Suchergebnisse

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.

This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).

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.

Community involvement in planning and placemaking through early, inclusive participatory methods can build consensus, speed up planning and add social, economic and environmental value to projects, leading to healthier, happier and more0sustainable places. '20/20 Visions' is an inspiring and visually stimulating introduction to the practice of participatory planning. 20 worldwide case studies, spanning 1960's projects in USA to present day UK, explore the context, 0implementation and follow up of the participative design process to illustrate its effectiveness in engaging all stakeholders/communities and tackling difficult regeneration issues

This book deploys an innovative narrative device to mount an exercise in (popular) political philosophy. It presents Plato as "the Reith Lecturer" bringing up to date his critique of democracy which he began more than two thousand years ago in The Republic.Three recent "unexpected" electoral outcomes (the Brexit Referendum in the UK, the Presidential Election in the USA in 2016, and the UK General Election in 2017) allow it to focus on populism and the role it plays in understanding the logic of democracy. The book relentlessly exposes its fundamental flaw as demagoguery, relying not on high abstract philosophical/political theorising but entirely on empirical data to back up his critique. Ironically, it shows that Orwell's Newspeak is its tongue.

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.