Search results for " tax"

VegItaly: Technical features, crucial issues and some solutions

2012

VegItaly is at present the largest Italian vegetation database. It is the result of a collaborative project aspiring to represent a major reference for the Italian vegetation scientists. The paper emphasizes its benefits for phytosociological data management and describes the solutions adopted to solve several technical problems, like the treatment of different vegetation stratification systems, the conversion of vegetation cover values, taxonomic and syntaxonomic issues, data import and access. The structure of the taxonomic list produced to support the storing of data is described. It allows an easy management of synonymic relationships and is constantly updated according to new publicati…

Regalismo e inmunidad eclesiástica en la España del siglo XVIII: la resistencia del clero valenciano a la imposición del estanco del tabaco

2007

The charters abolition decree of the Kingdoms of Valencia and Aragon kept the traditional regulation on the jurisdiction and ecclesiastic immunity, and this exception was ratified in the Royal Order the 7th of September in 1707. As the members of this class thought that it was implying a reinforcement of their privileges, they presented an intense resistance to the imposition of the tobacco monopoly, which the monarchy considered as a «well-known royalty» inherent in its sovereignty. Initially, the opposition was assumed by the ecclesiastic hierarchy and it generated jurisdictional conflicts so serious that Philip V proceeded to the emission of dispositions in favour of his royal prerogativ…

Tratado de Derecho Internacional Tributario

2013

Tratado de derecho internacional Tributario (3 tomos). Objeto, fuentes. Convenciones para evitar la doble imposición internacional. Transparencia fiscal internacional

Es pot naturalitzar la intencionalitat?

2016

Resum: La intencionalitat és un element central en la nostra comprensió del món. Diàriament atribuïm estats intencionals (com ara creences, desitjos o percepcions) per a poder explicar el comportament d’altres agents, i moltes teories filosòfiques hi apel·len per a entendre altres nocions més complexes. Tanmateix, els estats intencionals són entitats enigmàtiques. Aquest article explica què és la intencionalitat i per què és tan important i problemàtica alhora. En segon lloc, examina diverses teories naturalistes que intenten mostrar que la intencionalitat és compatible amb una visió científica del món. Finalment, com que totes les propostes existents s’enfronten a dificultats significative…

Mantojuma aplikšanas principi: diplomdarbs

1939

Exploring the major depletions of conodont diversity during the Triassic

2014

International audience; In this paper, we show that the Triassic fossil record reflects just two great depletions of conodont diversity before the Rhaetian, which occurred in the Smithian (Olenekian, Early Triassic) and in the Julian (Carnian, Late Triassic). By exploring this context, our results highlighted that they respond to different origination?extinction dynamics. Thus, while the Smithian diversity depletion can be interpreted as a consequence of elevated extinction, the Julian diversity depletion was triggered by fluctuations in origination regime. This evidence suggests that, despite the role of extinction on diversity losses, conodonts suffered crucial changes on the origination …

Evaluation of viticultural practices on arbuscular mycorrhizal fungi associated with grapevine

2021

Arbuscular mycorrhiza, a mutualistic symbiosis established between plants and arbuscular mycorrhizal fungi (AMF), provides many ecosystem services such as improved soil structure, increased plant growth and nutrition, and improved tolerance to biotic and abiotic stresses. However, intensive agricultural practices and the use of phytosanitary products as for example herbicide and fungicides, have a strong impact on communities of soil microorganisms, including arbuscular mycorrhizal fungi, as well as on biological mechanisms within the ecosystem. This thesis wotk is part of the European Biovine project supported by the European Commission through the CORE Organic Cofund. The aim of this rese…

In-Work Benefits for Married Couples: An Ex-Ante Evaluation of EITC and WTC Policies in Italy

2012

This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider in-work benefits based on the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these income support mechanisms is however augmented with a premium for two-earner households to avoid potential disincentive effects on secondary earners. Revenue neutral policy simulations show that our reforms may greatly improve the current Italian tax-benefit system in terms of both incentive and redistr…

Taxation in Romania – Some Positive Aspects

2013

Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.

Should all the world be taxed?

1997

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?