Search results for " tax"
showing 10 items of 794 documents
Consumer confidence: Causality links with subjective and objective information sources
2020
Abstract This study analyses the relationship of causality between consumer confidence and the economic information ecosystem from subjective (i.e., business sentiment) and objective sources (financial information from listed companies and the stock index). Our sample covers Spain from June 2011 to December 2018. Our results show that consumer confidence and economic information can exert a causality influence on each other. The results show Granger causality from IBEX35 and total assets in the financial sector and leverage of the companies in the energy sector to the consumer confidence index (CCI), in the first lag: from operating income in the telecommunications sector to the CCI in the …
Allium albanicum (Amaryllidaceae), a new species from Balkans and its relationships with A. meteoricum Heldr. & Hausskn. ex Halácsy
2019
A new species, Alliumalbanicum, is described and illustrated from Albania (Balkan Peninsula). It grows on serpentines or limestone in open rocky stands with a scattered distribution, mainly in mountain locations. Previously, the populations of this geophyte were attributed to A.meteoricum Heldr. & Hausskn. ex Halácsy, described from a few localities of North and Central Greece. These two species indeed show close relationships, chiefly regarding some features of the spathe valves, inflorescence and floral parts. They also share the same diploid chromosome number 2n =16 and similar karyotype, while seed testa micro-sculptures and leaf anatomy reveal remarkable differences. There are …
Distance crossing and alignment in online humanitarian discourse
2018
Abstract This article analyzes multimodal genres of current online humanitarian discourse such as mission statements, annual reports and photo galleries to find how the construals of beneficiaries and humanitarian organizations align with the motives, values and emotional dispositions of prospective donors. The discursive reduction of distance between the donor and the beneficiary is likely to produce solicitation effects and enable self-legitimization. First, based on extant literature, the article develops a method to account for the pragmatic operations of textual ‘proximization’ and visually simulated ‘co-presence’ in humanitarian communication. Then it applies it to a sample of multimo…
El sirventès en la poesia catalana dels segles XIV-XV : un catàleg
2018
The sirventes of the troubadour era has been broadly studied, but there are not overall explanations concerning the evolution of the sirventes genre in the Catalan-speaking lands of the fourteenth and fifteenth centuries. This paper propounds a catalogue of sirventesos concerning its historical development, the troubadour models, rhetorical and grammatical treatises, and genre assignment in rubrics. Our catalogue contains thirty-one Catalan sirventesos , including twenty-eight extant items and three items lost. In some cases the literary motifs of the sirventes cross boundaries in a process of poetic hybridization with other moral genres which borrow out themes, images and rhetorical strate…
Stratégies d'influences et politiques de maîtrise de la croissance locale
2010
Over the last ten years, real estate prices have risen considerably and accordingly to most observers, this can at least partly be attributed to an insufficient supply, due to local growth control measures. This thesis tries to understand what motivates local authorities implementing such policies. Local politicians are considered as opportunistic and their decision is modelled as the result of a political struggle between different land-related interests. This game for influence mainly opposes the owners of developed and undeveloped land, who find allies amongst local business interests that might form growth or ideas machines. Our first model describes this struggle under different hypoth…
Asteroceras langi Dommergues & Meister, un hommage au Professeur J. Lang.
2007
4 pages; Une espèce d'ammonite du Sinémurien supérieur du Maroc, Asteroceras langi Dommergues & Meister, dédiée au professeur J. Lang est présentée à nouveau à l'occasion de ce mémoire jubilé.
Phylogenetic position of two Macrobiotus species with a revisional note on Macrobiotus sottilei Pilato, Kiosya, Lisi & Sabella, 2012 (Tardigr…
2021
In a moss and lichen sample collected on the Polish coast, a new population of Macrobiotus sottilei was found. Given that the original description of M. sottilei was based solely on the morphology observed under light microscopy and measurements of a few individuals, we provide, by means of integrative taxonomy, a revisional note on this species. We present a comprehensive set of morphometric and morphological data from light and scanning electron microscopy analysis together with nucleotide sequences of three nuclear (18S rRNA, 28S rRNA, ITS-2) and one mitochondrial (COI) DNA fragments. We also provide the same set of DNA sequences for Macrobiotus glebkai from a population recently found i…
Tax Design in the OECD: A Test of the Hines-Summers Hypothesis
2011
This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for 30 OECD countries over the 1965–2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.
Reforming a complicated income tax system: The political economy perspective
2006
Abstract In this paper we analyze the political economy of revenue-neutral income tax reforms when a government aims at cutting back deduction possibilities in exchange for lower tax rates (“tax-cut-cum-base-broadening”). We show that the individual decision whether to support or reject a reform proposal depends on how strongly the voter is affected by all available exemptions, even if the cut of only one single exemption is at stake. The voting outcome in the society depends on the joint distribution of the deductible characteristics. Due to implicit logrolling there are cases where only symmetrical tax reforms are possible, whereas for other properties of the joint distribution only asymm…
Fiscal sustainability in the EU: From the short-term risk to the long-term challenge
2015
Abstract The paper analyses fiscal sustainability of public debt using a dynamic computable general equilibrium model. First, we identify the short-term risk for fiscal stress at country level; second, we investigate the assumption of convergence towards the government debt threshold (medium-term challenge); and, third, the requirement that debt projections do not show unsustainable trends (long-term challenge). The empirical implementation includes 18 EU Member States. Our findings show that the constant tax rate that stabilizes the public debt converges to 50 percentage of GDP for all the sample countries and tax revenues are the main driving forces for fiscal sustainability. Also our fin…