George Hoffer - Academia.edu (original) (raw)

Papers by George Hoffer

Journal of Risk and Insurance, Sep 1, 1979

... 4 Cummins, JD, et al., Conisumer Attitudes Toward Automobile and Homeowners Insurance (Philad... more ... 4 Cummins, JD, et al., Conisumer Attitudes Toward Automobile and Homeowners Insurance (Philadelphia, Pennsylvania: The Wharton School, University of Pennsyl-vania, 1974). 5. Demsetz, H., "Why Regulate Utilities'?" The Journcal of Law anbd Economics, Vol. ...

Transportation Research Record, 1981

This paper examines the 1976 operating user taxes paid to five states by a sample of 98 common ca... more This paper examines the 1976 operating user taxes paid to five states by a sample of 98 common carriers certificated by the Interstate Commerce Commission. With the exception of Virginia, effective tax collections by the sampled states were in the same order as nominal tax rates. Because of registration reciprocity, foreign carriers paid less to each state than did resident carriers. International Registration Plan (I RPI membership was found to lower the disparity between payments made by resident and foreign carriers to a state. Carriers from I RP states paid lower user taxes to the non-I RP states in which they traveled than did carriers from non-I RP states. This finding implies that non-I RP member states will come under increasing financial pressure to join. When 1976-estimated allocated costs by carrier type were compared with Virginia and federal user tax payments, it was found that no carrier class covered its allocated costs. Consequently, it was concluded that a disinvestment has been occurring in the state highway system.

Journal of Risk and Insurance, Sep 1, 1983

Journal of Risk and Insurance, Dec 1, 1973

Under the Pay-As-You-Drive automobile liability insurance plan, non-commercial vehicle liability ... more Under the Pay-As-You-Drive automobile liability insurance plan, non-commercial vehicle liability insurance premiums would be collected via a gallonage surcharge on gasoline. Additional insurance surcharges would be levied on motorists convicted of moving violations or initiating accidents. (The latter surcharge could be eliminated if the plan were adopted in conjunction with a "no-fault" plan.) These state collected insurance premiums could be allocated by state auction to insurers willing to perform litigative and liability damage claim adjustment and disbursement functions for vehicles garaged in a specific geographic area. The auctioning procedure would be analogous to the present method of allocating state highway construction funds. By essentially eliminating collection-oriented expenses, Pay-As-You-Drive can offer higher coverage at a lower cost than the present system provides. Furthermore, the plan essentially eliminates uninsured and underinsured motorists.

Southern Economic Journal, Apr 1, 1978

... Table II. Road User and Property Tax Payments Per Mile for Selected States for ICC-Certificat... more ... Table II. Road User and Property Tax Payments Per Mile for Selected States for ICC-Certificated Motor Freight Carriers, 1973, in Cents Per Mile PA ALA NJ VA WVA ... Allocation of Highway Cost Responsibility and Tax Payments, 1969, by J. Oehmann and S. Bielak. ...

Journal of Advertising Research, 2001

Поиск в библиотеке, Расширенный поиск. ...

Transportation Journal, 1985

It is difficult to imagine how interstate motor carriers operated prior to 1940. Gen erally, an i... more It is difficult to imagine how interstate motor carriers operated prior to 1940. Gen erally, an interstate carrier was required to register a vehicle in every state in which it traveled. During the late 1930s, registration wars erupted among states. One state, usually a bridge state, would toughen enforcement of its registration require ments on interstate vehicles. Other states would then retaliate. As the nation entered World War II, the federal government worked to ensure the free movement of war goods. Registration reciprocity agreements were seen as one way to facilitate this goal. Under registra tion reciprocity, vehicles properly regis tered in one state could travel in any other state that was a party to the agreement without the payment of additional registra tion fees. As the number of states requiring vehicle registration declined, the cost of operation incurred by interstate operators declined too. Today, every state and province is a party to one or more reciprocity agree ments with every other jurisdiction.1 Al though the specifics of reciprocity agree ments may be changed, one cannot con ceive of any state denouncing registration reciprocity. Any state abdicating its reci procity agreement with other states would place its domiciled motor carriers at a de cided cost disadvantage with respect to carriers from other states. If, for example, New York were to unilaterally abdicate its reciprocity agreements, a New York domiciled motor carrier with a route to Florida would be forced to register each of its vehicles in every state between New York and Florida (nine states). A New Jersey-domiciled carrier with the same route would have to purchase registrations in only two of the states?New Jersey and New York. In the other seven states, the New Jersey-registered vehicle would operate under the reciprocity agreements which New York had renounced. Obvi ously, a state would not impose these costs on its motor carriers. However, tax administrators have rec ognized the all-or-none nature of registra tion fees under standard reciprocity agree ments. As a result, registration fee-sharing compacts have evolved. The most recent, and most successful, of these compacts is the International Registration Plan (IRP). At the present time, approximately one-half of the states are members. This paper investigates the impact of IRP membership on the number of heavy vehi Mr. Pratt is Assistant Professor and Mr. Hoffer is Professor, School of Business, Virginia Commonwealth University, Richmond, Virginia 23284. 47

National Tax Journal, Dec 1, 1990

This paper presents findings from the first broad survey of intangibles taxation in a quarter-cen... more This paper presents findings from the first broad survey of intangibles taxation in a quarter-century. It provides more consistent information on intangibles taxation and more complete revenue data than previously existed. Almost all recent substantial changes continue the long-term decline of intangibles taxation. Twenty-two states still have some intangibles taxation, but in only five does it account for more than one percent of state and local taxes. Three states, however, recently expanded their intangibles taxes; others had 1990 legislative proposals to do so, and still others may consider this flawed source to help close budgetary gaps.

1. GENERAL, PLANNING, STRATEGY GETTING DIRECT RESULTS: AGENCIES DRAWING CUSTOMERS WITH MEASURED M... more 1. GENERAL, PLANNING, STRATEGY GETTING DIRECT RESULTS: AGENCIES DRAWING CUSTOMERS WITH MEASURED MARKETING Laura Freeman (October 1998), Business Marketing, 83(10), pp. 1, 26. This article discusses how direct marketing agencies are using measured marketing techniques to bring and show more value to their clients. Although direct marketing activities have always been “measurable,” it hasn’t been until recently that the measured aspects have been used to attract and retain clients by direct marketing agencies. The article also presents three ways by which direct marketing activities should be measured. These include: (a) by return on investment, (b) through benchmarking, and (c) by estimating the value and use of the information that has been collected for da-

Applied Economics, 1976

... For example, any Toyota recall was considered a recall of the Corolla series. It was presumed... more ... For example, any Toyota recall was considered a recall of the Corolla series. It was presumed further that all safety-related recalls carry equal weight, despite obviously significant variations in the size of the recalls and the potential hazards associated therewith. ...

Applied Economics, 1989

The literature in the US is divided over whether the character of the domestic automobile industr... more The literature in the US is divided over whether the character of the domestic automobile industry has changed recently, becoming less oligopolistic. This paper investigates whether domestic industry pricing policies have changed since the oil embargo. The paper finds evidence that industry pricing policy has changed from that consistent with a 'target rate of return pricing' to one more consistent with marginal-cost pricing.

Accident Analysis & Prevention, 2002

Accident Analysis & Prevention, 2007

Journal of Risk and Insurance, 2003

... fatal accidents after airbag adoption do not address the question of whether these effects ar... more ... fatal accidents after airbag adoption do not address the question of whether these effects are attributable to offsetting behavior or adverse ... and without airbags indicates that drivers of vehicles without airbags were less likely to have had a recent speeding ticket, accident, license ...

American Economic Review, 2002

We thank Glenn Mercer of McKinsey and Company for providing us with access to the J.D. Power and ... more We thank Glenn Mercer of McKinsey and Company for providing us with access to the J.D. Power and Associates database.

Atlantic Economic Journal, 1976

J Consum Aff, 2005

ABSTRACT