The Impact of Recent Changes in State and Federal Death Tax Laws on Private NonIndustrial Forest Estates in the South¹

1987 ◽  
Vol 11 (1) ◽  
pp. 17-23
Author(s):  
John B. Walden ◽  
Harry L. Haney ◽  
William C. Siegel
Keyword(s):  
Intergenerational Transfer ◽  
Economic Recovery ◽  
Tax Burden ◽  
Federal System ◽  
The South ◽  
Southern States ◽  
Tax Laws ◽  
Total Death ◽  
The Impact

Abstract The Federal Economic Recovery Tax Act of 1981 has significantly influenced the intergenerational transfer of assets. There have also been many changes since 1980 in the death tax statutes of the southern states. Both developments have important implications for private woodland estates. This article discusses recent changes at both federal and state levels. It also compares differences in total death tax burdens (federal and state) between two states with different taxing systems. The study shows that the tax burden in states with a taxing regime based on the federal system is generally less, at the first death in a typical family of four, than in states with other systems. South. J. Appl. For. 11(1):17-23.

Distribution Effects Of Gasoline Taxes In The South: Comparison Of the Expenditure and Income Approaches

2011 ◽  
Vol 10 (4) ◽  
pp. 41
Author(s):  
Mary Fish ◽  
Doug Waggle ◽  
Hoseong Kim
Keyword(s):  
Urban Areas ◽  
Permanent Income ◽  
Tax Burden ◽  
Total Expenditure ◽  
Motor Oil ◽  
The South ◽  
Gasoline Tax ◽  
Southern States ◽  
Expenditure Data ◽  
Gasoline Taxes

Variations in the spending on gasoline and motor oil by quintiles are determined using both an income and expenditure base. Total expenditure data in relationship to expenditures on gasoline and motor oil in the Southern urban areas in 1990 are a relatively stable percent over the first four expenditure quintiles, 4.4 to 4.5 percent. Using income before taxes, depicts a continual decrease in the percent of income spent on gasoline, as expected. In the Southern states a gasoline tax loses much of its regressivity when permanent income is used as the base, and becomes markedly regressive when income before taxes becomes the basis for determining the tax burden.

George Trenholm Sees the Future

2020 ◽  
pp. 9-18
Author(s):  
Charles D. Ross
Keyword(s):  
United States ◽  
New York ◽  
South Carolina ◽  
The United States ◽  
General Assembly ◽  
Confederate States Of America ◽  
The South ◽  
Southern States ◽  
The Right ◽  
The Impact

This chapter tells the story of George Trenholm, one of the savviest businessmen in the United States and probably the richest man in the South when the Civil War began. It describes Trenholm's international powerhouse firm that was highly respected by the powerful in New York and Europe. The chapter then turns to review the impact of Abraham Lincoln's election as president on the slaveholding Southern states and the more industrial Northern states. Three days later George Trenholm introduced a measure in the South Carolina General Assembly denouncing the election and stating that South Carolina should preserve her sovereignty by securing supplies and weapons to arm the state. As South Carolina joined Alabama, Mississippi, Louisiana, Georgia, and Florida in establishing the Confederate States of America, Trenholm started a trend that would be rapidly copied by others: he began to change the registry of his ships to British and obscuring the names of the true owners. The chapter then introduces Captain Sam Whiting, the person who paid the courtesy of dipping his US flag to the Union defenders of the fort. It investigates how both the Union and Confederate governments scrambled to put people in the right places to win the war.

The Impact of State Death Taxes on the Private Nonindustrial Forest Landowner in the South

1980 ◽  
Vol 4 (2) ◽  
pp. 88-94
Author(s):  
Scott C. Olson ◽  
Harry L. Haney
Keyword(s):  
Family Status ◽  
The South ◽  
Forest Landowners ◽  
Estate Tax ◽  
Tax Laws ◽  
Tax Levies ◽  
State Death ◽  
Asset Size ◽  
The Impact ◽  
Death Taxes

Abstract Estate tax problems peculiar to private nonindustrial forest landowners are briefly introduced. State death tax laws that owners face in the South are compared. Combined federal and state death tax levies are computed for assumed conditions of family status and asset size. Potential tax saving under special-use valuation for simulated estates is examined.

Tourism Development in the South Pacific: The Cases of Nauru and Tuvalu

2019 ◽  
Vol 39 (1) ◽  
Author(s):  
Nick Towner ◽  
Semisi Taumoepeau
Keyword(s):  
Swot Analysis ◽  
Tourism Development ◽  
Geographic Location ◽  
South Pacific ◽  
The South ◽  
South Pacific Ocean ◽  
Economic Survival ◽  
Processing Centre ◽  
Remote Island ◽  
The Impact

Abstract Tuvalu and Nauru are isolated developing island nations located in the South Pacific Ocean. In contrast to the established larger Pacific destinations such as Fiji and Tahiti, the tourism industries on both Tuvalu and Nauru are in their infancy. Tourism development in these remote island nations faces a myriad of challenges which include a lack of infrastructure, environmental susceptibility, economic vulnerability, difficulties with access and considerable distances from major tourist markets. This paper reviews tourism on Tuvalu and Nauru and evaluates their current situation regarding potential tourism development through workshops with relevant stakeholders, surveys and subsequent SWOT analysis. The results of the paper outlined a large number of challenges faced by Tuvalu and Nauru due to their geographic location but also highlighted that both Islands possess fascinating and unique features that have the potential to attract niche tourism markets. A key finding of this paper is that the tourism stimulus or potential attraction can also be the chief threat to the islands’ economic survival hence the two edges of the sword. Further research is required to assess the effect of the withdrawal of the Refugee Processing Centre on Nauru’s economy and to evaluate the impact of climate change on Tuvalu’s society and potential adaption strategies.

Productivity of corn hybrids of different fao groups depending on microfertilizers and growth stimulants under irrigation in the south of Ukraine

2016 ◽  
Vol 3 (1) ◽  
pp. 55-60
Author(s):  
Yu. Lavrynenko ◽  
R. Vozhegova ◽  
O. Hozh
Keyword(s):  
Grain Quality ◽  
Laboratory Method ◽  
The South ◽  
Corn Hybrids ◽  
Early Maturity ◽  
Effi Ciency ◽  
Grain Moisture ◽  
Grain Productivity ◽  
The Impact

The purpose of the research is to identify effi cient microfertilizers and growth stimulants considering biologi- cal features of new corn hybrids of different FAO groups under irrigation conditions in the South of Ukraine and trace their impact on grain productivity of the plants. The methods of the research are the fi eld method – to study the interaction of the research object with experimental factors of the natural environment, to register the yield and evaluate the biometrical indices; the laboratory method – to measure soil moisture, grain moisture content and grain quality indices; the statistical method – to evaluate the reliability of the obtained results; the calculation methods – for economic and energetic assessment of the growing techniques used. The results of the research. The paper defi nes the impact of microfertilizers and growth stimulants on the yield and grain quality of the corn hybrids of different maturity groups and on the economic effi ciency of growing them. The conclusions of the research. Under irrigation conditions of the Southern Steppe of Ukraine it is recommended that the following hybrids should be grown in dark-chestnut soils: early maturity DN Pyvykha, medium-early Skadovskyi, medium maturity Kakhovskyi and medium-late Arabat, using the growth stimulants – treating the seeds with Sezam-Nano and fertilizing with Grainactive at the stage of 7–8 leaves.

Sign in / Sign up

Export Citation Format

Share Document