Search results for " tax"
showing 10 items of 794 documents
DNA taxonomy of the potamid freshwater crabs from Northern Africa (Decapoda, Potamidae)
2020
The Mediterranean area, from southern Balkans to western Maghreb, is inhabited by the Potamon subgenus Euthelphusa, with three currently recognised species. The Maghrebian species P. (E.) algeriense is isolated from other Potamon species by the Mediterranean Sea and the Sahara Desert, and nearly no molecular data are currently available for this taxon. Present study investigated the mtDNA and nuDNA diversity in Potamon algeriense s.l. with the aims of exploring its molecular diversity pattern throughout its known distribution range, and testing the possible presence of cryptic taxa currently lumped under this binomen. The phylogenetic and DNA taxonomy analyses showed the presence of two wel…
Preliminary data on cytogenetics and cytotaxonomy of cercopithecus albogularis labiatus (Samango monkey)
2011
A new list and prioritization of wild plants of socioeconomic interest in Italy: toward a conservation strategy
2021
Wild harvested plants (WHP) and crop wild relatives (CWR), part of the segment of natural diversity that is collectively known as ‘Plant Genetic Resources’, have great socioeconomic importance for humans because they are used either directly or in crop breeding. In order to lay down a solid base for constructing conservation strategies for Italy, an updated annotated list of CWR and WHP was produced for the country including information on known uses. Taxa included in the list were then prioritized using a pragmatic approach based on their value, native status, and need of protection or monitoring.
Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion
2012
The purpose of this paper is to evaluate the efficiency cost of transfers. To this end, we develop a model of individual demand decisions about the provision of a regional public good that encompasses a continuum of tax–transfer scenarios to finance regional public expenditure. We assume that individuals have identical quasi-linear preferences defined over private consumption and the regional public good, that endowment income varies between individuals and regions, and that regions have different predetermined sizes. In an economy-wide resource constrained framework we show that, despite its simplicity, this model is capable of discriminating the efficiency properties of the different scen…
Procedural Rules in Tax Law in the context of Community Law and Domestic Law, national report for Italy
2010
Procedural rules in Tax Law in the context of Community law and domestic law: principles of procedural law in tax matters - Constitutional law requir…
2010
Do distantly related parasites rely on the same proximate factors to alter the behaviour of their hosts?
2006
Phylogenetically unrelated parasites often increase the chances of their transmission by inducing similar phenotypic changes in their hosts. However, it is not known whether these convergent strategies rely on the same biochemical precursors. In this paper, we explored such aspects by studying two gammarid species ( Gammarus insensibilis and Gammarus pulex ; Crustacea: Amphipoda: Gammaridae) serving as intermediate hosts in the life cycle of two distantly related parasites: the trematode, Microphallus papillorobustus and the acanthocephalan, Polymorphus minutus . Both these parasite species are known to manipulate the behaviour of their amphipod hosts, bringing them towards the water surfa…
The Case for a Local Net Value-Added Tax for Municipalities
1987
In this paper the case made by the Advisory Council of the Federal Ministry of Finance for reform of the local business tax in Germany is outlined. The criteria for a good local tax are described, and the proposals deriving from the Council are presented. The proposed reform is to introduce a local value-added tax of the income type. This tax would be defined on the base of business payroll, profits, interest paid, and rent. It would include businesses, professions, and administrative bodies. The reform is outlined and possible criticisms are assessed. With appropriate definitions of tax base and an enlargement of the group of taxpayers, the value-added tax is argued to be the best approac…
Does a global wealth tax reduce inequality? When Piketty meets Mankiw
2020
Abstract We investigate the effects of a wealth tax on consumption and wealth inequality in a standard small open economy model featuring labour income heterogeneity. We show that consumption inequality and wealth inequality are identical in the long run if consumption growth exceeds output growth. Under this condition, the wealth tax reduces long run inequality under two additional conditions. First, the difference between the rate of return on wealth and the growth rate, r − g , is higher than a positive threshold. Second, the tax rate is lower than a cap which rises in r − g but decreases in labour income heterogeneity.
Measuring the Regional Incidence of Taxes and Public Expenditure: The Available Methodology and its Limitations
2014
This article reviews the basic methodology used to estimate the regional incidence of taxes and public expenditure, which we call the fiscal incidence approach, and compares it with the cash flow approach, which measures tax revenues and expenditures in terms of the associated monetary cash flows. In this context, it considers critically the particular version of the cash flow approach used in Spain. The article also looks at the different ways in which economists have tried to decompose fiscal balances into a structural or distributive component and a cyclical component, and critically reviews present practices.