenig, Lane, Lewin Group, 3130 Fairview Park Drive, Suite 800, Falls Church, VA, US, 22042 N1 - Accession Number: 2005-03712-005. Partial author list: First Author & Affiliation: Koenig, Lane; Lewin Group, Falls Church, VA, US. Release Date: 20050502. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Drug Abuse; Drug Rehabilitation; Health Care Costs. Classification: Drug & Alcohol Rehabilitation (3383). Population: Human (10); Male (30); Female (40). Location: US. Age Group: Adulthood (18 yrs & older) (300); Young Adulthood (18-29 yrs) (320); Thirties (30-39 yrs) (340); Middle Age (40-64 yrs) (360); Aged (65 yrs & older) (380). Tests & Measures: Clinical Intake Assessment Interview- Cleveland. Methodology: Empirical Study; Followup Study; Longitudinal Study; Quantitative Study; Treatment Outcome. References Available: Y. Page Count: 10. Issue Publication Date: 2005. AB - We estimated long-term economic benefits and treatment costs for a sample of substance abuse clients who received treatment in Cuyahoga County, Ohio, using health, criminal activity, and earnings data from the Persistent Effects of Treatment Studies. Clients were interviewed at baseline and 6, 12, 24, and 30 months following baseline. We find positive benefits from substance abuse treatment, almost of all of which were derived from reduced criminal activity and increased real earnings, with overall benefit-to-cost ratios ranging from 2.8 to 4.1. The reductions in costs to society were found to be persistent over the long-term, 30-month follow-up period. On average, treatment was found to be cost beneficial regardless of the number of times a client entered treatment in the baseline or follow-up periods. Clients who entered residential treatment and then step down to less intensive care showed greater treatment benefits than clients who only received residential treatment. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - economic benefits KW - substance abuse treatment KW - treatment costs KW - 2005 KW - Drug Abuse KW - Drug Rehabilitation KW - Health Care Costs KW - 2005 DO - 10.1016/j.jsat.2004.09.004 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2005-03712-005&site=ehost-live&scope=site UR - lane.koenig@lewin.com DP - EBSCOhost DB - psyh ER - TY - GEN AU - Novak, Michael J.1 T1 - CHAISE WRONG. JO - EContent JF - EContent J1 - EContent PY - 2004/10// Y1 - 2004/10// VL - 27 IS - 10 CP - 10 M3 - Letter SP - 6 EP - 6 SN - 15252531 AB - Presents a letter to the editor about the term, chaise longue. KW - Letters to the editor KW - Terms & phrases N1 - Accession Number: 14608367; Authors:Novak, Michael J. 1; Affiliations: 1: Senior Analyst, Special Studies Group, Office of Research, Internal Revenue Service; Subject: Letters to the editor; Subject: Terms & phrases; Number of Pages: 1/6p; Record Type: Letter; Full Text Word Count: 114 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=eft&AN=14608367&site=ehost-live&scope=site DP - EBSCOhost DB - eft ER - TY - JOUR AU - Fienberg, Jeffrey B. T1 - New Rules for Qualifying a Transaction as a Statutory Merger or Consolidation Under Section 368(a)(1)(A) of the Internal Revenue Code. JO - Florida Bar Journal JF - Florida Bar Journal Y1 - 2004/10// VL - 78 IS - 8 M3 - Article SP - 75 EP - 79 PB - Florida Bar SN - 00153915 AB - Presents rules for qualifying a transaction as a statutory merger or consolidation under Section 368 (a)(1)(A) of the Internal Revenue Code. General rule for statutory mergers or consolidations; Statutory mergers or consolidations that involve disregard entities that are owned by the acquiring corporation. KW - INTERNAL revenue law KW - CONSOLIDATION & merger of corporations -- Law & legislation KW - CORPORATION law KW - CONSOLIDATION & merger of corporations KW - INTERNAL revenue KW - UNITED States N1 - Accession Number: 14662946; Fienberg, Jeffrey B. 1; Affiliation: 1: Assistant Branch chief with the Office of Chief Counsel (Corporate), U.S. Internal Revenue Service; Source Info: Oct2004, Vol. 78 Issue 8, p75; Subject Term: INTERNAL revenue law; Subject Term: CONSOLIDATION & merger of corporations -- Law & legislation; Subject Term: CORPORATION law; Subject Term: CONSOLIDATION & merger of corporations; Subject Term: INTERNAL revenue; Subject Term: UNITED States; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=14662946&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Trinka, Jim T1 - Building great leaders at the IRS. JO - Industrial & Commercial Training JF - Industrial & Commercial Training Y1 - 2004/10// VL - 36 IS - 6/7 M3 - Article SP - 262 EP - 264 SN - 00197858 AB - Good does not equal great and all organisations need great leaders. Recently, concepts such as analysing successful leaders and building leaders' strengths have generated a lot of enthusiasm in the leadership development community. There is now a better understanding of what differentiates "great" leaders from others, offering new avenues for developing more great leaders. Previous leadership development efforts tended to focus on improving the performance of our worst managers and often delivered mixed results. This study of the 360-degree assessments of about 1,000 managers reveals that an emphasis on building strengths is as much as eight times more effective than correcting weaknesses and can improve business results as much as 80 percent. The research builds on a very powerful case for managers to improve their overall leadership effectiveness and for the chief financial officer to fully fund the development efforts. [ABSTRACT FROM AUTHOR] AB - Copyright of Industrial & Commercial Training is the property of Emerald Group Publishing Limited and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - LEADERSHIP KW - FINANCIAL executives KW - CHIEF executive officers KW - MANAGEMENT science KW - CHIEF financial officers KW - Leaders KW - Leadership KW - Leadership, Management, and Supervision KW - Management effectiveness KW - UNITED States. Internal Revenue Service N1 - Accession Number: 15169449; Trinka, Jim 1; Email Address: james.a.trinka@irs.gov; Affiliations: 1: Director -- Leadership and Organizational Effectiveness, US Internal Revenue Service, Alexandria, Virginia, USA.; Issue Info: 2004, Vol. 36 Issue 6/7, p262; Thesaurus Term: LEADERSHIP; Thesaurus Term: FINANCIAL executives; Thesaurus Term: CHIEF executive officers; Thesaurus Term: MANAGEMENT science; Thesaurus Term: CHIEF financial officers; Author-Supplied Keyword: Leaders; Author-Supplied Keyword: Leadership; Author-Supplied Keyword: Leadership, Management, and Supervision; Author-Supplied Keyword: Management effectiveness ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 3p; Document Type: Article; Full Text Word Count: 1543 L3 - 10.1108/00197850410563876 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=15169449&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Leahy, Arthur S. AD - US Internal Revenue Service T1 - The Determinants of Profitability in the Liquor Industry JO - Briefing Notes in Economics JF - Briefing Notes in Economics Y1 - 2004/06//June-July 2004 IS - 61 SP - 1 EP - 5 SN - 09687017 N1 - Accession Number: 0749546; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200410 N2 - This paper uses several measures of profitability to examine the determinants of profitability for the liquor industry. Following Leahy (1998), this paper tests the proposition that profitability is related to the functions performed and risks assumed by a company. Specifically, three measures of profitability are examined and related to proxies for the functions performed and/or risks assumed by those manufacturers. The results vary according to the measure of profitability employed, i.e., the significance of the independent variables may depend on the profitability measure employed. These findings support those of Leahy (1998), who found that the results did not vary systematically according to estimation method. KW - Firm Performance: Size, Diversification, and Scope L25 KW - Food; Beverages; Cosmetics; Tobacco; Wine and Spirits L66 L3 - http://www.richmond.ac.uk/bne/backissu.htm UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0749546&site=ehost-live&scope=site UR - http://www.richmond.ac.uk/bne/backissu.htm DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Erbas, Bahar Celikkol AU - Erbas, Cengiz T1 - EMPLOYEE INCENTIVE MECHANISM DESIGN FOR TECHNOLOGY FIRMS. JO - Journal of Integrated Design & Process Science JF - Journal of Integrated Design & Process Science Y1 - 2004/03// VL - 8 IS - 1 M3 - Article SP - 91 EP - 111 PB - IOS Press SN - 10920617 AB - This paper outlines an approach to analyze employee incentive mechanisms for technology firms. Today, technology firms employ some common incentive mechanisms, such as profit sharing, stock options and performance bonus plans. The primary objective of these incentive mechanisms is to align the employee performance awards with the strategic direction of the firm. However, when not designed properly, an incentive mechanism can promote the free-rider phenomena, or promote operations aligned not necessarily with the organizational goals. The paper introduces relevant concepts from the field of economics to understand the nature of the problem that managers are facing in formulating effective incentive mechanisms. It presents a game-theoretic approach (from the field of Economics) supported with a graph-theoretic representation (from the field of Computer Science), and models the organization as strategic interactions of employees having different and conflicting objectives. This paper presents an introductory version of our work, and targets an interdisciplinary audience. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Integrated Design & Process Science is the property of IOS Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - INCENTIVES in industry KW - HIGH technology industries KW - EMPLOYEE stock options KW - BONUSES (Employee fringe benefits) KW - PERFORMANCE awards KW - INCENTIVE awards KW - game theory KW - graph theory KW - Incentive mechanism design KW - wicked problems N1 - Accession Number: 17482185; Erbas, Bahar Celikkol 1 Erbas, Cengiz 2; Affiliation: 1: U.S. Department of Treasury, San Jose, CA, USA 2: River Touch Inc., New York, NY, USA; Source Info: Mar2004, Vol. 8 Issue 1, p91; Subject Term: INCENTIVES in industry; Subject Term: HIGH technology industries; Subject Term: EMPLOYEE stock options; Subject Term: BONUSES (Employee fringe benefits); Subject Term: PERFORMANCE awards; Subject Term: INCENTIVE awards; Author-Supplied Keyword: game theory; Author-Supplied Keyword: graph theory; Author-Supplied Keyword: Incentive mechanism design; Author-Supplied Keyword: wicked problems; Number of Pages: 21p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=17482185&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Blake, Susan T1 - CAPITAL REQUIREMENTS/ACCOUNTING/ REPORTING. JO - Banking & Financial Services Policy Report JF - Banking & Financial Services Policy Report Y1 - 2004/02// VL - 23 IS - 2 M3 - Article SP - 22 EP - 23 PB - Aspen Publishers Inc. SN - 1530499X AB - Reports on a proposed draft form released by the U.S. Treasury Department and the Internal Revenue Service on January 28, 2004, for corporate tax returns. Aim to increase the transparency of corporate tax return filings; Aspects of form Schedule M-3, Net Income (Loss) Reconciliation for Corporation with Total Assets of $10 Million or More. KW - CORPORATE taxes KW - TAX administration & procedure KW - TAXATION KW - UNITED States KW - UNITED States. Dept. of the Treasury KW - UNITED States. Internal Revenue Service N1 - Accession Number: 12523691; Blake, Susan 1; Email Address: PFTG2@irs.gov; Affiliations: 1: Internal Revenue Service, Office of Pre-Filing and Technical Guidance, Washington, D.C.; Issue Info: Feb2004, Vol. 23 Issue 2, p22; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAX administration & procedure; Thesaurus Term: TAXATION; Subject: UNITED States ; Company/Entity: UNITED States. Dept. of the Treasury ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=12523691&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Brady, Peter J. AU - Conlin, Michael B. T1 - The Performance of REIT-owned Properties and the Impact of REIT Market Power. JO - Journal of Real Estate Finance & Economics JF - Journal of Real Estate Finance & Economics Y1 - 2004/01// VL - 28 IS - 1 M3 - Article SP - 81 EP - 95 SN - 08955638 AB - The article presents information on various developments related to the performance of Real estate investment trusts (REIT)-owned properties and the Impact of REIT market power. REITs are corporations, trusts or associations that meet certain criterion stipulated in the tax code and which elect to be treated as a REIT for tax purposes. Similar to mutual funds, REITs pay no corporate income tax on earnings distributed to shareholders. Using a unique, detailed panel data-set of lodging properties, this article tests whether properties owned by REITs perform differently than other properties and whether the concentration of real estate ownership brought about by REITs has increased market power. The results demonstrate that REIT-owned properties, which are primarily mid-scale and high-end hotels, did not perform significantly better, on average, than other mid-scale or high-end hotels in the same geographic area. However, because of the superior overall performance of mid-scale and high-end hotels, REIT properties as a whole did perform better, on average, than non-REIT properties. From these results it is conclude that the superior performance of REIT properties was due to the fact that REITs tended to acquire properties in market segments that performed well, REIT ownership in itself does not appear to have increased performance. The results also suggest that the superior performance of the market segments in which REITs have a significant presence is not attributable to the market power of the REITs. KW - REAL estate investment trusts KW - MUTUAL funds KW - CORPORATE taxes KW - TAXATION KW - MARKETS KW - REAL property N1 - Accession Number: 12375592; Brady, Peter J. 1; Email Address: Peter.Brady@do.treas.gov; Conlin, Michael B. 2; Email Address: MEConlin@maxwell.syr.edu; Affiliations: 1: U.S. Department of Treasury.; 2: Syracuse University.; Issue Info: Jan2004, Vol. 28 Issue 1, p81; Thesaurus Term: REAL estate investment trusts; Thesaurus Term: MUTUAL funds; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAXATION; Thesaurus Term: MARKETS; Thesaurus Term: REAL property; NAICS/Industry Codes: 525990 Other Financial Vehicles; NAICS/Industry Codes: 525910 Open-End Investment Funds; NAICS/Industry Codes: 523990 All other financial investment activities; NAICS/Industry Codes: 523920 Portfolio Management; NAICS/Industry Codes: 522299 All other non-depository credit intermediation; NAICS/Industry Codes: 531190 Lessors of Other Real Estate Property; NAICS/Industry Codes: 531120 Lessors of Nonresidential Buildings (except Miniwarehouses); NAICS/Industry Codes: 531111 Lessors of residential buildings and dwellings (except social housing projects); NAICS/Industry Codes: 531110 Lessors of Residential Buildings and Dwellings; NAICS/Industry Codes: 526989 All other miscellaneous funds and financial vehicles; NAICS/Industry Codes: 522292 Real Estate Credit; NAICS/Industry Codes: 531210 Offices of Real Estate Agents and Brokers; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 15p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=12375592&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CHAP AU - Mazur, Mark J. AD - US Internal Revenue Service A2 - Aaron, Henry J. A2 - Slemrod, Joel T1 - The Turbo Tax Revolution: Can Technology Solve Tax Complexity? Comment T2 - The crisis in tax administration PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2004/// SP - 143 EP - 146 N1 - Accession Number: 0804680; Reviewed Book ISBN: 0-8157-0122-5; 0-8157-0123-3; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200511 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0804680&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Olson, Nina AD - US Internal Revenue Service A2 - Aaron, Henry J. A2 - Slemrod, Joel T1 - Issues Affecting Low-Income Filers: Comment T2 - The crisis in tax administration PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2004/// SP - 193 EP - 198 N1 - Accession Number: 0804683; Reviewed Book ISBN: 0-8157-0122-5; 0-8157-0123-3; ; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200511 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0804683&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Plumley, Alan H. AU - Steuerle, C. Eugene AD - US Internal Revenue Service AD - Urban Institute A2 - Aaron, Henry J. A2 - Slemrod, Joel T1 - Ultimate Objectives for the IRS: Balancing Revenue and Service T2 - The crisis in tax administration PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2004/// SP - 311 EP - 338 N1 - Accession Number: 0804693; Reviewed Book ISBN: 0-8157-0122-5; 0-8157-0123-3; Keywords: IRS; Revenue; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200511 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0804693&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Brown, Robert E. AU - Mazur, Mark J. AD - Internal Revenue Service AD - Internal Revenue Service T1 - IRS's Comprehensive Approach to Compliance Measurement JO - National Tax Journal JF - National Tax Journal Y1 - 2003/09// VL - 56 IS - 3 SP - 689 EP - 700 SN - 00280283 N1 - Accession Number: 0667054; Keywords: Compliance; IRS; Tax; Taxpayer; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200311 N2 - The IRS created the National Research Program in 2000 and gave it responsibility for defining, developing and capturing data on filing, payment, and reporting compliance. This paper details how compliance measurement feeds the IRS's strategic planning process, as well as the Tax Gap, which details the differences between what the Service collects from taxpayers and what taxpayers actually owe. We provide detailed information on each of the measures, including definitions, data sources, and how the measures interact with one another. Finally, we examine how these strategic compliance measures differ from other metrics the IRS employs in its enforcement activities. KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 L3 - http://ntj.tax.org UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0667054&site=ehost-live&scope=site UR - http://ntj.tax.org DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Hartwell, Christopher A. T1 - Trade and Environment: Difficult Policy Choices at the Interface (Book). JO - International Journal of Comparative Sociology (Sage Publications, Ltd.) JF - International Journal of Comparative Sociology (Sage Publications, Ltd.) Y1 - 2003/06// VL - 44 IS - 1 M3 - Book Review SP - 80 EP - 81 SN - 00207152 AB - Reviews the book "Trade and Environment: Difficult Policy Choices at the Interface," edited by Shahrukh Rafi Khan. KW - COMMERCIAL policy KW - NONFICTION KW - KHAN, Shahrukh Rafi KW - TRADE & Environment: Difficult Policy Choices at the Interface (Book) N1 - Accession Number: 13610874; Hartwell, Christopher A. 1; Email Address: Chartwel@comcast.net; Affiliation: 1: U.S. Department of Treasury 1500 Pennsylvania Ave., NW Washington, DC 20220 USA.; Source Info: Jun2003, Vol. 44 Issue 1, p80; Subject Term: COMMERCIAL policy; Subject Term: NONFICTION; Reviews & Products: TRADE & Environment: Difficult Policy Choices at the Interface (Book); NAICS/Industry Codes: 926110 Administration of General Economic Programs; People: KHAN, Shahrukh Rafi; Number of Pages: 2p; Document Type: Book Review UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=13610874&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - CONF AU - Sailer, Peter J. AU - Weber, Michael E. AU - Gurka, Kurt S. T1 - ARE TAXPAYERS INCREASING THE BUILDUP OF RETIREMENT ASSETS? PRELIMINARY RESULTS FROM A MATCHED FILE OF TAX YEAR 1999 TAX RETURNS AND INFORMATION RETURNS. JO - Proceedings of the Annual Conference on Taxation JF - Proceedings of the Annual Conference on Taxation Y1 - 2003/06// M3 - Proceeding SP - 364 PB - National Tax Association SN - 10668608 AB - Assesses increasing buildup of taxpayers on retirement assets in the U.S. Characteristics of taxpayers with retirement assets; Growth in assets; Introduction of several retirement plans. KW - ASSETS (Accounting) KW - RETIREMENT KW - TAXATION KW - UNITED States N1 - Accession Number: 11061445; Sailer, Peter J. 1; Weber, Michael E. 2; Gurka, Kurt S. 3; Affiliations: 1: Chief of the Individual Special Projects Section, Statistics of Income Division, Internal Revenue Service; 2: Senior Economist in the Individual Statistics Branch, SOI Division; 3: Economist in the Individual Special Projects Section, SOI Division; Issue Info: 2002, p364; Thesaurus Term: ASSETS (Accounting); Thesaurus Term: RETIREMENT; Thesaurus Term: TAXATION; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 6p; Document Type: Proceeding UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11061445&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Schiff, Maurice AU - Chang, Won AD - World Bank AD - US Department of Treasury T1 - Market Presence, Contestability, and the Terms-of-Trade Effects of Regional Integration JO - Journal of International Economics JF - Journal of International Economics Y1 - 2003/05// VL - 60 IS - 1 SP - 161 EP - 175 SN - 00221996 N1 - Accession Number: 0653548; Keywords: Integration; Liberalization; MERCOSUR; MFN; Tariff; Trade; Geographic Descriptors: Brazil; MERCOSUR; Geographic Region: Latin America and the Caribbean; Publication Type: Journal Article; Update Code: 200307 N2 - This paper examines the impact of market presence and contestability on the price behavior of US exporters in Brazil's market when MERCOSUR and MFN trade liberalization take place. Using detailed panel data on trade and tariff rates, we find that both the preferred supplier's market presence and threat of entry lower (raise) the US price reaction to MFN (preferential) trade liberalization, with similar quantitative effects. Thus, presence in, or threat of entry into, partners' markets implies lower optimal MFN tariffs, and regional agreements can have pro-competitive effects in contestable markets. We also examine the "symmetry" hypothesis between the effect of tariffs and exchange rates. KW - Trade Policy; International Trade Organizations F13 KW - International Linkages to Development; Role of International Organizations O19 KW - Economic Integration F15 KW - Foreign Exchange F31 KW - Development Planning and Policy: Trade Policy; Factor Movement; Foreign Exchange Policy O24 L3 - http://www.sciencedirect.com/science/journal/00221996 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0653548&site=ehost-live&scope=site UR - http://www.sciencedirect.com/science/journal/00221996 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Smith, Karen AU - Toder, Eric AU - Iams, Howard T1 - Lifetime Distributional Effects of Social Security Retirement Benefits. JO - Social Security Bulletin JF - Social Security Bulletin Y1 - 2003/03//2003/2004 VL - 65 IS - 1 M3 - Article SP - 33 EP - 61 PB - Office of Retirement and Disability Policy, Social Security Administration SN - 00377910 AB - This article presents three measures of the distributional effects of Social Security benefits on actual and projected retirement income of workers born between 1931 and 1960. Microsimulations take into account marital history, the sharing of incomes and tax burdens within couples, and differences in life expectancy among subgroups of the population. More important than changes in tax rates or benefits are changes in the demographics and earnings patterns of the workforce, particularly the higher lifetime covered earnings of women. The growing share of women receiving worker benefits instead of spouse or survivor benefits, plus the increased proportion of retirees who are divorced, make Old-Age and Survivors Insurance (OASI) benefits more progressive, even in the face of declining net benefits. [ABSTRACT FROM AUTHOR] AB - Copyright of Social Security Bulletin is the property of Office of Retirement and Disability Policy, Social Security Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - SOCIAL security KW - RETIREMENT income KW - STATISTICAL matching KW - WAGES KW - LABOR supply KW - EMPLOYEE fringe benefits KW - SURVIVORS' benefits N1 - Accession Number: 13245241; Smith, Karen 1 Toder, Eric 2 Iams, Howard 3; Affiliation: 1: Urban Institute 2: Internal Revenue Service 3: Division of Policy Evaluation, Office of Research, Evaluation, and Statistics, Office of Policy, Social Security Administration.; Source Info: 2003/2004, Vol. 65 Issue 1, p33; Subject Term: SOCIAL security; Subject Term: RETIREMENT income; Subject Term: STATISTICAL matching; Subject Term: WAGES; Subject Term: LABOR supply; Subject Term: EMPLOYEE fringe benefits; Subject Term: SURVIVORS' benefits; NAICS/Industry Codes: 525190 Other Insurance Funds; NAICS/Industry Codes: 525120 Health and Welfare Funds; NAICS/Industry Codes: 561320 Temporary Help Services; Number of Pages: 29p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=13245241&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Erard, Brian AU - Ho, Chih-Chin AD - B Erard and Associates AD - US Internal Revenue Service T1 - Explaining the U.S. Income Tax Compliance Continuum JO - eJournal of Tax Research JF - eJournal of Tax Research Y1 - 2003/// VL - 1 IS - 2 SP - 93 EP - 109 SN - 14482398 N1 - Accession Number: 0772996; Keywords: Compliance; Income Tax; Tax Compliance; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200505 N2 - Within an economy, tax compliance behavior falls along a continuum. At one extreme are households who fully report and pay their tax obligations despite any opportunities or incentives to cheat. At the other extreme are households who undertake considerable efforts to conceal their income and repudiate their tax responsibilities. Using a micro-simulation database, we undertake a preliminary statistical analysis of why 34 distinct occupational groups in the U.S. differ in their location along the compliance continuum. We find that compliance across occupations has a strong positive association with the share of income subject to third party information reporting and a strong negative association with the burden of preparing and filing a return. KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 L3 - http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Pages/currentissue.aspx UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0772996&site=ehost-live&scope=site UR - http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Pages/currentissue.aspx DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Petska, Thomas B. AU - Strudler, Michael I. AU - Petska, Ryan T. AD - Internal Revenue Service AD - Internal Revenue Service AD - Ernst and Young LLP A2 - Madhusudhan, Ranjana T1 - New Estimates of the Distribution of Individual Income and Taxes T2 - Proceedings: Ninety-fifth Annual Conference on Taxation, Orlando, Florida, November 14-16, 2002, and minutes of the annual meeting of the National Tax Association, Thursday, November 14, 2002 PB - Washington, D.C.: PB - National Tax Association Y1 - 2003/// SP - 342 EP - 354 N1 - Accession Number: 0791615; Keywords: Distribution; Income; Taxes; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200509 KW - Personal Income, Wealth, and Their Distributions D31 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0791615&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Plumley, Alan H. AD - Internal Revenue Service A2 - Madhusudhan, Ranjana T1 - The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results T2 - Proceedings: Ninety-fifth Annual Conference on Taxation, Orlando, Florida, November 14-16, 2002, and minutes of the annual meeting of the National Tax Association, Thursday, November 14, 2002 PB - Washington, D.C.: PB - National Tax Association Y1 - 2003/// SP - 355 EP - 363 N1 - Accession Number: 0791616; Keywords: Compliance; IRS; Tax Compliance; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200509 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0791616&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Sailer, Peter J. AU - Weber, Michael E. AU - Gurka, Kurt S. AD - Internal Revenue Service AD - Internal Revenue Service AD - Internal Revenue Service A2 - Madhusudhan, Ranjana T1 - Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns T2 - Proceedings: Ninety-fifth Annual Conference on Taxation, Orlando, Florida, November 14-16, 2002, and minutes of the annual meeting of the National Tax Association, Thursday, November 14, 2002 PB - Washington, D.C.: PB - National Tax Association Y1 - 2003/// SP - 364 EP - 369 N1 - Accession Number: 0791617; Keywords: Retirement; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200509 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Retirement; Retirement Policies J26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0791617&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Griffiths, David T. T1 - The attrition rate of United States coins in circulation: some evidence from Federal Reserve data. JO - Applied Economics JF - Applied Economics Y1 - 2002/11/10/ VL - 34 IS - 16 M3 - Article SP - 2023 EP - 2029 PB - Routledge SN - 00036846 AB - The United States Mint recently conducted a coin attrition study designed to estimate the rate at which coins are withdrawn from circulation in order to better plan coin production. This paper reports on the analysis of a large sample of coins taken from the United States Federal Reserve Bank cash offices used to estimate coin attrition rates by denomination. The dollar value of the circulating stock of coin available to serve the needs of commerce is estimated to be $11.8 billion (#7.6 billion). [ABSTRACT FROM AUTHOR] AB - Copyright of Applied Economics is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - COINS KW - COMMERCE KW - FEDERAL Reserve monetary policy KW - FEDERAL Reserve banks KW - ESTIMATION theory KW - AMERICAN coins KW - UNITED States KW - UNITED States Mint KW - BOARD of Governors of the Federal Reserve System (U.S.) N1 - Accession Number: 7729512; Griffiths, David T. 1; Affiliations: 1: United States Mint, 801 9th Street, Washington DC 20220, USA.; Issue Info: 11/10/2002, Vol. 34 Issue 16, p2023; Thesaurus Term: COINS; Thesaurus Term: COMMERCE; Thesaurus Term: FEDERAL Reserve monetary policy; Thesaurus Term: FEDERAL Reserve banks; Thesaurus Term: ESTIMATION theory; Subject Term: AMERICAN coins; Subject: UNITED States ; Company/Entity: UNITED States Mint ; Company/Entity: BOARD of Governors of the Federal Reserve System (U.S.); NAICS/Industry Codes: 414410 Jewellery and watch merchant wholesalers; NAICS/Industry Codes: 423940 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers; NAICS/Industry Codes: 521110 Monetary Authorities-Central Bank; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 7p; Illustrations: 4 Charts, 1 Graph; Document Type: Article L3 - 10.1080/00036840210122362 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=7729512&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 2002-01982-003 AN - 2002-01982-003 AU - Lampkin, Linda M. AU - Boris, Elizabeth T. T1 - Nonprofit organization data: What we have and what we need. JF - American Behavioral Scientist JO - American Behavioral Scientist JA - Am Behav Sci Y1 - 2002/07// VL - 45 IS - 11 SP - 1675 EP - 1715 CY - US PB - Sage Publications SN - 0002-7642 SN - 1552-3381 N1 - Accession Number: 2002-01982-003. Other Journal Title: Political Research, Organization and Design. Partial author list: First Author & Affiliation: Lampkin, Linda M.; Internal Revenue Service, US. Release Date: 20020717. Correction Date: 20121001. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Data Collection; Experimentation; Government Agencies; Nonprofit Organizations. Minor Descriptor: Government Policy Making. Classification: Social Processes & Social Issues (2900). Location: US. References Available: Y. Page Count: 41. Issue Publication Date: Jul, 2002. AB - Better information on the nonprofit sector in the US is needed to help answer questions about the impact and accountability of nonprofits. The Internal Revenue Service (IRS) Form 990 is the best source of data for researchers, as filing is legally required for most nonprofits. Major exceptions are those with less than $25, 000 in gross receipts and religious congregations or related organizations. All private foundations must file a Form 990-PF annually regardless of size. This article describes the current IRS data sources and details their strengths and limitations for different research purposes. Additional data needed to illuminate gaps in knowledge are noted, along with recommendations for future research. These include improving financial accounting for nonprofits and standardizing data definitions and reporting formats. Only with accurate and reliable data can research help inform decision making and lead to increased effectiveness within the nonprofit sector. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - nonprofit organizations KW - data source KW - Internal Revenue Service KW - research KW - 2002 KW - Data Collection KW - Experimentation KW - Government Agencies KW - Nonprofit Organizations KW - Government Policy Making KW - 2002 DO - 10.1177/0002764202045011005 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2002-01982-003&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Rousslang, Donald J. T1 - Should Financial Services be Taxed Under a Consumption Tax? Probably. JO - National Tax Journal JF - National Tax Journal Y1 - 2002/06// VL - 55 IS - 2 M3 - Article SP - 281 EP - 291 PB - National Tax Association SN - 00280283 AB - Previous authors have concluded that a broad-based consumption tax would be more efficient if financial services to consumers, such as services for investment, loans and insurance, were exempted from the tax, even if taxing the financial services posed no special administrative burden. I argue, however, that this conclusion rests on some key assumptions and that alternative, equally plausible assumptions support the conclusion that, absent any special administrative burden, the tax rate on financial services to consumers should be at least as high as the tax rate on consumer goods. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CONSUMPTION tax KW - FINANCIAL services industry KW - INVESTMENTS KW - TAX rates & tables KW - CONSUMER goods KW - CONSUMERS N1 - Accession Number: 7028748; Rousslang, Donald J. 1; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, D.C. 20220.; Issue Info: Jun2002, Vol. 55 Issue 2, p281; Thesaurus Term: CONSUMPTION tax; Thesaurus Term: FINANCIAL services industry; Thesaurus Term: INVESTMENTS; Thesaurus Term: TAX rates & tables; Thesaurus Term: CONSUMER goods; Thesaurus Term: CONSUMERS; NAICS/Industry Codes: 532299 All Other Consumer Goods Rental; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; NAICS/Industry Codes: 523930 Investment Advice; Number of Pages: 11p; Document Type: Article; Full Text Word Count: 6813 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=7028748&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Mackie III, James B. T1 - Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in the Taxation of Capital Income. JO - National Tax Journal JF - National Tax Journal Y1 - 2002/06// VL - 55 IS - 2 M3 - Article SP - 293 EP - 337 PB - National Tax Association SN - 00280283 AB - This article illustrates and discusses problems related to the taxation of capital income using the tax rate/cost of capital methodology. While intended to improve the overall taxation of capital income, the capital income tax provisions of the 1986 Tax Reform Act had a theoretically ambiguous effect on economic efficiency. On one hand, by repealing the investment tax credit that favored equipment over structures, the Act reduced differences in the taxation of alternative investments and thereby encouraged a more productive allocation of capital. One problem is that the overall level of the tax on capital income may be too high, a motivator of recent interest in consumption taxes. A second problem is that there may be a substantial tax penalty on income from investment in the corporate sector relative to income from investment in other forms of business or in owner-occupied housing. Third, the current depreciation/capital cost recovery system may not provide appropriate tax deductions for many assets, despite the changes made in 1986. Fourth, many provisions relevant to the taxation of capital income are not indexed for the effects of inflation, although more complete indexation was proposed during the debate over the 1986 Act. KW - INCOME tax KW - TAX rates & tables KW - INVESTMENT tax credit KW - TAX reform KW - TAX penalties KW - DEPRECIATION allowances KW - INFLATION (Finance) N1 - Accession Number: 7028756; Mackie III, James B. 1; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury, Washington, D.C. 20220.; Issue Info: Jun2002, Vol. 55 Issue 2, p293; Thesaurus Term: INCOME tax; Thesaurus Term: TAX rates & tables; Thesaurus Term: INVESTMENT tax credit; Thesaurus Term: TAX reform; Thesaurus Term: TAX penalties; Thesaurus Term: DEPRECIATION allowances; Thesaurus Term: INFLATION (Finance); Number of Pages: 45p; Document Type: Article; Full Text Word Count: 23985 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=7028756&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - CHAP AU - Newcomb, R. Richard AD - US Department of Treasury A2 - Cortright, David A2 - Lopez, George A. T1 - Targeted Financial Sanctions: The U.S. Model T2 - Smart sanctions: Targeting economic statecraft PB - Lanham, Md. and Oxford: PB - Rowman and Littlefield Y1 - 2002/// SP - 41 EP - 63 N1 - Accession Number: 0734123; Reviewed Book ISBN: 0-7425-0142-6; 0-7425-0143-4; Keywords: Sanctions; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200407 KW - Conflict; Conflict Resolution; Alliances D74 KW - International Lending and Debt Problems F34 KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 KW - Financial Institutions and Services: Government Policy and Regulation G28 KW - International Linkages to Development; Role of International Organizations O19 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0734123&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - UNPB AU - Butrica, Barbara A. AU - Smith, Karen AU - Toder, Eric AD - The Urban Institute AD - The Urban Institute AD - U.S. Internal Revenue Service T1 - Projecting Poverty Rates in 2020 for the 62 and Older Population: What Changes Can We Expect and Why? PB - Center for Retirement Research, Working Papers, Center for Retirement Research at Boston College: 2002-03 Y1 - 2002/// SP - 50 pages AV - Availability Note: Information provided in collaboration with the RePEc Project: http://repec.org N1 - Accession Number: 0844491; Publication Type: Working Paper; Update Code: 200606 N2 - Over the past several decades, there have been a number of economic and demographic changes that are expected to impact the economic well-being of the future aged population. This paper analyzes the factors that may be related to increased or decreased poverty among the 62-to 89-year-old population in 2020 using the Social Security Administration's Model of Income in the Near Term (MINT). We estimate that the poverty rate, when thresholds are indexed to the CPI, will decline from 7.8 percent in the early 1990s to 4.2 percent in 2020, but the rate would increase from 7.8 percent to 9.9 percent if the threshold were indexed to wages. We examine the impact of four specific trends on future poverty rates: 1) the scheduled rise in the Social Security normal retirement age, 2) the changes in marital composition, 3) the change in the relative earnings of men and women, and 4) the rise in earnings inequality. We find that the increase in the normal retirement age and changes in marital composition each explain about 25 percent of the projected increase in wage-adjusted poverty. The changes in the relative earnings of men and women did not affect the poverty rate-it only affected who was in poverty. The rise in earnings inequality had almost no effect on poverty rates largely because of the progressive Social Security payment formula. The projections of poverty rates are very sensitive to economic growth assumptions. Even with the substantial wage growth projected by the Social Security Office of the Chief Actuary, however, high school dropouts, unmarried retirees, and older retirees remain at high risk of poverty. L3 - http://www.bc.edu/centers/crr/papers/wp_2002-03.pdf UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0844491&site=ehost-live&scope=site UR - http://www.bc.edu/centers/crr/papers/wp_2002-03.pdf DP - EBSCOhost DB - ecn ER - TY - JOUR ID - 2002-10713-001 AN - 2002-10713-001 AU - Pernick, Robert T1 - Creating a leadership development program: Nine essential tasks. JF - Public Personnel Management JO - Public Personnel Management JA - Public Pers Manage Y1 - 2001///Win 2001 VL - 30 IS - 4 SP - 429 EP - 444 CY - US PB - International Public Management Association for Human Resources SN - 0091-0260 SN - 1945-7421 AD - Pernick, Robert, United States Mint, 6413 Misty Top Pass, Columbia, MD, US, 21044 N1 - Accession Number: 2002-10713-001. Other Journal Title: Personnel Administration & Public Personnel Review. Partial author list: First Author & Affiliation: Pernick, Robert; United States Mint, Columbia, MD, US. Other Publishers: Sage Publications. Release Date: 20020220. Correction Date: 20131007. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Employee Characteristics; Job Enrichment; Leadership; Leadership Qualities. Classification: Management & Management Training (3640). Population: Human (10). Page Count: 16. Issue Publication Date: Win 2001. AB - Leadership skills can be learned, although learning on the job is too haphazard a way to ensure an organizations viability. A leadership development program (LDP) requires 9 overlapping tasks, which should be managed by human resource professionals. Each task answers a basic question: (1) What kind of candidates is the organization looking for? (2) What does it take to be a good leader in the organization? (3) How does one become a program participant? (4) How does the participant stack up as a leader right now? (5) What specific actions should the participant take to become a better leader? (6) In what ways is the LDP reinforced by other human resource systems? (7) How can the participant's work be part of the developmental process? (8) Is there a leadership succession plan? (9) Is the LDP giving a satisfactory return on the investment? The author provides and overview and detailed outline of these tasks for creating a LDP to help current and future leaders reach there potential in the service of organizational goals. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - leadership development program design KW - candidate match KW - organizational requirements KW - participant charactersitics KW - 2001 KW - Employee Characteristics KW - Job Enrichment KW - Leadership KW - Leadership Qualities KW - 2001 DO - 10.1177/009102600103000401 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=2002-10713-001&site=ehost-live&scope=site UR - rxphrd@aol.com DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Duder, John C. AU - Rosenwein, Moshe B. T1 - Towards " zero abandonments' in call center performance. JO - European Journal of Operational Research JF - European Journal of Operational Research Y1 - 2001/11/16/ VL - 135 IS - 1 M3 - Article SP - 50 EP - 56 SN - 03772217 AB - The call center industry is a big business in today's global economy. Staffing costs account for over half of a call center's total operations costs. Some large call centers, in practice, operate at very close to maximum capacity, believing that such an operations policy is efficient. However, by operating at levels close to 100% utilization, a call center is "living dangerously". If, for example, call volumes even slightly exceed forecasts, customer calls will queue. As queue lengths and durations increase, customers will tend to abandon their calls. We provide some "rule-of-thumb" formulas that evaluate the cost of abandonments. These formulas may be used to justify an investment in additional agents required to improve the quality of service and reduce abandonments. Standard Erlang-C queueing formulas imply that abandonments can be significantly reduced with a small investment in additional agents. Thus, by improving customer service and hiring additional staff, a call center can improve profitability. We illustrate our analysis with realistic data, based on our work with large-scale customer service centers. [ABSTRACT FROM AUTHOR] AB - Copyright of European Journal of Operational Research is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - CALL centers KW - OPERATIONS research KW - EMPLOYMENT agencies N1 - Accession Number: 11935889; Duder, John C. 1; Rosenwein, Moshe B. 2; Email Address: moshe_rosenin@merck.com; Affiliations: 1: Internal Revenue Service, Atlanta GA, USA; 2: Meck-Medco Managed Care, L.L.C., Franklin Lakes, NJ, USA; Issue Info: 11/16/2001, Vol. 135 Issue 1, p50; Thesaurus Term: CALL centers; Thesaurus Term: OPERATIONS research; Thesaurus Term: EMPLOYMENT agencies; NAICS/Industry Codes: 912210 Provincial labour and employment services; NAICS/Industry Codes: 561310 Employment placement agencies and executive search services; NAICS/Industry Codes: 911310 Federal labour and employment services; NAICS/Industry Codes: 561311 Employment Placement Agencies; NAICS/Industry Codes: 541614 Process, Physical Distribution, and Logistics Consulting Services; NAICS/Industry Codes: 561422 Telemarketing Bureaus and Other Contact Centers; NAICS/Industry Codes: 561420 Telephone call centres; Number of Pages: 7p; Illustrations: 2 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11935889&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Johnson, Robert E. AD - US Internal Revenue Service T1 - The Role of Cluster Analysis in Assessing Comparability under the U.S. Transfer Pricing Regulations JO - Business Economics JF - Business Economics Y1 - 2001/04// VL - 36 IS - 2 SP - 30 EP - 38 SN - 0007666X N1 - Accession Number: 0578251; Keywords: Firm; Firms; Multinational; Transfer Pricing; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200109 N2 - Transfer prices are non-market prices at which property is exchanged between firms under common control. How they are set has important implications for the cross border allocation of multinational income. Transfer pricing analysis requires the identification of comparable, unrelated parties in order to establish benchmarks for price setting. This article contrasts cluster analysis with conventional methods that require the analyst to specify arbitrary parameters for purposes of locating comparable firms. Cluster analysis also has value in the service of market approaches to the establishment of business enterprise value. KW - Multinational Firms; International Business F23 KW - Business Economics M21 L3 - http://www.palgrave-journals.com/be/archive/index.html UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0578251&site=ehost-live&scope=site UR - http://www.palgrave-journals.com/be/archive/index.html DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Swamy, P. A. V. B. AU - Tavlas, George S. AD - US Department of Treasury AD - Bank of Greece A2 - Baltagi, Badi H. T1 - Random Coefficient Models T2 - A companion to theoretical econometrics PB - Companions to Contemporary Economics. PB - Malden, Mass. and Oxford: PB - Blackwell Y1 - 2001/// SP - 410 EP - 428 N1 - Accession Number: 0650056; Reviewed Book ISBN: 0-631-21254-X; Keywords: Random Coefficient; Geographic Descriptors: U.K.; Geographic Region: Europe; Publication Type: Collective Volume Article; Update Code: 200307 KW - Single Equation Models; Single Variables: Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes C22 KW - Demand for Money E41 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0650056&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Greenia, Nick AU - Jensen, J. Bradford AU - Lane, Julia AD - Internal Revenue Service AD - US Bureau of the Census AD - American U and Urban Institute A2 - Doyle, Pat T1 - Business Perceptions of Confidentiality T2 - Confidentiality, disclosure, and data access: Theory and practical applications for statistical agencies PB - Amsterdam; London and New York: PB - Elsevier Science, North-Holland in conjunction with the U.S. Bureau of Census Y1 - 2001/// SP - 395 EP - 430 N1 - Accession Number: 0675565 Partial authors List; ; Reviewed Book ISBN: 0-444-50761-2; ; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200402 KW - Data Collection and Data Estimation Methodology; Computer Programs: General C80 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0675565&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Altshuler, Rosanne AU - Grubert, Harry AU - Newlon, T. Scott AD - Rutgers U AD - US Department of Treasury AD - Horst Frisch Incorporated A2 - Hines, James R., Jr. T1 - Has U.S. Investment Abroad Become More Sensitive to Tax Rates? T2 - International taxation and multinational activity PB - NBER Conference Report series. PB - Chicago and London: PB - University of Chicago Press Y1 - 2001/// SP - 9 EP - 32 N1 - Accession Number: 0648896; Reviewed Book ISBN: 0-226-34173-9; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - International Investment; Long-term Capital Movements F21 KW - Multinational Firms; International Business F23 KW - International Fiscal Issues; International Public Goods H87 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0648896&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Randolph, William C. AD - US Department of Treasury A2 - Hines, James R., Jr. T1 - Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States: Comment T2 - International taxation and multinational activity PB - NBER Conference Report series. PB - Chicago and London: PB - University of Chicago Press Y1 - 2001/// SP - 108 EP - 112 N1 - Accession Number: 0648903; Reviewed Book ISBN: 0-226-34173-9; Keywords: Foreign Direct Investment; Taxes; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - International Investment; Long-term Capital Movements F21 KW - Multinational Firms; International Business F23 KW - Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance G34 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - International Fiscal Issues; International Public Goods H87 KW - Contracting Out; Joint Ventures; Technology Licensing L24 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0648903&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Grubert, Harry AD - US Department of Treasury A2 - Hines, James R., Jr. T1 - Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? T2 - International taxation and multinational activity PB - NBER Conference Report series. PB - Chicago and London: PB - University of Chicago Press Y1 - 2001/// SP - 113 EP - 139 N1 - Accession Number: 0648904; Reviewed Book ISBN: 0-226-34173-9; Keywords: Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - Business Taxes and Subsidies including sales and value-added (VAT) H25 KW - Multinational Firms; International Business F23 KW - International Fiscal Issues; International Public Goods H87 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0648904&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Johnson, Barry W. AU - Mikow, Jacob M. AU - Eller, Martha Britton AD - Internal Revenue Service AD - Internal Revenue Service AD - Internal Revenue Service A2 - Gale, William G. A2 - Hines, James R., Jr. A2 - Slemrod, Joel T1 - Elements of Federal Estate Taxation T2 - Rethinking estate and gift taxation PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2001/// SP - 65 EP - 107 N1 - Accession Number: 0651009; Reviewed Book ISBN: 0-8157-0069-5; Keywords: Taxation; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0651009&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Eller, Martha Britton AU - Erard, Brian AU - Ho, Chih-Chin AD - Internal Revenue Service AD - B Erard and Associates AD - Internal Revenue Service A2 - Gale, William G. A2 - Hines, James R., Jr. A2 - Slemrod, Joel T1 - Noncompliance with the Federal Estate Tax T2 - Rethinking estate and gift taxation PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2001/// SP - 375 EP - 410 N1 - Accession Number: 0651023; Reviewed Book ISBN: 0-8157-0069-5; Keywords: Estate Tax; Tax; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Tax Evasion H26 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0651023&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Feinstein, Jonathan S. AU - Ho, Chih-Chin AD - Yale U AD - Internal Revenue Service A2 - Gale, William G. A2 - Hines, James R., Jr. A2 - Slemrod, Joel T1 - Elderly Asset Management and Health T2 - Rethinking estate and gift taxation PB - Washington, D.C.: PB - Brookings Institution Press Y1 - 2001/// SP - 457 EP - 498 N1 - Accession Number: 0651027; Reviewed Book ISBN: 0-8157-0069-5; Keywords: Elderly; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200307 KW - Economics of the Elderly; Economics of the Handicapped; Non-labor Market Discrimination J14 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Fiscal Policies and Behavior of Economic Agents: Household H31 KW - Equity, Justice, Inequality, and Other Normative Criteria and Measurement D63 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0651027&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Greenia, Nick AU - Lane, Julia AU - Willimack, Diane AD - US Internal Revenue Service AD - American U AD - US Census Bureau T1 - Perceptions of Confidentiality Protection at Statistical Agencies: Some Evidence from Data on Businesses and Households JO - Statistical Journal JF - Statistical Journal Y1 - 2001/// VL - 18 IS - 4 SP - 309 EP - 314 SN - 01678000 N1 - Accession Number: 0610254; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200207 N2 - This paper provides an overview of research into public perceptions of confidentiality. Statistical agencies expend a great deal of time and resources to protect the data that they collect from unauthorized disclosure and identification of individual responses. However, data protection, by its very nature, involves either reducing data quality or limiting access to the very information that statistical agencies go to so much trouble and expense to collect. Many statistical agencies know little about an important input into the data protection decision: the degree to which their own respondents--both businesses and households--understand and believe that statistical agencies have, in fact, delivered on their confidentiality promises and how such perceptions affect their responses. This paper provides a brief survey of the selected knowledge in the area. Results for the United States suggest that much work needs to be done to further this knowledge, and the paper argues that research into perceptions should be institutionalised by statistical agencies and used to inform data protection decisions. KW - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access C81 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0610254&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Carroll, Robert AD - US Department of Treasury A2 - Poterba, James M. T1 - Personal Income Taxes and the Growth of Small Firms T2 - Tax policy and the economy. Volume 15 PB - Cambridge: PB - MIT Press for the National Bureau of Economic Research Y1 - 2001/// SP - 121 EP - 147 N1 - Accession Number: 0665178 Partial authors List; ; Reviewed Book ISBN: 0-262-16200-8; 0-262-66122-5; Keywords: Firm; Firms; Taxes; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200311 KW - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes H24 KW - Fiscal Policies and Behavior of Economic Agents: Firm H32 KW - Firm Performance: Size, Diversification, and Scope L25 KW - New Firms; Startups M13 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0665178&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - CHAP AU - Haveman, Robert AU - Buron, Lawrence AU - Bershadker, Andrew AD - U WI AD - Abt Associates, Cambridge, MA AD - US Department of Treasury A2 - Wong, Ging A2 - Picot, Garnett T1 - Patterns of Foregone Potential Earnings among Working-Age Males, 1975-1992 T2 - Working time in comparative perspective. Volume 1. Patterns, trends, and the policy implications for earnings inequality and unemployment PB - Kalamazoo, Mich.: PB - W. E. Upjohn Institute for Employment Research Y1 - 2001/// SP - 145 EP - 169 N1 - Accession Number: 0679858; Reviewed Book ISBN: 0-88099-228-X; 0-88099-227-1; Keywords: Earnings; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Collective Volume Article; Update Code: 200404 KW - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination J15 KW - Time Allocation and Labor Supply J22 KW - Human Capital; Skills; Occupational Choice; Labor Productivity J24 KW - Wage Level and Structure; Wage Differentials J31 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0679858&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Carroll, Robert AU - Holtz-Eakin, Douglas AU - Rider, Mark AU - Rosen, Harvey S. T1 - Income Taxes and Entrepreneurs' Use of Labor. JO - Journal of Labor Economics JF - Journal of Labor Economics Y1 - 2000/04// VL - 18 IS - 2 M3 - Article SP - 324 EP - 351 PB - University of Chicago Press SN - 0734306X AB - We investigate the effect of entrepreneurs' personal taxes on their use of labor, analyze the tax returns of sole proprietors before and after the Tax Reform Act of 1986, and determine how the substantial reductions in marginal tax rates affected their hiring decisions and wage bills. Individual income taxes exert a statistically and quantitatively significant influence on the probability of hiring workers. Raising the entrepreneur's "tax price" by 10% raises the mean probability of hiring by about 12%. Further, taxes influence total wage payments to workers. The tax-price elasticity of the median wage bill is about .37. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Labor Economics is the property of University of Chicago Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BUSINESSMEN KW - TAXATION KW - TAX returns KW - TAX reform KW - WAGES KW - EMPLOYEES KW - PAYMENT N1 - Accession Number: 2975130; Carroll, Robert 1; Holtz-Eakin, Douglas 2; Rider, Mark 3; Rosen, Harvey S. 4; Affiliations: 1: United States Department of Treasury.; 2: Syracuse University.; 3: Georgia State University.; 4: Princeton University.; Issue Info: Apr2000, Vol. 18 Issue 2, p324; Thesaurus Term: BUSINESSMEN; Thesaurus Term: TAXATION; Thesaurus Term: TAX returns; Thesaurus Term: TAX reform; Thesaurus Term: WAGES; Thesaurus Term: EMPLOYEES; Thesaurus Term: PAYMENT; Number of Pages: 28p; Illustrations: 4 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=2975130&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Elmendorf, Douglas W. AU - Liebman, Jeffrey B. AD - US Department of Treasury AD - Harvard U T1 - Social Security Reform and National Saving in an Era of Budget Surpluses JO - Brookings Papers on Economic Activity JF - Brookings Papers on Economic Activity Y1 - 2000/// IS - 2 SP - 1 EP - 52 SN - 00072303 N1 - Accession Number: 0558516; Keywords: Budget; Saving; Social Security; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 200104 N2 - The unexpected emergence of federal budget surpluses has focused discussion of Social Security reform on ways of using the surpluses to prefund future obligations. Programmatic prefunding requires a buildup of assets that can be redeemed to pay future benefits; meaningful economic prefunding requires incremental national saving, which programmatic prefunding may fail to achieve. This paper discusses the appropriate roles of national saving and programmatic prefunding in response to population aging, presents a methodology for estimating the effect of Social Security reform on national saving, and applies this methodology to a representative set of reform proposals. It finds that the effect of Social Security reform on national saving depends critically on the political economy of budget policy. If taxes and spending are adjusted to bring some measure of the budget into balance, any reform that would raise national saving must set aside resources outside of that budget measure. KW - Macroeconomics: Consumption; Saving; Wealth E21 KW - Social Security and Public Pensions H55 KW - Fiscal Policy E62 KW - National Budget; Budget Systems H61 L3 - http://www.brookings.edu/about/projects/bpea/past-editions UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0558516&site=ehost-live&scope=site UR - http://www.brookings.edu/about/projects/bpea/past-editions DP - EBSCOhost DB - ecn ER - TY - UNPB AU - Dawson, Peter C. AU - Miller, Stephen M. AD - Internal Revenue Service, Dallas AD - University of Connecticut T1 - Transfer Pricing in the Decentralized Multinational Corporation PB - University of Connecticut, Department of Economics, Working papers: 2000-06 Y1 - 2000/// SP - 39 pages AV - Availability Note: Information provided in collaboration with the RePEc Project: http://repec.org N1 - Accession Number: 0747361; Publication Type: Working Paper; Update Code: 200410 N2 - This paper considers how the multinational corporation's transfer price responds to changes in international corporate effective tax rates. It extends the decentralized decision-making analysis of transfer pricing in the context of different tax rates. It adopts and extends Bond's (1980) model of the decentralized multinational corporation that assumes centralized transfer pricing. The direction of transfer price change is as expected, while the magnitude of change is likely to be less than predicted by the Horst (1971), centralized decision-making model. The paper extends the model further by assuming negotiated transfer pricing, where the analysis is partitioned into perfect and imperfect information cases. The negotiated transfer pricing result reverts to the Horst (1971), or centralized decision-making, result, under perfect information. Under imperfect information, the centralized decision-making result obtains when top management successfully informs division general managers or it successfully implements a non-monetary reward scheme to encourage division general managers to cooperate. Under simplifying assumptions, centralized decision-making dominates decentralized decision-making, while negotiated transfer pricing weakly dominates centralized transfer pricing. L3 - http://www.econ.uconn.edu/working/2000-06.pdf UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0747361&site=ehost-live&scope=site UR - http://www.econ.uconn.edu/working/2000-06.pdf DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Auten, Gerald AU - Carroll, Robert T1 - THE EFFECT OF INCOME TAXES ON HOUSEHOLD INCOME. JO - Review of Economics & Statistics JF - Review of Economics & Statistics Y1 - 1999/11// VL - 81 IS - 4 M3 - Article SP - 681 EP - 693 PB - MIT Press SN - 00346535 AB - Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality. The 1986 Tax Reform Act is used as a natural experiment to explore the roles played by both taxes and a variety of nontax factors. Our principal finding is that both tax rates and nontax factors appear to have had significant effects on relative income growth during the late 1980s. [ABSTRACT FROM AUTHOR] AB - Copyright of Review of Economics & Statistics is the property of MIT Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION -- Law & legislation KW - TAXATION KW - INCOME distribution KW - INCOME tax KW - PUBLIC finance KW - TAX reform KW - DISTRIBUTION (Economic theory) KW - UNITED States N1 - Accession Number: 2655092; Auten, Gerald 1; Carroll, Robert 1; Affiliations: 1: U.S. Department of Treasury.; Issue Info: Nov99, Vol. 81 Issue 4, p681; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAXATION; Thesaurus Term: INCOME distribution; Thesaurus Term: INCOME tax; Thesaurus Term: PUBLIC finance; Thesaurus Term: TAX reform; Thesaurus Term: DISTRIBUTION (Economic theory); Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 13p; Illustrations: 1 Diagram, 5 Charts; Document Type: Article; Full Text Word Count: 11992 L3 - 10.1162/003465399558409 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=2655092&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - UNPB AU - Erard, Brian AU - Ho, Chih-Chin AD - Department of Economics, Carleton University AD - Internal Revenue Service Research Division T1 - Searching for Ghosts: Who Are the Nonfilers and How Much Tax Do They Owe? PB - Carleton University, Department of Economics, Carleton Economic Papers: 99-11 Y1 - 1999/// SP - 30 pages AV - Availability Note: Information provided in collaboration with the RePEc Project: http://repec.org N1 - Accession Number: 0787461; Publication Type: Working Paper; Update Code: 200508 N2 - This paper is about "ghosts"--individuals who fail to comply with their income tax filing requirements. As their name suggests, the identities and characteristics of these individuals are shrouded in mystery. In this paper we attempt to de-mystify the issues surrounding ghosts and examine their role in the compliance process. We begin by extending a standard model of tax evasion to account for the existence of ghosts. We then examine the empirical significance and policy relevance of our extension using a unique data set containing detailed tax and audit information for both filers and non-filers of U.S. federal income tax returns. L3 - http://www.carleton.ca/economics/cep/cep99-11.pdf UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0787461&site=ehost-live&scope=site UR - http://www.carleton.ca/economics/cep/cep99-11.pdf DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Weiner, Joann M. AU - Ault, Hugh J. T1 - THE OECD'S REPORT ON HARMFUL TAX COMPETITION. JO - National Tax Journal JF - National Tax Journal Y1 - 1998/09// VL - 51 IS - 3 M3 - Article SP - 601 EP - 608 PB - National Tax Association SN - 00280283 AB - This article focuses the OECD's report on harmful tax competition. The globalization of national economies has increased the challenges of harmful tax competition. In this increasingly integrated global economy, one country's tax policies have a greater potential to impose spillover effects on other countries. While tax competition has many positive effects and the Report stresses the benefits of fair tax competition, the Report also recognizes that tax policies can have harmful external effects on other countries. The recently released OECD Report on 11Harmful Tax Competition" represents a first step in attempting to curb the harmful effects that may occur when one country's tax policies influence either the policy decisions of another country or the location decisions of financial services and other highly mobile activities. The recommendations presented in the Report set out a number of ways that countries can curb the harmful tax practices that distort trade and investment flows, that cause undesirable shifts in the tax burden, that impose constraints on government's fiscal choices, increase compliance costs to taxpayers and undermine the fairness and integrity of tax systems. KW - TAXATION KW - GLOBALIZATION KW - INTERNATIONAL competition KW - FISCAL policy KW - FINANCIAL services industry KW - INVESTMENTS KW - TAX incidence N1 - Accession Number: 1142570; Weiner, Joann M. 1; Ault, Hugh J. 2; Affiliations: 1: International Tax Staff of Office of Tax Analysis, U.S. Department of Treasury. Washington, D.C. 20220.; 2: "OECD, Paris, France, and Boston College Law School, Newton Centre, MA 02159.; Issue Info: Sep98, Vol. 51 Issue 3, p601; Thesaurus Term: TAXATION; Thesaurus Term: GLOBALIZATION; Thesaurus Term: INTERNATIONAL competition; Thesaurus Term: FISCAL policy; Thesaurus Term: FINANCIAL services industry; Thesaurus Term: INVESTMENTS; Thesaurus Term: TAX incidence; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 523930 Investment Advice; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; Number of Pages: 8p; Document Type: Article; Full Text Word Count: 3857 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=1142570&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Rousslang, Donald J. T1 - International income shifting of U.S. multinational corporations. JO - Applied Economics JF - Applied Economics Y1 - 1997/07// VL - 29 IS - 7 M3 - Article SP - 925 PB - Routledge SN - 00036846 AB - This paper provides estimates of the amount of income shifted across national borders within the manufacturing operations of US multinational corporations (MNCs) in 1988. It is assumed that each MNC arranges its investments such that, after accounting for income shifting opportunities, the after-tax rate of return on a marginal investment is the same for all its affiliates, regardless of location. It is often alleged that US multinational corporations reduce their taxes by artificially shifting income earned in the United States and other relatively high-tax countries to subsidiaries in low-tax countries. This paper provides estimates of income shifted, by country, between affiliated members of US manufacturing MNCs. Variables for employment, rent, interest expenses, depreciation, the investment tax credit, and spending on advertising and research and development were included to control for factors other than income shifting that could affect tax liabilities. The main shortcoming of the method is obvious: other factors besides income shifting, such as cyclical disturbances, can cause differences in the rates of return. KW - ECONOMICS KW - INTERNATIONAL business enterprises KW - INCOME tax KW - MANUFACTURES KW - DIRECT taxation KW - RATE of return KW - UNITED States N1 - Accession Number: 9709040595; Rousslang, Donald J. 1; Affiliations: 1: Office of Tax Analysis, US Department of Treasury, Room 5117 Main Treasury, Washington, D.C., 20220, USA.; Issue Info: Jul97, Vol. 29 Issue 7, p925; Thesaurus Term: ECONOMICS; Thesaurus Term: INTERNATIONAL business enterprises; Thesaurus Term: INCOME tax; Thesaurus Term: MANUFACTURES; Thesaurus Term: DIRECT taxation; Thesaurus Term: RATE of return; Subject: UNITED States; NAICS/Industry Codes: 339999 All Other Miscellaneous Manufacturing; NAICS/Industry Codes: 339990 All other miscellaneous manufacturing; Number of Pages: 10p; Illustrations: 3 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9709040595&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 107234173 T1 - A home care turnaround. AU - Auber GJ Y1 - 1997/04/07/1997 Apr 7 N1 - Accession Number: 107234173. Language: English. Entry Date: 19980101. Revision Date: 20150711. Publication Type: Journal Article; anecdote. Journal Subset: Nursing; USA. NLM UID: 9421079. KW - Home Health Care -- In Old Age KW - Diabetes Mellitus, Type 2 KW - Hip Surgery KW - Aged SP - 11 EP - 11 JO - Nursing Spectrum -- Washington DC & Baltimore Edition JF - Nursing Spectrum -- Washington DC & Baltimore Edition JA - NURS SPECTRUM (WASHINGTON DC BALTIMORE) VL - 7 IS - 7 CY - Falls Church, VA 22042, Illinois PB - Gannett Healthcare Group SN - 1098-9153 AD - Charge Nurse, Nights, Bureau of Engraving and Printing, Washington DC U2 - PMID: 9431248. UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=rzh&AN=107234173&site=ehost-live&scope=site DP - EBSCOhost DB - rzh ER - TY - JOUR AU - Scott Frame, W. AU - Kamerschen, David R. T1 - The Profit-Structure Relationship in Legally Protected Banking Markets Using Efficiency Measures. JO - Review of Industrial Organization JF - Review of Industrial Organization Y1 - 1997/02// VL - 12 IS - 1 M3 - Article SP - 9 EP - 22 SN - 0889938X AB - Our various tests suggest that our sample banks that are shielded from competition by severe intrastate branching restrictions have market power. This analysis has allowed us to test rigorously the adverse effects of legal and possibly market barriers to entry. We reject the notion that profits are a result of superior x-efficiency. We conclude if these results are corroborated by further research (e.g., using other measures of profit, efficiency, capital, etc), and if these and/or other barriers remain, the Federal Reserve should be concerned with the competitive impacts of rural, in-market bank mergers. [ABSTRACT FROM AUTHOR] AB - Copyright of Review of Industrial Organization is the property of Springer Science & Business Media B.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - BANKING research KW - PROFIT KW - BANK mergers KW - CONSOLIDATION & merger of corporations KW - TRADE regulation KW - COMPETITION KW - banking KW - entry KW - market-power KW - mergers KW - profit-structure KW - X-efficiency N1 - Accession Number: 16839056; Scott Frame, W. 1; Kamerschen, David R. 2; Affiliations: 1: Office of Financial Institutions Policy, U.S. Department of the Treasury, Washington, D.C. 20220, U.S.A.; 2: Department of Economics, University of Georgia, Athens, Georgia 30602-6254, USA.; Issue Info: Feb1997, Vol. 12 Issue 1, p9; Thesaurus Term: BANKING research; Thesaurus Term: PROFIT; Thesaurus Term: BANK mergers; Thesaurus Term: CONSOLIDATION & merger of corporations; Thesaurus Term: TRADE regulation; Subject Term: COMPETITION; Author-Supplied Keyword: banking; Author-Supplied Keyword: entry; Author-Supplied Keyword: market-power; Author-Supplied Keyword: mergers; Author-Supplied Keyword: profit-structure; Author-Supplied Keyword: X-efficiency; NAICS/Industry Codes: 522120 Savings Institutions; NAICS/Industry Codes: 522190 Other Depository Credit Intermediation; NAICS/Industry Codes: 522111 Personal and commercial banking industry; NAICS/Industry Codes: 522110 Commercial Banking; Number of Pages: 14p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16839056&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Cole, Rebel A. AU - Wolken, John D. AU - Woodburn, R. Louise AD - Federal Reserve System AD - Federal Reserve System AD - US Internal Revenue Service T1 - Bank and Nonbank Competition for Small Business Credit: Evidence from the 1987 and 1993 National Surveys of Small Business Finances JO - Federal Reserve Bulletin JF - Federal Reserve Bulletin Y1 - 1996/11// VL - 82 IS - 11 SP - 983 EP - 995 SN - 00149209 N1 - Accession Number: 0404170; Keywords: Finance; Firm; Firms; Shares; Small Firm; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 199703 N2 - Using newly available data from the Board's 1993 National Survey of Small Business Finances together with data from the 1987 survey, this article analyzes competition between banks and nonbanks in the U.S. market for small business credit. It explores nonbank competition as an explanation for the decline in banks' share of business lending by examining sources of credit used by small firms. It examines both the bank and nonbank shares of the dollar amount of credit to small businesses, including how these shares have changed from 1987 to 1993, and the incidence of small business borrowing, which is defined as the percentage of firms using credit of a certain type or from a particular source. Overall, the results indicate that small businesses obtained a higher percentage of their credit from nonbanks in 1993 than in 1987 but that this difference was small--about 2.0 percentage points. KW - Financial Institutions and Services: General G20 KW - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill G32 KW - Production, Pricing, and Market Structure; Size Distribution of Firms L11 L3 - http://www.federalreserve.gov/pubs/bulletin/default.htm UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0404170&site=ehost-live&scope=site UR - http://www.federalreserve.gov/pubs/bulletin/default.htm DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Tuck, Nancy AU - Zaleski, Gary T1 - CRITERIA FOR DEVELOPING PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR. JO - International Journal of Public Administration JF - International Journal of Public Administration Y1 - 1996/11// VL - 19 IS - 11/12 M3 - Article SP - 1945 EP - 1978 SN - 01900692 AB - The United States Government is placing increased emphasis on the development of financial measures, and measures of program effectiveness. The authors discuss government efforts in these areas. Various approaches and criteria are presented for the development of performance measurement systems, as well as generic criteria for selecting performance indicators, and obstacles to the process. Experience indicates that development of a performance measurement system is best served by a strategic planning approach with top management support, active management participation in goal setting, a small manageable number of goals, a strong link with the budget process, and an independent evaluation process. [ABSTRACT FROM AUTHOR] AB - Copyright of International Journal of Public Administration is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - PERFORMANCE standards KW - INDUSTRIAL productivity KW - PUBLIC sector KW - PUBLIC administration KW - PERFORMANCE KW - UNITED States N1 - Accession Number: 11937437; Tuck, Nancy 1; Zaleski, Gary 1; Affiliations: 1: Office of Planning and Management Analysis, US Department of Treasury, 1500 Pennsylvania Avenue NW, Washington DC 20220; Issue Info: 1996, Vol. 19 Issue 11/12, p1945; Thesaurus Term: PERFORMANCE standards; Thesaurus Term: INDUSTRIAL productivity; Thesaurus Term: PUBLIC sector; Thesaurus Term: PUBLIC administration; Subject Term: PERFORMANCE; Subject: UNITED States; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 34p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11937437&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Guffey, Cynthia J. AU - West, Judy F. T1 - Employee Privacy: Legal Implications for Managers. JO - Labor Law Journal JF - Labor Law Journal Y1 - 1996/11// VL - 47 IS - 11 M3 - Article SP - 735 PB - CCH Incorporated SN - 00236586 AB - Employee privacy has become a topic of increased interest and concern during this decade. This is due primarily to the rise in the use of surveillance technology, lack of specific employee privacy legislation and increased awareness of business ethics. In the past, some companies expected employees to leave one's rights at the door. For example, during the early 20th century the Ford Motor Company hired private investigators to visit employees' homes in order to ensure that employees weren't drinking heavily nor living in an unkempt domestic environment. Privacy is the freedom from unauthorized access or intrusion by others; information privacy is freedom from unauthorized access by others to information about their personal affairs. It is the right to be let alone without unwarranted interference by the public in matters with which the public is not necessarily concerned. Therefore, privacy is essential in order for an individual to have a sense of liberty and employees should be able to expect privacy in the workplace. Employee privacy is protected by common law through the tort of invasion of privacy. Although no specific right to privacy is found in the constitution, it does create zones of privacy and prevents unreasonable searches and seizures by the federal government. KW - RIGHT of privacy KW - EMPLOYEE rights KW - EMPLOYEES KW - USURY laws KW - LABOR laws & legislation KW - WORK environment KW - FEDERAL legislation KW - COMMON law KW - UNITED States N1 - Accession Number: 9708203323; Guffey, Cynthia J. 1; West, Judy F. 2; Affiliations: 1: Research Assistant, Internal Revenue Service, Kentucky Tennessee District.; 2: Professor, University of Tennessee, Chattanooga.; Issue Info: Nov96, Vol. 47 Issue 11, p735; Thesaurus Term: RIGHT of privacy; Thesaurus Term: EMPLOYEE rights; Thesaurus Term: EMPLOYEES; Thesaurus Term: USURY laws; Thesaurus Term: LABOR laws & legislation; Thesaurus Term: WORK environment; Thesaurus Term: FEDERAL legislation; Subject Term: COMMON law; Subject: UNITED States; NAICS/Industry Codes: 926150 Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors; Number of Pages: 11p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9708203323&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Viano, Ronald P. AU - Foster Jr., S. Thomas T1 - USING QUALITY MANAGEMENT TO IMPROVE CUSTOMER RESPONSIVENESS AT THE INTERNAL REVENUE SERVICE. JO - Production & Inventory Management Journal JF - Production & Inventory Management Journal Y1 - 1996///1996 2nd Quarter VL - 37 IS - 2 M3 - Article SP - 37 EP - 43 SN - 08978336 AB - In recent years, the Internal Revenue Service (IRS) has been widely criticized for poor quality. Problems have included incorrect advice, inattentiveness to taxpayer, customer service needs, and long cycle times. The IRS has responded by increasing emphasis on customer service. IRS employees now refer to taxpayers as "customers" and strongly stress process improvement. This cultural change is an ongoing process with varied success at different IRS locations. This article augments the emerging literature concerning the application of operations management techniques in government by demonstrating the importance of using statistical tools to monitor process improvement. The potential for process improvement in diverse environments is also demonstrated. The IRS is involving employees in process analysis projects with increasing frequency as a way of improving customer service. As more IRS managers understand the value of these tools, they will realize that lasting improvements require an understanding of how the process works, and only by improving processes can new levels of productivity be achieved and sustained. KW - CUSTOMER services KW - TOTAL quality management KW - EMPLOYEES KW - SOCIAL change KW - GOVERNMENT productivity KW - TAXPAYER Assistance Program N1 - Accession Number: 11941695; Viano, Ronald P. 1; Foster Jr., S. Thomas 2; Affiliations: 1: Internal Revenue Service, 550 W. Fort St., MSC 041, Boise, ID 83724; 2: College of Business, Boise State University, Boise, ID 83725; Issue Info: 1996 2nd Quarter, Vol. 37 Issue 2, p37; Thesaurus Term: CUSTOMER services; Thesaurus Term: TOTAL quality management; Thesaurus Term: EMPLOYEES; Thesaurus Term: SOCIAL change; Thesaurus Term: GOVERNMENT productivity; Subject Term: TAXPAYER Assistance Program; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11941695&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Owens, Marcus S. T1 - RESTORING PUBLIC TRUST IN NONPROFITS AND GOVERNMENTS. JO - Harvard Business Review JF - Harvard Business Review Y1 - 1996/05//May/Jun96 VL - 74 IS - 3 M3 - Letter SP - 165 EP - 166 PB - Harvard Business School Publication Corp. SN - 00178012 AB - A letter to the editor is presented in response to the article "Can Public Trust in Nonprofits and Governments Be Restored?," by Regina E. Herzlinger from the March-April 1996 issue. KW - NONPROFIT organizations KW - LETTERS to the editor N1 - Accession Number: 507126; Owens, Marcus S. 1; Affiliations: 1: Director, Exempt Organizations Division, Internal Revenue Service, Washington, D.C.; Issue Info: May/Jun96, Vol. 74 Issue 3, p165; Thesaurus Term: NONPROFIT organizations; Subject Term: LETTERS to the editor; NAICS/Industry Codes: 813319 Other Social Advocacy Organizations; Number of Pages: 2p; Document Type: Letter; Full Text Word Count: 358 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=507126&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - McNelis, Kevin AU - Dailey, Thomas J. AU - Landefeld, J. Steven AU - Richardson, Margaret Milner AU - Sims, Robert B. T1 - Readers Report. JO - BusinessWeek JF - BusinessWeek J1 - BusinessWeek PY - 1995/08/21/ Y1 - 1995/08/21/ IS - 3438 M3 - Letter SP - 9 EP - 10 SN - 00077135 AB - The article presents letters to the editor referencing articles and topics discussed in previous issues including "Suddenly the Economy Doesn't Measure Up," in the July 31,1995 issue, "Death to the IRS," in the July 31, 1995 issue and "It's Open Season on Nonprofits," in the July 3, 1995 issue. KW - LETTERS to the editor KW - CORPORATE profits KW - CORPORATIONS -- Finance KW - EARNINGS trends KW - TAXATION N1 - Accession Number: 19209382; Source Information: 8/21/95, Issue 3438, p9; Subject Term: LETTERS to the editor; Subject Term: CORPORATE profits; Subject Term: CORPORATIONS -- Finance; Subject Term: EARNINGS trends; Subject Term: TAXATION; Subject Term: ; Number of Pages: 2p; ; Document Type: Letter; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=mth&AN=19209382&site=ehost-live&scope=site DP - EBSCOhost DB - mth ER - TY - JOUR AU - Nelson, R. Ryan AU - Whitener, Ellen M. AU - Philcox, Henry H. T1 - The Assessment of End-User Training Needs. JO - Communications of the ACM JF - Communications of the ACM Y1 - 1995/07// VL - 38 IS - 7 M3 - Article SP - 27 EP - 39 SN - 00010782 AB - Recent studies estimate that of the more than $50 billion that organizations in the U.S. spend on training annually, well over $5 billion is directed toward users of information technology. Despite the investment in end user training, there was little evidence of verifiable returns or of effective results. Less than 50% of those organizations that evaluated their training programs attempted to measure the programs' impact on the organizations' budgets. Specifically, a qualitative research design was employed and focused on end-user training within the U.S. Internal Revenue Service. Results suggest that training is more effective when needs assessment includes consideration of issues identified by content-levels framework, when levels and training content are congruent and closely linked together, and when systems designers, project managers, and trainers are mutually responsible for project and training effectiveness. In addition, recommendations are made for modifying and improving content-levels framework for future study and use by both researchers and practitioners. KW - EMPLOYEE training KW - INFORMATION technology KW - COMPUTER training KW - BUDGET KW - TRAINING KW - TECHNOLOGY N1 - Accession Number: 12571137; Nelson, R. Ryan 1; Email Address: rrn2n@virginia.edu Whitener, Ellen M. 2; Email Address: emu8r@virginia.edu Philcox, Henry H. 3; Affiliation: 1: Associate Professor of MIS and Director, Center for the Management of Information Technology, McIntire School of Commerce, University of Virginia. 2: Associate Professor, Organizational Behavior and Human Resource Management, MaIntire School of Commerce, University of Virginia. 3: Chief Information Officer, Internal Revenue Service.; Source Info: Jul1995, Vol. 38 Issue 7, p27; Subject Term: EMPLOYEE training; Subject Term: INFORMATION technology; Subject Term: COMPUTER training; Subject Term: BUDGET; Subject Term: TRAINING; Subject Term: TECHNOLOGY; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 611420 Computer Training; NAICS/Industry Codes: 611430 Professional and Management Development Training; Number of Pages: 13p; Document Type: Article L3 - 10.1145/213859.214793 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=12571137&site=ehost-live&scope=site DP - EBSCOhost DB - aph ER - TY - JOUR AU - Duggan, James E. T1 - Social Security and Individual Equity: Evolving Standards of Equity and Adequacy. JO - ILR Review JF - ILR Review Y1 - 1995/01// VL - 48 IS - 2 M3 - Book Review SP - 358 EP - 360 PB - Sage Publications Inc. SN - 00197939 AB - The article reviews the book "Social Security and Individual Equity: Evolving Standards of Equity and Adequacy," by Charles W. Meyer and Nancy Wolff. KW - SOCIAL security KW - NONFICTION KW - MEYER, Charles W. KW - WOLFF, Nancy KW - SOCIAL Security & Individual Equity: Evolving Standards of Equity & Adequacy (Book) N1 - Accession Number: 18910306; Duggan, James E. 1; Affiliations: 1: Office of Economic Policy U.S. Department of Treasury Washington, D.C.; Issue Info: Jan95, Vol. 48 Issue 2, p358; Thesaurus Term: SOCIAL security; Subject Term: NONFICTION; Reviews & Products: SOCIAL Security & Individual Equity: Evolving Standards of Equity & Adequacy (Book); People: MEYER, Charles W.; People: WOLFF, Nancy; Number of Pages: 3p; Document Type: Book Review; Full Text Word Count: 1453 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18910306&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Davie, Bruce F. T1 - TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM. JO - National Tax Journal JF - National Tax Journal Y1 - 1994/03// VL - 47 IS - 1 M3 - Article SP - 39 EP - 62 PB - National Tax Association SN - 00280283 AB - Federal excise taxes contain tax expenditure provisions analogous to the tax expenditures imbedded in individual and corporate income taxation. These provisions generate revenue losses from exemptions or reduced tax rates for particular groups of producers or consumers of commodities and services otherwise subject to excise taxation. The 244 tax expenditure provisions identified here are deviations from the ‘normal structure’ of nine different types of excise taxes. Theoretical issues involved in estimating resulting revenue losses are discussed, but estimates of revenue losses and studies of the efficiency of these tax expenditures in accomplishing fiscal objectives remain subjects for future research. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - EXCISE tax KW - TAX expenditures KW - CORPORATE taxes KW - INDIRECT taxation KW - TAX incentives KW - SUBSIDIES KW - TAX credits KW - TAXATION N1 - Accession Number: 9501204613; Davie, Bruce F. 1,2; Affiliations: 1: U.S. Treasury Department, Internal Revenue Service, Washington, D.C. 20013-2608; 2: Georgetown University, Washington, D.C, 20057-1045; Issue Info: Mar94, Vol. 47 Issue 1, p39; Thesaurus Term: EXCISE tax; Thesaurus Term: TAX expenditures; Thesaurus Term: CORPORATE taxes; Thesaurus Term: INDIRECT taxation; Thesaurus Term: TAX incentives; Thesaurus Term: SUBSIDIES; Thesaurus Term: TAX credits; Thesaurus Term: TAXATION; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 24p; Illustrations: 2 Charts, 1 Graph; Document Type: Article; Full Text Word Count: 12257 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9501204613&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Lindeborg, Richard A. T1 - Excellent Communication. JO - Public Relations Quarterly JF - Public Relations Quarterly Y1 - 1994///Spring94 VL - 39 IS - 1 M3 - Article SP - 5 EP - 11 PB - Public Relations Quarterly SN - 00333700 AB - This article discusses factors which influence the success of an organization's communication program as cited in a study by Frederic I. Halperin, former chair of the International Association of Business Communicators (IABC). Frederic I. Halperin, the immediate past chair of the IABC Research Foundation, spends much of his time spreading the word about the Foundation's landmark study Excellence in Public Relations and Communication Management. The Foundation is the research arm of the IABC. Three years ago at the IABC meeting in Colorado Springs, Colo., Halperin (then chair of the Foundation) summarized the three attributes of excellent communication programs, based on preliminary results of a survey of more than 300 companies. Additional analysis of the survey data has altered the order of the factors, but Halperin's description of them is still informative. Halperin listed the attributes of excellent communication in a speech titled "Making Excellent Communication Happen by Managing Your CEO, Your Organizational Culture, Yourself." Three factors have a critical influence on whether or not an organization will have an excellent communication program:1. The value placed on communication by the chief executive officer and the organization's "dominant coalition."2. The role and behavior of the top communicator. 3. The corporate culture of the organization. KW - Business communication KW - Organization KW - Chief executive officers KW - Associations, institutions, etc. KW - Corporate presidents N1 - Accession Number: 9411282458; Lindeborg, Richard A. 1; Affiliations: 1: Public affairs specialist, Department of the Treasury, Internal Revenue Service; Issue Info: Spring94, Vol. 39 Issue 1, p5; Thesaurus Term: Business communication; Subject Term: Organization; Subject Term: Chief executive officers; Subject Term: Associations, institutions, etc.; Subject Term: Corporate presidents; NAICS/Industry Codes: 813990 Other Similar Organizations (except Business, Professional, Labor, and Political Organizations); Number of Pages: 7p; Illustrations: 8 Black and White Photographs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ufh&AN=9411282458&site=ehost-live&scope=site DP - EBSCOhost DB - ufh ER - TY - JOUR ID - 1994-27763-001 AN - 1994-27763-001 AU - Schleifer, Lawrence M. AU - Ley, Ronald T1 - End-tidal PCO₂ as an index of psychophysiological activity during VDT data-entry work and relaxation. JF - Ergonomics JO - Ergonomics JA - Ergonomics Y1 - 1994/02// VL - 37 IS - 2 SP - 245 EP - 254 CY - United Kingdom PB - Taylor & Francis SN - 0014-0139 SN - 1366-5847 N1 - Accession Number: 1994-27763-001. PMID: 8119258 Partial author list: First Author & Affiliation: Schleifer, Lawrence M.; Internal Revenue Service, Office of Human Resources Technology, Washington, DC, US. Release Date: 19940701. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Clerical Personnel; Data Processing; Psychophysical Measurement; Respiration; Video Display Units. Minor Descriptor: Muscle Relaxation; Physiological Correlates; Relaxation. Classification: Human Factors Engineering (4010). Population: Human (10). Age Group: Adulthood (18 yrs & older) (300). Methodology: Empirical Study. Page Count: 10. Issue Publication Date: Feb, 1994. AB - Assessed the utility of end-tidal PCO₂ as an index of psychophysiological activity during (1) a self-relaxation baseline period, (2) an abbreviated progressive muscle relaxation period, and (3) computer-based data-entry work, using 11 data-entry operators (aged 18–40 yrs). End-tidal PCO₂, respiration frequency, and cardiac interbeat interval were monitored during all 3 conditions. Consistent with a decrease in psychophysiological arousal, end-tidal PCO₂ and self-ratings of relaxation were significantly higher during progressive muscle relaxation than during baseline relaxation. Consistent with an increase in psychophysiological arousal, end-tidal PCO₂, cardiac interbeat interval, and relaxation ratings during data-entry were significantly lower than during either baseline relaxation or progressive muscle relaxation, while respiration frequency and tension ratings were higher. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - respiratory parameter end tidal pCO2 as index of psychophysical activity during self & progressive muscle relaxation & VDT data entry KW - female 18–40 yr old data entry operators KW - 1994 KW - Clerical Personnel KW - Data Processing KW - Psychophysical Measurement KW - Respiration KW - Video Display Units KW - Muscle Relaxation KW - Physiological Correlates KW - Relaxation KW - 1994 DO - 10.1080/00140139408963642 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1994-27763-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Lindeborg, Richard A. T1 - New Ways to Break into Print Reliably and Often. JO - Public Relations Quarterly JF - Public Relations Quarterly Y1 - 1993///Winter93/94 VL - 38 IS - 4 M3 - Article SP - 25 EP - 27 PB - Public Relations Quarterly SN - 00333700 AB - This article discusses tools used by U.S. government agencies to get news releases into print through computer technology and measurable results. One way to publish news releases is to include visual material, wherein the technique is to include a photograph. The southeast region of the U.S. Internal Revenue Service is using infor-graphics with its news releases. The Washington, D.C. headquarters of the U.S. Forest Service had used a cartoon with a news release about the 100th anniversary of the National Forest System. Electronic delivery of releases, such as fax delivery, is another way of publishing news releases. Broadcast fax technology that is available commercially can send releases and graphics directly from agency computers to newspapers. KW - Newsprint KW - Publications KW - Computers KW - Photojournalism KW - Electronic publications KW - Government paperwork KW - Government agencies KW - United States N1 - Accession Number: 9411282431; Lindeborg, Richard A. 1; Affiliations: 1: Department of the Treasury, Internal Revenue Service; Issue Info: Winter93/94, Vol. 38 Issue 4, p25; Thesaurus Term: Newsprint; Thesaurus Term: Publications; Thesaurus Term: Computers; Thesaurus Term: Photojournalism; Thesaurus Term: Electronic publications; Subject Term: Government paperwork; Subject Term: Government agencies; Subject: United States; NAICS/Industry Codes: 921190 Other General Government Support; NAICS/Industry Codes: 913910 Other local, municipal and regional public administration; NAICS/Industry Codes: 912910 Other provincial and territorial public administration; NAICS/Industry Codes: 911910 Other federal government public administration; NAICS/Industry Codes: 417310 Computer, computer peripheral and pre-packaged software merchant wholesalers; NAICS/Industry Codes: 334111 Electronic Computer Manufacturing; NAICS/Industry Codes: 443142 Electronics Stores; NAICS/Industry Codes: 443144 Computer and software stores; NAICS/Industry Codes: 334110 Computer and peripheral equipment manufacturing; NAICS/Industry Codes: 423430 Computer and Computer Peripheral Equipment and Software Merchant Wholesalers; NAICS/Industry Codes: 424110 Printing and Writing Paper Merchant Wholesalers; NAICS/Industry Codes: 322122 Newsprint Mills; NAICS/Industry Codes: 418220 Other paper and disposable plastic product merchant wholesalers; Number of Pages: 3p; Illustrations: 1 Black and White Photograph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ufh&AN=9411282431&site=ehost-live&scope=site DP - EBSCOhost DB - ufh ER - TY - JOUR AU - Trautman, William B. AD - US Department of Treasury T1 - A Framework for Regulating Automated Teller Machine Technology JO - Journal of Policy Analysis and Management JF - Journal of Policy Analysis and Management Y1 - 1993///Spring VL - 12 IS - 2 SP - 344 EP - 358 SN - 02768739 N1 - Accession Number: 0290321; Keywords: Bank; Banking; Commercial Banks; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 199309 N2 - This article specifies and estimates a logit model of ATM adoption by commercial banks. The model provides evidence that permissive sharing laws increase the odds of adoption, which suggests that the antitrust laws may impede the efficient diffusion of the technology. The model also provides evidence that mandatory access laws decrease the odds of adoption for small banks. This suggests that the benefits of such laws in terms of promoting competition in the banking market may be offset by the cost of slower technological diffusion. Finally the model provides evidence that banking markets overlap to a varying degree, which implies that banks compete on the dimensions of price and location. The evidence suggests that mandatory access laws are a more appropriate policy tool when competing banks provide services at similar locations, and permissive sharing laws are more appropriate when competing banks are differentiated by location. KW - Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21 KW - Economics of Regulation L51 L3 - http://onlinelibrary.wiley.com/journal/10.1002/%28ISSN%291520-6688/issues UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0290321&site=ehost-live&scope=site UR - http://onlinelibrary.wiley.com/journal/10.1002/%28ISSN%291520-6688/issues DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Radin, Beryl A. AU - Coffee, Joseph N. T1 - A CRITIQUE OF TQM: PROBLEMS OF IMPLEMENTATION IN THE PUBLIC SECTOR. JO - Public Administration Quarterly JF - Public Administration Quarterly Y1 - 1993///Spring93 VL - 17 IS - 1 M3 - Article SP - 42 EP - 54 PB - Southern Public Administration Education Foundation SN - 07349149 AB - This article discusses barriers to the implementation of Total Quality Management (TQM) in the public sector of the U.S. There are a number of attributes of the U.S. public sector that creates pressures that prevent or at least complicate the implementation of TQM. First, TQM places an emphasis on strategic planning and decision-making that has a proactive quality. It assumes a level of stability within the organization that allows those within it to make relatively accurate predictions about its future direction and continued existence. Second, quality and the customer are two values that are crucial from the TQM perspective and relatively easy to define within a private sector organization. For many public sector organizations, however, both of these values are problematic, stemming from the multiple accountability mechanisms that are at play within the U.S. political system. Third, a system such as TQM is constructed on the assumption that an organization is created to produce something--a product, a service or even a set of rules or regulations. The something provides the organizing framework for data collection and management systems and procedures for the assessment of quality and for identification of training and rewards for employees. There are six elements which should be considered before a TQM effort is begun: (1) the type of organization, (2) interest group dominance and policy agreement, (3) leadership longevity and tenacity (4) crisis or external motivation for change, (5) size and (6) competency of the organization members. KW - TOTAL quality management KW - PUBLIC sector KW - PUBLIC administration KW - CUSTOMER relations KW - DECISION making KW - UNITED States N1 - Accession Number: 7284692; Radin, Beryl A. 1; Coffee, Joseph N. 2; Affiliations: 1: University of Southern California; 2: U.S. Department of Treasury; Issue Info: Spring93, Vol. 17 Issue 1, p42; Thesaurus Term: TOTAL quality management; Thesaurus Term: PUBLIC sector; Thesaurus Term: PUBLIC administration; Thesaurus Term: CUSTOMER relations; Thesaurus Term: DECISION making; Subject: UNITED States; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 13p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=7284692&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Rousslang, Donald J. AU - To, Theodore AD - US Department of Treasury and George Washington U AD - U Pittsburgh T1 - Domestic Trade and Transportation Costs as Barriers to International Trade JO - Canadian Journal of Economics JF - Canadian Journal of Economics Y1 - 1993/02// VL - 26 IS - 1 SP - 208 EP - 221 SN - 00084085 N1 - Accession Number: 0289137; Keywords: Import; International Trade; Trade; Geographic Descriptors: U.S.; Geographic Region: Northern America; Publication Type: Journal Article; Update Code: 199309 N2 - Available evidence indicates that costs of nontraded services in domestic transportation, wholesaling, and retailing (domestic margins) are higher if a good is shipped in international trade than if it is shipped from domestic producers to domestic consumers. Consequently, domestic margins appear to act as natural barriers to trade in the same manner as international transp ort costs do. This paper presents estimates of the barriers that the domestic margins impose against U.S. imports and shows that they exc eed the barriers imposed by tariffs and international transport costs combined. KW - Empirical Studies of Trade F14 KW - Trade Policy; International Trade Organizations F13 L3 - http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291540-5982 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0289137&site=ehost-live&scope=site UR - http://onlinelibrary.wiley.com/journal/10.1111/%28ISSN%291540-5982 DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Archer, Claude 0. AU - Peer, Peter T1 - Rewrites of an Expert System--Lessons Learned. JO - International Journal of Intelligent Systems in Accounting Finance & Management JF - International Journal of Intelligent Systems in Accounting Finance & Management Y1 - 1992/05// VL - 1 IS - 2 M3 - Article SP - 93 EP - 101 SN - 1055615X AB - One component of the 1986 Tax Law was to require taxpayers to file information returns on magnetic media if the quantity to be filed was sufficiently large. A waiver from this filing requirement was possible under hardship and other criteria, and could be obtained by filing a form with the Internal Revenue Service (IRS). Initially, the processing of waiver requests was accomplished manually by several relatively high-level analytical personnel. The IRS's Artificial Intelligence Laboratory (Al Lab) created an Expert System to automate the process. An initial prototype was developed in OPS5+, an Al language, and the system was used on all waiver requests for Forms 1099 for Tax Year 1987, demonstrating feasibility and capability. The system was expanded in the following year, and used on waiver requests for all form types. For Tax Year 1989 the system was rewritten in LEVEL5, so that it could be more easily maintained by in-house personnel. However, implementation problems forced a rapid rewrite, using CLIPPER, a dBase III+ compiler language. This version was subsequently used for all waiver requests for Tax Years 1989 and 1990. Presently, one clerical person can handle all of the waivers. This paper deals with the reasons and ramifications of this language-shell-language transition. [ABSTRACT FROM AUTHOR] AB - Copyright of International Journal of Intelligent Systems in Accounting Finance & Management is the property of John Wiley & Sons, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION -- Law & legislation KW - TAX returns KW - ARTIFICIAL intelligence KW - EXPERT systems (Computer science) KW - ELECTRONIC data processing N1 - Accession Number: 18475535; Archer, Claude 0. 1; Peer, Peter 1; Affiliations: 1: Internal Revenue Service, Washington, DC, USA; Issue Info: May1992, Vol. 1 Issue 2, p93; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX returns; Thesaurus Term: ARTIFICIAL intelligence; Thesaurus Term: EXPERT systems (Computer science); Thesaurus Term: ELECTRONIC data processing; NAICS/Industry Codes: 518210 Data Processing, Hosting, and Related Services; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 9p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18475535&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 1993-15614-001 AN - 1993-15614-001 AU - Schleifer, L. M. AU - Shell, R. L. T1 - A review and reappraisal of electronic performance monitoring, performance standards and stress allowances. T3 - Electronic performance monitoring JF - Applied Ergonomics JO - Applied Ergonomics JA - Appl Ergon Y1 - 1992/02// VL - 23 IS - 1 SP - 49 EP - 53 CY - Netherlands PB - Elsevier Science SN - 0003-6870 N1 - Accession Number: 1993-15614-001. PMID: 15676849 Partial author list: First Author & Affiliation: Schleifer, L. M.; Internal Revenue Service, Human Resources Technology Office, Washington, DC, US. Release Date: 19930401. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Computer Applications; Job Performance; Occupational Stress; Personnel Evaluation; Work Load. Classification: Personnel Evaluation & Job Performance (3630). Population: Human (10). Page Count: 5. Issue Publication Date: Feb, 1992. AB - There is a growing trend toward electronic performance monitoring (EPM) to track the performance of workers engaged in computer-based tasks. Despite the possible productivity advantages of this approach to work management, the use of EPM may produce stress through work overload, negative computer feedback, loss of incentive pay, and threat of job loss. These stress effects are most likely to occur among workers who have difficulty meeting work standards enforced through EPM. A stress allowance is proposed as a new category of work allowance for adjusting EPM work standards so as to minimize imbalances between task demands and the worker's resources to adapt. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - stress allowance for adjustment of work standards in electronic performance monitoring KW - employees KW - 1992 KW - Computer Applications KW - Job Performance KW - Occupational Stress KW - Personnel Evaluation KW - Work Load KW - 1992 DO - 10.1016/0003-6870(92)90010-S UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1993-15614-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - CHAP AU - Plumley, Alan H. AD - US Internal Revenue Service A2 - Slemrod, Joel T1 - Deterrence and Alienation Effects of IRS Enforcement: An Analysis of Survey Data: Commentary T2 - Why people pay taxes: Tax compliance and enforcement PB - Ann Arbor: PB - University of Michigan Press Y1 - 1992/// SP - 286 EP - 290 N1 - Accession Number: 0379692; Reviewed Book ISBN: 0-472-10338-5; Keywords: IRS; Publication Type: Collective Volume Article; Update Code: 199604 KW - Tax Evasion H26 KW - Illegal Behavior and the Enforcement of Law K42 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ecn&AN=0379692&site=ehost-live&scope=site DP - EBSCOhost DB - ecn ER - TY - JOUR AU - Descanctis, Gerardine AU - Poole, Marshall Scott AU - Lewis, Howard AU - Desharnais, George T1 - Using Computing in Quality Team Meetings: Initial Observations from the IRS--Minnesota Project. JO - Journal of Management Information Systems JF - Journal of Management Information Systems Y1 - 1991///Winter91 VL - 8 IS - 3 M3 - Article SP - 7 EP - 26 PB - Taylor & Francis Ltd SN - 07421222 AB - Quality improvement programs are regarded by many businesses as mechanisms for improving organizational competitiveness in the face of tightening budgets and more global market structures. Recently developed computer-supported group problem-solving tools, or Group Decision Support Systems (GDSSs), offer the potential to reduce the effort involved in applying quality improvement methods by providing automated means to enter, record, and operate on ideas generated by team members during face-to-face meetings. To explore how GDSSs might be used by quality teams, the Internal Revenue Service and the University of Minnesota conducted a multiyear study of GDSS use in small-group meetings. This paper presents some initial findings on the extent and types of uses of the technology made by teams based on the first seven months of our study. This preliminary analysis is presented within the framework of adaptive structuration theory and considers the relationship among inputs, processes, and outputs of group interaction as a GDSS is used. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Management Information Systems is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - DECISION support systems KW - MEETINGS KW - GROUP decision making KW - CLIENT/SERVER computing KW - ORGANIZATIONAL behavior KW - ELECTRONIC data processing KW - QUALITY control KW - DECISION making KW - QUALITY KW - UNITED States KW - Group Decision Support KW - Group problem solving KW - quality teams KW - UNITED States. Internal Revenue Service KW - UNIVERSITY of Minnesota N1 - Accession Number: 5748174; Descanctis, Gerardine 1; Poole, Marshall Scott 2; Lewis, Howard 3; Desharnais, George 4; Affiliations: 1: Associate Professor, Carlson School of Management, University of Minnesota; 2: Professor of Speech Communication, University of Minnesota; 3: Valuation Engineer, Internal Revenue Service, Atlanta, Georgia; 4: Quality Coordinator, National Treasury Employees Union Chapter 47, North Atlantic Regional Office, Internal Revenue Service; Issue Info: Winter91, Vol. 8 Issue 3, p7; Thesaurus Term: DECISION support systems; Thesaurus Term: MEETINGS; Thesaurus Term: GROUP decision making; Thesaurus Term: CLIENT/SERVER computing; Thesaurus Term: ORGANIZATIONAL behavior; Thesaurus Term: ELECTRONIC data processing; Thesaurus Term: QUALITY control; Thesaurus Term: DECISION making; Subject Term: QUALITY; Subject: UNITED States; Author-Supplied Keyword: Group Decision Support; Author-Supplied Keyword: Group problem solving; Author-Supplied Keyword: quality teams ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: UNIVERSITY of Minnesota; NAICS/Industry Codes: 518210 Data Processing, Hosting, and Related Services; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 20p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5748174&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Joulfaian, David AU - Marlow, Michael L. T1 - Centralization and government competition. JO - Applied Economics JF - Applied Economics Y1 - 1991/10// VL - 23 IS - 10 M3 - Article SP - 1603 PB - Routledge SN - 00036846 AB - This paper examines the relationship between government size and fiscal centralization with specific focus on the separate influences of centralism and fragmentation on the size of the public sector in the United States. The empirical findings at the national level provide support to the hypothesis that fiscal decentralization leads to a smaller government. The findings at the state and local levels, however, show no empirical relationship between government size and the degree of centralization.
This paper addresses the issue of whether or not governments act as monopolists when competitors are weak or absent. At stake are issues regarding the behavior of government officials and institutions and whether or not government should be modelled along the lines of traditional microtheory. One end of the debate argues that whenever intergovernmental competition is weak, governments act as self-interested monopolists that seek to expand their influence over the economy. Greater monopolization, or centralization, is argued to lead to larger, more inefficient government. Taxpayer-flight away from high-tax, inefficient political jurisdictions is seen to be more difficult the greater is the degree of government monopolization.[2] The other end of the debate argues that, because production is subject to substantial economies of scale, more centralized government should be associated with smaller, more efficient government. While both sides may contain elements of truth, the net effect of centralization on government size suggests which of the views dominate the relationship between government size and fiscal structure. [ABSTRACT FROM AUTHOR] AB - Copyright of Applied Economics is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - MONOPOLISTIC competition KW - ECONOMIC policy KW - FISCAL policy KW - PUBLIC finance KW - MONOPOLIES KW - GOVERNMENT policy KW - COMPETITION KW - DECENTRALIZATION in government -- Economic aspects KW - UNITED States N1 - Accession Number: 4615417; Joulfaian, David 1; Marlow, Michael L. 2; Affiliations: 1: Office of Tax Analysis, US Department of Treasury, Washington, DC 20220, USA.; 2: Department of Economics, California Polytechnic State University, San Luis Obispo, CA 93407, USA.; Issue Info: Oct91, Vol. 23 Issue 10, p1603; Thesaurus Term: MONOPOLISTIC competition; Thesaurus Term: ECONOMIC policy; Thesaurus Term: FISCAL policy; Thesaurus Term: PUBLIC finance; Thesaurus Term: MONOPOLIES; Thesaurus Term: GOVERNMENT policy; Subject Term: COMPETITION; Subject Term: DECENTRALIZATION in government -- Economic aspects; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 10p; Illustrations: 5 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4615417&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Rocen, Donald T. AU - Minasian, Susan M. T1 - Clean Up or Pay Up: The Future of Environmental Taxes. JO - Journal of Corporate Accounting & Finance (Wiley) JF - Journal of Corporate Accounting & Finance (Wiley) Y1 - 1990/09// VL - 2 IS - 1 M3 - Article SP - 1 EP - 10 SN - 10448136 AB - Discusses key issues concerning environmental taxes, which appear earlier in 1990 to have made up a significant portion of any deficit reduction package. Ability of environmental taxes to raise large amounts of revenue; Benefits to the ecosystem; Implications on corporate accounting and finance. KW - ENVIRONMENTAL impact charges KW - USER charges KW - ENVIRONMENTAL auditing KW - ENVIRONMENTAL law KW - CORPORATIONS -- Accounting KW - CORPORATIONS -- Finance N1 - Accession Number: 16978471; Rocen, Donald T. 1; Minasian, Susan M. 2; Affiliations: 1: Former Assistant to the Commissioner of the Internal Revenue Service, Coopers & Lybrand's National Tax Department, Washington, DC; 2: Manager, Coopers & Lybrand, National Tax Consulting Group; Issue Info: Autumn1990, Vol. 2 Issue 1, p1; Thesaurus Term: ENVIRONMENTAL impact charges; Thesaurus Term: USER charges; Thesaurus Term: ENVIRONMENTAL auditing; Thesaurus Term: ENVIRONMENTAL law; Thesaurus Term: CORPORATIONS -- Accounting; Thesaurus Term: CORPORATIONS -- Finance; NAICS/Industry Codes: 522291 Consumer Lending; NAICS/Industry Codes: 924110 Administration of Air and Water Resource and Solid Waste Management Programs; Number of Pages: 10p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16978471&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Moore, F A T1 - Spelling out the benefits of imaging JO - Inform JF - Inform Y1 - 1990/02// VL - 4 IS - 2 M3 - Article SP - 29 EP - 32 SN - 08923876 AB - The author observes that vendors have yet to articulate the disadvantages or the advantages of imaging systems. In order to identify the several factors which determine what particular mix of alternatives in imaging will satisfy a user's information needs, the paper examines some of the information characteristics and processing requirements of paper, ASCII, and imaging. KW - IMAGE processing KW - INFORMATION technology N1 - Accession Number: ISTA2501542; Moore, F A 1; Affiliations: 1 : Internal Revenue Service, Washington, DC; Source Info: Feb 1990, Vol. 4 Issue 2, p29; Note: Update Code: 2500; Subject Term: IMAGE processing; Subject Term: INFORMATION technology; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lih&AN=ISTA2501542&site=ehost-live&scope=site DP - EBSCOhost DB - lih ER - TY - JOUR AU - Marlow, Michael L. AU - Joulfaian, David T1 - The determinants of off-budget activity of state and local governments. JO - Public Choice JF - Public Choice Y1 - 1989/11// VL - 63 IS - 2 M3 - Article SP - 113 EP - 123 SN - 00485829 AB - Examines the relation of off-budget sectors to other facets of the public sector. Measures of government size; Influence of relative prices and political constraints on total government spending; Effects of growth of on-budget activities on the size of off-budget activities. KW - BUDGET KW - PUBLIC sector KW - ECONOMIC sectors KW - PUBLIC administration KW - SOCIAL choice N1 - Accession Number: 17166254; Marlow, Michael L. 1; Joulfaian, David 2; Affiliations: 1: Department of Economics, California Polytechnic State University, San Luis Obispo, CA 93407; 2: Office of Tax Analysis, U.S. Department of Treasury, Washington, DC 20220; Issue Info: Nov1989, Vol. 63 Issue 2, p113; Thesaurus Term: BUDGET; Thesaurus Term: PUBLIC sector; Thesaurus Term: ECONOMIC sectors; Thesaurus Term: PUBLIC administration; Subject Term: SOCIAL choice; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 11p; Illustrations: 3 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17166254&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. AU - Manage, Neela T1 - Expenditures and receipts in state and local government finances: Reply. JO - Public Choice JF - Public Choice Y1 - 1988/12// VL - 59 IS - 3 M3 - Article SP - 287 EP - 290 SN - 00485829 AB - Presents a reply by Michael L. Marlow and Neela Manage to the comments of Abdur R. Chowdhury on their article "Expenditures and Recipients: Testing for Causality in State and Local Government Finances," published in the 1987 issue of the journal "Public Choice." Evaluation of the univariate and multivariate equations estimates; Views on the argument that symmetric lags may result in overspecification or underspecification of the lag length; Clarification on the diagnostic tests used to check serial correlation. KW - PUBLIC spending KW - STATE governments KW - LOCAL government KW - MULTIVARIATE analysis KW - POLITICAL science N1 - Accession Number: 17152014; Marlow, Michael L. 1; Manage, Neela 2; Affiliations: 1: U.S. Department of Treasury, Washington, DC 20220; 2: Department of Economics, Florida Atlantic University, Boca Raton, FL 33431; Issue Info: Dec1988, Vol. 59 Issue 3, p287; Thesaurus Term: PUBLIC spending; Thesaurus Term: STATE governments; Thesaurus Term: LOCAL government; Thesaurus Term: MULTIVARIATE analysis; Subject Term: POLITICAL science; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17152014&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. AU - Orzechowski, William T1 - Controlling Leviathan through tax reduction. JO - Public Choice JF - Public Choice Y1 - 1988/09// VL - 58 IS - 3 M3 - Article SP - 237 EP - 245 SN - 00485829 AB - Claims that tax reduction is an effective means of reducing government size. Reasons presented in support of tax reduction; Requirement for an effective control of government size; Factor that controls legislated tax revenues, forces a balanced budget and forbids the Central Bank to inflate; Choices offered in the balanced budget rules. KW - TAXATION KW - INTERNAL revenue KW - BUDGET KW - PUBLIC finance KW - REVENUE KW - TAXATION, BUDGETING, AND FINANCE N1 - Accession Number: 17152745; Marlow, Michael L. 1; Orzechowski, William 2; Affiliations: 1: U.S. Department of Treasury, Washington, DC 20220; 2: U.S. Chamber of Commerce, Washington, DC 20062; Issue Info: Sep1988, Vol. 58 Issue 3, p237; Thesaurus Term: TAXATION; Thesaurus Term: INTERNAL revenue; Thesaurus Term: BUDGET; Thesaurus Term: PUBLIC finance; Subject Term: REVENUE; Author-Supplied Keyword: TAXATION, BUDGETING, AND FINANCE; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 9p; Illustrations: 1 Graph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17152745&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. T1 - Private sector shrinkage and the growth of industrialized economies: Reply. JO - Public Choice JF - Public Choice Y1 - 1988/09// VL - 58 IS - 3 M3 - Article SP - 285 EP - 294 SN - 00485829 AB - Defends the claims that there is a private sector shrinkage and that economic growth and government size are inversely related. Reasons for including Japan in the sample of observations about industrialized companies; Regression results for government growth and economic growth from 1960 to 1970; Arguments raised by Peter Saunders regarding the private sector shrinkage. KW - PRIVATE sector KW - ECONOMIC development KW - REGRESSION analysis KW - JAPAN KW - SAUNDERS, Peter N1 - Accession Number: 17152771; Marlow, Michael L. 1; Affiliations: 1: U.S. Department of Treasury, Washington, DC 20220; Issue Info: Sep1988, Vol. 58 Issue 3, p285; Thesaurus Term: PRIVATE sector; Thesaurus Term: ECONOMIC development; Thesaurus Term: REGRESSION analysis; Subject: JAPAN; People: SAUNDERS, Peter; Number of Pages: 10p; Illustrations: 3 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17152771&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Scheuren, Fritz T1 - Comment. JO - Journal of Business & Economic Statistics JF - Journal of Business & Economic Statistics Y1 - 1988/07// VL - 6 IS - 3 M3 - Article SP - 298 EP - 299 SN - 07350015 AB - This article comments on a paper by Roderick J. A. Little which discussed predictive imputation methods and contrasted them with response propensity weighting techniques. As Little points out, the use of empirical residuals to provide protection against model misspecification is much preferred over simply adding random noise generated from a theoretical distribution. It is suggested however, that a useful variant of pure predictive mean matching would be to do the matching within subpopulations that were going to be important in the analysis. Multiple imputation cannot be recommended highly enough. Even if one ignores the error in estimating the underlying parameters, multiple imputation can still give some idea of the added uncertainty from imputation and, as such, seems a useful improvement on current practice. Perhaps the best part of Little's article is his attempt to list desirable features of a good imputation procedure for government surveys. KW - STATISTICS KW - MULTIPLE imputation (Statistics) KW - SOCIAL surveys -- Response rate KW - SOCIAL sciences -- Statistical methods KW - RANDOM noise theory KW - SURVEYS N1 - Accession Number: 5823808; Scheuren, Fritz 1; Affiliations: 1: Statistics of Income Division, Internal Revenue Service, Washington, DC 20224; Issue Info: Jul88, Vol. 6 Issue 3, p298; Thesaurus Term: STATISTICS; Subject Term: MULTIPLE imputation (Statistics); Subject Term: SOCIAL surveys -- Response rate; Subject Term: SOCIAL sciences -- Statistical methods; Subject Term: RANDOM noise theory; Subject Term: SURVEYS; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5823808&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Sullivan, Martin A. T1 - Technology and economic policy (Book Review). JO - Journal of Economic Literature JF - Journal of Economic Literature Y1 - 1988/06// VL - 26 IS - 2 M3 - Book Review SP - 706 PB - American Economic Association SN - 00220515 AB - Reviews the book "Technology and Economic Policy," edited by Ralph Landau and Dale W. Jorgenson. KW - ECONOMIC policy KW - NONFICTION KW - LANDAU, Ralph KW - JORGENSON, Dale KW - JORGENSON, Dale W. KW - TECHNOLOGY & Economic Policy (Book) N1 - Accession Number: 5290604; Sullivan, Martin A. 1; Affiliations: 1: U.S. Department of Treasury.; Issue Info: Jun88, Vol. 26 Issue 2, p706; Thesaurus Term: ECONOMIC policy; Subject Term: NONFICTION; Reviews & Products: TECHNOLOGY & Economic Policy (Book); People: LANDAU, Ralph; People: JORGENSON, Dale; People: JORGENSON, Dale W.; Number of Pages: 3p; Document Type: Book Review UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5290604&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. T1 - Fiscal decentralization and government size. JO - Public Choice JF - Public Choice Y1 - 1988/03// VL - 56 IS - 3 M3 - Article SP - 259 EP - 269 SN - 00485829 AB - Numerous studies have attempted to model the possible factors contributing to universal growth in public sectors. This paper analyzes one device that appears capable of controlling some of that growth: fiscal decentralization. The results reported here also support the use of monopoly government assumptions in models of public policy. [ABSTRACT FROM AUTHOR] AB - Copyright of Public Choice is the property of Springer Science & Business Media B.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - PUBLIC sector KW - PUBLIC administration KW - DECENTRALIZATION in government KW - POLICY sciences KW - COMPETITION N1 - Accession Number: 17153800; Marlow, Michael L. 1; Affiliations: 1: U.S. Department of Treasury, Washington, DC 20220; Issue Info: Mar1988, Vol. 56 Issue 3, p259; Thesaurus Term: PUBLIC sector; Thesaurus Term: PUBLIC administration; Subject Term: DECENTRALIZATION in government; Subject Term: POLICY sciences; Subject Term: COMPETITION; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 11p; Illustrations: 2 Charts, 2 Graphs; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17153800&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Stark, Richard C. T1 - AN IRS VIEW OF TAX REFORM IMPLEMENTATION. JO - National Tax Journal JF - National Tax Journal Y1 - 1987/09// VL - 40 IS - 3 M3 - Article SP - 461 EP - 464 PB - National Tax Association SN - 00280283 AB - Focuses on the view of the U.S. Internal Revenue Services (IRS) on the implementation of the Tax Reform Act of 1986. Need for a change in the Form W-4 used by employers to withhold taxes on wages; Action plan put together by the IRS Legislative Affairs Division; Formation of steering committee to provide an executive overview and coordination; Distribution of forms. KW - TAXATION -- Law & legislation KW - INTERNAL revenue law KW - TAX reform KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4586560; Stark, Richard C. 1; Affiliations: 1: Internal Revenue Service; Issue Info: Sep87, Vol. 40 Issue 3, p461; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: INTERNAL revenue law; Thesaurus Term: TAX reform; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4586560&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. AU - Manage, Neela T1 - Expenditures and receipts: Testing for causality in state and local government finances. JO - Public Choice JF - Public Choice Y1 - 1987/06// VL - 53 IS - 3 M3 - Article SP - 243 EP - 255 SN - 00485829 AB - Determines the implications of fiscal constraints that exist at the state and local governments of the U.S. for the causal relations between the tax receipts and expenditures of those units. Information on the budget constraint facing governmental units; Factors affecting the funding constraints of governments; States that do not have constitutional or legislative limitations on operating deficits. KW - LOCAL government KW - STATE governments KW - TAXATION KW - PUBLIC spending KW - INTERGOVERNMENTAL tax relations KW - BUDGET KW - FISCAL policy KW - UNITED States KW - TAXATION, BUDGETING, AND FINANCE N1 - Accession Number: 17166577; Marlow, Michael L. 1; Manage, Neela 2; Affiliations: 1: Office of Monetary Policy Analysis, U.S. Department of Treasury, Washington, DC 20220; 2: Department of Economics, Florida Atlantic University, Boca Raton, FL 33431; Issue Info: 1987, Vol. 53 Issue 3, p243; Thesaurus Term: LOCAL government; Thesaurus Term: STATE governments; Thesaurus Term: TAXATION; Thesaurus Term: PUBLIC spending; Thesaurus Term: INTERGOVERNMENTAL tax relations; Thesaurus Term: BUDGET; Thesaurus Term: FISCAL policy; Subject: UNITED States; Author-Supplied Keyword: TAXATION, BUDGETING, AND FINANCE; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 13p; Illustrations: 1 Chart; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17166577&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Wedick, John L. T1 - ELECTRONIC FILING AT THE IRS: THE GOAL IS GLOBAL. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1986/10// VL - 162 IS - 4 M3 - Article SP - 110 EP - 116 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - Presents information on the electronic filing concept used to file tax returns to the U.S. Internal Revenue Service. Problems encountered in filing tax returns without electronic filing; Development of the concept of electronic filing of tax returns; Implications of the implementation of electronic filing. KW - ELECTRONIC filing of tax returns KW - TAX returns KW - ELECTRONIC filing systems KW - ONLINE data processing KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4566701; Wedick, John L. 1,2; Affiliations: 1: Assistant Commissioner of Panning, Finance and Research, Internal Revenue Service, Washington, D.C.; 2: Member of the American Institute of CPAs.; Issue Info: Oct86, Vol. 162 Issue 4, p110; Thesaurus Term: ELECTRONIC filing of tax returns; Thesaurus Term: TAX returns; Thesaurus Term: ELECTRONIC filing systems; Thesaurus Term: ONLINE data processing; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 6p; Illustrations: 2 Diagrams; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4566701&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Malanga, Frank T1 - THE RELATIONSHIP BETWEEN IRS ENFORCEMENT AND TAX YIELD. JO - National Tax Journal JF - National Tax Journal Y1 - 1986/09// VL - 39 IS - 3 M3 - Article SP - 333 EP - 337 PB - National Tax Association SN - 00280283 AB - This article discusses the relationship between incremental U.S. Internal Revenue Service (IRS) enforcement efforts and added tax yield. Part of the mission of the IRS "to collect the proper amount of tax revenues at the least cost to the public, and in a manner that warrants the highest degree of public confidence in our integrity, efficiency and fairness." The Service's major revenue-producing enforcement functions are: Examination, Information Returns Program, Delinquent Returns, and Accounts Receivable. When addressing the revenue produced by the Service's enforcement programs, it is important to realize that these figures only include direct yield. IRS enforcement efforts are actually responsible for revenue increases in the following ways: assessing and collecting tax for the tax year or years involved in the case; improving the contacted taxpayers' voluntary compliance in subsequent years; and improving noncontacted taxpayers' voluntary compliance through a general deterrent effect. Yield figures for the Service's enforcement programs are well substantiated by the functions' management information systems and computerized resource planning models. Total costs and yield-to-cost ratios are calculated by the IRS Enforcement Resource Allocation Model as part of the Service's budget decision-making process. KW - TAXATION KW - TAX increment financing KW - TAXPAYER compliance KW - INTERNAL revenue KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4585375; Malanga, Frank 1; Affiliations: 1: Internal Revenue Service; Issue Info: Sep86, Vol. 39 Issue 3, p333; Thesaurus Term: TAXATION; Thesaurus Term: TAX increment financing; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: INTERNAL revenue; Subject Term: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4585375&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Marlow, Michael L. T1 - Private sector shrinkage and the growth of industrialized economies. JO - Public Choice JF - Public Choice Y1 - 1986/05// VL - 49 IS - 2 M3 - Article SP - 143 EP - 154 SN - 00485829 AB - Looks at the relationship between economic growth and public sector size in industrialized countries over the period 1960-1980. Increase in the average level of the public sector's share of gross domestic product during the period; Studies of public sector growth; Mathematical models used to measure the macro-effects of public sector size on economic growth. KW - ECONOMIC development KW - PUBLIC sector KW - GROSS domestic product KW - MACROECONOMICS KW - DEVELOPED countries N1 - Accession Number: 17153471; Marlow, Michael L. 1; Affiliations: 1: U.S. Department of Treasury, Washington, D.C. 20220; Issue Info: 1986, Vol. 49 Issue 2, p143; Thesaurus Term: ECONOMIC development; Thesaurus Term: PUBLIC sector; Thesaurus Term: GROSS domestic product; Thesaurus Term: MACROECONOMICS; Subject: DEVELOPED countries; Number of Pages: 12p; Illustrations: 4 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17153471&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Jabine, Thomas B. AU - Scheuren, Fritz T1 - Goals for Statistical Uses of Administrative Records: The Next 10 Years. JO - Journal of Business & Economic Statistics JF - Journal of Business & Economic Statistics Y1 - 1985/10// VL - 3 IS - 4 M3 - Article SP - 380 EP - 391 SN - 07350015 AB - United States statistical agencies use data from administrative record systems to develop program statistics, to establish statistical data bases, and to enhance and evaluate census and survey data. Such uses of administrative records are likely to increase as efforts to control costs and respondent burden of statistical programs continue. This review article proposes six goals for enhanced statistical uses of administrative records in the next 10 years and describes elements of an activist strategy to achieve them. The discussants, representing three agencies that make important statistical uses of administrative records, give their reactions to the proposed goals and strategy. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Business & Economic Statistics is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - STATISTICS KW - MANAGEMENT KW - PUBLIC administration KW - GOVERNMENT agency records KW - UNITED States KW - PUBLIC records KW - POLITICAL planning KW - Federal statistics KW - Statistical coordination KW - Statistical policy N1 - Accession Number: 5823793; Jabine, Thomas B. 1; Scheuren, Fritz 2; Affiliations: 1: Consultant, Committee on National Statistics, National Academy of Sciences, Washington, DC 20418; 2: Statistics of Income Division, Internal Revenue Service, Washington, DC 20224; Issue Info: Oct85, Vol. 3 Issue 4, p380; Thesaurus Term: STATISTICS; Thesaurus Term: MANAGEMENT; Thesaurus Term: PUBLIC administration; Subject Term: GOVERNMENT agency records; Subject Term: UNITED States; Subject Term: PUBLIC records; Subject Term: POLITICAL planning; Author-Supplied Keyword: Federal statistics; Author-Supplied Keyword: Statistical coordination; Author-Supplied Keyword: Statistical policy; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 12p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5823793&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Steuerle, C. Eugene T1 - THE PROSPECTS OF TAX REFORM. JO - National Tax Journal JF - National Tax Journal Y1 - 1985/09// VL - 38 IS - 3 M3 - Article SP - 291 EP - 294 PB - National Tax Association SN - 00280283 AB - This article discusses the prospects for tax reform in the U.S. Recognition of the relationship between direct and tax expenditures. Details on the cost of various policies in the tax expenditure budget. Discussion focused on the forces behind tax reform. A means of influence of taxes on economic behavior. Expansion of health and pension programs. Existence of a large budget deficit, plus the establishment of the principle of indexing brackets for inflation. KW - TAXATION KW - TAX reform KW - TAX expenditures KW - PENSIONS KW - BUDGET deficits KW - HEALTH promotion N1 - Accession Number: 4585717; Steuerle, C. Eugene 1; Affiliations: 1: Office of Tax Analysis, U.S. Department of Treasury; Issue Info: Sep85, Vol. 38 Issue 3, p291; Thesaurus Term: TAXATION; Thesaurus Term: TAX reform; Thesaurus Term: TAX expenditures; Thesaurus Term: PENSIONS; Thesaurus Term: BUDGET deficits; Subject Term: HEALTH promotion; NAICS/Industry Codes: 526111 Trusteed pension funds; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 4p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4585717&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Wilson, D H AU - Smith, W J T1 - Access to tax records for statistical purposes JO - Review of Public Data Use JF - Review of Public Data Use Y1 - 1984/12// VL - 12 IS - 4 M3 - Article SP - 295 EP - 305 SN - 00922846 AB - This paper gives a brief history of disclosure under the tax system as it applies to the use of tax returns for statistical purposes. Particular focus is given to the role of the Statistics of Income Division of the Internal Revenue Service in providing data both to the public and to other federal statistical agencies. KW - PRIVACY KW - Access KW - Data protection KW - Federal government N1 - Accession Number: ISTA2004394; Wilson, D H 1; Smith, W J; Affiliations: 1 : Internal Revenue Service, U.S. Department of the Treasury, Washington, DC; Source Info: Dec 1984, Vol. 12 Issue 4, p295; Note: Update Code: 2000; Subject Term: PRIVACY; Author-Supplied Keyword: Access; Author-Supplied Keyword: Data protection; Author-Supplied Keyword: Federal government; Number of Pages: 11p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lih&AN=ISTA2004394&site=ehost-live&scope=site DP - EBSCOhost DB - lih ER - TY - JOUR AU - Cox, Dennis T1 - RAISING REVENUE IN THE UNDERGROUND ECONOMY. JO - National Tax Journal JF - National Tax Journal Y1 - 1984/09// VL - 37 IS - 3 M3 - Article SP - 283 EP - 288 PB - National Tax Association SN - 00280283 AB - The article reports on the United States Internal Revenue Service's publication of estimates of the income tax gap for selected years ending in 1981. It discusses the possible cause of income tax non-compliance in the country. The author argues that the compliance data presented do not reveal a relationship between tax rates and compliance which can be exploited in the design of an income tax system. The weak hints in the data for a relationship at the extremes of the income distribution suggest further investigation. KW - INCOME tax KW - DIRECT taxation KW - INTERNAL revenue KW - TAXATION KW - TAXPAYER compliance KW - PUBLIC finance KW - PUBLIC administration KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4585335; Cox, Dennis 1; Affiliations: 1: Internal Revenue Service; Issue Info: Sep84, Vol. 37 Issue 3, p283; Thesaurus Term: INCOME tax; Thesaurus Term: DIRECT taxation; Thesaurus Term: INTERNAL revenue; Thesaurus Term: TAXATION; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: PUBLIC finance; Thesaurus Term: PUBLIC administration; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; NAICS/Industry Codes: 921190 Other General Government Support; Number of Pages: 6p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4585335&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Greenwood, Daphne T1 - The Institutional Inadequacy of the Market in Determining Comparable Worth: Implications of Value Theory. JO - Journal of Economic Issues (Association for Evolutionary Economics) JF - Journal of Economic Issues (Association for Evolutionary Economics) Y1 - 1984/06// VL - 18 IS - 2 M3 - Article SP - 457 PB - Association for Evolutionary Economics SN - 00213624 AB - This article reports on the institutional inadequacy of the market in determining comparable worth in the U.S. In neoclassical economic theory the determination of wages in labor markets is a special case of value determination in any market and is a demand derived from the value of final goods and services. Thus, the comparable worth issue is a fundamental one for economists and the modern U.S. economic system, striking as it does at the heart of value theory and "naturally" efficient and optimal market outcomes. The comparable worth strategy is directed against a very real and very persistent problem, a substantial inequality in the income of women and men. It has become clear that eliminating overt pay differentials for men and women in the same jobs will not substantially affect average female income. Many human capital theorists have argued that women choose lower paying jobs because these are less demanding and allow more flexibility to accommodate non-market family needs. Compensation varies more by sex than by any experience or performance factor yet specified. In calling for a re-evaluation of the absolute and the relative worth of the jobs in which women have traditionally been concentrated, the com- parable worth strategy raises the larger question of how correctly to determine value. KW - INSTITUTIONAL economics KW - PAY equity KW - EQUAL pay for equal work KW - LABOR market KW - ECONOMIC systems KW - LABOR time KW - EMPLOYMENT (Economic theory) KW - WOMEN -- Employment KW - HUMAN capital KW - UNITED States N1 - Accession Number: 4678890; Greenwood, Daphne 1; Affiliations: 1: Economist with the Statistics of Income Division, Internal Revenue Service, U.S. Department of the Treasury.; Issue Info: Jun84, Vol. 18 Issue 2, p457; Thesaurus Term: INSTITUTIONAL economics; Thesaurus Term: PAY equity; Thesaurus Term: EQUAL pay for equal work; Thesaurus Term: LABOR market; Thesaurus Term: ECONOMIC systems; Thesaurus Term: LABOR time; Thesaurus Term: EMPLOYMENT (Economic theory); Thesaurus Term: WOMEN -- Employment; Thesaurus Term: HUMAN capital; Subject: UNITED States; Number of Pages: 8p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4678890&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Egger Jr., Roscoe L. T1 - MAINTAINING THE VIABILITY OF THE U.S. TAX SYSTEM. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1983/12// VL - 156 IS - 6 M3 - Article SP - 84 EP - 90 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - The article unveils the plan of the U.S. Internal Revenue Service to curb abusive tax shelters in 1983 and explains how professional accounting organizations, such as the American Institute of Certified Public Accountants, can better administer tax laws. First, the article looks at some of the statistics which capsulize the enormity of the problem and highlights the trends over the last decade. It then discusses the objectives and the factors which led to the success of the passage of the Tax Equity and Fiscal Responsibility Act in 1982. KW - TAX shelters KW - TAXATION -- Law & legislation KW - TAX incidence KW - UNITED States KW - UNITED States. Internal Revenue Service KW - AMERICAN Institute of Certified Public Accountants N1 - Accession Number: 4575912; Egger Jr., Roscoe L. 1,2,3; Affiliations: 1: Commissioner, Internal Revenue Service, Washington. D.C.; 2: Member, American Institute of CPAs; 3: Member, District of Columbia Institute of CPAs; Issue Info: Dec1983, Vol. 156 Issue 6, p84; Thesaurus Term: TAX shelters; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX incidence; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service ; Company/Entity: AMERICAN Institute of Certified Public Accountants; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Illustrations: 1 Black and White Photograph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4575912&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Bergherm, Donald E. T1 - THE IRS AND BUSINESS. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1982/08// VL - 154 IS - 2 M3 - Article SP - 64 EP - 70 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - The article deals with the tax gap, the reorganization of the U.S. Internal Revenue Service (IRS) and the team-audit approach of the service. The term tax gap has been defined as the amount of tax which does not flow to the government because of non-compliance. Its magnitude in 1981 was $95 billion. It was made up of about $87 billion of tax underreported in the legal sectors of the economy and $8 billion of tax underreported from the illegal sectors. The tax gap bas a debilitating effect on the tax system. It lends credence to the perception by the complying taxpayer that everyone is not hearing a fair share of the load. It tends to attract adherents to its side as it grows. The remedy may lie in a number of areas. These include greater staffing for the IRS. Another approach to the problem is to provide stiffer penalties for noncompliance. About four years ago when the service was considering moving from a two-level tax appeal system to a single-level system, attention was directed to the tremendous span of control and immense workload that fell on the deputy commissioner. At that time, consideration was given to establishing two deputy commissioners. This gave rise to the current reorganizational plan. This reorganization plan has necessitated the restaffing of some 40 positions in the IRS national office. This gives the service the opportunity to renew attention to problems of tax administration to achieve greater efficiency. Turning to the Coordinated Examination Program, in 1966 the service recognized the inefficiency of the one-person, one-taxpayer approach to conducting large-case examinations. Subsequently, the service devised a team-audit approach in dealing with the large corporate organization. The service also has organized a system of industry specialization. Finally, the IRS bas developed facilities for international coordination in the examination of multinational corporations. KW - TAXATION KW - TAXPAYER compliance KW - ORGANIZATIONAL change KW - AUDITING KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4577760; Bergherm, Donald E. 1; Affiliations: 1: Associate commissioner, Internal Revenue Service, Washington, D. C.; Issue Info: Aug1982, Vol. 154 Issue 2, p64; Thesaurus Term: TAXATION; Thesaurus Term: TAXPAYER compliance; Thesaurus Term: ORGANIZATIONAL change; Thesaurus Term: AUDITING; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4577760&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Biel, Dennis H. AU - Stevenson, W.C. T1 - TAX SHELTERS: A PRIMER FOR CPAS. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1982/06// VL - 153 IS - 6 M3 - Article SP - 54 EP - 70 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - This article provides information about tax shelters in the U.S. As tax laws change, so does the configuration for shelters, but there has never any lack of smart operators who will try to convince taxpayers that they can get something for nothing. However, participants in some of these shelters will lose their investments and could suffer substantial tax penalties. Certified public accountants involved as a result of shelter projections or the preparation of tax returns with shelter losses also could be subject to a negligence. That is why it is important for accountants to recognize the danger signals linked to abusive tax shelters and to understand how tax shelters are structured. Since association with abusive shelters can result in disastrous consequences, accountants who become involved with tax shelters should be on the lookout for abusive shelter danger signals. This includes commingled operations, equity buildup, foreign sellers, last-minute investments, tax opinions and others. However,to analyze a shelter's economic viability and spot more quickly any danger signals, accountants need to know how tax shelters are structured. The term tax shelter usually means a mechanism for providing tax advantages to investors through one or more opportunity elements such as deferral, conversion and leverage. KW - TAX shelters KW - ACCOUNTANTS KW - INVESTMENTS -- Taxation KW - TAX penalties KW - UNITED States N1 - Accession Number: 4577837; Biel, Dennis H. 1; Stevenson, W.C. 2,3; Affiliations: 1: Revenue agent, Internal Revenue Service, Madison, Wisconsin; 2: Professor, Graduate School of Business, University of Wisconsin-Madison; 3: Member, American Accounting Association, the American Institute of CPAs, the American Taxation Association and the Wisconsin Institute of CPAs; Issue Info: Jun82, Vol. 153 Issue 6, p54; Thesaurus Term: TAX shelters; Thesaurus Term: ACCOUNTANTS; Thesaurus Term: INVESTMENTS -- Taxation; Thesaurus Term: TAX penalties; Subject: UNITED States; NAICS/Industry Codes: 541212 Offices of accountants; NAICS/Industry Codes: 541219 Other Accounting Services; NAICS/Industry Codes: 541211 Offices of Certified Public Accountants; NAICS/Industry Codes: 523999 Miscellaneous Financial Investment Activities; NAICS/Industry Codes: 523930 Investment Advice; Number of Pages: 11p; Illustrations: 1 Black and White Photograph, 1 Chart; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4577837&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - McCrohan, Kevin F. AU - Lowe, Larry S. T1 - A COST/BENEFIT APPROACH TO POSTAGE USED ON MAIL QUESTIONNAIRES. JO - Journal of Marketing JF - Journal of Marketing Y1 - 1981///Winter81 VL - 45 IS - 1 M3 - Article SP - 130 EP - 133 PB - American Marketing Association SN - 00222429 AB - This research was designed to reveal whether four postage alternatives resulted in differing response rates, responses to dependent variable questions, and/or elicited responses from different demographic groups. To determine this, a questionnaire was mailed to a national probability sample of 1,000 new automobile registrants. There were no significant differences found in response rates, responses, or demographic groups responding. The authors concluded that the optimal mailing strategy uses third class postage on the sending envelopes and a business reply permit on the return envelope. [ABSTRACT FROM AUTHOR] AB - Copyright of Journal of Marketing is the property of American Marketing Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - Marketing research KW - Mail surveys KW - Postal rates KW - Cost effectiveness KW - Postage stamps KW - Postal service -- Third-class matter KW - Mail surveys -- Response rate KW - Response rates KW - Marketing management N1 - Accession Number: 4999427; McCrohan, Kevin F. 1,2; Lowe, Larry S. 3; Affiliations: 1: Chief Economist, Internal Revenue Service (AACSB Federal Faculty Fellow).; 2: Associate Professor of Marketing and International Business, University of New Haven.; 3: Associate Professor of Marketing, Western Kentucky University.; Issue Info: Winter81, Vol. 45 Issue 1, p130; Subject Term: Marketing research; Subject Term: Mail surveys; Subject Term: Postal rates; Subject Term: Cost effectiveness; Subject Term: Postage stamps; Subject Term: Postal service -- Third-class matter; Subject Term: Mail surveys -- Response rate; Subject Term: Response rates; Subject Term: Marketing management; NAICS/Industry Codes: 541613 Marketing Consulting Services; NAICS/Industry Codes: 541910 Marketing Research and Public Opinion Polling; Number of Pages: 4p; Illustrations: 2 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ufh&AN=4999427&site=ehost-live&scope=site DP - EBSCOhost DB - ufh ER - TY - JOUR AU - Goldenberg, Jay S. T1 - The Irrevocable Insurance Trust: Vital Tool for Sophisticated Estate Planning. JO - CLU Journal JF - CLU Journal Y1 - 1979/07// VL - 33 IS - 3 M3 - Article SP - 26 EP - 33 SN - 00078573 AB - The article explains how an irrevocable insurance trust can avoid taxation in estates while preserving flexibility, provide multiple exclusions for large gifts of premiums and allow the interest deduction to be available if insurance loans are made. The article starts with an introduction of the Tax Reform Act of 1976. A chart is provided which demonstrates comparative results in a variety of approaches to cope with a basic estate planning situation. The article looks at the process and possible provisions of insurance trust. The article concludes that an irrevocable insurance trust can serve as a means of removing insurance from an estate. KW - IRREVOCABLE trusts KW - LIFE insurance trusts KW - LIFE insurance KW - INHERITANCE & transfer tax KW - ESTATE planning KW - TAXATION KW - INSURANCE premiums KW - TAX planning KW - UNITED States N1 - Accession Number: 8628292; Goldenberg, Jay S. 1; Affiliations: 1: Internal Revenue Service; Issue Info: Jul79, Vol. 33 Issue 3, p26; Thesaurus Term: IRREVOCABLE trusts; Thesaurus Term: LIFE insurance trusts; Thesaurus Term: LIFE insurance; Thesaurus Term: INHERITANCE & transfer tax; Thesaurus Term: ESTATE planning; Thesaurus Term: TAXATION; Thesaurus Term: INSURANCE premiums; Thesaurus Term: TAX planning; Subject: UNITED States; NAICS/Industry Codes: 525920 Trusts, Estates, and Agency Accounts; NAICS/Industry Codes: 523930 Investment Advice; NAICS/Industry Codes: 524112 Direct group life, health and medical insurance carriers; NAICS/Industry Codes: 524111 Direct individual life, health and medical insurance carriers; NAICS/Industry Codes: 524113 Direct Life Insurance Carriers; NAICS/Industry Codes: 525190 Other Insurance Funds; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 8p; Illustrations: 2 Charts; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=8628292&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Cohen, David M. T1 - An End to Affirmative Action? JO - Labor Law Journal JF - Labor Law Journal Y1 - 1977/04// VL - 28 IS - 4 M3 - Article SP - 218 EP - 229 PB - CCH Incorporated SN - 00236586 AB - The article examines a number of court case decisions in 1976 that have cast doubt upon the continued vitality of affirmative action plans to overcome discrimination on account of race and sex. The first case is the "National Association for the Advancement of Colored People (NAACP) v. Federal Power Commission (FPC)" in which NAACP sought a court order to require the FPC to issue a rule requiring equal employment opportunity on the part of its regulatees. The second case is "Cramer v. Virginia Commonwealth University (VCU)". Cramer, a limited appointee, sued VCU for unequality of employment. Another case involving employment discrimination is "McAleer v. American Telegraph and Telephone Co.," which involves the problem of compensating a white male employee who was entitled to a promotion based on seniority under a collective bargaining agreement. KW - ACTIONS & defenses (Law) KW - DISCRIMINATION in employment KW - RACE discrimination KW - EMPLOYEE rights KW - INDUSTRIAL relations KW - JUDGMENTS (Law) KW - SEX discrimination KW - UNITED States KW - UNITED States. Supreme Court N1 - Accession Number: 5816557; Cohen, David M. 1; Affiliations: 1: Labor-Management Relations Specialist, Bureau of Engraving and Printing, Washington, D.C.; Issue Info: Apr77, Vol. 28 Issue 4, p218; Thesaurus Term: ACTIONS & defenses (Law); Thesaurus Term: DISCRIMINATION in employment; Thesaurus Term: RACE discrimination; Thesaurus Term: EMPLOYEE rights; Thesaurus Term: INDUSTRIAL relations; Subject Term: JUDGMENTS (Law); Subject Term: SEX discrimination; Subject: UNITED States ; Company/Entity: UNITED States. Supreme Court; Number of Pages: 12p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5816557&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Alpern, Anita F. T1 - staggered tax filing dates: an idea whose time has come? JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1976/04// VL - 141 IS - 4 M3 - Article SP - 49 EP - 51 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - The article discusses the proposed staggered tax filing in the U.S. Under the mandatory staggered filing, serious inequities would be borne by taxpayers if the current calendar tax year is retained, particularly in the first year of any new system. If mandatory staggered filing were combined with multiple fiscal years, the major burden would shift from taxpayers to employers and financial institutions. Under this system, employers and institutions required to prepare wage and information documents would either have to segregate all of their employees' and payees' records according to the taxpayers' assigned fiscal years, or they would have to issue partial W-2s and 1099s at the end of each month or quarter, as the case might be. KW - TAXATION KW - EMPLOYEES KW - FISCAL year KW - PUBLIC finance KW - UNITED States N1 - Accession Number: 4569677; Alpern, Anita F. 1,2; Affiliations: 1: Assistant Commissioner (Planning and Research), Internal Revenue Service, Washington, D.C.; 2: Member, National Council of the American Society for Public Administration; Issue Info: Apr1976, Vol. 141 Issue 4, p49; Thesaurus Term: TAXATION; Thesaurus Term: EMPLOYEES; Thesaurus Term: FISCAL year; Thesaurus Term: PUBLIC finance; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 3p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4569677&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 1976-08622-001 AN - 1976-08622-001 AU - Jones, Phillip D. AU - Kaufman, Gary G. T1 - The differential formation of response sets by specific determiners. JF - Educational and Psychological Measurement JO - Educational and Psychological Measurement JA - Educ Psychol Meas Y1 - 1975///Win 1975 VL - 35 IS - 4 SP - 821 EP - 833 CY - US PB - Sage Publications SN - 0013-1644 SN - 1552-3888 N1 - Accession Number: 1976-08622-001. Partial author list: First Author & Affiliation: Jones, Phillip D.; Internal Revenue Service, Cincinnati, OH. Release Date: 19760501. Correction Date: 20121001. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Guessing; Multiple Choice (Testing Method); Response Set; Test Scores. Classification: Psychometrics & Statistics & Methodology (2200). Population: Human (10). Page Count: 13. Issue Publication Date: Win 1975. AB - Attempted to determine if both position- and alternative-length specific determiners cause a differential formation of response sets on tests in high and low scoring groups. A 46-item vocabulary test with 10 alternate forms varied by type and frequency of specific determiners was administered to 1,000 undergraduates. Results indicate that as the frequency of specific determiners increased, they formed increasingly strong but differential guessing response sets in high amd low scoring groups; however, the magnitude of the effect was much stronger for position-specific determiners. Results are interpreted in terms of differing frequencies of appearance in existing tests and the actual nature of the responses examinee makes to multiple-choice items. (16 ref) (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - type & frequency of specific determiners KW - differential formation of response sets on multiple choice tests in high & low scoring groups KW - college students KW - 1975 KW - Guessing KW - Multiple Choice (Testing Method) KW - Response Set KW - Test Scores KW - 1975 DO - 10.1177/001316447503500409 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1976-08622-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR ID - 1975-22034-001 AN - 1975-22034-001 AU - Kaufman, Gary G. T1 - Comments on Downey's note: Discussion and further analysis of the differential validities of peer nomination scales. JF - Journal of Applied Psychology JO - Journal of Applied Psychology JA - J Appl Psychol Y1 - 1975/04// VL - 60 IS - 2 SP - 247 EP - 248 CY - US PB - American Psychological Association SN - 0021-9010 SN - 1939-1854 N1 - Accession Number: 1975-22034-001. Partial author list: First Author & Affiliation: Kaufman, Gary G.; Internal Revenue Service, Washington, DC. Release Date: 19750101. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Comment/Reply. Language: English. Major Descriptor: Peer Relations; Personnel Evaluation; Rating Scales; Statistical Validity. Classification: Industrial & Organizational Psychology (3600). Population: Human (10). References Available: Y. Page Count: 2. Issue Publication Date: Apr, 1975. Copyright Statement: American Psychological Association. 1975. AB - Replies to R. G. Downey's (see PA, Vol 53:Issue 6) critique of the appropriateness of 2 of the peer nomination scaling techniques employed by G. G. Kaufman and J. C. Johnson (1974) and points out potential problems resulting from the distributional properties of these scales and the performance criteria. The scaling technique questions, which involve the scale consisting of the number of peer nominations and the computational procedures for producing a scale of average weighted nominations, are addressed. An examination of the distributions of the scales and criteria and the calculation of Spearman rho coefficients indicated that the distributional problems in no case significantly affected the pattern of correlations. It is concluded that the methodological issues raised by Downey have virtually no impact upon the results of the Kaufman and Johnson studies. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - differential validity KW - peer nomination scaling techniques KW - reply to R. G. Downey's criticism KW - 1975 KW - Peer Relations KW - Personnel Evaluation KW - Rating Scales KW - Statistical Validity KW - 1975 DO - 10.1037/h0076547 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1975-22034-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR ID - 1974-32322-001 AN - 1974-32322-001 AU - Kaufman, Gary G. AU - Johnson, James C. T1 - Scaling peer ratings: An examination of the differential validities of positive and negative nominations. JF - Journal of Applied Psychology JO - Journal of Applied Psychology JA - J Appl Psychol Y1 - 1974/06// VL - 59 IS - 3 SP - 302 EP - 306 CY - US PB - American Psychological Association SN - 0021-9010 SN - 1939-1854 N1 - Accession Number: 1974-32322-001. Partial author list: First Author & Affiliation: Kaufman, Gary G.; Internal Revenue Service, Washington, D.C. Release Date: 19740101. Publication Type: Journal (0100), Peer Reviewed Journal (0110). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Peer Relations; Rating Scales; Social Perception. Classification: Social Psychology (3000). Population: Human (10). References Available: Y. Page Count: 5. Issue Publication Date: Jun, 1974. Copyright Statement: American Psychological Association. 1974. AB - Peer ratings obtained by the nomination technique are typically scaled by algebraically combining the top nominations with the bottom nominations. It is thus implicitly assumed that top and bottom ratings are equally valid measures of performance. This assumption was tested in 2 studies of Reserve Officer Training Corps cadets (ns = 113 and 87) by correlating several kinds of peer rating scales with a number of criteria. Results suggest that negative nominations contribute little to peer rating scales and that the frequency of positive nominations may be the most useful index. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - differential validities KW - positive vs negative peer nominations KW - ROTC cadets KW - 1974 KW - Peer Relations KW - Rating Scales KW - Social Perception KW - 1974 DO - 10.1037/h0036635 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1974-32322-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Baker Jr., R. Palmer AU - Fritzhand, Gary I. T1 - UNITED STATES FEDERAL INCOME TAXATION OF FOREIGN-FLAG SHIPPING EARNINGS. JO - National Tax Journal JF - National Tax Journal Y1 - 1973/12// VL - 26 IS - 4 M3 - Article SP - 537 EP - 551 PB - National Tax Association SN - 00280283 AB - The taxation of foreign-flag shipping earnings by the United States is receiving increasing attention from the Congress and Treasury Department. In this paper the United States tax policy toward shipping earnings and proposals for changing that policy are examined. Also examined are the methods of taxing the earnings of the shipping industry by the principal maritime nations of the world. It is shown that as a result of subsidies and special benefits neither the United States nor the other principal maritime nations effectively tax shipping earnings. The authors conclude that a sensible case cannot be made for changing the way in which foreign-flag shipping earnings are taxed by the United States. [ABSTRACT FROM AUTHOR] AB - Copyright of National Tax Journal is the property of National Tax Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) KW - TAXATION KW - SHIPPING (Water transportation) KW - TAXATION -- Law & legislation KW - INTERNATIONAL business enterprises KW - INTERNAL revenue KW - CORPORATE taxes KW - UNITED States N1 - Accession Number: 4585338; Baker Jr., R. Palmer; Fritzhand, Gary I. 1; Affiliations: 1: Legislation and Regulations Division of the Office of Chief Counsel of the Internal Revenue Service, Institute of America, New York City; Issue Info: Dec73, Vol. 26 Issue 4, p537; Thesaurus Term: TAXATION; Thesaurus Term: SHIPPING (Water transportation); Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: INTERNATIONAL business enterprises; Thesaurus Term: INTERNAL revenue; Thesaurus Term: CORPORATE taxes; Subject: UNITED States; NAICS/Industry Codes: 483113 Coastal and Great Lakes Freight Transportation; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 15p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4585338&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR ID - 1974-02028-001 AN - 1974-02028-001 AU - O'Rourke, Paul AU - Peterson, Lynn T1 - Why won't OD Phase II just happen? JF - Training & Development Journal JO - Training & Development Journal JA - Train Dev J Y1 - 1973/01// VL - 27 IS - 1 SP - 22 EP - 28 CY - US PB - American Society for Training & Development SN - 0041-0861 N1 - Accession Number: 1974-02028-001. Partial author list: First Author & Affiliation: O'Rourke, Paul; Internal Revenue Service, Western Region, San Francisco, Calif. Release Date: 19740101. Publication Type: Journal (0100), Peer-Reviewed Status-Unknown (0130). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Management Planning; Organizational Development; Organizational Objectives. Classification: Industrial & Organizational Psychology (3600). Population: Human (10). Page Count: 7. Issue Publication Date: Jan, 1973. AB - Argues that a significant problem blocking total organizational effectiveness following a Phase I Organizational Development seminar is lack of managerial follow-up 'back home.' A detailed report is presented concerning a Phase II Problem Resolution systemic approach which was successfully applied in a 4,500-employee organization with 300 supervisors and managers. Project guidelines, description, summary, and evaluation indexes are included. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - lack of managerial follow-up KW - blocking organizational effectiveness following Phase I Organizational Development seminar KW - 1973 KW - Management Planning KW - Organizational Development KW - Organizational Objectives KW - 1973 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1974-02028-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Polach, Jaroslav G. T1 - The evolution of energy policy in Western Europe (Book Review). JO - Journal of Economic Literature JF - Journal of Economic Literature Y1 - 1972/06// VL - 10 IS - 2 M3 - Book Review SP - 500 PB - American Economic Association SN - 00220515 AB - Reviews the book "The Evolution of Energy Policy in Western Europe. The Reluctant Retreat From Coal," by Richard L. Gordon. KW - ENERGY economics KW - ENERGY policy KW - NONFICTION KW - GORDON, Richard KW - GORDON, Richard L., 1934-2014 KW - EVOLUTION of Energy Policy in Western Europe, The (Book) N1 - Accession Number: 5294278; Polach, Jaroslav G. 1; Affiliations: 1: Department of the Treasury, Internal Revenue Service.; Issue Info: Jun72, Vol. 10 Issue 2, p500; Thesaurus Term: ENERGY economics; Thesaurus Term: ENERGY policy; Subject Term: NONFICTION; Reviews & Products: EVOLUTION of Energy Policy in Western Europe, The (Book); NAICS/Industry Codes: 926130 Regulation and Administration of Communications, Electric, Gas, and Other Utilities; People: GORDON, Richard; People: GORDON, Richard L., 1934-2014; Number of Pages: 2p; Document Type: Book Review UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=5294278&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - White, B. Frank AU - Barnes, Louis B. T1 - Power networks in the appraisal process. JO - Harvard Business Review JF - Harvard Business Review Y1 - 1971/05//May/Jun71 VL - 49 IS - 3 M3 - Article SP - 101 EP - 109 PB - Harvard Business School Publication Corp. SN - 00178012 AB - This article describes a concrete effort to develop managerial skills and talents of subordinates in a large organization. Cast in the form of a continuing dialogue between the authors, the discussion moves from the conventional concept of one-way performance appraisals, through two-way exchanges, to a collaborative concept of power network relationships. Their thoughts and experience suggest that the new kind of control system which resulted in the situation described may provide a preview of organizational changes to come. [ABSTRACT FROM AUTHOR] AB - Harvard Business Review Notice of Use Restrictions, May 2009Harvard Business Review and Harvard Business Publishing Newsletter content on EBSCOhost is licensed for the private individual use of authorized EBSCOhost users. It is not intended for use as assigned course material in academic institutions nor as corporate learning or training materials in businesses. Academic licensees may not use this content in electronic reserves, electronic course packs, persistent linking from syllabi or by any other means of incorporating the content into course resources. Business licensees may not host this content on learning management systems or use persistent linking or other means to incorporate the content into learning management systems. Harvard Business Publishing will be pleased to grant permission to make this content available through such means. For rates and permission, contact permissions@harvardbusiness.org. (Copyright applies to all Abstracts.) KW - EMPLOYEES -- Rating of KW - PERSONNEL management KW - JOB performance KW - EXECUTIVE ability (Management) KW - EXECUTIVES -- Rating of KW - ORGANIZATIONAL structure KW - SUPERIOR-subordinate relationship KW - ORGANIZATIONAL change KW - JOB analysis KW - CAREER development KW - INDUSTRIAL management KW - EVALUATION N1 - Accession Number: 3866902; White, B. Frank 1; Barnes, Louis B. 2; Affiliations: 1: Southwest Regional Commissioner, Internal Revenue Service; 2: Professor of Organizational Behavior, Harvard Business School; Issue Info: May/Jun71, Vol. 49 Issue 3, p101; Thesaurus Term: EMPLOYEES -- Rating of; Thesaurus Term: PERSONNEL management; Thesaurus Term: JOB performance; Thesaurus Term: EXECUTIVE ability (Management); Thesaurus Term: EXECUTIVES -- Rating of; Thesaurus Term: ORGANIZATIONAL structure; Thesaurus Term: SUPERIOR-subordinate relationship; Thesaurus Term: ORGANIZATIONAL change; Thesaurus Term: JOB analysis; Thesaurus Term: CAREER development; Thesaurus Term: INDUSTRIAL management; Subject Term: EVALUATION; NAICS/Industry Codes: 624310 Vocational Rehabilitation Services; NAICS/Industry Codes: 611430 Professional and Management Development Training; NAICS/Industry Codes: 923130 Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs); NAICS/Industry Codes: 541612 Human Resources Consulting Services; Number of Pages: 9p; Illustrations: 1 Black and White Photograph; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3866902&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Benedict, Gerald C AU - Buckley, Thomas L T1 - Random access retrieval with microfilm: a new microfilm system installation in the alcohol, tobacco, and firearms division, internal revenue service, washington, d.c JO - In Poulin, P. Richard, Ed. Infographics Update. Proceedings Of The Twentieth Annual Meeting And Convention, National Microfilm Association, May 24-28, 1971. Washington. 1971. National Microfilm Association, Silver Spring, Maryland. P. Ii-39-ii-43. 0 Ref JF - In Poulin, P. Richard, Ed. Infographics Update. Proceedings Of The Twentieth Annual Meeting And Convention, National Microfilm Association, May 24-28, 1971. Washington. 1971. National Microfilm Association, Silver Spring, Maryland. P. Ii-39-ii-43. 0 Ref Y1 - 1971/// M3 - Book Chapter AB - The increased size of the firearm registration files and the demand for rapid retrieval of data from the files necessitated a change from the dog-eared manual records to some type of automated system with less perishable file records. Conversion to a completely computerized system was to expensive and would not produce a facsimile. Kodak's miracode system was selected. The 250,000 records were converted using the tab card method, in which the document. An audit trail was developed so that the transfers of guns can be followed. Retrieval logic was developed and computer indexes have been printed for the convenience of users. N1 - Accession Number: ISTA0802492; Benedict, Gerald C 1; Buckley, Thomas L; Affiliations: 1 : Internal Revenue Service.; Source Info: 1971; Note: Update Code: 0800; Document Type: Book Chapter UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lih&AN=ISTA0802492&site=ehost-live&scope=site DP - EBSCOhost DB - lih ER - TY - JOUR TY - GEN AU - Pro, M. J.; AU - Brunelle, R. L.; T1 - Characterization of heroin: a preliminary study CT - Characterization of heroin: a preliminary study JO - J. Assoc. Off. Anal. Chem. JF - J. Assoc. Off. Anal. Chem. Y1 - 1970/11/01/ VL - 53 IS - Nov SP - 1137 EP - 1139 AD - Alcohol, Tobacco and Firearms Division, Internal Revenue Service, Washington, D. C. 20224 N1 - Accession Number: 8-1692; Language: English; Trade Name: Heroin; Generic Name: Diacetylmorphine; Chemical Name: Diacetylmorphine--561-27-3; References: 2; Journal Coden: JANCA2; Section Heading: Drug Analysis N2 - One hundred heroin (diacetylmorphine) samples were examined by multiple analytical techniques. After preliminary examination by microscopy and chemical analysis indicated similarity of questioned and known specimens, as many as 22 chemical elements were measured by neutron activation analysis and atomic absorption. Since illicit heroin is crudely produced, the qualitative elemental analysis is significant; however, more important for characterization purposes is the quantitative determination of the elements found because the concentration ranges for each element are extremely large. It was concluded that heroin could be effectively characterized through the use of multiple techniques, but it is essential to employ microscopy and chemical analysis of the organic components to first determine whether any similarity between the sample constituents exists. KW - Diacetylmorphine--characterization-; KW - Drug abuse--diacetylmorphine--characterization of illicit samples; KW - Analysis--diacetylmorphine--characterization of illicit samples using multiple techniques; UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=ipa&AN=8-1692&site=ehost-live&scope=site DP - EBSCOhost DB - ipa ER - TY - JOUR AU - Natrella, Vito T1 - Tax Returns vs. Company Books. JO - Financial Analysts Journal JF - Financial Analysts Journal Y1 - 1969/03//Mar/Apr69 VL - 25 IS - 2 M3 - Article SP - 37 EP - 43 PB - CFA Institute SN - 0015198X AB - The article describes American corporate profit data which is regularly published in the "Statistics of Income," a publication of the United States Internal Revenue Service. The data is based on tax returns filed annually by corporations. It consists of financial items such as depreciation, depletion, tax-exempt interest, capital gains and losses. When statistics on book and tax income are compared, the net income reported for tax purposes is often more accurate than the net income reported for book purposes due to the taxation code. KW - CORPORATE taxes KW - TAX returns KW - CORPORATE profits KW - FINANCIAL statements KW - TAXATION -- Law & legislation KW - TAX accounting KW - GOVERNMENT publications KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 6935807; Natrella, Vito 1; Affiliations: 1: Director of the Statistics Division of the Internal Revenue Service; Issue Info: Mar/Apr69, Vol. 25 Issue 2, p37; Thesaurus Term: CORPORATE taxes; Thesaurus Term: TAX returns; Thesaurus Term: CORPORATE profits; Thesaurus Term: FINANCIAL statements; Thesaurus Term: TAXATION -- Law & legislation; Thesaurus Term: TAX accounting; Subject Term: GOVERNMENT publications; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 541219 Other Accounting Services; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6935807&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Snyder, David P. T1 - The Gracchii Horse: A Study in Pre-Raphaelite Management. JO - Public Administration Review JF - Public Administration Review Y1 - 1969/01//Jan/Feb69 VL - 29 IS - 1 M3 - Article SP - 65 EP - 71 PB - Wiley-Blackwell SN - 00333352 AB - Government agencies have made increasing use of private consultants and experts. This practice has been both loudly applauded and vigorously criticized by individuals in and out of government. Researchers feel that the use of private experts brings fresh ideas and perspective to bear on public problems while keeping down the size of the permanent federal establishment. The purchase of expert advice and consultation by the government is an extremely old practice. In fact, research indicates that modern-day management consultants may be practicing the world's second oldest profession, if not the oldest. The direct antecedents of today's large management consulting firms first appeared during the Roman Empire and the records of that time provide a clear picture of the practices of that period. The Roman Department of Defense ran a detailed cost analysis of its operations and they found that the Legions used a wide variety of beasts of burden in their operations. It was determined that a study should be made to establish a standardization of animals and thereby reduce overhead costs. KW - GOVERNMENT agencies KW - PUBLIC administration KW - BUSINESS consultants KW - CONSULTING firms KW - COST analysis KW - OVERHEAD costs KW - MANAGEMENT science KW - LEGISLATIVE hearings KW - HORSE breeding KW - ROME N1 - Accession Number: 4597798; Snyder, David P. 1; Affiliations: 1: internal Revenue Service.; Issue Info: Jan/Feb69, Vol. 29 Issue 1, p65; Thesaurus Term: GOVERNMENT agencies; Thesaurus Term: PUBLIC administration; Thesaurus Term: BUSINESS consultants; Thesaurus Term: CONSULTING firms; Thesaurus Term: COST analysis; Thesaurus Term: OVERHEAD costs; Thesaurus Term: MANAGEMENT science; Subject Term: LEGISLATIVE hearings; Subject Term: HORSE breeding; Subject: ROME; NAICS/Industry Codes: 921190 Other General Government Support; NAICS/Industry Codes: 913910 Other local, municipal and regional public administration; NAICS/Industry Codes: 911910 Other federal government public administration; NAICS/Industry Codes: 912910 Other provincial and territorial public administration; NAICS/Industry Codes: 541618 Other Management Consulting Services; NAICS/Industry Codes: 541611 Administrative Management and General Management Consulting Services; NAICS/Industry Codes: 541619 Other management consulting services; NAICS/Industry Codes: 541614 Process, Physical Distribution, and Logistics Consulting Services; NAICS/Industry Codes: 541613 Marketing Consulting Services; NAICS/Industry Codes: 112920 Horses and Other Equine Production; Number of Pages: 7p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4597798&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - GEN AU - Cohen, Sheldon S AU - Uretz, Lester T1 - Rira, storage and retrieval of tax law data JO - Law & Computer Technology JF - Law & Computer Technology Y1 - 1968/09// VL - 1 IS - 9 M3 - Article SP - 2 EP - 6 SN - 00239178 AB - The reports and information retrieval activity system of the internal revenue service is described. Data based includes all civil tax cases (excluding collection suits), the work load of 650 attorneys in in thirty-six locations, and their 14,000 pending cases and advisory matters (including rulings). Standard terminology and coding established are ilustrated. Indexing done by the attorney, monthly updating, and error procedures are included. The data base will be enlarged. N1 - Accession Number: ISTA0402294; Cohen, Sheldon S 1; Uretz, Lester; Affiliations: 1 : United States Internal Revenue Service.; Source Info: September 1968, Vol. 1 Issue 9, p2; Note: Update Code: 0400; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lih&AN=ISTA0402294&site=ehost-live&scope=site DP - EBSCOhost DB - lih ER - TY - JOUR ID - 1969-00781-001 AN - 1969-00781-001 AU - Guerin, Quentin W. T1 - Focus on the attitude change process. JF - Personnel Journal JO - Personnel Journal JA - Pers J Y1 - 1968/// VL - 47 IS - 2 SP - 95 EP - 98 CY - US PB - A.C. Croft Inc. SN - 0031-5745 N1 - Accession Number: 1969-00781-001. Partial author list: First Author & Affiliation: Guerin, Quentin W.; Internal Revenue Service, Chicago, Ill. Release Date: 19690101. Publication Type: Journal (0100), Peer-Reviewed Status-Unknown (0130). Format Covered: Print. Document Type: Journal Article. Language: English. Major Descriptor: Attitude Change; Business and Industrial Personnel; Management; Models; Personnel Training. Classification: Social Psychology (3000). Population: Human (10). Page Count: 4. Issue Publication Date: 1968. AB - Behavioral scientists have labeled most of those who work in the people-oriented world of personnel, training, and industrial relations as change agents. As change agents, these people have a pretty good basis for advising management on how they or their organizations can improve the knowledge and skills of employees. It is another matter when it comes to advising management on how to influence or change attitudes. Studies and authorities on the subject have not been too helpful. Skepticism and flight are the kinds of deductive inference one draws from the literature in the field. (PsycINFO Database Record (c) 2016 APA, all rights reserved) KW - attitude change model KW - business personnel & training & industrial relations KW - advice to management KW - 1968 KW - Attitude Change KW - Business and Industrial Personnel KW - Management KW - Models KW - Personnel Training KW - 1968 UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=psyh&AN=1969-00781-001&site=ehost-live&scope=site DP - EBSCOhost DB - psyh ER - TY - JOUR AU - Smith, William H. T1 - THE U.S. TAX MODEL: A MANAGEMENT TOOL FOR TAX ADMINISTRATORS. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1966/11// VL - 122 IS - 5 M3 - Article SP - 28 EP - 30 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - This article provides information on the Tax Model, a modern management technique to aid federal tax officials in the U.S. make faster and accurate appraisals of suggested law. The basis of the new technique is a statistical model of the U.S. individual income taxpayer population. The Tax Model consists of a stratified sample of individual income tax returns from which the major items of income deductions, credits, tax, etc., have been recorded on magnetic tape file. The model has been used to examine the impact of alternative proposals on various categories of taxpayers. The Tax Model is being widely used as a research instrument by both the Treasury Department's Office of Tax Analysis and the Research Division of the Internal Revenue Service. KW - TAX administration & procedure KW - TAX assessment KW - TAXATION KW - TAXATION -- Law & legislation KW - MODELS & modelmaking KW - UNITED States N1 - Accession Number: 4582748; Smith, William H. 1; Affiliations: 1: Deputy Commissioner, Internal Revenue Service; Issue Info: Nov66, Vol. 122 Issue 5, p28; Thesaurus Term: TAX administration & procedure; Thesaurus Term: TAX assessment; Thesaurus Term: TAXATION; Thesaurus Term: TAXATION -- Law & legislation; Subject Term: MODELS & modelmaking; Subject: UNITED States; NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 2p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4582748&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Mandell, Milton M. T1 - Personnel Interviewing: Theory and Practice. (Book Review). JO - ILR Review JF - ILR Review Y1 - 1966/01// VL - 19 IS - 2 M3 - Book Review SP - 320 EP - 320 PB - Sage Publications Inc. SN - 00197939 AB - The article reviews the book "Personnel Interviewing: Theory and Practice," by Felix M. Lopez Jr. KW - EMPLOYMENT interviewing KW - NONFICTION KW - LOPEZ, Felix M. KW - PERSONNEL Interviewing: Theory & Practice (Book) N1 - Accession Number: 4461320; Mandell, Milton M. 1; Affiliations: 1: Personnel Research Psychologist, Internal Revenue Service, U.S. Treasury Department Washington, D.C.; Issue Info: Jan66, Vol. 19 Issue 2, p320; Thesaurus Term: EMPLOYMENT interviewing; Subject Term: NONFICTION; Reviews & Products: PERSONNEL Interviewing: Theory & Practice (Book); People: LOPEZ, Felix M.; Number of Pages: 1p; Document Type: Book Review UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4461320&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR AU - Ruhe, Karl T1 - THE IRS POSITION ON ALLOCATION OF INTANGIBLES IN BUSINESS ACQUISITIONS. JO - Journal of Accountancy JF - Journal of Accountancy Y1 - 1965/09// VL - 120 IS - 3 M3 - Article SP - 50 EP - 54 PB - American Institute of Ceritified Public Accountants SN - 00218448 AB - The article discusses the regulations of the U.S. Internal Revenue Service regarding the allocation of intangible properties in business acquisitions. In its simplest form the most common elements of the allocation problem are the allocation of purchase price between depreciable building and nondepreciable land or, in the case of natural resources, between depletable cost of minerals and depreciable cost of producing equipment. In an existing manufacturing enterprise a third and usually nondepreciable element of intangible value may or may not exist and must be considered in the overall allocation of cost and in the establishment of the purchaser's basis. The basic problem, as revealed in current tax literature and in the indicated approaches being taken by practicing accountants and appraisers, involves a fractional valuation technique or one based on a theory of "subtraction or gap." Under this approach the theory is that if we find the value of physical assets, usually by means of a cost of reproduction appraisal adjusted for accrued depreciation sustained, any intangible value will be reflected in the gap or difference between this value and the actual total purchase price paid. KW - INTERNAL revenue law KW - INTANGIBLE property KW - CONSOLIDATION & merger of corporations KW - AMORTIZATION KW - INTERNAL revenue KW - UNITED States KW - UNITED States. Internal Revenue Service N1 - Accession Number: 4575767; Ruhe, Karl 1; Affiliations: 1: Chief,Engineering Appraisal Branch, Internal Revenue Service.; Issue Info: Sep65, Vol. 120 Issue 3, p50; Thesaurus Term: INTERNAL revenue law; Thesaurus Term: INTANGIBLE property; Thesaurus Term: CONSOLIDATION & merger of corporations; Thesaurus Term: AMORTIZATION; Thesaurus Term: INTERNAL revenue; Subject: UNITED States ; Company/Entity: UNITED States. Internal Revenue Service; NAICS/Industry Codes: 533110 Lessors of Nonfinancial Intangible Assets (except Copyrighted Works); NAICS/Industry Codes: 921130 Public Finance Activities; Number of Pages: 5p; Document Type: Article UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4575767&site=ehost-live&scope=site DP - EBSCOhost DB - buh ER - TY - JOUR T1 - Multiresidue determination of pesticides in malt beverages by capillary gas chromatography with mass spectrometry and selected ion monitoring. AU - Wong, J. W. AU - Webster, M. G. AU - Bezabeh, D. Z. AU - Hengel, M. J. AU - Ngim, K. K. AU - Krynitsky, A. J. AU - Ebeler, S. E. JO - Journal of Agricultural and Food Chemistry JF - Journal of Agricultural and Food Chemistry Y1 - 2004/// VL - 52 IS - 21 SP - 6361 EP - 6372 CY - Washington; USA PB - American Chemical Society SN - 0021-8561 AD - Wong, J. W.: Alcohol and Tobacco Laboratory, National Laboratory Center, Alcohol and Tobacco Tax and Trade Bureau (formerly the Bureau of Alcohol, Tobacco and Firearms), 6000 Ammendale Road, Ammendale, MD 20705-1250, USA. N1 - Accession Number: 20063034619. Publication Type: Journal Article. Language: English. Subject Subsets: Human Nutrition; Plant Pathology N2 - A method was developed to determine pesticides in malt beverages using solid phase extraction on a polymeric cartridge and sample cleanup with a MgSO4-topped aminopropyl cartridge, followed by capillary gas chromatography with electron impact mass spectrometry in the selected ion monitoring mode [GC-MS(SIM)]. Three GC injections were required to analyze and identify organophosphate, organohalogen, and organonitrogen pesticides. The pesticides were identified by the retention times of peaks of the target ion and qualifier-to-target ion ratios. GC detection limits for most of the pesticides were 5-10 ng/mL, and linearity was determined from 50 to 5000 ng/mL. Fortification studies were performed at 10 ng/mL for three malt beverages that differ in properties such as alcohol content, solids, and appearance. The recoveries from the three malt beverages were greater than 70% for 85 of the 142 pesticides (including isomers) studied. The data showed that the different malt beverage matrixes had no significant effect on the recoveries. This method was then applied to the screening and analysis of malt beverages for pesticides, resulting in the detection of the insecticide carbaryl and the fungicide dimethomorph in real samples. The study indicates that pesticide levels in malt beverages are significantly lower than the tolerance levels set by the United States Environmental Protection Agency for malt beverage starting ingredients. The use of the extraction/cleanup procedure and analysis by GC-MS(SIM) proved effective in screening malt beverages for a wide variety of pesticides. KW - alcoholic beverages KW - beers KW - food contamination KW - gas chromatography KW - malt KW - mass spectrometry KW - pesticide residues KW - capillary gas chromatography KW - food contaminants KW - Pesticide and Drug Residues and Ecotoxicology (HH430) (New March 2000) KW - Crop Produce (QQ050) KW - Food Contamination, Residues and Toxicology (QQ200) KW - Techniques and Methodology (ZZ900) UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lhh&AN=20063034619&site=ehost-live&scope=site UR - http://pubs.acs.org/cgi-bin/abstract.cgi/jafcau/2004/52/i21/abs/jf040109g.html DP - EBSCOhost DB - lhh ER - TY - JOUR T1 - Ochratoxin A in wine: survey by antibody- and polymeric-based SPE columns using HPLC/fluorescence detection. AU - Siantar, D. P. AU - Halverson, C. A. AU - Kirmiz, C. AU - Peterson, G. F. AU - Hill, N. R. AU - Dugar, S. M. JO - American Journal of Enology and Viticulture JF - American Journal of Enology and Viticulture Y1 - 2003/// VL - 54 IS - 3 SP - 170 EP - 177 CY - Davis; USA PB - American Society for Enology and Viticulture SN - 0002-9254 AD - Siantar, D. P.: U.S. Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB), 355 North Wiget Lane, Walnut Creek, CA 94598, USA. N1 - Accession Number: 20033153216. Publication Type: Journal Article. Language: English. Number of References: 22 ref. Registry Number: 303-47-9. Subject Subsets: Postharvest Research; Medical & Veterinary Mycology N2 - Ochratoxin A (OTA) is a mycotoxin predominantly produced by Aspergillus alutaceus (commonly known as Aspergillus ochraceus), Penicillium verrucosum, and Aspergillus carbonarius on various substrates under different conditions of moisture, pH, and temperature. The objectives of this study were to evaluate the effectiveness of three different sample preparatory methods and to assess the amount of detectable OTA in a survey of 84 domestic wines. Randomly selected wine samples were used to evaluate the performance of immunoaffinity (IA), C18, and cross-linked polymer-based solid-phase extraction (SPE) columns as safe and efficient sample preparation methods. The recoveries of one-half µg/litre OTA fortification in different samples were studied because natural OTA contamination in wines predominantly occurs at sub-µg/litre levels. Despite the practicality and cost effectiveness of SPE over IA columns, our data indicate the monoclonal antibody-based IA column had superior OTA recoveries overall when compared with the SPE columns. Sixty-nine percent of the wines surveyed had nondetectable (<0.01 µg/litre) OTA levels and the remaining wines contained sub-µg/litre levels of OTA. KW - antibodies KW - detection KW - extraction KW - fluorescence KW - HPLC KW - monoclonal antibodies KW - mycotoxins KW - ochratoxin A KW - ochratoxins KW - polymers KW - wines KW - Aspergillus KW - Aspergillus ochraceus KW - Penicillium verrucosum KW - Trichocomaceae KW - Eurotiales KW - Eurotiomycetes KW - Pezizomycotina KW - Ascomycota KW - fungi KW - eukaryotes KW - Aspergillus KW - Penicillium KW - Aspergillus alutaceus KW - Aspergillus carbonarius KW - fungal toxins KW - fungus KW - high performance liquid chromatography KW - Hyphomycetes KW - solid phase extraction KW - Crop Produce (QQ050) KW - Food Contamination, Residues and Toxicology (QQ200) KW - Food Composition and Quality (QQ500) KW - Toxinology (VV820) (New March 2000) KW - Techniques and Methodology (ZZ900) UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=lhh&AN=20033153216&site=ehost-live&scope=site UR - email: darsa.siantar@ttb.treas.gov DP - EBSCOhost DB - lhh ER - TY - JOUR T1 - Determination of fixed acids in commercial wines by gas-liquid chromatography. AU - MARTIN, G. E. AU - SULLO, J. G. AU - SCHOENEMAN, R. L. JO - Journal of Agricultural and Food Chemistry JF - Journal of Agricultural and Food Chemistry Y1 - 1971/// VL - 19 IS - 5 SP - 995 EP - 998 SN - 0021-8561 AD - MARTIN, G. E.: ATF Lab., Internal Revenue Service, Washington, D.C. 20224, USA. N1 - Accession Number: 19721405374. Publication Type: Journal Article. Language: English. Registry Number: 77-92-9. N2 - Organic acids in wine were precipitated as their Pb salts and converted to trimethylsilyl derivatives which were separated by gas-liquid chromatography. Values are tabulated for succinic, malic, tartaric and citric acids in 22 samples of wine. Some commercial wines contained about 90% of total acids as citric acid. Tartaric acid was not present in detectable levels, 10 mg/100 ml, in wines from apple, blackberry, loganberry, elderberry, cherry and peach.-A. H. KW - analysis KW - analytical methods KW - chromatography KW - citric acid KW - derivatives KW - estimation KW - organic acids KW - peaches KW - salts KW - techniques KW - wines KW - Prunus persica KW - Prunus KW - Rosaceae KW - Rosales KW - dicotyledons KW - angiosperms KW - Spermatophyta KW - plants KW - eukaryotes KW - analytical techniques KW - Techniques and Methodology (ZZ900) KW - Crop Produce (QQ050) KW - Other Produce (QQ070) UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=gha&AN=19721405374&site=ehost-live&scope=site DP - EBSCOhost DB - gha ER - TY - JOUR T1 - Analytical profile of straight bourbon whiskies. AU - SCHOENEMAN, R. L. AU - DYER, R. H. AU - EARL. E. M. JO - Journal of the Association of Official Analytical Chemists JF - Journal of the Association of Official Analytical Chemists Y1 - 1971/// VL - 54 IS - 6 SP - 1247 EP - 1261 AD - SCHOENEMAN, R. L.: Alcohol, Tobacco and Firearms Division, Internal Revenue Service, Washington, D.C. 20224, USA. N1 - Accession Number: 19721405376. Publication Type: Journal Article. Language: English. KW - nutrition KW - Animal Nutrition (General) (LL500) KW - Human Nutrition (General) (VV100) UR - https://auth.lib.unc.edu/ezproxy_auth.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=gha&AN=19721405376&site=ehost-live&scope=site DP - EBSCOhost DB - gha ER -