Search results for " tax"
showing 10 items of 794 documents
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
In-work benefits for married couples: an ex-ante evaluation of EITC and WTC policies in Italy
2014
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 two in-work benefit schemes following the key principles of 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 in-work benefits is however augmented with a new benefit premium for two-earner households in order to overcome the well-known disincentive effects that these welfare instruments may generate on secondary earners. In simulation, the proposed in-work benefits are finance…
The economics of extortion: Theory and the case of the Sicilian Mafia
2023
This paper studies extortion of firms operating in legal sectors by a profit-maximizing criminal organization. We develop a simple taxation model under asymmetric information to find the Mafia optimal extortion as a function of firms’ observable characteristics, namely size and sector. We test the predictions of the model on a unique dataset on extortion in Sicily, the Italian region where the Sicilian Mafia, one of the most ancient criminal organizations, operates. In line with our theoretical model, our empirical findings show that extortion is strongly concave with respect to firm size and highly regressive. The percentage of profits appropriated by the Mafia ranges from 40% for small fi…
Notes on the genus Orobanche in Italy: 3. Taxa described by A. Bertoloni
2011
Abstract Original material of the 12 taxa described as new by Bertoloni has been examined, and typification of their names is discussed. Lectotypes are designated for 11 of Bertoloni's names, one (O. densiflora Bertol.) had been lectotypified before. Orobanche bicolor Bertol. (non C. A. Mey.) belongs to O. cernua L., O. cruenta Bertol. to O. gracilis Sm., O. stricta Moris ex Bertol. to O. schultzii Mutel, O. thyrsoidea Moris ex Bertol to O. rigens Loisel., O. crithmi Bertol. to O. minor Sm., O. vitalbae Bertol. to O. artemisiae-campestris Gaudin, O. fragrantissima Bertol. to O. lutea Baumg., O. laurina Bertol. to O. hederae Duby, O. yuccae Savi f. ex Bertol. to O. hederae Duby (not to O. mi…
Typification of the name Orobanche canescens C. Presl (Orobanchaceae) with taxonomic notes
2009
The taxonomic status of Orobanche canescens C. Presl (Orobanchaceae), a frequently mistaken species described from Sicily and quite common in the central Mediterranean, is discussed and its name typified. An epitype is also designated as the original material is seriously damaged.
The good, the bad and the ugly – A visual guide for common post-mortem wear patterns in vertebrate teeth
2021
Abstract Dental microwear texture analysis (DMTA) is a common wear proxy using dental wear features to reconstruct diet in extant and extinct taxa. Dietary reconstructions of extinct species can be biased due to post-mortem mechanical modification of the dental surface. These post-mortem surface alterations can be caused by material loss after death, or as the result of burial, excavation, or preparation processes. In this study, we explore post-mortem surface alterations that occur during excavation, preparation, and conservation processes. We present a first general overview of unsuitable and suspicious dental surface scans and describe them both qualitatively and quantitatively using den…
An Annotated History of Craniofacial Surgery and Intentional Cranial Deformation
2001
The history of craniofacial surgery and the use of intentional cranial deformation is a long and varied one. Researching some of the earliest medical writings and reviews of early terracotta and stone figures from throughout the world clearly revealed that these two forms of treatment were widely extant. Intentional cranial deformation was used for a number of reasons including beautification, tribal identification, and social stature. The development of craniofacial surgery is a more modern practice and its historical evolution is reviewed in the context of techniques and the personalities involved.
Numerical Taxonomy of Aerobic, Gram-negative Bacteria associated with Oysters and Surrounding Seawater of the Mediterranean Coast
1995
Abstract A numerical taxonomic study was performed on 245 strains of heterotrophic, aerobic, marine bacteria, plus 26 reference strains. The isolates were obtained from oysters and seawater sampled monthly over one year, by direct plating on Marine Agar. The strains were characterised by 93 morphological, biochemical, physiological and nutritional tests. Clustering yielded 46 phena at 0.60 S level (S J coefficient). Some could be identified as species of Alteromonas, Shewanella, Deleya, Flavobacterium, Oceanospirillum, Pseudomonas and marine Agrobacterium -like organisms, others were unidentified groups. Several phena seem to correspond to as yet undescribed taxa.
Numerical Taxonomy of Vibrionaceae Isolated from Oysters and Seawater Along an Annual Cycle
1994
Summary A numerical taxonomic study on Gram negative heterotrophic facultative anaerobic bacteria isolated from marine samples (oysters and seawater of Western Mediterranean Sea) was performed. Three hundred sixty eight strains, including reference strains of most species of the Vibrionaceae , were characterized (96 tests per strain). Cluster analysis of similarity matrices obtained with S SM and S J coefficients was performed and S J -based tree and 0.75 S level selected for definition of phena. Larger phena corresponded to non-luminescent Vibrio splendidus biotype 1 and V. harveyi . The species V. tubiashii (an oyster larvae pathogen), V. pelagius, V. mediterranei, V. orientalis and Photo…
Early Aptian corals from Peñascal (Bilbao, N Spain)
2020
From two horizons in the lower Aptian Peñascal limestone Formation south of Bilbao 22 coral species are reported. The corals belong to the scleractinian families Actinastraeidae, Eugyridae, Haplaraeidae, Latomeandridae, and Solenocoeniidae, and the octocorallian family Helioporidae. The stratigraphic distribution of the species lies between the Berriasian to Cenomanian, but most species have a distribution between the Barremian and Albian. The faunas show most palaeobiogeographical relationship to faunas from the Hauterivian to Albian of the European Boreal, the Western Atlantic and the Western Tethys.