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All four papers in the thesis share a common theme: how to achieve an efficient use of infrastructure and the built environment. In the presence of externalities, pricing according to the (short-run) marginal cost is one answer on how this can be achieved and the first two papers estimates parts of the marginal cost of traffic. Paper I examines the effect of road and railway noise on property prices. It uses the hedonic regression technique on a Swedish data set that contains information about both road and railway noise for each property, and finds that road noise has a larger negative impact on the property prices than railway noise. This is in line with the evidence from the acoustical literature which has shown that individuals are more disturbed by road than railway noise, but contradicts recent results from a hedonic study on data of the United Kingdom.Paper II estimates accident risks and marginal costs for railway level crossings in Sweden. The marginal effect of train traffic on the accident risk is used to derive the marginal cost per train passage that is due to level crossing accidents. The results show that both protection device, road type, traffic volume of the trains, and number of persons living nearby the level crossing have significant influence on the accident probability. The cost per train passage varies substantially depending on type of protection device, road type, the traffic volume of the trains, and number of persons living nearby the crossing.Paper III analyses the attitudes to the Stockholm Congestion Charges in 2007, when the congestion charges had been permanently reintroduced after the trial period in 2006. As expected, low car dependence and good transit supply are associated with high acceptability. But the two most important factors turn out to be beliefs about the charges' effectiveness, and general environmental attitudes. The importance of beliefs and perceptions of the effects of the charges underscores the importance of both careful system design and careful evaluation and results communication. Paper IV analyses how a property tax reform in Sweden in 2008 that lowered the property tax for especially highly taxed single-family houses and increased the tax on profits from property sales influenced the housing tenure transistion of the elderly. The results show that the probability to exit homeownership for elderly households decreased after the tax reform in 2008. And more importantly, this probability decreased more the larger tax cut the household received. The effect is not only statically significant, it is also of a substantial size.

This paper examines the effects of infrastructure projects on economic performance by studying the changes in government revenue in the Northern Midland and Mountainous region of Viet Nam. More specifically, this paper investigates the effects of two expressway projects, namely (1) the Noi Bai-Lao Cai project and (2) the Ha Noi-Thai Nguyen project. In this study, we focus on the government revenue of the region, including personal income tax revenue, other government revenue from business activities, and total revenue, because they reflect the economic performance that the infrastructure investment creates. To investigate the impacts of infrastructure projects, we utilize the difference-in-difference (DID) method and compare the government revenue between the traversed regions and the non-traversed regions in two periods: (1) the construction phase and (2) the operation phase of the projects. The main estimated results show significant increases in the government revenue along the two expressways, highlighting an economic increase in the region after the completion of the expressway projects.

Capital in the Twenty-First Century outlines a general interpretative framework for data that has been collected by an entire team. It's very different from my 2001 book on top incomes in France, in that it looks at some two dozen countries, instead of just one, covers a period of several centuries and considers wealth in terms of assets, as well as incomes. The important thing about assets is that the available data allow us to take a longer view of wealth inequalities; income tax was not introduced in most Western countries until the early 20th century, so on that basis we can't go back far enough to put the two world wars into proper perspective. Shifting the focus from income to assets, including inherited wealth, allows us to transform the investigative model and deepen the temporal framework back to the Industrial Revolution, studying the dynamics at work in the 19th century. This widening of scope would have been impossible without the help of my colleagues. Adapted from the source document.

In 2009, Edith Windsor found herself saddled with an estate tax bill of almost $400,000. She sold some assets, paid the bill, and then sued the US government for a refund. Windsor's late spouse was not a man but a woman -- her partner of 40 years. The New York couple had married in Canada and then returned to their home state, which recognized their union under New York's Marriage Equality Act. The federal government, however, did not recognize the union due to the terms of the Defense of Marriage Act, or DOMA, which had been passed by Congress and signed into law by Pres Clinton in 1996. If the oral arguments heard by the court on March 27 are any indication, Windsor is likely to win not because a majority of justices find the denial of gay marriage to be a violation of the Constitution's guarantee of equal protection under the law, but rather on principles of federalism -- sound federalism. Adapted from the source document.

A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) studied 401(k) plan compliance with Internal Revenue Code requirements for tax-qualified plans. GAO found that IRS's estimates of noncompliance were inaccurate. The study, which audited a sample of 401(k) plans, did not provide information on the severity of the compliance violations identified and did not determine the number of plan participants or the amount of assets associated with noncompliance errors. Only 27 of the 73 study questions identified as compliance indicators conclusively demonstrated whether a plan was compliant or not. Consequently, the 44 percent reported to have one or more instances of noncompliance is at best an upper limit on the extent of noncompliance found. IRS has chosen specific types of private pension plans to study in a manner similar to the one conducted on 401(k) pension plans. The data that IRS collects will be analyzed to determine the prevalence and types of noncompliance among the plans studied."

Discusses the use of offshore banking & bank secrecy, as historically practiced in Swiss bank accounts, to launder billions of dollars stolen from people throughout the world. Shell companies -- also known as "mailbox" companies, international business corporations (IBCs), or personal investment companies (PICs) marketed by banks & accounting firms -- launder money & also hide profits from income taxes due the US, European, & developing countries' governments. Secrecy havens handle 26% of the world's wealth, including about a third of the profits of US multinational companies. Some experts calculate that possibly half the world's capital flows are handled in offshore centers, & the International Monetary Fund (IMF) estimates that between $600 billion & $1.5 trillion of illicit money is laundered annually through secret bank accounts. Developing countries may lose $50 billion a year, & much of the money given to pro-Western dictators is laundered offshore & slipped back into Western stock markets & real estate. US treasury officials believe that 99.9% of foreign criminal & terrorist money sent to the US is placed in secure accounts, making it safe from detection. The author argues that US corporate & wealthy interests allied with the Bush administration protect such practices. L. A. Hoffman

Discusses adverse effects on the economies of developing countries of the South of reduced consumption of the raw materials they export by countries in the North which tax carbon dioxide emissions to reduce the danger of global warming; in light of international treaties on climate protection. Summary in English.

This article reviews the position of the secular clerical community established in the town of Reus since its creation in 1326. To begin with, there is a focus on the different income sources perceived by this community, with reference to both certain parish rights, and the benefits granted to each clergyman and the income collected from the town for anniversaries or masses for the deceased. However, the main issue covered concerns this group's tax duties with the town. This involves chronologically tracking the definition process for the tax system of this group based on statements and /or judicial sentences issued throughout the 14th century. This paper moreover examines the situation of the local clergy with regard to material goods, based on the assets noted in some tax records. Finally, there is an analysis of the degree of clerical involvement in the town government, particularly with regard to income stemming from certain taxes. The appendix includes some interestingordinacions, or ordainments from the 15th century that reveal the inner workings of this community. ; En aquest article es revisa la situació de la comunitat de religiosos seculars instituïda a Reus des del moment de la seva creació, l´any 1326. En primer Hoc, s'estudien els diferents tipus de renda percebuts per la dita comunitat, tant les procedents de determinats drets parroquials com les dels beneficis adjudicats a cada religiós i els censals cobrats del municipi, a compte d'aniversaris o misses de difunts. Amb tot, el principal tema tractat es refereix a les obligacions fiscals d'aquesta comunitat envers el municipi, la qual cosa implica fer un seguiment cronològic al procés de definició del règim fiscal d'aquesta col lectiu a partir d'agunes concòrdies i/o sentencies judicials emeses durant el segle XIV. Sanalitza, així mateix, la situació patrimonial dels religiosos locals, prenent com a punt de partida els bens que consten en alguns registres fiscals. Finalment, s'analitza el grau d'implicació dels clergues en l'administració municipal, especialment, pel que fa referència ais arrendaments de determinats impostos. L'article es completa amb un Apèndix on s´inclouen unes interessants "ordinacions" del segle XV que mostren el funcionament intern de la dita comunitat.

In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a proposed basic income reform with a detailed microsimulation model, estimate labor supply reactions with a structural labor supply model and perform distributional analysis using micro data from the German Socio-Economic Panel. As the originally proposed basic income concept yields a very high deficit, we also analyze two budget neutral alternatives. Comparing labor supply and distributional results of the budget neutral alternatives, the well-known equity-effciency trade-off is unveiled. In the family context our analyzes suggest that the unconditional character of the basic income causes increasing family incomes, but also serious disincentives to work for secondary earners. -- Basic income ; negative income tax ; flat tax ; female labor supply

В статье предложено определение эффективной амортизационной политики, в рамках которой представлены табличные расчеты начисления амортизации с применением амортизационной премии линейным и нелинейным методами, показывающие максимизацию сумм амортизационных поступлений и минимизацию налоговых изъятий. На примере хозяйственной деятельности индустриальных корпораций доказывается правомерность получения допустимой минимальной налоговой величины, с одной стороны, и максимальной экономической (материальной) выгоды с другой, причем в действующем поле современного российского налогового законодательства. ; Reindustrialization of the Russian national economy under the conditions of tightening economic sanctions challenges industrial corporations, especially corporations partially owned by the government, to use their internal sources of finance efficiently. In large part, this depends on the depreciation policy adopted and being implemented by the state. In this regard, the main scientific idea of the paper is economic justification of the amounts of financial benefit gained through the implementation of various methods for charging depreciation within the framework of the current tax legislation of the Russian Federation. The research object is the process of establishing internal sources of funding economic activity under the conditions of reindustrialization of the national industry. The subject of research is the practical methodological approaches used for the development of depreciation policy, including methods and techniques for calculating financial benefits of using various schemes of depreciation calculation to replenish internal sources of financing the production growth. The major scientific finding of the study is the proposed financial mechanism for the establishment and replenishment of internal sources of funding, which is described as a multilevel interdependence of objects and subjects, as well as the key principles and methodological approaches, methods and tools, including scenarios for developing an effective depreciation policy (strategy) of a corporation and a multicorporate enterprise. The authors propose a definition of effective depreciation policy, which comprises tabular calculations of bonus depreciation performed with linear and nonlinear methods that show maximization of the incoming depreciation and minimization of tax exemptions. The legitimacy of obtaining the minimum tax value allowable, on the one hand, and the maximum economic (financial) benefit, on the other, is proved through the economic activity of industrial corporations. The former and the latter appear to be performable within the framework of the current tax legislation of the Russian Federation.

Due to the enactment of Legislative Decree Nro. 1425, this paper, points out the relevance of the concept of Juridical Accrual in our tax legal system; as well as the parameters that tax payers must take into account for its correct application in their day-to-day operations, which are understood as economic facts giving rise to taxable events subject to the Corporate Income Tax. On this basis, in order to provide the tools for its correct application of the aforesaid concept, we had incorporated into its analysis, required civil law aspects as they are mentioned by the own juridical definition of Accrual. ; A propósito de la publicación del Decreto Legislativo 1425, el presente artículo expone la relevancia, desde la perspectiva fiscal, del concepto de devengo jurídico en nuestro ordenamiento jurídico. Se describen, asimismo, los parámetros que deben considerar los contribuyentes, y que coadyuvarán a sustentar su correcta aplicación en las transacciones diarias, las cuales se entienden como hechos económicos susceptibles de generar hechos imponibles gravados con el impuesto a la renta corporativo. Es así que, en virtud de lo indicado, y a efectos de brindar las herramientas necesarias para la correcta aplicación del concepto jurídico en mención, hemos incorporado al análisis de este los conceptos normativos propios de las instituciones jurídicas sustentadas en nuestro ordenamiento jurídico civil, cuya remisión ha sido efectuada, intrínsecamente, por los alcances de la propia definición jurídica del devengo.

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of (dis)similarity of the redistribution systems analyzed. It must be considered as a contribution to the comparative research on the structure and typology of the Welfare State. In particular we consider the optimal taxation model that combines both intensive and extensive margins of labor supply, as suggested by Saez (2002) in order to assess the degree of decommodification of seven European welfare systems. We recover the shape of the social welfare function implicit in tax-benefit systems by inverting the model on actual effective tax rates, as if existing systems were optimal according to some Mirrleesian social planner. Actual distributions of incomes before and after redistribution are obtained using a pan-European tax-benefit microsimulation model. Results are discussed in the light of standard classifications of welfare regimes in Europe. There appears to be a clear coincidence of high decommodification willingness and high Rawlsianism in the Scandinavian, social-democratically influenced welfare states (Denmark). There is an equally clear coincidence of low decommodification willingness and utilitarianism in the Anglo-Saxon liberal model (UK) and in the Southern European welfare states (Italy and Spain). Finally, the Continental European countries (Finland, Germany and France) group closely together in the middle of the scale, as corporatist and etatist. ; Cet article veut contribuer au débat concernant la typologie d'Etat Providence (Esping-Andersen, 1990). Dans cette optique, on réfléchit àave; une théorisation formalisée s'appuyant sur la littérature de la redistribution optimale (Mirrlees 1971) pour une analyse comparée des Etats Providence européens qui puisse tester le degré de "démarchandisation" (c'est-àave;-dire ...

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of (dis)similarity of the redistribution systems analyzed. It must be considered as a contribution to the comparative research on the structure and typology of the Welfare State. In particular we consider the optimal taxation model that combines both intensive and extensive margins of labor supply, as suggested by Saez (2002) in order to assess the degree of decommodification of seven European welfare systems. We recover the shape of the social welfare function implicit in tax-benefit systems by inverting the model on actual effective tax rates, as if existing systems were optimal according to some Mirrleesian social planner. Actual distributions of incomes before and after redistribution are obtained using a pan-European tax-benefit microsimulation model. Results are discussed in the light of standard classifications of welfare regimes in Europe. There appears to be a clear coincidence of high decommodification willingness and high Rawlsianism in the Scandinavian, social-democratically influenced welfare states (Denmark). There is an equally clear coincidence of low decommodification willingness and utilitarianism in the Anglo-Saxon liberal model (UK) and in the Southern European welfare states (Italy and Spain). Finally, the Continental European countries (Finland, Germany and France) group closely together in the middle of the scale, as corporatist and etatist. ; Cet article veut contribuer au débat concernant la typologie d'Etat Providence (Esping-Andersen, 1990). Dans cette optique, on réfléchit àave; une théorisation formalisée s'appuyant sur la littérature de la redistribution optimale (Mirrlees 1971) pour une analyse comparée des Etats Providence européens qui puisse tester le degré de "démarchandisation" (c'est-àave;-dire ...

This book examines a critical variable that is used as an incentive to manufacturers to stimulate exports of U.S. goods and services. It also examines the effects of the U.S. federal income tax deferral incentive on the investment behavior of U.S. manufacturing firms.