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Tax Systems and Barriersto Great Lakes Maritime CommerceFinal ReportPrepared by:Randall K. SkalbergAssistant ProfessorAccounting DepartmentLabovitz School of Business and EconomicsUniversity of Minnesota DuluthJames A. SkurlaActing DirectorBureau of Business and Economic ResearchLabovitz School of Business and EconomicsUniversity of Minnesota DuluthOctober 2006This report represents the results of research conducted by the authors and does not necessarily represent the viewsor policies of the Great Lakes Maritime Research Institute. This report does not contain a standard or specifiedtechnique. The authors and the Great Lakes Maritime Research Institute do not endorse products or manufacturers.Trade or manufacturers’ names appear herein solely because they are considered essential to this report.Great Lakes MaritimeResearch InstituteA University of Wisconsin-Superior andUniversity of Minnesota Duluth ConsortiumResearch funded in part by the Great Lakes Maritime Research Institute
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Mission StatementThe Great Lakes Ma
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Technical Report Documentation1. Re
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TABLE OF CONTENTSOverview and Backg
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Overview and Background:During Marc
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Advisory Board:One of the first tas
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University of MichiganDr. Armin Tro
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Specific Project Awards to Universi
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- October 8, 2005 GLMRI Affiliate U
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- October 7, 2006 The 2 nd GLMRI Af
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SeawaySized Bulk Carrier Model fo
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Table of Contentspage1. Introductio
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List of FigurespageFigure 2.1: Typi
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2. BackgroundThe initial Sea Grant
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Figure 2.2: Typical Forward Plenum
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Table 3.1: BallastFree Bulk Carri
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4. Model Construction ConstraintsTh
Page 35 and 36: 6. Computational Fluid Dynamics (CF
Page 37 and 38: Figure 6.3: Velocity Vectors at the
Page 39 and 40: 8. Model ConstructionThe model of t
Page 41 and 42: 9. Potential Economic Impacts of th
Page 43: Expanding Regional Freight Informat
Page 47 and 48: ___________________________________
Page 49 and 50: Workshop participants also effectiv
Page 51 and 52: information to share with governmen
Page 53 and 54: Most of this information has been c
Page 55 and 56: A New Perspective on Information De
Page 57 and 58: • Assemble data and report inform
Page 59 and 60: Looking Ahead: Next StepsThe main o
Page 61 and 62: Again, according to MISNA, the mari
Page 63: References Cited[1] Maritime Inform
Page 67: Schematic Diagram of the Structure
Page 71 and 72: Example 1: Basic Mapping FunctionsF
Page 73 and 74: Figure B.7User now queries the port
Page 75 and 76: Example 3: Mapping the NetworkFigur
Page 77: APPENDIX CCode Specifications for G
Page 80 and 81: Michigan: 01 Alpena 19 Marine C
Page 83: APPENDIX DMeeting Participants in t
Page 88 and 89: AcknowledgementsResearch Team:UMD L
Page 90 and 91: Table of ContentsExecutive Summary.
Page 92 and 93: Great Lakes Panama Canal Commission
Page 94 and 95: Executive SummaryThis project inven
Page 96 and 97: of Minnesota is reported in 2005 do
Page 98 and 99: 1.2 Background.Figure 1: Overview o
Page 100 and 101: a user fee to support the operation
Page 102 and 103: − St. Lawrence Seaway Management,
Page 104 and 105: Chapter 2: Great Lakes Maritime Tax
Page 106 and 107: transiting the Canal or to pilot th
Page 108 and 109: 4) Tables of Assessments by Stakeho
Page 110 and 111: Table 2.4: Great Lakes Assessments
Page 112 and 113: Agreement Filing Under DelegatedAut
Page 114 and 115: Agreement Amendment FilingRequiring
Page 116 and 117: Table 2.11: Fee Assessments on Grea
Page 118 and 119: Petition for Investigation to Deter
Page 120 and 121: 2.3 Challenges of Great Lakes Marit
Page 122 and 123: Detroit District2000 St Clair River
Page 124 and 125: 2.4 Highlighting the Harbor Mainten
Page 126 and 127: some of the first taxes imposed by
Page 128 and 129: Problems with the Harbor Maintenanc
Page 130 and 131: from Europe) but not on exports is
Page 132 and 133: HMT Revenue is a Small Portion of T
Page 134 and 135: loaded at a port in the Great Lakes
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Table 3.5: U.S. Tax Collections and
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Chapter 4: Potential Economic Impac
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Chapter 5. ConclusionAnalysis of th
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[15] St. Lawrence Seaway Management
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[48] Swisher International v. Unite
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[80] Representative English. United
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Overview of Maritime Tax Inventory
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Appendix B: Commercial Maritime Ass
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Consolidated Omnibus Budget Reconci
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Tax Reform Act of 1986, P. L. 99-51
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U.S. Grains Standards Act, c.313, P
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HMT UPDATE6/01Wondering what all th
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01/01With the holding in IBM v. US,
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The HMT was assessed as a percentag
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Relying on the holding in Chevron,
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HMF REPLACEMENT PROPOSED8/98The Cli
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Depending on the source, Customs ei
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D-2
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Lake-wise cargo movements for 2002
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AcknowledgementsResearch Team:UMD C
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References ........................
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Executive SummaryBiodiesel: An Alte
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gallons per year, should be feasibl
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Chapter 3: Economic Impacts, Supply
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Biodiesel, as discussed in this rep
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volume. The byproduct glycerin ha
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A few simple “cleansing” steps
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introduction of ultra low sulfur di
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A potential problem with maritime o
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Chapter 3: Biodiesel: An Alternativ
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productive) than mandating change t
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From the U.S. domestic marine secto
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The detail in the U.S. trend for th
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Cumulative 2005 Payment Information
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Consumers:Table 3.13: Consumers’
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Chapter 4:Potential Economic Impact
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Comprehensive and detailed data cov
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EmploymentIMPLAN measures of direct
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Table 4.4: Employment, Impact from
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Table 4.8: Employment Impacts from
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Chapter 5: Conclusions and Recommen
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Studying incentives for fuel emissi
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- Emissions reduction/improvement i
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[17] U.S. Environmental Protection
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Minneosta and St. Olaf College. 200
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Table A1: Great Lakes States Soyb
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Table A4: Minnesota Producers of
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Feasibility study: Usefulness of mo
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1. AbstractThis project is a feasib
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indications about the source and th
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4. Results and DiscussionWe success
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Single track images of the sidescan
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Figure 6. Single track (detailed) s
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The multibeam data provide a detail
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Figure 11. Detailed multibeam bathy
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6. References1. Farrand, W.R., and
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Lakes Visitor Center, Marquette cit
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• I loved being treated like an h
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Appendix BGreat Lakes Maritime Tran
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Appendix CGreat Lakes Maritime Tran
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Appendix EGreat Lakes Maritime Tran
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Intermodal Freight Transport http:/
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canals, ships, lighthouses, and muc
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6. What is “Operation Taconite”
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Great Lakes Shipping: Did You Know
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Appendix GGreat Lakes Maritime Ship
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RadarPilothousePortQuarryRangeSaggi
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15 MB - Great Lakes Maritime Research Institute

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