Attached are updated "Information Guides" for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer's and tax practitioners.
Political attention has increasingly focused on limiting warming to 2êC. However, to date the only mitigation commitments accompanying this target are the so-called Copenhagen pledges, and these pledges appear to be inconsistent with the 2êC objective. Diverging opinions on whether this inconsistency can or should be resolved have been expressed. This paper clarifies the alternative assumptions underlying these diverging view points and explicits their implications. It first gives simple visualizations of the challenge posed by the 2êC target. It then proposes a decision tree, linking different beliefs on climate change, the achievability of different policies, and current international policy dynamics to various options to move forward on climate change.
This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
Cahier de recherche du LEPII ; n° 5. 23 p. ; Cahier de recherche du LEPII ; n° 5. ; International audience ; Purpose : The study aims to quantify the possible interactions between the three European objectives in the horizon of 2020 : (i) the reduction of 20% of greenhouse gas emissions (GHG) (2) the saving of 20% of the European energy consumption and (3) a share of 20% of renewable energies in the overall energy consumption. Particular focus is, however, placed on the influence of the CO2 emission reduction targets and on their consequences on the carbon price in 2020. Design/methodology/approach : In order to explore the interactions among the three European objectives and their induced effects, a number of scenarios are tested within a combination of two modeling tools : the POLES world energy model and ASPEN, an auxiliary model dedicated to the analysis of quota trading systems. With reasonable assumptions for the burden sharing among the Member States, the energy efficiency objectives and the renewable energy targets are achieved using national quota systems in each European country (white and green certificate systems and their implicit prices), while the CO2 emission reduction is carried out within the European Emissions Trading Scheme (ETS) in line with the objective of 20% emission reduction. Findings : The paper shows, in particular, that the two quota policies (WC and GC) decrease significantly the European marginal emission reduction cost and consequently, the compliance costs for ETS participants. The high renewable target compliance cost could be reduced significantly if carbon price signal and energy saving policies are in place. The paper also shows that the sole carbon price signal has a limited influence for stimulating renewable energies and energy savings and thus concludes on the need for specific policies targeting these two areas.
Cahier de recherche du LEPII ; n° 5. 23 p. ; Cahier de recherche du LEPII ; n° 5. ; International audience ; Purpose : The study aims to quantify the possible interactions between the three European objectives in the horizon of 2020 : (i) the reduction of 20% of greenhouse gas emissions (GHG) (2) the saving of 20% of the European energy consumption and (3) a share of 20% of renewable energies in the overall energy consumption. Particular focus is, however, placed on the influence of the CO2 emission reduction targets and on their consequences on the carbon price in 2020. Design/methodology/approach : In order to explore the interactions among the three European objectives and their induced effects, a number of scenarios are tested within a combination of two modeling tools : the POLES world energy model and ASPEN, an auxiliary model dedicated to the analysis of quota trading systems. With reasonable assumptions for the burden sharing among the Member States, the energy efficiency objectives and the renewable energy targets are achieved using national quota systems in each European country (white and green certificate systems and their implicit prices), while the CO2 emission reduction is carried out within the European Emissions Trading Scheme (ETS) in line with the objective of 20% emission reduction. Findings : The paper shows, in particular, that the two quota policies (WC and GC) decrease significantly the European marginal emission reduction cost and consequently, the compliance costs for ETS participants. The high renewable target compliance cost could be reduced significantly if carbon price signal and energy saving policies are in place. The paper also shows that the sole carbon price signal has a limited influence for stimulating renewable energies and energy savings and thus concludes on the need for specific policies targeting these two areas.
In: Tol , R S J 2012 , ' A cost-benefit analysis of the EU 20/20/2020 Package ' , Energy Policy , vol. 49 , pp. 288-295 . https://doi.org/10.1016/j.enpol.2012.06.018
The Great Speckled Bird was published from 1968 to 1976 with some issues appearing in the 1980s and 2000s. This publication was one of the longest-running and highest quality underground newspapers of the era. Frequently published were articles on Atlanta's political leaders, the women's movement, abortion, racial issues, popular culture and gay liberation.
The main instrument for the EU climate change protection plans relies on the 20-20-20 by 2020 targets. This roadmap, adopted in 2008, is the result of years of continuing work for a joint programme for Europe-wide application of a common framework of climate change policies. The positive developments from the past are the guideline for further tightening of the environmental policies for European member states, enterprises and citizens. A unified market for pollution permits, the European Union Emissions Trading Scheme (EU-ETS), is the main instrument to reduce the emissions of GHG. Within the framework of carbon saving policies, the EU members have different obligations. The burden-sharing agreement takes care about that fact, that different countries face different (economic) conditions. Further components are the ecological targets to reduce energy input and raise the efficiency of energy use, as well as a higher share of renewable energies in total energy production. Three analyses address first the question of how to reach higher emission savings without higher costs within the framework of a national allocation plan (NAP) for carbon permits when other policies are implemented simultaneously. If the NAP cannot be adjusted, both instruments seem to neutralise each other. EU member states have to raise the share of renewable energy sources. The second analysis presents a thought experiment as a country comparison for a selected technology: what if the solar power plant installations undertaken in Germany had been installed in Sicily? The thought experiment illustrates the need for a fit between geographical conditions and technology. Europe-wide balanced policies for RES would lead to a higher amount of installed green energy capacities without higher costs. Finally, the EU puts pressure on national states to use energy more efficiently. Thus, addressing the European level, the third analysis proves for the influence of the Kyoto Protocol obligations and the following EU Burden-Sharing Agreement on European policies to increase energy efficiency. Through the more efficient use of electricity additional carbon savings will be realised. But are these savings caused endogenously through economic growth and population, or do policies put (effective) pressure on consumers' electricity consumption?
This article investigates ways in which theatre and performance have the potential to revisit and re-interpret ideological narratives. Drawing on the politics of transnational performance-making processes, it examines how multilingual theatre productions can contribute to the production of subjective and collective identities, and help articulate ideas and perceptions of belonging. With reference to 20/20 – a piece of documentary-style theatre about a major inter-ethnic conflict that took place in 1990 in a bilingual city in Romania – this case study maps out arguments for utilizing multilingualism on stage, and engages with the ethics of representation in the process of multilingual transfer. Billed as 'multi-ethnic and multilingual', the production embraces an agenda that goes beyond the examination of an isolated local conflict and makes the point that both theatre-making and theatre-going are experiences that strongly interact with narratives of cultural identity and hybridization. Thus, the representation of belonging or not belonging is tied in with questions of agency, and the right of individuals to affirm and indeed interrogate their hereditary links to a community.
Physical inactivity is a pressing public health concern. In this commentary we argue that Canada's approach to increasing physical activity (PA) has been fragmented and has lacked coordination, funding and a strategic approach. We then describe a potential solution in Active Canada 20/20 (AC 20/20), which provides both a national plan and a commitment to action from non-government and public sectors with a view to engaging corporate Canada and the general public. It outlines a road map for initiating, coordinating and implementing proactive initiatives to address this prominent health risk factor. The identified actions are based on the best available evidence and have been endorsed by the majority of representatives in the relevant sectors. The next crucial steps are to engage all those involved in public health promotion, service provision and advocacy at the municipal, provincial and national levels in order to incorporate AC 20/20 principles into practice and planning and thus increase the PA level of every person in Canada. Further, governments, as well as the private, not-for-profit and philanthropic sectors, should demonstrate leadership and continue their efforts toward providing the substantial and sustained resources needed to recalibrate Canadians' habitual PA patterns; this will ultimately improve the overall health of our citizens.
The European Commission did not publish a cost-benefit analysis for its 2020 climate package. This paper fills that gap, comparing the marginal costs and benefits of greenhouse gas emission reduction. The uncertainty about the marginal costs of climate change is large and skewed, and estimates partly reflect ethical choices (e.g., the discount rate). The 2010 carbon price in the ETS can readily be justified by a cost-benefit analysis. Emission reduction is not expensive provided that policy is well-designed, a condition not met by planned EU policy. It is probably twice as expensive as needed, costing one in ten years of economic growth. The EU targets for 2020 are unlikely to meet the benefit-cost test. For a standard discount rate, the benefit-cost ratio is rather poor (1/30). Only a very low discount rate would justify the 20% emission reduction target for 2020.
Three computable general equilibrium models are used to estimate the economic implications of a stylized version of EU climate policy. If implemented at the lowest possible cost, the 20% emissions reduction would lead to a welfare loss of 0.5-2.0% by 2020. Second-best policies increase costs. A policy with two carbon prices (one for the ETS, one for the non-ETS) could increase costs by up to 50%. A policy with 28 carbon prices (one for the ETS, one each for each Member State) could increase costs by another 40%. The renewables standard could raise the costs of emissions reduction by 90%. Overall, the inefficiencies in policy lead to a cost that is 100-125% too high. The models differ greatly in the detail of their results. The ETS/non-ETS split may have a negligible impact on welfare, while the renewables standard may even improve welfare. The models agree, however, that the distortions introduced by total EU package imply a substantial welfare loss over and above the costs needed to meet the climate target. The marginal, total and excess costs reported here are notably higher than those in the impact assessment of the European Commission.
This book, the 20 Political Perspectives, allows readers to know and understanddifferent political views based on western philosophers and theorists, all of which have reflectedthoughts, beliefs, and political evolution that are in some ways similar and different. Theseelements, i.e., thoughts, beliefs, and political evolution, come from those well-known personsfrom very old times to this present period.Keywords : Thought, political perspective