Search results for " tax"
showing 10 items of 794 documents
‘Too interconnected to fail’ financial network of US CDS market: Topological fragility and systemic risk
2012
A small segment of credit default swaps (CDS) on residential mortgage backed securities (RMBS) stand implicated in the 2007 financial crisis. The dominance of a few big players in the chains of insurance and reinsurance for CDS credit risk mitigation for banks' assets has led to the idea of too interconnected to fail (TITF) resulting, as in the case of AIG, of a tax payer bailout. We provide an empirical reconstruction of the US CDS network based on the FDIC Call Reports for off balance sheet bank data for the 4th quarter in 2007 and 2008. The propagation of financial contagion in networks with dense clustering which reflects high concentration or localization of exposures between few parti…
Las deducciones autonómicas en el IRPF: análisis y alternativas
2009
RESUMEN En este trabajo llevamos a cabo un ejercicio de microsimulación para analizar la política autonómica en el IRPF, utilizando la Muestra IRPF 2002 IEF-AEAT. Hasta el momento las Comunidades Autónomas han utilizado las deducciones como instrumento principal para modificar el IRPF. Sin embargo parece que las deducciones autonómicas llevan aparejados elevados costes de diseño, legislativos y administrativos; mientras que sus beneficios afectan poco a pocos contribuyentes. Nuestra hipótesis es que se puede alcanzar un resultado similar con unos costes menores. Para ello hemos considerado dos alternativas, sin duda más sencillas: una ligera reducción de los tipos impositivos de las tarifas…
Perspectives of tax reforms in Croatia: expert opinion survey
2014
In order to shape tax reform it is necessary objectively to assess the current stateof-the- art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest- adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a furth…
Allium paniculatum L., una specie critica ed erroneamente interpretata della flora europea
2010
Dalle indagini morfologiche e cariologiche condotte è emerso che Allium paniculatum è una specie ben differenziata dagli altri taxa della sez. Codonoprasum, con corredo cromosomico poliploide, esaploide o triploide, probabilmente originatosi in seguito all’adattamento ad ambienti sinantropici in territori con bioclima marcatamente mesico, come si desume dalle esigenze ecologiche, dal periodo di fioritura estivo e dalla distribuzione geografica.
Flora d'Italia
2017
This second edition of the Flora of Italy, complemented by the Digital Flora of Italy, summarizes the results of the botanical exploration in Italy during the last two hundred years. Italy is not only a beautiful country of extraordinary landscapes, rich environments, valleys and mountains along the whole Apennine Peninsula, in its centre the Eternal City and from north to south filled with many towns with incomparable art treasures. Placed in the mid of the Mediterranean Sea, Italy has also an astoundingly rich flora spreading from the shores to the highest mountains, with floristic environmental hotspots in the Alps (Dolomites, Mt. Baldo, Maritime Alps), along the Tyrrhenian coast, and on…