Suchergebnisse

Soon after implementation in the 1930s, the general sales taxes emerged as the largest state tax source. In 1990, income taxes produced nearly as much state revenue as did sales taxes. Although income tax revenue have increased significantly, the sales tax is not in jeopardy of being replaced in the immediate future. The sales tax still remains a vital state fiscal concern, particularly to those states without a broad individual income tax.

A letter report issued by the General Accounting Office with an abstract that begins "The U.S. Department of Agriculture's Graduate School provides extensive training opportunities to government employees and others. As a nonappropriated fund instrumentality, the Graduate School relies solely on income from the training it offers. During fiscal year 1999, the federal agencies GAO reviewed had 20 interagency agreements with the Graduate School totaling about $5.7 million. The agencies also had 531 contracts, totaling $29 million, with private companies for training and related services. The Graduate School's financial statements for fiscal year 1999 incorrectly identified the portion of revenue that was earned through interagency agreements. This misclassification occurred primarily because of the Graduate School's reporting policies."

This is a report on the impact of the Educational Credit for Exceptional Needs Children (ECENC) program as required by Act 247 of 2018. The ECENC program provides grants and parental tax credits to exceptional needs students attending private schools that meet specific eligibility requirements and that are approved by the Education Oversight Committee (EOC). Exceptional SC is a 501(c)(3) that raises and accepts funds and reviews student grant applications. The law defines qualifying students and eligible schools for participation in the ECENC program.

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO reviewed the operation of the vaccine injury trust fund and its adequacy for paying claims and administrative costs, focusing on: (1) which vaccines have accounted for the majority of trust fund expenditures, and whether the vaccines are still being widely administered; (2) how the trust fund has been affected by the addition of new vaccines; (3) whether amounts appropriated for agency administrative costs were sufficient to meet the agency's needs; and (4) the sufficiency of the trust fund balance to meet future program demands."

Testimony issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) has been grappling with modernizing its computer systems for many years. IRS's current program, commonly referred to as Business Systems Modernization (BSM), began in fiscal year 1999; about $1.4 billion has been reported spent on it to date. While progress has been made, the program continues to face significant challenges and risks. In recognition of these risks, IRS and a contractor recently completed several comprehensive assessments of BSM, including one of its Customer Account Data Engine (CADE) project, which is to modernize the agency's outdated data management system. At the request of the Subcommittee on Oversight, House Committee on Ways and Means, GAO's testimony will summarize (1) GAO's prior findings and recommendations, along with those of the recent assessments; and (2) actions IRS has taken or plans to take to address these issues."

AbstractThe concept of value‐added planning (as part of the Valuing Attractive Landscapes in the Urban Economy, INTERREG IVB North West Europe Project) is introduced in this paper to facilitate integrative planning, focusing on the benefits that use and non‐use green spaces can provide to an urban area. The aim is to stress the need to plan for, and protect, green spaces in urban areas by determining the economic values connected to the green spaces and relate that values to community benefit and local authority revenue. The paper identifies tools that can be used to determine the economic value of green spaces based on the environmental, social, and economic benefits. The first section (value) refers to the social value of green spaces as determined from the public perspective and introduces the workbench method as a tool to assist with participatory planning and capturing of the social benefits of green spaces. The second section (added) refers to the environmental benefits of green spaces and, by means of the Green Credit Tool, introduces ways to ensure the protection of the green resources in an area. The final section (planning) refers to the economic benefit of green space, bringing use values and non‐use values of green spaces together. The paper concludes with an integrative framework for value‐added planning, incorporating all the tools presented in the paper, capturing the social, environmental, and economic benefits of green spaces and relating it to community benefit and local authority revenue.