102
Study on a European Union wide regulatory framework for levies.pdf
Study on a European Union wide regulatory framework for levies…
170
School Referenda and Ohio Department of Education Typologies An Investigation of the Outcomes of First Attempt School Operating Levies from 2002--2010.pdf
School Referenda and Ohio Department of Education Typologies An Investigation of the Outcomes of First Attempt School Operating Levies from 2002--2010
88
Assessing the affordability and thresholds of FSCS levies.pdf
Assessing the affordability and thresholds of FSCS levies
58
Subsidies and Levies as Policy Instruments to Encourage….pdf
Subsidies and Levies as Policy Instruments to Encourage…
77
Taxes and Levies on Electricity in 2011.pdf
Taxes and Levies on Electricity in 2011
89
Employment Quotas, Levies And National Rehabilitation Funds….pdf
Employment Quotas, Levies And National Rehabilitation Funds…
42
Alternative Risk-based Levies in the Pension Protection Fund for Multi-employee Schemes.pdf
This paper examines the basis of the annual levies paid to the UK s Pension Protection Fund by the Universities Superannuation Scheme, a multi-employer scheme covering approximately 380 universities and related institutions. The paper compares the payments between the two alternative participating arrangements for multi-employer pension schemes to the PPF, namely Last-Man-Standing and Segmented levies. Using an Ohlson (1980) logit model to predict the insolvency risk for higher education institutions, we find that financially distressed institutions are smaller, with higher leverage and lower earnings. By comparing the implied insolvency probabilities from the PPF risk-based levy using USS accounts with the simulated probabilities using our logit model, we estimate whether USS levies are fairly priced. Our estimates suggest that in 2006/07 USS member institutions appeared to be paying less than the fair risk-based levy. However this is because during the initial phase of the PPF the risk
30
Tax Exporting and the Business Share of Sales Tax Levies.pdf
Tax Exporting and the Business Share of Sales Tax Levies
34
Energy Levies and Endogenous Technology in an Empirical Simulation Model for the Netherlands.pdf
Energy Levies and Endogenous Technology in an Empirical Simulation Model for the Netherlands.pdfin,an,An,and,Model,for,model,AND
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