scholarly journals The First Interval: Evaluating ACT's Land Value Tax Transition

2020 ◽  
Author(s):  
Cameron Murray

• Increasing land tax rates appears to have deterred housing speculation• Future land tax obligations are already capitalised into lower land prices• Because of this, new home buyers save between $1000 and $2000 per year on mortgage costs• New housing construction has remained strong during the tax transition period• Residential rental growth is at historical lows, benefiting renting households• The distribution of land tax obligations between different types of land holders is the main political sensitivity

Author(s):  
Donatella della Porta ◽  
Massimiliano Andretta ◽  
Tiago Fernandes ◽  
Eduardo Romanos ◽  
Markos Vogiatzoglou

The second chapter covers the main characteristics of transition time in the four countries: Italy, Greece, Spain, and Portugal. After developing the theoretical model on paths of transition, with a focus on social movement participation, the chapter looks at social movements and protest events as turning points during transition, covering in particular the specific movement actors, their organizational models, and their repertoires of action and frames. The chapter focuses on two dimensions: the role of mobilization in the transition period, which implies the analysis of how elites and masses interact, ally, or fight with each other in the process, and the outcome of transitions as continuity versus rupture of the democratic regime vis-à-vis the old one. It concludes by elaborating some hypotheses on how different modes of transition may produce different types and uses of (transition) memories.


2009 ◽  
Vol 85 (4) ◽  
pp. 576-586 ◽  
Author(s):  
J. I. Chapman ◽  
R. J. Johnston ◽  
T. J. Tyrrell
Keyword(s):  

2021 ◽  
Author(s):  
Kelvin K. F. Law ◽  
Lillian Mills

Users of Exhibit 21 cannot tell whether a tax haven subsidiary is actively operating or a dormant shell company.  In this paper, we develop a new set of parsimonious measures to highlight the distinct mechanisms and tax effects of offshore sales to, as opposed to purchases from, tax haven countries, offering insights on the effects of certain types of offshoring activities on firms’ tax burdens.  Our main measure has about three times the effect of the mere existence of a haven subsidiary in explaining firms’ effective tax rates.  We detail the processes to predict the offshore activities in tax haven countries for firms without an Exhibit 21 and firms reporting no subsidiary operations in a tax haven country.  Relative to the mere mention of a tax haven subsidiary in Exhibit 21, our new measures provide a richer information set to capture different types of economic activities in tax haven countries.


2009 ◽  
Vol 4 (1) ◽  
pp. 45-64 ◽  
Author(s):  
Seong-Hoon Cho ◽  
Seung Gyu Kim ◽  
Roland K. Roberts

2020 ◽  
Vol 94 ◽  
pp. 104494 ◽  
Author(s):  
Cathy Hughes ◽  
Sarah Sayce ◽  
Edward Shepherd ◽  
Pete Wyatt

EDIS ◽  
2009 ◽  
Vol 2009 (3) ◽  
Author(s):  
Rodney L. Clouser ◽  
Ronald Muraro ◽  
Laila Racevskis ◽  
Charles Moss ◽  
Allen Morris

FE798, a 6-page report by Rodney L. Clouser, Ronald Muraro, Laila Racevskis, Charles Moss, and Allen Morris, presents the results of a 2008 land value survey to estimate the value of different types of agricultural land for geographic regions of the state. Includes references. Published by the UF Department of Food and Resource Economics, April 2009. FE798/FE798: 2008 Florida Land Value Survey: Farmland Prices Down (ufl.edu)


2000 ◽  
Vol 2 (4) ◽  
pp. 245-265 ◽  
Author(s):  
Wai-Yuan Tan ◽  
Zhengzheng Ye

Model of HIV pathogenesis in HIV-infected individuals under very general conditions. In this model, we have considered five different types of CD4(+)T cells, two different types of HIV (M-tropic versus T-tropic) as well as infected and un-infected macrophage. This is a 9-dimensional stochastic process. For this process, we have developed stochastic differential equations for different types of cells. By using these stochastic equations, we have generated some Monte Carlo data to study the stochastic behavior of the HIV pathogenesis and the HIV progression.Through Monte Carlo studies, we have revealed an acute infection stage in the early stage of the HIV infection and have confirmed the basic role played by lymph nodes and some long-lived cells such as macrophage in serving as reservoirs of HIV to escape elimination by the immune system during the long asymptomatic stage of HIV infection. The Monte Carlo results have shown that the HIV heterogeneity and diversity may be a major factor to determine the time period since infection for uninfected T cells to drop to below 200/mm3of blood. The numerical results have also confirmed our previous findings (see [1]) which concluded that the probability distributions of T cells and free HIV can be classified into three periods over time: The latent period, the transition period and the pseudo-steady period.


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