Search results for " tax"
showing 10 items of 794 documents
Introducing Continuous Time Meta-Analysis (CoTiMA)
2019
Meta-analysis of panel data is uniquely suited to uncovering phenomena that develop over time, but extant approaches are limited. There is no straightforward means of aggregating findings of primary panel studies that use different time lags and different numbers of waves. We introduce continuous time meta-analysis (CoTiMA) as a parameter-based approach to meta-analysis of cross-lagged panel correlation matrices. CoTiMA enables aggregation of studies using two or more waves even if there are varying time lags within and between studies. CoTiMA thus provides meta-analytic estimates of cross-lagged effects for a given time lag regardless of the frequency with which that time lag is used in p…
Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation
2013
ECJ case law on direct taxation has been very important in the development of the international dimension of direct tax systems of EU Member States. Through the application of the non-discrimination principle and the requirements of the fundamental freedoms, some of the basic structures of the implementation of income tax systems have been revised to accommodate to the needs of the single market. However, the requirements of the EU single market are fundamentally incompatible with the assumptions that have served to build the criteria under which modern income tax systems have been developed (worldwide income taxation, residence vs source, unlimited vs limited tax liability, credit vs exemp…
Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
2000
Nowadays the collaboration of private citizens in tax collection management is essential for effective tax collection. For credit cooperatives, collaborating with the State Agency for Tax Administration in tax collection management means public recognition of their ability as financial operators and their economic standing and financial management capability, as well as the possibility of providing more services for their members.
Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
2000
While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?
Redefining habits and linking habits with other implicit processes
2020
Abstract In their commentaries on Hagger (2019), Gardner, Rebar, and Lally (2019) and Phillips (2019) provide welcome debate on the conceptualization and operation of habits in physical activity. In this response, I extend their comments by (i) calling for a redefining of habits to encompass contemporary views of habit, and (ii) suggesting that descriptions of physical activity habits should make reference to their relations with other implicit constructs that reflect automatic processes. Specifically, I contend that extant definitions of habits for complex behaviors like physical activity should move away from definitions of unitary responses to specific cues or contexts, and focus on ‘mac…
Honoraires d'avocat : dernier rappel avant le baisser de rideau
2020
International audience
Government size, composition, volatility and economic growth
2008
This paper analyses the effects in terms of size and volatility of government revenue and spending on growth in OECD and EU countries. The results of the paper suggest that both variables are detrimental to growth. In particular, looking more closely at the effect of each component of government revenue and spending, the results point out that i) indirect taxes (size and volatility); ii) social contributions (size and volatility); iii) government consumption (size and volatility); iv) subsidies (size); and v) government investment (volatility) have a sizeable, negative and statistically significant effect on growth. info:eu-repo/semantics/publishedVersion
Progressive consumption tax, minimum consumption, and inequality
2020
Abstract In this note, we study the effects of a progressive consumption tax on wealth and consumption inequality in a model economy featuring minimum consumption. We show that increasing the lower and upper bounds of the progressive tax rate reduces wealth and consumption inequality in the long run but is not sufficient. The lower and upper bounds must not exceed the thresholds, which are decreasing functions of minimum consumption. The result is useful for empirical studies of the redistribution of wealth and consumption.
The Recent Change in the Italian Policies for Photovoltaics: Effects on the Energy Demand Coverage of Grid-Connected PV Systems Installed in Urban Co…
2016
In July 2013, the Italian photovoltaic (PV) support policies changed the feed-in tariff (FIT) mechanism and turned to a tax credits program, which is currently in force. The aim of this paper is to investigate how such a radical change has influenced the electricity demand coverage of the PV systems installed in urban contexts. A methodology, which connects the economic assessment to a detailed architectural and energy suitability analysis, was applied to some case studies to analyse the relationships between the physical parameters related to multi-storey buildings (roof shapes, number of floors and area of flats) and the most relevant economic and financial features affecting the viabilit…
Fossil Fuel and Biofuel Boilers in Ukraine: Trends of Changes in Levelized Cost of Heat
2022
An increase in the share of renewables in heat supply systems is a promising direction to reach sustainable development goals and decarbonization. Decision makers should consider various factors, including energy market prices, the availability of biofuels, boiler and auxiliary equipment costs, logistic costs, and the taxation system. In the European Union, the energy crisis causes a rapid increase in fossil fuel prices. Moreover, the use of fossil fuels results in greenhouse gas emissions, which threatens the achievement of sustainable development goals. We studied the influence of the delivery cost and the value of environmental tax rates on the levelized cost of heat. Low-capacity boiler…