Community Options to Fund Aging Services: A National Study to Track Local Initiatives

The majority of federal support for older people needing in-home services and supports comes from the Medicaid program. However, less than 10% of older people are eligible for Medicaid and to receive long-term services, a person must have a severe disability. Many older people with moderate levels of disability or those who are not impoverished are not eligible. In response to these system limitations, some counties across the nation have developed alternative funding strategies, such as property tax levies, to better serve older members of their communities. After identifying 15 states with such initiatives, a survey was distributed to 414 contacts within these states, with a response rate of 55%. Respondents included organizations such as area agencies on aging, councils on aging, and county departments on aging. Local funding varied within and across states, with annual funding ranging from $8,000-$47 million. Most commonly provided services with local funds include home-delivered (81%) and congregate (73%) meals, transportation (61%), and homemaker services (49%). A majority of programs (63%) indicated that local funds are used to provide at least one family or friend caregiver service. This study is the first compilation and description of locally-funded elder service initiatives in the U.S. Locally-funded initiatives can help older people with long-term services needs continue to live in their own homes and communities. On the other hand, some have raised questions about whether this is a good approach to funding aging services, raising concerns that this will lead to further inequities across states and communities.

Trade, Taxation, and Population

The chapter presents three main variables that impacted how and why Sami land use changed in the early modern period. The first one is trade, that gained importance in the seventeenth century with fundamental changes in its infrastructure. Sami households accumulated a surplus in their growing herds of domesticated reindeer. The other variable is taxation and it was a complicated task for the government. They tried different methods for taxing Sami before they finally decided on a collective tax paid in money in 1695. It meant lowered tax levies and a more predictable tax for individual Sami. It had a positive effect on the household economy as well as on population numbers in the eighteenth century. The last variable to be defined is population size.

Spline Nonparametric Regression Model for Local Revenue in Central Sulawesi

Local Own-source Revenue (LOR) is all regional revenue that comes from the region's original economic resources. It is very important to identify it by researching and determining the Regional Local Own-source Revenue (LOR) by properly researching and managing the source of revenue so as to provide maximum results. Central Sulawesi Province itself has Local Own-source Revenue (LOR) in the Regional Revenue and Expenditure Budget of the 2018 Budget Year has reached Rp1 trillion. The increase or decrease in growth of local revenue is influenced by the amount and type of tax, levies collected by local governments and the lack of incentives for the management apparatus to carry out tax collection and levies. This study uses spline regression analysis because the data of the Local Own-source Revenue (LOR) in Central Sulawesi in 2018 does not have a pattern so that it fits perfectly with that method. Then after processing the data obtained the results of spline nonparametric regression modeling using the optimal knots point obtained from the minimum GCV value. The best spline nonparametric regression model is written as follow . It can be concluded that in Central Sulawesi in 2018 the lowest Local Own-source Revenue (LOR) value was Banggai Laut Regency with 21,776 billion rupiahs and the highest Local Own-source Revenue (LOR) value was Palu City at 267,402 billion rupiahs.

Overseer of the Poor

The year George Washington was finishing his first term as president, 1792, William Larned was beginning his first term as overseer of the poor for Providence, Rhode Island. Larned would be reelected for another thirty-five one-year terms and arguably exercised more authority over locals than any president could. Larned’s long career in this little-known but powerful local government position illustrates several aspects of early American poor laws. Overseers of the poor could be lifesavers to locals in need. They could also upend lives, forcing families out of town. They controlled the largest portion of local tax dollars, which dwarfed state and federal tax levies from the individual taxpayer’s perspective. Overseers used these tax dollars to provide food, housing, healthcare, and other necessaries to people in need. An ancillary benefit was that these dollars also buoyed the incomes of local government relief contractors.

Non-tax Burden Management as a Manner of Increasing Fiscal Competitiveness – The Experience of Bosnia and Herzegovina

In this paper, we analyze the new system of improving fiscal transparency in Bosnia and Herzegovina (BiH) and its ability to contribute to increasing fiscal competitiveness. BiH has a specific system of fiscal federalism and decentralization, with four fiscal jurisdictions of disproportionate jurisdiction. By introducing the fiscal register as a public document, fiscal jurisdictions seek to increase fiscal transparency, discourage the introduction of new non-tax levies, reduce existing non-tax levies and eliminate parafiscal levies. In this paper, we investigated whether the new legislation allow for the achievement of these goals. Using the method of qualitative analysis, we concluded that rigorous conditions for entering public tax in the fiscal register and the legal provision that there is no obligation to pay any public tax if it is not entered in the fiscal register are a realistic basis for increasing fiscal transparency. A higher level of fiscal transparency should strengthen the interest of businesses and citizens in the non-tax burden and increase pressure on the government to reduce it. In order for a higher level of fiscal transparency to have an impact on increasing fiscal competitiveness, reforms of government institutions and changes in the way public money is spent are necessary.

THE ASSESSMENT OF TAX POTENTIAL OF THE AGRARIAN SECTOR OF THE SARATOV REGION ECONOMY

The authors considered the problematic issues of assessment and the directions of improvement of the tax potential application efficiency at the regional and municipal levels as the fill rate of their budgets mainly depends on tax revenues. In this regard, the issues of objectivity of the assessment of tax potential and the possibility of its increase are of great interest for municipal administrations and bodies of the legislative power of beneficiary regions. The authors evaluated the aggregate taxable entities at macro-and micro-levels. The study identified the possibility of using tax potential when assessing the level of impact of taxation on the formation of the conditions for enterprise growth. The authors discovered the interrelation between tax potential at the macro-level and the priority directions choice for the region’s development, analyzed the structure of taxpayers, and determined their role in the formation of the Saratov Region revenue. The paper substantiates the significance of each type of tax, levies, and charge in the formation of the consolidated budget of the region. The authors focus on the types of taxation regimes of agricultural organizations, the size of their tax burden. The paper includes the analysis of tax payment flows, as well as presents the list of obligations of agricultural producers to pay taxes depending on the selected taxation regime. The authors analyzed the influence of tax returns from agroindustrial complex activity on the formation of the Saratov Region revenue, evaluated the taxation of agriculture by the types of taxes, and calculated the tax potential of agricultural producers. The study identified the problems and specified several meaningful measures, which allow identifying the reserves aimed at increasing the level of tax potential of the region and municipal entities.

Quasar de Valors SICAV SA, Orgor de Valores SICAV SA, GBI 9000 SICAV SA and Alos 34 SL v. Russian Federation

205Jurisdiction — Dispute — Expropriation — Whether jurisdiction under the BIT was limited to the determination of the amount or method of payment of the compensation due for expropriation — Whether the tribunal had jurisdiction to determine that an expropriation had occurred — Whether there was a dispute between the parties concerning the existence of an expropriation — Whether the claimants had to resort to diplomatic protection or municipal courts to establish that an expropriation had occurredMost-favoured-nation treatment — Dispute — Interpretation — Whether investors could invoke the broader dispute resolution clauses of other BITs by virtue of most-favoured-nation treatment — Whether access to international arbitration fell within the scope of most-favoured-nation treatmentInterpretation — Intention — Evidence — Object and purpose — VCLT, Article 31 — Whether there was evidence that the parties to the BIT intended to exclude the determination of expropriation from jurisdiction — Whether the object and purpose of the BIT would be frustrated by excluding from jurisdiction the determination of expropriationJurisdiction — Foreign investor — Legal personality — Whether investment vehicles that lacked legal personality under municipal law satisfied the meaning of investor under the BITJurisdiction — Investment — Depository receipts — Territory — Whether depository receipts constituted an investment under the BIT — Whether depository receipts were an investment made in the territory of the StateAdmissibility — Notice — Whether the claimants failed to give adequate notice — Whether the State was barred from raising a belated objection on the adequacy of notice during the proceedingAdmissibility — Abuse of process — Third-party funding — Double recovery — Whether the claimants had engaged in an abuse of process because their claims were funded by a third party — Whether there was any risk of double recovery from arbitrations arising from the same measuresExpropriation — Taxation — Judicial act — Whether tax levies were arbitrary or discriminatory — Whether the State had prevented a company from honouring its disputed tax debt — Whether tax delinquency was an excuse for seizing assets and transferring them to State-owned entitiesRemedies — Damages — Standard of compensation — Valuation date — Whether compensation should cover the claimants’ proportionate share of an expropriated entity’s market value — Whether compensation had to be assessed at the time when an expropriated entity was removed from the register of companies or at an earlier date — Whether the value of the 206investment could be determined by the price of shares as they would have been traded on the stock market — Whether the date proposed by the claimants as the date of the last reliable stock price was acceptable — Whether a reduction was warranted because the claimants had speculated in distressed stockCosts — Third-party funding — Whether the allocation of costs was affected by the claimants’ funding by a third party — Whether the State’s failure to make advance payments affected the allocation of costs

Deterrent tax fraud in nigeria: a causal factor and conceptual review

Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.

Local Initiatives to Fund Services for Elders: Increased Community Recognition of the Importance of Social Care

Despite the growing number of older adults in the U.S., federal and state funding for non-medical supportive services remains limited. Recent work reports that states with a more generous supply of supportive services, including home delivered meals and personal care, have fewer low care residents in nursing homes. To boost this supply, some local communities across the nation are exploring alternative funding sources. Our review found 400 local communities across 15 states using voter-approved local revenue streams to fund aging services, such as property tax levies and payroll and sales taxes, and that this strategy has been politically popular. In this paper we provide results from the first national survey of these local communities. Study results found considerable variation by state in number and scope of local initiatives, with Ohio and Michigan each reporting about 70 communities with local property tax levies, while California and Washington had only one community each using this approach. Local programs ranged in size from generating less than $25,000 in annual revenue to more than $35 million. The organizational structure for these programs, and the administrative approaches, such as the use of care managers, varied by state and community. Programs provided an array of services, but typically included traditional social care services such as home delivered meals, homemaker/personal care, transportation, and home emergency response systems. Criteria for program participation also varied, but most were targeted to serve older adults with disability who did not meet Medicaid financial or functional eligibility criteria.

Hotel and Restaurant Tax Domination as a Source of Local Revenue of Badung Regency: A Study Amidst the Covid-19 Pandemic Era

Pandemic Covid-19 has put significant pressure on the tourism sector and has an impact on the realisation of hotel and restaurant tax revenues in Badung Regency. This condition requires strategic steps from the Badung Regency Government to realize optimal tax revenue. The aims of this study is to examine the steps taken by the Badung Regency Government to optimise the regional tax collection from Hotel and Restaurant Taxes. This paper provides a qualitative study. Research informants are all officials in the Badung Regional Revenue Agency (Bapenda Badung Regency) as the Regional Apparatus Organization (OPD) in charge of carrying out hotel and restaurant tax levies. Data collection techniques are observation, interview and documentation study. Data collection through interview is carried out in depth and when in saturated condition will end. This study obtained results that the strategic steps taken by the Badung Regency Government in an effort to optimize the reception of Hotel and Restaurant Taxes, include (1) Utilization of Information Technology, (2) Dissemination and Education, (3) Issuance of Regulations, (4) Tax Extensification, (5) Tax Intensification, (6) Monitoring and Evaluation and (7) Legal Supremacy.