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Timely and authoritative research on the latest issues in tax policy. Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest. This volume presents new research on taxation and public expenditure programs, with particular focus on how they affect economic behavior. John Guyton, Kara Leibel, Dayanand Manoli, Ankur Patel, Mark Payne, and Brenda Schafer study the disallowance of Earned Income Tax Credit (EITC) benefits as a result of IRS audits, and find that in post-audit years, audited taxpayers are less likely than similar non-audited taxpayers to claim EITC benefits. Janet Holtzblatt, Swati Joshi, Nora Cahill, and William Gale provide new empirical evidence on racial differences in the income tax penalty, or bonus, associated with a couple being married. Haichao Fan, Yu Liu, Nancy Qian, and Jaya Wen evaluate how computerizing value-added tax transactions in China affected the tax revenue collected from large manufacturing firms. Niels Johannesen, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg study data on the ownership of foreign bank accounts and other financial accounts as reported on income tax returns. They find that many of these accounts are in tax havens, and they discuss the impact of the Foreign Account Tax Compliance Act on tax compliance and government revenue. Louis Kaplow integrates charitable giving into an optimal income tax framework, and shows that the externalities associated with such giving are key to determining its optimal tax treatment. Finally, Roger Gordon compares caps or quantity targets on emissions with carbon taxes and points out that which one dominates can be situation-specific and depend on a number of features of the economy.

This thesis is focused on empirical examinations of commodity derivatives. Commodity futures and options are very important for companies in hedging their commodity price risks. Financial institutions participate also in commodity derivative markets either to gain exposure to commodity prices, diversify their portfolios, or hedge commodity price risk from financial transactions. But also retail investors have been more and more interested in commodity investments for some years. Because of their limited access to commodity markets, they have to rely on special commodity SFPs issued by banks. However, in contrast to derivatives with standard underlyings, such as stocks or bonds, there are various specific aspects to commodity derivatives. Especially interesting from academic as well as practitioners'point of view are the pricing relations between spot and derivative prices, which are closely linked to market fundamentals. But also from the financialization of commodity markets arise several subjects which require scientific examination. I identify in this thesis several unresolved research questions on commodity futures, options, and SFPs. This way it is possible to offer insights in derivative markets for industrial companies, financial institutions, and retail investors alike.

This volume in the Institute of Classical Archaeology's series on rural settlements in the countryside (chora) of Metaponto presents the excavation of the Late Roman farmhouse at San Biagio. Located near the site of an earlier Greek sanctuary, this modest but well-appointed structure was an unexpected find from a period generally marked by large landholdings and monumental villas. Description of earlier periods of occupation (Neolithic and Greek) is followed by a detailed discussion of the farmhouse itself and its historical and socioeconomic context. The catalogs and analyses of finds include impressive deposits of coins from the late third and early fourth centuries AD. Use of virtual reality CAD software has yielded a deeper understanding of the architectural structure and its reconstruction. A remarkable feature is the small bath complex, with its examples of window glass. This study reveals the existence of a small but viable rural social and economic entity and alternative to the traditional image of crisis and decline during the Late Imperial period.

This book provides a comprehensive analysis of the exploitation process of shovel-truck systems using modelling, analysis and calculations following specific procedures:- analyzing the reliability and accessibility of shovels- discussing the functioning of a truck-repair shop system- reliability of trucks- existence of haulers reserve- repair shop

Description based on print version record.

The Joint 6th Biennial SGA-SEG Meeting was held in Krakow in August 2001. This volume contains 274 extended abstracts, grouped thematically under 18 session titles covering topics such as lead-zinc deposits; metamorphism affecting mineral deposits; and the environmental aspects of mining.

Including Advances in Surface Engineering: An International Symposium in Honor of Professor Tom Bell and the Professor Jerome B. Cohen Memorial Symposium on Residual Stresses in the Heat Treating Industry. Volumes 1 and 2 feature over 175 papers from leading experts in heat treating and allied fields. The coverage provides a state-of-the-art overview of the most vital technologies of importance to the heat treating industry today. Several of the papers are tutorials, offering practical guidance on current applications for widely used heat treating processes.

Teach children ages birth through two with these 300 activities focused on the incremental development of young children. Observe what children are already doing, then give them varied opportunities to develop at their own pace. Simple Steps outlines a typical developmental sequence, offering children the opportunity to practice new skills in a developmentally appropriate way.