Search results for " tax"
showing 10 items of 794 documents
Global review of recent taxonomic research into Isoetes (Isoetaceae), with implications for biogeography and conservation
2018
With the advent of cytological analysis, Scanning Electron Microscopy, the recognition of sterile hybrids, improved access to wild populations and increasingly comprehensive molecular investigations, there has been a revolution in Isoetes taxonomy in recent times. The last 40 years have seen an almost 100% increase in the diversity documented during the previous two centuries. Four geographic areas account for over 90% of this diversity: northern-central South America, eastern North America, western Eurasia (including the northern Mediterranean) and South to Tropical Africa. There is a significant global conservation concern for Isoetes, with many taxa being rare (known from one to a handfu…
A critical conspectus of ItalianIsoetes(Isoetaceae)
2014
The work on the Isoetaceae account for the Critical Flora of Italy has resulted in a new, synonymic inventory of Italian Isoetes taxa, based on herbarium studies, observation by scanning electron microscopy and critical re-examination of the previously published works. Ten species are listed. The names I. longissima and I. gymnocarpa are restored as correct, to replace I. velata and I. subinermis, respectively. Eighteen lectotypes, one epitype and one neotype are designated. A dichotomous key to Italian taxa is provided.
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…
THE FIRM-LEVEL EFFECTS OF SERVICE INNOVATION: A LITERATURE REVIEW
2010
Despite the importance of service innovation, its effects have been given relatively little explicit attention in the extant literature. Instead, researchers often implicitly assume that firm-level service innovation activities result in a number of positive financial and other effects. This paper conducts a systematic review of literature on the firm-level effects of service innovation and attempts to identify and categorize the effects suggested in the literature. The review reveals a considerable number of potential firm-level service innovation effects that have been discussed in extant research. We suggest that they may be divided into five effect categories: (1) business process effec…
Entrepreneurial ecosystems : a systematic literature review and research agenda
2020
PurposeThe emerging concept of entrepreneurial ecosystems has captured the attention of scholars, practitioners and policymakers. Although studies on entrepreneurial ecosystems continue to grow, their contributions are still disintegrated. Thus, the purpose of this paper is to present a systematic review of extant literature on entrepreneurial ecosystems and to develop a research agenda.Design/methodology/approachThe study deployed a systematic literature review of 51 articles obtained from three comprehensive databases of Web of Science, Google Scholar and Scopus. The analysis includes two phases. First, a descriptive account of research on entrepreneurial ecosystems and second, a content …
Income Tax Evasion in a Unionised Labour Market
2003
Labour market outcomes can depend on tax evasion since the returns from working are affected by the amount of taxes paid. In this paper, unionised workers are assumed to select the income which they declare. The rational trade union takes this decision into account. It is shown that the employment effects of a linear income tax are not altered qualitatively by tax evasion if the fine for evasion is a function only of the evaded tax. Moreover, the consequences of changes in the tax enforcement system are determined by the ability to choose evasion activities optimally. The existence of unrestricted tax evasion opportunities lowers wages.
Income distribution in Spain: 2004-2013
2017
Este documento presenta una revisión sobre la evolución de la distribución de la renta en España en el período 2004-2013. El objetivo es examinar el papel que ha jugado el mercado de trabajo en el incremento de las desigualdades, así como el efecto que han tenido las diversas actuaciones públicas a través de transferencias monetarias, impuestos directos y el suministro de servicios públicos en especie. En la metodología se usan índices clásicos de desigualdad aplicados a la Encuesta de Condiciones de Vida. Se concluye que durante este período el incremento en las desigualdades puede atribuirse con nitidez al deterioro del mercado de trabajo tras la crisis de 2007. This paper analyses the ev…
Inequality Effects of Inflation: The 'Bracket Creep' Effect in the Spanish Income Tax System
2005
The aim of this research is to analyse how inflation induced erosions of the nominally defined items of the tax rules of the Spanish income tax system may change distributional and revenue generating properties of income taxes. We further investigate the effects of the tax reform carried out in 2003. Although the Spanish government claimed that this reform would reduce tax liabilities, this is not so clear as many argue that this reform only offset the effects of inflation suffered by the population since 1999. Using the European Community Household Panel (ECHP) data set we aim to shed some light on the above issues through microsimulation techniques. Furthermore, we will also measure the i…
Apulogalerix pusillus nov. gen., nov. sp., the small-sized Galericinae (Erinaceidae, Mammalia) from the ‘‘Terre Rosse’’ fissure filling of the Gargan…
2013
Abstract A small moonrat belonging to the Galericini tribe occurs in all the assemblages from the Terre Rosse fissure fillings of the Gargano. It was first mentioned in the pioneering report of Freudenthal and by Butler in his study of the “gigantic” Deinogalerix, and has been quoted with different names several times in faunal lists of the Terre Rosse endemic faunas. Up to date, however, the description of this gymnure has never been achieved. We present here the taxonomical and morphological description of a sample from Fissure Filling F32 that is considered to document the youngest phase of population of the Gargano Paleoarchipelago. The comparisons with genera Galerix, Parasorex and Sch…
Corporate tax cuts and business-friendly policies in the UK - A review of electoral arguments during the 2015 legislative campaign
2016
The stance toward big business was a heated topic during Britain’s 2015 legislative campaign that led to the triumphal, albeit slightly unexpected, reelection of David Cameron, as Prime Minister. More profoundly, it raises the issue of the economic impact of corporate tax cuts and the nature of business-friendly policies in the UK. Firstly, we investigate the electoral arguments on both sides of the political spectrum. These discussions are framed within the overarching approach known as supply-side economics, which has been prevalent in English-speaking countries since the neoliberal revolution in the late 1970s. Secondly, we put forward the idea that widening inequalities, as suggested re…