THE ECONOMICS OF FORESTRY VERSUS PASTURE

1971 ◽  
pp. 18-25
Author(s):  
J.B. Jackman
Keyword(s):  
Sheep Grazing ◽  
Farm Forestry ◽  
Tax Returns

The post-tax returns/acre/annum of farm woodlot scale forestry are compared with sheep siocked at 5 stock units/acre. The results are presented as a break-even timber value. This is the paint at which returns from forestry and farming are equal, thereby implying that farm forestry would be more profitable than sheep grazing at timber values above the breakeven.

ON-FARM FORESTRY DEVELOPMENT OPTIONS FOR NORTHLAND

1986 ◽  
pp. 27-32
Author(s):  
J.S. Clark
Keyword(s):  
Joint Ventures ◽  
Low Fertility ◽  
High Fertility ◽  
Financial Returns ◽  
Farm Forestry ◽  
Hill Country ◽  
Financial Position ◽  
On Farm

Agroforests and woodlots offer Northland hill country farmers investment and diversification opportunities. Agroforests have less effect on the "whole farm" financial position than woodlots, especially where a progressive planting regime is adopted and where no further borrowing is required. Establishment and tending costs for agro-forests are lower, and returns come much sooner. The proven opportunity for continued grazing under trees established in this manner, apart from a short post-planting period, further enhances the agroforesty option. Even where there is reluctance on a farmer's part to plant trees on high fertility land, the expected financial returns from agroforests on low and medium fertility land will increase the overall long-term profitability and flexibility of the whole farming operation. Woodlots may be more appropriate on low fertility areas where weed reversion is likely. Joint ventures may be worth considering where farm finances are a limited factor. Keywords: On-farm forestry development, Northland hill country, agroforestry, woodlots, diversification, joint ventures, progressive planting regimes, grazing availability.

THE PERFORMANCE OF S170 TALL FESCUE IN CANTERBURY

1974 ◽  
pp. 214-215
Author(s):  
B.R. Watkin
Keyword(s):  
New Zealand ◽  
White Clover ◽  
Tall Fescue ◽  
Trifolium Repens ◽  
Festuca Arundinacea ◽  
Sheep Grazing ◽  
Selection Of

AN Aberystwyth selection of tall fescue (Festuca arundinacea Schreb.), known as S170, was sown with certified New Zealand white clover (Trifolium repens) and re' clover (T. pratense) and compared under sheep grazing with other grass/clover pastures at the Grasslands Division Regional Station at Lincoln (Watkin, 1975) .

A REVIEW OF 10 YEARS' RESEARCH WITH RED CLOVERS UNDER GRAZING IN SOUTHLAND

1989 ◽  
pp. 181-187
Author(s):  
R.J.M. Hay ◽  
D.L. Ryan
Keyword(s):  
Tall Fescue ◽  
Red Clover ◽  
Farming Systems ◽  
Seasonal Growth ◽  
Sheep Grazing ◽  
High Quality ◽  
Late Flowering ◽  
Heavy Weight ◽  
Widespread Acceptance ◽  
Summer Growth

In a series of trials at Grasslands Gore, over 10 years, the late-flowering tetraploid red clover 'Grassland Pawera' was more productive and persistent than other red clover cultivars. The strong summer growth of Pawera meets the need for heavy-weight lamb feed and high quality forage for conservation in intensive sheep farming systems in Southland. Lenient. infrequent defoliation is necessary to maximise DM production and persistence of Pawera. The most compatible of the grasses evaluated was 'Grasslands Roa' tall fescue. However, 'Grasslands Nui' ryegrass will still be the major grass sown with Pawera owing to its widespread acceptance. In ryegrass mixtures, sowing rates of 5-7 kg/ha of red clover were needed to optimise establishment and subsequent yield. Evidence of oestrogenic activity of Pewera to sheep prompted Grasslands Division to select within Pawera for a low formononetin cultivar. Keywords: red clover, Pawera. Hamua, Turoa. G21. G22, G27. oestrogenic activity, Nui ryegrass, Roa tall fescue, Maru phalaris. Southland, sheep grazing, frequency, intensity, quality. seasonal growth

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Implicit Taxes Amid Race to the Bottom in a Global Tax Game

2020 ◽  
Vol 27 (2) ◽  
pp. 42
Author(s):  
Igor Semenenko ◽  
Junwook Yoo ◽  
Parporn Akathaporn
Keyword(s):  
Capital Mobility ◽  
Tax Rates ◽  
Corporate Tax ◽  
Firm Level ◽  
Race To The Bottom ◽  
Tax Subsidy ◽  
Tax Subsidies ◽  
Level Data ◽  
Tax Returns ◽  
Tax Hypothesis

Growing tax competition among national governments in the presence of capital mobility distorts equilibrium in the international corporate tax market. This paper is related to the literature that examines impact of international tax policies on corporate accounting statements. Employing international firm-level data, this study revisits the race-to-the-bottom hypothesis and documents that tax exemptions lowering effective tax rates relative to statutory rates increase pre-tax returns. This finding directly contradicts the implicit tax hypothesis documented by Wilkie (1992), who provided empirical evidence on inverse relationship between pre-tax return and tax subsidy. We also find evidences that relative importance of permanent versus timing component depends on the geography and that decline in corporate tax rates reduces impact of tax subsidies on profitability. Our findings suggest that tax subsidies play a different role than in 1968-1985, which was examined by Wilkie (1992). These results are consistent with the race-to-the-bottom hypothesis and income shifting explanation

The President's Tax Returns

2019 ◽  
Author(s):  
Amandeep S. Grewal
Keyword(s):  
Tax Returns

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

scholarly journals Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers

2019 ◽  
Vol 11 (4) ◽  
pp. 86 ◽  
Author(s):  
César Pérez López ◽  
María Delgado Rodríguez ◽  
Sonia de Lucas Santos
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Income Tax ◽  
Fraud Detection ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Returns ◽  
The Neural Networks ◽  
Tax Fraud ◽  
Efficiency Rate

The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neural network (MLP) models. The possibilities springing from these techniques have been applied to a broad range of personal income return data supplied by the Institute of Fiscal Studies (IEF). The use of the neural networks enabled taxpayer segmentation as well as calculation of the probability concerning an individual taxpayer’s propensity to attempt to evade taxes. The results showed that the selected model has an efficiency rate of 84.3%, implying an improvement in relation to other models utilized in tax fraud detection. The proposal can be generalized to quantify an individual’s propensity to commit fraud with regards to other kinds of taxes. These models will support tax offices to help them arrive at the best decisions regarding action plans to combat tax fraud.

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