Relevant bibliographies by topics / Taxi out

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Taxi out'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Taxi out"

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Idris, Husni, John-Paul Clarke, Rani Bhuva, and Laura Kang. "Queuing Model for Taxi-Out Time Estimation." Air Traffic Control Quarterly 10, no. 1 (January 2002): 1–22. http://dx.doi.org/10.2514/atcq.10.1.1.

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Mu, Chen, and Xiang Mo Zhao. "Simulation for the 24-Hour Features of Cruising Taxi Operation System." Applied Mechanics and Materials 195-196 (August 2012): 639–44. http://dx.doi.org/10.4028/www.scientific.net/amm.195-196.639.

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The complexity of taxi operation system grows out of the inherent dynamics and randomness of taxi services. A simulation model of cruising taxi operation system is presented, through which, the dynamic features of the taxis 24-hour available service can be recurred. A new method of determining the system optimal taxi fleet size is developed. These are helpful to taxi supervisor for providing better service.
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Balakrishna, Poornima, Rajesh Ganesan, and Lance Sherry. "Airport Taxi-Out Prediction Using Approximate Dynamic Programming." Transportation Research Record: Journal of the Transportation Research Board 2052, no. 1 (January 2008): 54–61. http://dx.doi.org/10.3141/2052-07.

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Mora, Minda. "Pengaruh Kepadatan Lalu Lintas Penerbangan Pada Saat Taxi-Out Terhadap Konsumsi Bahan Bakar Pesawat Udara (Studi Kasus: Bandar Udara Internasional Soekarno Hatta)." WARTA ARDHIA 40, no. 4 (December 31, 2014): 215–22. http://dx.doi.org/10.25104/wa.v40i4.217.215-222.

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Dalam satu fase penerbangan dari bandar udara asal menuju bandar udara tujuan, pesawat udara akan mengalami beberapa fase terbang, salah satunya adalah fase taxi-out. Fase ini memberikan kontribusi yang cukup signifikan terhadap konsumsi bahan bakar pesawat udara, terutama ketika terjadi kepadatan lalu lintas pesawat udara karena waktu yang dibutuhkan pesawat udara untuk taxi-out menjadi lebih lama dari yang seharusnya. Penelitian ini bertujuan untuk menganalisis pengaruh kepadatan lalu lintas pesawat udara terhadap waktu taxi-out dan konsumsi bahan bakar di Bandar Udara Soekarno Hatta-Jakarta. Hasil perhitungan menunjukkan rata-rata 30% dari total jumlah penerbangan pada bulan Juli, Agustus dan September tahun 2014 mengalami keterlambatan keberangkatan karena terjadinya kepadatan lalu lintas pesawat udara pada saat taxi-out. Hal ini mengakibatkan kelebihan konsumsi bahan bakar pesawat udara sebesar 29% dibandingkan apabila pesawat udara dapat melakukan taxi-out dalam keadaan tanpa hambatan. [The Effect of Air Traffic Congestion on Taxi-out Time and Aircraft Fuel Consumption (Case Study: Soekarno-Hatta International Airport)] In a single flight, from the origin airport to the destination airport, the aircraft experiences several different flight phases, one of which is taxi-out phase. This taxi-out phase contributes significantly to aircraft fuel consumption particularly when air traffic congestion occurred due to the time needed in taxiing become much more longer than it should be. The aim of this research is to analyze the effect of air traffic congestion on taxi-out time and aircraft fuel consumption at Soekarno-Hatta International Airport. The results show that the average of 30% of the total number of flight in July, August, and September 2014 has been delayed due to air traffic congestion on taxi-out phase and it caused an increase of 29% on aircraft fuel consumption compared to uncongested taxi-out.
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Cheng, Luling, Xue Yang, Luliang Tang, Qian Duan, Zihan Kan, Xia Zhang, and Xinyue Ye. "Spatiotemporal Analysis of Taxi-Driver Shifts Using Big Trace Data." ISPRS International Journal of Geo-Information 9, no. 4 (April 24, 2020): 281. http://dx.doi.org/10.3390/ijgi9040281.

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In taxi management, taxi-driver shift behaviors play a key role in arranging the operation of taxis, which affect the balance between the demand and supply of taxis and the parking spaces. At the same time, these behaviors influence the daily travel of citizens. An analysis of the distribution of taxi-driver shifts, therefore, contributes to transportation management. Compared to the previous research using the real shift records, this study focuses on the spatiotemporal analysis of taxi-driver shifts using big trace data. A two-step strategy is proposed to automatically identify taxi-driver shifts from big trace data without the information of drivers’ identities. The first step is to pick out the frequent spatiotemporal sequential patterns from all parking events based on the spatiotemporal sequence analysis. The second step is to construct a Gaussian mixture model based on prior knowledge for further identifying taxi-driver shifts from all frequent spatiotemporal sequential patterns. The spatiotemporal distribution of taxi-driver shifts is analyzed based on two indicators, namely regional taxi coverage intensity and taxi density. Taking the city of Wuhan as an example, the experimental results show that the identification precision and recall rate of taxi-driver shift events based on the proposed method can achieve about 95% and 90%, respectively, by using big taxi trace data. The occurrence time of taxi-driver shifts in Wuhan mainly has two high peak periods: 1:00 a.m. to 4:00 a.m. and 4:00 p.m. to 5:00 p.m. Although taxi-driver shift behaviors are prohibited during the evening peak hour based on the regulation issued by Wuhan traffic administration, experimental results show that there are still some drivers in violation of this regulation. By analyzing the spatial distribution of taxi-driver shifts, we find that most taxi-driver shifts distribute in central urban areas such as Wuchang and Jianghan district.
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Herrema, Floris, Richard Curran, Hendrikus Visser, Denis Huet, and Régis Lacote. "Taxi-Out Time Prediction Model at Charles de Gaulle Airport." Journal of Aerospace Information Systems 15, no. 3 (March 2018): 120–30. http://dx.doi.org/10.2514/1.i010502.

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胡, 雨昕. "Aircraft Taxi-Out Time Prediction Based on Boosting Tree Model." Journal of Aerospace Science and Technology 07, no. 03 (2019): 72–79. http://dx.doi.org/10.12677/jast.2019.73009.

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Postorino, Maria Nadia, Luca Mantecchini, and Filippo Paganelli. "Improving taxi-out operations at city airports to reduce CO2 emissions." Transport Policy 80 (August 2019): 167–76. http://dx.doi.org/10.1016/j.tranpol.2018.09.002.

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Lian, Guan, Yaping Zhang, Jitamitra Desai, Zhiwei Xing, and Xiao Luo. "Predicting Taxi-Out Time at Congested Airports with Optimization-Based Support Vector Regression Methods." Mathematical Problems in Engineering 2018 (2018): 1–11. http://dx.doi.org/10.1155/2018/7509508.

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Accurate prediction of taxi-out time is significant precondition for improving the operationality of the departure process at an airport, as well as reducing the long taxi-out time, congestion, and excessive emission of greenhouse gases. Unfortunately, several of the traditional methods of predicting taxi-out time perform unsatisfactorily at congested airports. This paper describes and tests three of those conventional methods which include Generalized Linear Model, Softmax Regression Model, and Artificial Neural Network method and two improved Support Vector Regression (SVR) approaches based on swarm intelligence algorithm optimization, which include Particle Swarm Optimization (PSO) and Firefly Algorithm. In order to improve the global searching ability of Firefly Algorithm, adaptive step factor and Lévy flight are implemented simultaneously when updating the location function. Six factors are analysed, of which delay is identified as one significant factor in congested airports. Through a series of specific dynamic analyses, a case study of Beijing International Airport (PEK) is tested with historical data. The performance measures show that the proposed two SVR approaches, especially the Improved Firefly Algorithm (IFA) optimization-based SVR method, not only perform as the best modelling measures and accuracy rate compared with the representative forecast models, but also can achieve a better predictive performance when dealing with abnormal taxi-out time states.
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Gan, Yitong, Hongchao Fan, Wei Jiao, and Mengqi Sun. "Exploring the Influence of E-Hailing Applications on the Taxi Industry—From the Perspective of the Drivers." ISPRS International Journal of Geo-Information 10, no. 2 (February 16, 2021): 77. http://dx.doi.org/10.3390/ijgi10020077.

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In China, the traditional taxi industry is conforming to the trend of the times, with taxi drivers working with e-hailing applications. This reform is of great significance, not only for the taxi industry, but also for the transportation industry, cities, and society as a whole. Our goal was to analyze the changes in driving behavior since taxi drivers joined e-hailing platforms. Therefore, this paper mined taxi trajectory data from Shanghai and compared the data of May 2015 with those of May 2017 to represent the before-app stage and the full-use stage, respectively. By extracting two-trip events (i.e., vacant trip and occupied trip) and two-spot events (i.e., pick-up spot and drop-off spot), taxi driving behavior changes were analyzed temporally, spatially, and efficiently. The results reveal that e-hailing applications mine more long-distance rides and new pick-up locations for drivers. Moreover, driver initiative have increased at night since using e-hailing applications. Furthermore, mobile payment facilities save time that would otherwise be taken sorting out change. Although e-hailing apps can help citizens get taxis faster, from the driver’s perspective, the apps do not reduce their cruising time. In general, e-hailing software reduces the unoccupied ratio of taxis and improves the operating ratio. Ultimately, new driving behaviors can increase the driver’s revenue. This work is meaningful for the formulation of reasonable traffic laws and for urban traffic decision-making.
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Dissertations / Theses on the topic "Taxi out"

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Chauhan, Arjun. "Modeling and Predicting Taxi Times at Airports." Scholar Commons, 2010. http://scholarcommons.usf.edu/etd/3472.

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This research aims at providing methods in analyzing and estimating the taxi times of aircraft at airports, which are expected to be an important element for reducing taxiing delay and consequent excess fuel consumption and environmental costs. The proposed model involves a set of regression equations to model the taxi-out and taxi-in times at airports. The estimated results can be used to calculate the nominal taxi times, which are essential measures for evaluating the taxiing delays at airports. Given the outcomes of the regression model, an iterative algorithm is developed to predict taxi times. A case study at LGA shows that the proposed algorithm demonstrates higher accuracy in comparison to other algorithms in existing literature.
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Gualandi, Ettore. "Taxibot: Analisi dei benefici derivanti dall'introduzione di un veicolo semi-robotico per dispatch towing. Un'applicazione all'aeroporto Guglielmo Marconi di Bologna." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2015. http://amslaurea.unibo.it/8414/.

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Valutazione degli impatti economici ed ambientali derivanti dall'introduzione di un veicolo semi-robotico prodotto dall'israel aerospace industries che permette di eseguire il rullaggio con i motori principali dell'aeromobile spenti. Vengono valutati gli aspetti tecnici legate alle criticità e alle procedure di dispatch towing. Viene valutato il beneficio economico delle compagnie aeree derivante dal risparmio di cherosene.
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Mawire, Patrick N. "The tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/803.

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This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.
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Pillay, Neermala Neelavathy. "Assessed losses: the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/1670.

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Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that incurs an assessed loss to carry forward the balance of assessed loss incurred, to be set off against taxable income earned in or added to losses incurred in future years. The issues regarding the carry forward of assessed losses in terms of section 20 is complex and in terms of the said section, a company is only entitled to set off its assessed loss from the previous year against its taxable income in the current year, if the taxpayer has carried on a trade during the current year and has derived income from that trade. Under the provisions of section 20(2A), a taxpayer other than a company can utilise an assessed loss even if no trading has been conducted. Assessed losses of natural persons, may however be ring-fenced. The aim of this treatise was twofold. Firstly it was to gain clarity on the „trade‟ and „income from trade‟ issues and secondly to compare South African legislation with that of Australia, with a view to recommending a change in our rules regarding the treatment of assessed losses in the context of companies. The critical lessons to be learned from the cases presented, is that liquidators, creditors and others must ensure that the company continues trading in order to x keep the assessed losses valid. Realisation of assets (including stock), and the collection of outstanding debts during liquidation does not constitute the carrying on of a trade in terms of s 20(1). The continuity of trade is an important element in regard to the carry forward of assessed losses to be utilised in the current and future years. Therefore it is important that a company carries on some activity that falls within the definition of trade. In the landmark case of SA Bazaars, it was held that a company did not have to trade continuously throughout the year to qualify for the set-off of the assessed loss or carry forward of the assessed loss, that is, to trade for say part of the year. The court however left open the issue of whether it was necessary to derive income from that trade. In order to clarify the issues regarding assessed losses, SARS issued Interpretation Note 33 granting taxpayers a concession in certain cases where a company has traded, but not derived income from that trade. But in ITC 1830, the court ruled that a company must trade and must derive income from that trade in order to carry forward its assessed loss, which effectively means that SARS cannot apply Interpretation Note 33. SARS does not have the authority to make concession which is contrary to the wording of the Act. xi In Australia, operating losses can be carried forward indefinitely to be set-off against future income, provided a company meets the more than 50% continuity of ownership test. Where the continuity test fails, losses can be deducted if the same business is carried on in the income year (the same business test). From the research conducted and in order to solve the issues surrounding the carry forward of assessed losses it was suggested that one of the following be adopted :- The method used in Australia for the carry forward of assessed losses., or A decision of the Supreme Court of Appeal is needed for a departure from the literal meaning of the words pertaining to the requirements regarding the carry forward of assessed losses. Furthermore, to clarify the definition of „income‟, as used in the context of s20, is it gross income less exempt income or taxable income?. If section 20 relates to taxable income, then an assessed loss will never be increased, which it is submitted, is not what the legislature intended. Section 20 ought to be revisited to eliminate any uncertainty about the income requirement and in the context in which the word „income‟ is used in that section.
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Cardoso, Bernardo João Barros. "A tributação das sociedades na União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10976.

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Mestrado em Ciências Empresariais
Este trabalho foca-se na evolução da tributação sobre o rendimento das sociedades nos 27 Estados-membros (EM) da União europeia (UE), recorrendo a quatro categorias de indicadores: o imposto sobre as sociedades em relação ao Produto Interno Bruto (PIB), o imposto sobre as sociedades em relação à tributação total, as taxas estatutárias ou nominais de tributação e as taxas médias implícitas de tributação. Estes quatro indicadores são analisados no período compreendido entre 1998 a 2009. Os principais objetivos consistiram em analisar a atual situação da tributação na UE e Zona Euro em 2009, compreender a evolução e as principais tendências do período em análise e comparar a posição de Portugal. Foram também analisados, a relação entre a variação das receitas em % do PIB e a variação da taxa estatutária, assim como a relação entre a variação das receitas em % do PIB e a variação da taxa média implícita. Os resultados indicam que em média o nível de tributação sobre as sociedades diminuiu significativamente na maioria dos EM da UE, incluindo Portugal e Espanha, com as taxas médias de tributação e as taxas médias implícitas a corroborarem esta tendência. Contudo, é importante referir que os dados relativos ao período compreendido entre 2007 e 2009 registaram uma diminuição significativa em todos os indicadores, resultado da conjuntura económica desfavorável. Constatou-se igualmente que a maioria dos EM registou uma diminuição das receitas em % do PIB face à respetiva diminuição tanto da taxa estatutária como da taxa média implícita.
This work focuses on the evolution of the income taxation in the Member States` corporations of the European Union, and is based on four categories of indicators. These are the corporate income tax (CIT) as % of GDP, CIT as % of total taxation, the statutory taxation rates and the implicit tax rates in %. These four indicators were analysed from 1998 to 2009. The main objectives consisted of analyzing the current tax situation in the European Union and the Euro Zone in 2009, of understanding the evolution and main trends during the period under examination and of comparing the positions of Portugal and Spain. An analysis followed of the relation between the GDP variation of income in % and the variation of the statutory tax, as well as the relation between the variation of the GDP income in % and the variation of the implicit tax rate. The results indicate that on average the corporate income tax decreased significantly in the majority of the European Union Member States, including Portugal and Spain. However, it is important to mention that the data related to the period between 2007 and 2009 registered a significant decrease in all the indicators as a result of the unfavorable economic situation. It was also possible to observe that the majority of the Member States showed a decrease in the revenues as a % of GDP against a corresponding decrease both in the statutory tax rate and implicit tax rate.
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Selvén, Sebastian. "In or out – the privilege of taxation : The half-shekel and the temple tax in the Talmud Yerushalmi." Thesis, Uppsala universitet, Gamla testamentets exegetik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226109.

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Brien, Spencer T. "Three essays on the formation and finance of local governments." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.

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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.
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Han, Junghee. "Effects of Restaurant Tax and Price Increases: Implications for Managers, Policy Makers, and Lobbyists." UKnowledge, 2013. http://uknowledge.uky.edu/mat_etds/3.

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Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in restaurant demand were tested using the following independent variables: type of restaurant, menu offering, frequency, expense, and location. Self-administered online surveys were distributed to adult residents in Kentucky, which yielded a sample size of 1,263 individuals. Paired sample t test was applied to make comparison between scenario 1 (current) and scenario 2 (3%) and scenario 1 (current) and scenario 3 (JND). Findings showed that demand patterns in each class of city would be affected by increases in taxes and prices.
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Pereira, Vinicius Vale. "Uma abordagem GVAR de previsões de taxas de câmbio." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/15643.

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O presente trabalho propõe um modelo de previsão simultânea de taxas de câmbio de vários países utilizando a abordagem GVAR e analisa a qualidade destas previsões. Para isso foram utilizados dados de 10 países ou regiões de taxa de câmbio, taxas de juros e nível de preços com frequência mensal entre 2003 e 2015. As previsões foram feitas utilizando janela móvel de 60 meses e avaliadas através da comparação dos erros quadráticos médios contra o benchmark padrão, o random walk, e dos testes de Pesaran e Timmermann e de Diebold e Mariano. Foram feitas previsões out-of-sample para horizontes de 1, 3, 12 e 18 meses. Os resultados mostram que o modelo proposto não consegue superar sistematicamente o random walk, contudo apresenta algum poder de previsão em alguns casos específicos
This paper proposes a model that simultaneously forecasts foreign exchange rate for several countries using the GVAR framework and analyzes the quality of these forecasts. For this purpose, data from 10 countries or regions regarding exchange rates, interest rates and price levels on a monthly basis between 2003 and 2015 was used. The forecasting was performed using a 60 months moving window and the evaluation of these was performed comparing the root mean square errors against the standard benchmark, the random walk, and by Pesaran-Timmermann and Diebold-Mariano Tests. Out-of-sample forecasts were estimated for horizons of 1, 3, 12 and 18 months. The results show that the model cannot systematically outperform the random walk, although it has some predictive power in some specific cases.
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Vojtíšková, Kristýna. "Daňové aspekty mezinárodního pronájmu pracovní síly." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76883.

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V České republice se v 90. letech objevil v oblasti přeshraničního zaměstnávání pracovníků nový fenomén, a sice mezinárodní pronájem pracovní síly. Práce sumarizuje ošetření této struktury jednak v oblasti pracovněprávní a imigrační, ale zejména v oblasti daně z příjmů. Pro úplnost jsou zmíněny i aspekty související s daní z přidané hodnoty a opomenuta nejsou ani pravidla v oblasti povinného sociálního a zdravotního pojištění. Na závěr je mezinárodní pronájem pracovní síly stručně porovnán s jinými alternativami zaměstnávání pracovníků, kterými jsou přímé zaměstnání na základě uzavřené pracovní smlouvy a vyslání pracovníků v rámci poskytování služeb.
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Books on the topic "Taxi out"

1

United States. Urban Mass Transportation Administration, Comsis Corporation, and Transportation Systems Center, eds. Shared ride taxi feeder service in Memphis, TN. Washington, D.C.]: U.S. Dept. of Transportation, Urban Mass Transportation Administration, 1988.

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Blyton, Enid. Oui-Oui chauffeur de taxi. Paris: Hachette, 1990.

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Hicks, Greta P. IRS inside and out. 2nd ed. La Mesa, CA: Western Schools Press, 1993.

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Rhee, Syngman. Ilbon kŭ kamyŏn ŭi silchʻe: Tasi nŭn chong ŭi mŏnge rŭl meji malla = Japan inside out. Sŏul: Taehan Ŏlloninhoe, 2007.

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Massey, William E. How to get top tax mileage out of business cars. New York, N.Y: Research Institute of America, 1992.

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Lucas, Katera, Ngalewa Erasto, and Research on Poverty Alleviation (Tanzania), eds. Outsourcing revenue collection to private agents: Experiences from local authorities in Tanzania. Dar es Salaam, Tanzania: Published for Research on Poverty Alleviation by Mkuki na Nyota Publishers, 2009.

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Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a workshop. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1216379.

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The textbook implements a practice-oriented approach to the educational process. In addition to the tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks. It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, tax payers and tax agents as subjects of tax legal relations; state bodies involved in tax legal relations; accounting and reporting on taxes in tax inspections; tax administration; the system of customs payments in the Russian Federation; state duty. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. It is intended for students of secondary vocational education institutions studying in the enlarged group of specialties 38.00.00 "Economics and Management".
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Zaritsky, Howard M. Waiting out EGTRRA's sunset period: Practical planning while Congress debates estate tax repeal. Valhalla, NY: Warren, Gorhan & Lamont of RIA, 2004.

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Massey, William E. How to get the biggest tax benefit out of business travel and entertainment. [Englewood Cliffs, NJ]: Maxwell Macmillan, 1991.

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Corpening, Gene. Whistle-blower: How to blow the IRS out of the water (or state dept. of revenue). Granite Falls, NC: Alice Pub., 1998.

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Book chapters on the topic "Taxi out"

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Raju, Totakura Bangar, Sheetal Khanka, Arun Kumar Jagadeesan, and Ashwani Khanna. "Study of Carbon Emission During Taxi-Out Operation at International Airport, India." In Springer Proceedings in Earth and Environmental Sciences, 323–40. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79065-3_26.

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Polidoro, Beth. "Taxa and Habitat Conservation." In Fishes Out of Water, 349–68. Boca Raton : Taylor & Francis, 2017. | Series: CRC marine science series: CRC Press, 2017. http://dx.doi.org/10.1201/9781315119861-14.

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Heim, John J. "Does the Gale and Orszag Hypothesis Explain Tax and Spending Effects Better in Recessions Than Non-recession Periods?" In Crowding Out Fiscal Stimulus, 239–49. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-45967-7_15.

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Barber, Joanne, Ken Gale, Gorell Luci Barnes, Chara Lo, Viv Martin, Jelena Nolan Miljevic, Sue Porter, et al. "Riffing off Tami: Tami Spry's Performative Call and Our Collaborative Response." In Artful Collaborative Inquiry, 92–129. London: Routledge, 2021. http://dx.doi.org/10.4324/9780367854843-8.

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Smatrakalev, Georgi. "Is Tax Evasion Our National Sport? The Bulgarian Case." In The Ethics of Tax Evasion, 371–85. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-1287-8_23.

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Cohan, Frederick M. "Genomes reveal the cohesiveness of bacterial species taxa and provide a path towards describing all of bacterial diversity." In Trends in the systematics of bacteria and fungi, 282–300. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789244984.0282.

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Abstract This book chapter argues that bacterial systematists of the mid-20th century fortuitously created a species-level systematics that actually fits an important universal theory of speciation by discussing taxonomy would allow us to infer the important characteristics of any unknown organism once we classify it to species. It turns out, unexpectedly, that bacterial species taxa share a species-like property with the species taxa of zoology and botany. While recombination within species taxa of all these groups fails to prevent diversification within species, recombination nevertheless appears to act universally as a force of cohesion within species taxa. That is, recurrent recombination within species limits neutral sequence divergence within species taxa of plants, animals, and bacteria; recombination also allows a sharing of generally adaptive genes across a species range. The 95% ANI criterion that demarcates the traditionally defined species taxa of bacteria fortuitously also yields groups of bacteria that are subject to the species-like property of cohesion, where recombination prevents neutral sequence divergence among ecotypes within a species. Use of the ANI criterion, then, not only provides an easily used algorithm for demarcating bacterial species; it also places bacterial demarcation on the same theory-based foundation as the species taxonomy of animals and plants.
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Cumming, Douglas, and Sofia Johan. "Venture Capital and Private Equity in Canada: Phasing Out an Inefficient Tax Credit." In Private Equity, 579–602. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267011.ch24.

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May, Tom W. "Identification of fungi: background, challenges and prospects." In Trends in the systematics of bacteria and fungi, 21–29. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789244984.0021.

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Abstract This chapter introduces the kingdom Fungi, and other organisms referred to as fungi, as background for discussion of issues around the identification of fungi. The process of identification is sketched out, particularly with reference to names, taxa and taxon concepts, which is important to recognize as potentially changing over time. Some challenges in the identification of many fungal species are also presented.
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Ye, Wei-min, and David J. Hunt. "Measuring nematodes and preparation of figures." In Techniques for work with plant and soil nematodes, 132–51. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781786391759.0132.

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Abstract This chapter focuses on the importance of accurate measurements for the description and identification of nematodes. Differences, albeit small yet consistent, can, if accurately recorded, be important for distinguishing taxa at the species level, although the usefulness and reliability of these characters may only be applicable to certain taxa. Measurement errors resulting from the calibration of the optical system, operator accuracy or even by the same operator measuring the same specimen but on different occasions, are discussed. The effects of the way in which nematodes are prepared for study in temporary water mounts and the killing, fixing and processing methods employed, as does the way in which the slide mount is made, on the morphometric characters of nematodes are also pointed out.
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Ye, Wei-min, and David J. Hunt. "Measuring nematodes and preparation of figures." In Techniques for work with plant and soil nematodes, 132–51. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781786391759.0007.

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Abstract This chapter focuses on the importance of accurate measurements for the description and identification of nematodes. Differences, albeit small yet consistent, can, if accurately recorded, be important for distinguishing taxa at the species level, although the usefulness and reliability of these characters may only be applicable to certain taxa. Measurement errors resulting from the calibration of the optical system, operator accuracy or even by the same operator measuring the same specimen but on different occasions, are discussed. The effects of the way in which nematodes are prepared for study in temporary water mounts and the killing, fixing and processing methods employed, as does the way in which the slide mount is made, on the morphometric characters of nematodes are also pointed out.
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Conference papers on the topic "Taxi out"

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Amblard, Alexandre, Sarah Youlton, and William J. Coupe. "Real-Time Unimpeded Taxi Out Machine Learning Service." In AIAA AVIATION 2021 FORUM. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2021. http://dx.doi.org/10.2514/6.2021-2401.

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Balakrishna, Poornima, Rajesh Ganesan, Lance Sherry, and Benjamin S. Levy. "Estimating Taxi-out times with a reinforcement learning algorithm." In 2008 IEEE/AIAA 27th Digital Avionics Systems Conference (DASC). IEEE, 2008. http://dx.doi.org/10.1109/dasc.2008.4702812.

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Kondo, Akira. "Revisiting a taxi-out time in the ASPM environment." In 2012 Integrated Communications, Navigation and Surveillance Conference (ICNS). IEEE, 2012. http://dx.doi.org/10.1109/icnsurv.2012.6218475.

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Deonandan, Indira, and Hamsa Balakrishnan. "Evaluation of Strategies for Reducing Taxi-Out Emissions at Airports." In 9th AIAA Aviation Technology, Integration, and Operations Conference (ATIO). Reston, Virigina: American Institute of Aeronautics and Astronautics, 2009. http://dx.doi.org/10.2514/6.2009-6926.

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Deonandan, Indira, and Hamsa Balakrishnan. "Evaluation of Strategies for Reducing Taxi-out Emissions at Airports." In 10th AIAA Aviation Technology, Integration, and Operations (ATIO) Conference. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2010. http://dx.doi.org/10.2514/6.2010-9370.

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Yamada, Izumi, Midori Sumiya, Mark Brown, and Hisae Aoyama. "Numerical analysis of surface congestion factors for modeling of taxi-out times." In 2014 IEEE/AIAA 33rd Digital Avionics Systems Conference (DASC). IEEE, 2014. http://dx.doi.org/10.1109/dasc.2014.6979415.

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Yamada, Izumi, Midori Sumiya, Mark Brown, and Hisae Aoyama. "Numerical analysis of surface congestion factors for modeling of taxi-out times." In 2014 IEEE/AIAA 33rd Digital Avionics Systems Conference (DASC). IEEE, 2014. http://dx.doi.org/10.1109/dasc.2014.6979557.

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Khadilkar, Harshad, and Hamsa Balakrishnan. "Estimation of Aircraft Taxi-out Fuel Burn using Flight Data Recorder Archives." In AIAA Guidance, Navigation, and Control Conference. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2011. http://dx.doi.org/10.2514/6.2011-6383.

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Hotle, Susan, Bryan Baszczewski, and John Gulding. "Using ASDE-X Surveillance for Taxi-Out Time Benchmarking and Delay Estimation." In 16th AIAA Aviation Technology, Integration, and Operations Conference. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2016. http://dx.doi.org/10.2514/6.2016-3749.

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George, Elizabeth, and Shamsuddin S. Khan. "Reinforcement learning for taxi-out time prediction: An improved Q-learning approach." In 2015 International Conference on Computing and Network Communications (CoCoNet). IEEE, 2015. http://dx.doi.org/10.1109/coconet.2015.7411275.

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Reports on the topic "Taxi out"

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Rosen, Harvey. The Marriage Tax is Down But Not Out. Cambridge, MA: National Bureau of Economic Research, May 1987. http://dx.doi.org/10.3386/w2231.

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Mayega, Jova, Ronald Waiswa, Jane Nabuyondo, and Milly Nalukwago Isingoma. How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/ictd.2021.007.

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The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is correct; (c) consistency – the extent to which taxpayers submit similar information in cases where the same information is required in different types of tax returns, or submitted in the same type of tax return, but for different time periods; and (d) permanence – the extent to which the returns are likely to be later modified by taxpayers.
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Carroll, Christopher. 'Risky Habits' and the Marginal Propensity to Consume Out of Permanent Income, or, How Much Would a Permanent Tax Cut Boost Japanese Consumption? Cambridge, MA: National Bureau of Economic Research, August 2000. http://dx.doi.org/10.3386/w7839.

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Kostarakos, Ilias, and Petros Varthalitis. Effective tax rates in Ireland. ESRI, November 2020. http://dx.doi.org/10.26504/rs110.

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This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance. Our findings show that distortionary taxes, e.g. on factors of production, are significantly lower while less distortionary taxes, e.g. on consumption, are higher in Ireland than most European countries. Thus, the distribution of tax burden falls relatively more on consumption and to a lesser extent on labour than capital; while in the EU average the norm is the opposite. The descriptive analysis indicates that this shift in the Irish tax policy mix is correlated with the country’s strong economic performance.
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Dejene Mamo, Bekana. The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia. Institute of Development Studies (IDS), November 2020. http://dx.doi.org/10.19088/ictd.2020.001.

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This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection. Hence, this paper argues that fiscal decentralisation in Ethiopia has mostly, at least in theory, taken the form of devolution of the power to tax and spend public money. However, on average state-level revenue can only finance up to 26 per cent of their annual expenditure. As a result, fiscal federalism in Ethiopia appears to be a form of delegation of spending responsibilities. It has to be considered in the context of a decentralised tax system, but with a transfer scheme and political hierarchy. The results are found to be robust to alternative econometric estimation techniques.
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Ayala-García, Jhorland, Sandy Dall'erba, and William C. Ridley. Externalities of extreme natural disasters on local tax capacity. Banco de la República de Colombia, July 2021. http://dx.doi.org/10.32468/dtseru.299.

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This paper studies the impact of extreme weather events on the local tax revenue across Colombian municipalities. We follow a two-step approach to evaluate to what extent a municipality’s tax revenue depends on natural disasters taking place both locally and in its trade partners. In the first step, we estimate a gravity model of bilateral trade and construct a trade flow matrix allowing us to measure the strength of the economic relationships between cities. To do so, we build a novel dataset describing the inter-city trade flows for road transported goods in Colombia for the period 2015–2019. In the second step, we use spatial models to estimate the externalities of extreme weather events. Our results reveal that natural disasters in the destination cities increase the tax revenue in the origin city. We provide evidence of the capacity of trade to mitigate the negative effects of natural disasters.
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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.

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There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra Leone and Ghana. We highlight two key sets of findings. First, tax transparency is only meaningful if it is accessible and easily understood by taxpayers and relates to their everyday experiences and priorities. In particular, we find that taxpayers do not just want basic information about tax obligations or aggregate revenue collected, but information about how much revenue should have been collected and how revenues were spent. At the same time, taxpayers do not want information to be shared with them through a one-way form of communication, but rather want to have spaces for dialogue and interaction with tax and government officials, including through public meetings and radio call-in programmes. Second, strategies to encourage taxpayer engagement are more likely to be effective where forums for engagement are perceived by taxpayers to be safe, secure, and sincere means through which to engage with government officials. This has been most successful where governments have visibly demonstrated responsiveness to citizen concerns, even on a small scale, while partnering with civil society to foster trust, dialogue and expanded knowledge. These findings have significant implications for how governments design taxpayer education and engagement programmes and how civil society actors and development partners can support more equitable and accountable tax systems. Our findings provide concrete lessons for how governments can ensure that information shared with taxpayers is meaningful and accessible. Moreover, we show that civil society actors can play important roles as translators of tax information, enablers of public forums and dialogues around tax issues, and trainers of taxpayers, supporting greater tax literacy and sustained citizen engagement.
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Ndulu, Benno, Cornel Joseph, and Karline Tryphone. Fiscal Regimes and Digital Transformation in Sub-Saharan Africa. Digital Pathways at Oxford, March 2021. http://dx.doi.org/10.35489/bsg-dp-wp_2021/01.

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In this paper we investigate how the fiscal authorities, through tax policies or fiscal incentives, can play an important role in supporting digitalisation of the economy (digital transformation) to exploit its opportunities. Our approach is to track the influence of these policies indirectly through relevant determinants of internet adoption (connectivity and user enablers). Hence, we first establish empirically the influence of these enablers on internet use by estimating a reduced form equation of determinants of internet adoption (both demand- and supply-side factors). Then we assess the influence of a country’s fiscal policy stance on some of these enablers or determinants (direction and extent) throughout the internet value chain. Using these transmission mechanisms, we estimate the influence of the fiscal regime on digitalisation. We draw on our own empirical analysis and other relevant studies to support our recommendations to the fiscal authorities. Our findings emphasise the importance of trade-offs between short-term revenue objectives and the longer-term opportunity costs of higher revenue, enabled by the large positive externality effects of the sector, generating higher social returns than those accruing privately.
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Fabiani, Andrea, Martha López, José-Luis Peydró, Paul E. Soto, and Margaret Guerrero. Capital Controls, Domestic Macroprudential Policy and the Bank Lending Channel of Monetary Policy. Banco de la República, June 2021. http://dx.doi.org/10.32468/be.1162.

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We study how capital controls and domestic macroprudential policy tame credit supply booms, respectively targeting foreign and domestic bank debt. For identification, we exploit the simultaneous introduction of capital controls on foreign exchange (FX) debt inflows and an increase of reserve requirements on domestic bank deposits in Colombia during a strong credit boom, as well as credit registry and bank balance sheet data. Our results suggest that first, an increase in the local monetary policy rate, raising the interest rate spread with the United States, allows more FX-indebted banks to carry trade cheap FX funds with more expensive peso lending, especially toward riskier, opaque firms. Capital controls tax FX debt and break the carry trade. Second, the increase in reserve requirements on domestic deposits directly reduces credit supply, and more so for riskier, opaque firms, rather than enhances the transmission of monetary rates on credit supply. Importantly, different banks finance credit in the boom with either domestic or foreign (FX) financing. Hence, capital controls and domestic macroprudential policy complementarily mitigate the boom and the associated risk-taking through two distinct channels
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