Search results for " taxation"
showing 10 items of 54 documents
Précis de fiscalité des entreprises : 2016-2017
2016
National audience; no abstract
A Different Role of Taxation. From a One-Sided Taxation To a Circular Taxation
2020
The essay explores a possible different use of tax revenue, that is a perspective in which taxation is linked to a public choice in a circular way, thus determining a shift from the traditional “one-side taxation” process to a “circular taxation” process. Starting from the widely studied juridical phenomenon, known in Italy as regeneration of common spaces and goods or simply “regeneration”, and addressing the case of the regeneration of a brownfield, the Author argues that this phenomenon shows some common points with the so-called “circular economy”, since they are both inspired by the same principle of making resources usable in a circular context, exploiting already existing goods and r…
THE CONTEMPORARY APPROACH OF TAXATION, FROM THE POINT OF VIEW OF ITS HISTORICAL EVOLUTION. THEORETICAL FRAMEWORK
2020
The topic of this research focuses on the study of the taxation process, which is one of the oldest activities in human history and has played a key role in civilized societies for thousands of years, developing its roots with the emergence of the state and trade relations between people. The research methodology is mainly based on the method of theoretical research and the method of reading the literature, being mainly a qualitative research, designed to provide a generous substrate in addressing the process of taxation in economic life. Thus, this theoretical research aims to briefly cover the most important historical stages of taxation in order to provide a comprehensive definition of t…
Panama and the WTO: new constitutionalism of trade policy and global tax governance
2017
"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547). Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished. We argue that more attention needs to be paid exactly to the interrelations between trade and tax policies. Drawing from two case studies on Panama's trade disputes, we show how World Trade Organization (WTO) rules can be used both to resist attempts to sanction secrecy structures and to promote measures against tax flight. The theory of new constitutionalism can help to explain how trade treaties can 'lock in' tax policies. However, our c…
Justice et inégalités: un amendement à la théorie de John Rawls
1992
National audience; On se demande si les principes de justice de Rawls ne sont pas exagérément inégalitaires, malgré leur côté "juste". On examine donc ce qu'il advient de l'optimum de Rawls, le maximin, quand de l'aversion pour l'inégalité" apparaît. Le maximin consiste à se placer sur un certain point de la courbe d'efficience, en admettant une certaine dose d'inégalité, pourvu que l'on donne le maximum possible aux plus défavorisés. On tient compte d'externalités en reprenant la notion d'envie sous la forme d'une aversion pour l'inégalité, essentiellement de la part des plus défavorisés. On ne peut plus raisonner sur la courbe frontière des rémunérations possibles et on démontre la validi…
Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.
2017
E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…
Las sociedades arrendatarias de los impuestos municipales de Valencia (1410-1450)
2017
La ciudad de Valencia había consolidado su sistema fiscal a finales del siglo XIV. El arrendamiento de los impuestos indirectos desempeñó un papel clave en ese sistema, mediante un procedimiento de subasta pública. Durante la primera mitad del siglo XV, se confirmaron dos procesos relacionados: la monopolización de los arrendamientos por parte de una élite financiera, que a la vez retenía los cargos contables municipales; y la tendencia a la baja de los precios de los arrendamientos, en detrimento del sistema económico municipal. La combinación de documentación pública y privada permite ampliar el conocimiento sobre la organización de aquellas sociedades arrendatarias. The city of Valencia …
A Strategic Management Approach to the Problems of EU taxation
2004
This paper adopts a strategic management approach (objectives, strategy, structure, control) to the study of the European Union's taxation problems. Union of States have some strengths vis-a-vis individual States. However, to ensure that all States benefit, they need constant redistribution. As opposed to fiscal problems of unitary states, Unions of States have additional problems related to their differentiated organizational form, and hence they need integrating control mechanisms. This paper studies the EU taxation in view of the above notions common to the literature on fiscal federalism. We find that a strategic management approach can be applied to highlight the problems of taxation i…
Tax Performance Assessment in Scandinavian Countries
2015
Abstract The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instr…
Optimal Taxation of Family Income with non-separable disutility of effort
2008
This paper studies the optimal non linear income taxation for a couple with two earners, each with two possible productivity types. For the case of zero cross-elasticity of labor supply, I find the full solution in terms of type distribution and social welfare weights. Binding diagonal constraints are found to be relevant even with independent types. For the case of non zero cross elasticity, some partial results are obtained. No distortion at the top occurs only in families where both earners are at the top of their distribution. High types in heterogeneous families can be upward distorted, even when only downward incentive constraints bind. The sign of their marginal tax depend on the sig…