If experts could find the optimum output level, it would be easier to find the optimum Pigouvian tax level to achieve that optimum.

Mr. Richard Preston, executive director of the New Hampshire State Planning and Development Commission, in his remarks to the Governors Conference on Industrial Development at Providence on October 8, 1960, warned against the fallacy of attempting to attract industry solely to reduce the tax rate or to underwrite municipal services such as schools when he said: `` If this is the fundamental reason for a community's interest or if this is the basic approach, success if any will be difficult to obtain ''.

If you use a fiscal year, a year ending on the last day of any month other than December, your return is due on or before the 15th day of the 4th month after the close of your tax year.

If the last day ( due date ) for performing any act for tax purposes, such as filing a return or making a tax payment, etc., falls on Saturday, Sunday, or a legal holiday, you may perform that act on the next succeeding day which is not a Saturday, Sunday, or legal holiday.

If you mail A return or tax payment, you must place it in the mails in ample time to reach the district director on or before the due date.

If you were required to file a declaration of estimated tax for the calendar year 1961, it is not necessary to pay the fourth installment otherwise due on January 15, 1962, if you file your income tax return Form 1040, and pay your tax in full for the calendar year 1961 by January 31, 1962.

If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

If your computation on Form 1040 or Form 1040A shows you owe additional tax, it should be remitted with your return unless you owe less than $1, in which case it is forgiven.

If you file Form 1040A and the District Director computes your tax, you will be sent a bill if additional tax is due.

If the check is not good and the April 15 or other due date deadline elapses, additions to the tax may be incurred.

If you file Form 1040A and the District Director computes your tax, any refund to which you are entitled will be mailed to you.

If you file a Form 1040, you should indicate in the place provided that there is an overpayment of tax and the amount you want refunded and the amount you want credited against your estimated tax.

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

If the administration does not succeed in passing the sales tax bill, or any other tax bill, it could very well be faced this spring at the fiscal session of the Legislature with an interesting dilemma.

If one barters for a profit, one pays the appropriate tax ; if one generates a loss in the transaction, they have a loss.

If the capital gains tax rate is 50 % ( like Germany ) and the company sells the stock,

If one member ran away or married into another household or died, the rest of family continued to be responsible for the tax obligation of the family unit.

If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well.

If input tax is greater than output tax the company can claim back money from the Local Tax Authority.

If his dancers are sometimes made to look as if they might be creatures from Mars, this is consistent with his intention of placing them in the orbit of another world, a world in which they are freed of their pedestrian identities.

If a child had a single drop of Negro blood, he would revert to the ancestral line which, except as slaves under a superior race, had not made one step of progress in 3,000 years.

`` If you become a Baptist, I will not '', Ann informed her husband, but sweeping her threat aside Adoniram continued to search for an answer to the personal dilemma in which he found himself.

If man is actually the product of his environment and if science can discover the laws of human nature and the ways in which environment determines what people do, then someone -- a someone probably standing outside traditional systems of values -- can turn around and develop completely efficient means for controlling people.

If the party of Adenauer and Erhart, with 45 per cent of the vote, approaches the party of Willy Brandt, which won 36 per cent, the result would be a stiffening of the old resolve.

If there is anything which we can do in the executive branch of the Government to speed up the processes by which we come to decisions on matters on which we must act promptly, that in itself would be a major contribution to the conduct of our affairs.

If it is decided to make a small shift which may be required from military aid or special assistance funds, in order to carry out the purposes of the Mutual Security Act through this new peaceful program, this will be a hopeful sign to the world.

If we stop thinking in terms of tremendous multimegaton nuclear weapons and consider employing much smaller nuclear weapons which may be more appropriate for most important military targets, it would seem that the B-52 or B-70 could carry a great many small nuclear weapons.

If your pool is located on or near sloping ground, it may have natural drainage which is certainly more desirable than to be faced with the annual expense and labor of first pumping out the water and then scooping out all the debris.

If you have a house which heat doesn't penetrate easily, your unit will have less heat to remove.

If you will be using your car more than fifteen days, which isn't all unlikely, the daily rates drop quite sharply to $.86 a day for the Fiat 500 and to an infinitesimal $.30 a day for the Fiat 2100 Station Wagon.

If you drive greater distances than that, you'll just be skimming the surface and will never discover the enchantment, fascination and beauty which lured you in the first place to explore the hinterlands.

If he was sober, which was doubtful, he'd have him get in touch with Mr. Crombie.

If the volume is the molal volume, then Af is obtained on a molal basis which is the customary terminology of the chemists.

If one assumes that the average flux did not change between measurements, a mass-distribution curve is obtained which relates the flux of particles larger than a given radius to the inverse 7/2 power of the radius.

If we manage to keep track of a Bombus queen after she has left her feeding place, we may discover the snug little hideout which she has fixed up for herself when she woke up from her winter sleep.

If this is the case, one would expect that not only the various procedures just mentioned which alter the hypothalamic balance would influence emotional state and behavior but that emotion itself would act likewise.

If T is a linear operator on an arbitrary vector space and if there is a monic polynomial P such that Af, then parts ( A ) and ( B ) of Theorem 12 are valid for T with the proof which we gave.

If **ya is the multiple secant of **zg which passes through Af and **yb is the simple secant of **zg which passes through Af, and if Af are the points in which **ya meets **zg, and if Af is the image of Af on the generator **yb, it follows that the image of the line Af is Af.

If all the operating variables were varied simultaneously, Af operations would be required to do the same job, and as R increases this increases very much more rapidly than the number of operations required by the dynamic program.

If we define the function f ( n ) = A ( n, n ), which increases both m and n at the same time, we have a function of one variable that dwarfs every primitive recursive function, including very fast-growing functions such as the exponential function, the factorial function, multi-and superfactorial functions, and even functions defined using Knuth's up-arrow notation ( except when the indexed up-arrow is used ).

If the current account is in surplus, the country's net international asset position increases correspondingly.

If production of one good increases along the curve, production of the other good decreases, an inverse relationship.

If the frequency deviation is held constant and the modulation frequency increased, the spacing between spectra increases.

If a larger fire is necessary, the smith increases the air flowing into the fire as well as feeding and deepening the coke heart.

If water is evaporated too quickly, the membrane dries, resistance across it increases, and eventually it will crack, creating a gas " short circuit " where hydrogen and oxygen combine directly, generating heat that will damage the fuel cell.

If the political situation stabilizes, high crime levels wane, and new investment increases, tourism could take its place next to export-oriented manufacturing ( the assembly sector ) as a potential source of foreign exchange.

If the position angle of the body's Prime Meridian increases with time, the body has a direct ( or prograde ) rotation ; otherwise the rotation is said to be retrograde.

If a higher minimum wage increases the wage rates of unskilled workers above the level that would be established by market forces, the quantity of unskilled workers employed will fall.

If a company increases prices too much, then others may enter the market if they are able to provide the same good, or a substitute, at a lesser price.

If the coil is designed to be energized with alternating current ( AC ), a small copper " shading ring " can be crimped to the end of the solenoid, creating a small out-of-phase current which increases the minimum pull on the armature during the AC cycle.

If the separation is decreased by 1 Ǻ, the current increases by an order of magnitude, and vice versa.

" If Deaf people learn to read and write in their own signing system, that increases their self-esteem ", says Dianne Parkhurst.

# If demand increases and supply remains unchanged, then it leads to higher equilibrium price and higher quantity

# If demand remains unchanged and supply increases, then it leads to lower equilibrium price and higher quantity.

If ' is positive, the resistance increases with increasing temperature, and the device is called a positive temperature coefficient ( PTC ) thermistor, or posistor.

If, as observed in most cases, a substance is more dense in the solid than in the liquid state, the melting point will increase with increases in pressure.

If the payment involves the issue of new shares, it is similar to a stock split in that it increases the total number of shares while lowering the price of each share without changing the market capitalization, or total value, of the shares held.

If desmopressin reduces urine output and increases osmolarity, the pituitary production of ADH is deficient, and the kidney responds normally.

If HDI increases, there is higher rate of human capital formation in response to higher standard of education and health.

Lebesgue presents six conditions which it is desirable that the integral should satisfy, the last of which is " If the sequence f < sub > n </ sub >( x ) increases to the limit f ( x ), the integral of f < sub > n </ sub >( x ) tends to the integral of f ( x ).

If a safe pharmacological treatment can be developed – one that increases expression of lysosomal sialidase in neurons without other toxicity – then this new form of therapy could essentially cure the disease.

If these are not insulated, this increases the energy requirements of a process, and therefore the cost and environmental impact.