04990nam 2200721Ia 450 991045128520332120210617014500.01-281-22322-097866112232290-226-11061-310.7208/9780226110615(CKB)1000000000414678(EBL)408264(OCoLC)268793711(SSID)ssj0000153934(PQKBManifestationID)11164496(PQKBTitleCode)TC0000153934(PQKBWorkID)10406228(PQKB)10943685(MiAaPQ)EBC408264(DE-B1597)535528(OCoLC)824143737(DE-B1597)9780226110615(Au-PeEL)EBL408264(CaPaEBR)ebr10216905(CaONFJC)MIL122322(EXLCZ)99100000000041467819840926d1985 uy 0engurnn#---|u||utxtccrFederal tax policy and charitable giving[electronic resource] /Charles T. ClotfelterChicago University of Chicago Press19851 online resource (336 p.)National Bureau of Economic Research monographDescription based upon print version of record.0-226-11048-6 Includes bibliography and indexes.Front matter --National Bureau of Economic Research --Relation of the Directors to the Work and Publications of the National Bureau of Economic Research --Contents --Preface --1. Tax Policy and Support for the Nonprofit Sector: An Overview --2. Contributions by Individuals: Estimates of the Effects of Taxes --3. Contributions by Individuals: Simulating the Effects of Tax Policies --4. Volunteer Effort --5. Corporate Contributions --6. Charitable Bequests --7. Foundations --8. Charitable Giving Behavior and the Evaluation of Tax Policy --Appendix A. Description of Pooled Data Set for Individual Contributions --Appendix B. Means, Estimated Coefficients, Variances, and Covariances for Individual Giving Equations, I975 --Appendix C. Volunteering and Giving in a Simple Model of Individual Behavior --Appendix D. Description of National Study of Philanthropy and Related Transformations --Appendix E. Calculation of Marginal Tax Rates on Corporate Income --Appendix F. Top Marginal Tax Rates on Corporate Net Income, 1936-77 --Appendix G. Comparison of Aggregate Tax-Rate Variables --References --Author Index --Subject IndexThe United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy-effected through legislation or inflation-can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.National Bureau of Economic Research monograph.Charitable bequestsUnited StatesMathematical modelsCorporationsCharitable contributionsUnited StatesMathematical modelsIncome tax deductions for charitable contributionsUnited StatesMathematical modelsVoluntarismUnited StatesMathematical modelsElectronic books.Charitable bequestsMathematical models.CorporationsCharitable contributionsMathematical models.Income tax deductions for charitable contributionsMathematical models.VoluntarismMathematical models.336.2/06336.206336.24Clotfelter Charles T140636MiAaPQMiAaPQMiAaPQBOOK9910451285203321Federal tax policy and charitable giving2125361UNINA05608nam 2200757 a 450 991080833290332120251116170450.097811185233531118523350978111852336011185233699781299315792129931579897811185233461118523342(CKB)2560000000100657(EBL)1153508(DLC) 2013003135(Au-PeEL)EBL1153508(CaPaEBR)ebr10674774(CaONFJC)MIL462829(PPN)182890961(OCoLC)825198128(MiAaPQ)EBC1153508(Perlego)1003866(EXLCZ)99256000000010065720150303d2013 uy 0engur|n|---|||||rdacontentrdamediardacarrierAir pollution prevention and control bioreactors and bioenergy /edited by Christian Kennes and María C. Veiga1st ed.Chichester, West Sussex Wileyc20131 online resource (571 pages)Description based upon print version of record.9781119943310 1119943310 Includes bibliographical references at the end of each chapters and index.Cover; Title Page; Copyright; Contents; List of Contributors; Preface; Part I Fundamentals and Microbiological Aspects; Chapter 1 Introduction to Air Pollution; 1.1 Introduction; 1.2 Types and sources of air pollutants; 1.2.1 Particulate matter; 1.2.2 Carbon monoxide and carbon dioxide; 1.2.3 Sulphur oxides; 1.2.4 Nitrogen oxides; 1.2.5 Volatile organic compounds (VOCs); 1.2.6 Odours; 1.2.7 Ozone; 1.2.8 Calculating concentrations of gaseous pollutants; 1.3 Air pollution control technologies; 1.3.1 Particulate matter; 1.3.2 Volatile organic and inorganic compounds1.3.2.1 Nonbiological processes1.3.2.2 Bioprocesses; 1.3.3 Environmentally friendly bioenergy; 1.4 Conclusions; References; Chapter 2 Biodegradation and Bioconversion of Volatile Pollutants; 2.1 Introduction; 2.2 Biodegradation of volatile compounds; 2.2.1 Inorganic compounds; 2.2.1.1 Hydrogen sulphide (H2S); 2.2.1.2 Ammonia; 2.2.2 Organic compounds; 2.2.2.1 CxHy pollutants; 2.2.2.2 CxHyOz pollutants; 2.2.2.3 Organic sulphur compounds; 2.2.2.4 Halogenated organic compounds; 2.3 Mass balance calculations; 2.4 Bioconversion of volatile compounds; 2.4.1 Carbon monoxide and carbon dioxide2.4.2 Volatile organic compounds (VOCs)2.5 Conclusions; References; Chapter 3 Identification and Characterization of Microbial Communities in Bioreactors; 3.1 Introduction; 3.2 Molecular techniques to characterize the microbial communities in bioreactors; 3.2.1 Quantification of the community members; 3.2.1.1 Microscopic direct counts; 3.2.1.2 Quantitative PCR; 3.2.2 Assessment of microbial community diversity and structure; 3.2.2.1 Biochemical methods; 3.2.2.2 Genetic fingerprinting methods; 3.2.2.3 Analysis of fingerprint data by multivariate statistical tools and diversity indices3.2.3 Determination of the microbial community composition3.2.3.1 Construction of small sub-unit (SSU) rRNA clone libraries followed by phylogenetic identification by randomly sequencing the clones; 3.2.3.2 Fluorescent in situ hybridization (FISH); 3.2.4 Techniques linking microbial identity to ecological function; 3.2.4.1 Stable isotope probing (SIP); 3.2.4.2 Microautoradiography combined with FISH (FISH-MAR); 3.2.5 Microarray techniques; 3.2.6 Synthesis; 3.3 The link of microbial community structure with ecological function in engineered ecosystems; 3.3.1 Introduction3.3.2 Temporal and spatial dynamics of the microbial community structure under stationary conditions in bioreactors3.3.2.1 Temporal stability and dynamics of the total bacterial community structure in the steady state; 3.3.2.2 Microbial and functional stratification along the biofilter height; 3.3.2.3 The microbial community structure-ecosystem function relationship; 3.3.3 Impact of environmental disturbances on the microbial community structure within bioreactors; 3.4 Conclusions; References; Part II Bioreactors for Air Pollution Control; Chapter 4 Biofilters; 4.1 Introduction4.2 Historical perspective of biofiltersIn recent years, air pollution has become a major worldwide concern. Air pollutants can affect metabolic activity, impede healthy development, and exhibit carcinogenic and toxic properties in humans. Over the past two decades, the use of microbes to remove pollutants from contaminated air streams has become a widely accepted and efficient alternative to the classical physical and chemical treatment technologies. Air Pollution Prevention and Control: Bioreactors and Bioenergy focusses on these biotechnological alternatives looking at both the optimization of bioreactors and the development oAirPollutionAirPurificationBioreactorsBiomass energyAirPollution.AirPurification.Bioreactors.Biomass energy.628.5/36Kennes C1862451Kennes C1862451Veiga María C1654321MiAaPQMiAaPQMiAaPQBOOK9910808332903321Air pollution prevention and control4468715UNINA