Search results for " valore"
showing 10 items of 111 documents
A contra-esperanza
2007
L'imposta sul valore aggiunto (Rassegna di giurisprudenza 1973-1980)
1981
Valore Aggiunto (imposta sul)(IVA)
1987
Voce dell'Appendice del Novissimo Digesto Italiano
La pilota valenciana como herramienta de inclusión social
2018
En la següent comunicació ens centrarem en l’anàlisi de les capacitats i potencialitats d’inclusió social de la pilota valenciana un esport amb més de set segles d'història. Aquesta pràctica, estretament relacionada amb el patrimoni cultural immaterial del poble valencià, s’erigeix en un àmbit privilegiat d’educació en valors. Es tracta també d’un esport d'adversari de gran riquesa motriu, i amb diverses modalitats que permeten introduir-nos en la seua pràctica amb una lògica de progressió i continuïtat. Les seues principals característiques fan que siga un esport de gran adaptabilitat quant al tipus de practicants, instal•lacions i materials per a la seua pràctica. Per aquests motius, d’un…
Actitudes hacia el emprendimiento: El caso de estudiantes universitarios chilenos y españoles.
2018
La Universidad juega un papel fundamental en la formación no solo de capacidades técnicas, sino también en el desarrollo de actitudes. En este sentido, una de sus responsabilidades es el fomento y apoyo del espíritu emprendedor entre sus estudiantes, en muchos casos en forma de empresas de participación. Sin embargo, estas actitudes emprendedoras se verán afectadas por elementos culturales y nacionales. El presente artículo desarrolla un estudio con el objetivo de estudiar los antecedentes de la actitud emprendedora en estudiantes universitarios de dos países el cual puede ser de gran utilidad en los procesos de selección en programas universitarios de formación y fomento de empresas. Para …
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…
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…
Evasion of Tax on Interest Income in a Two-Country Model
2001
t We consider a model where agents can invest money at home and abroad. Their total income comprises interest income from these investments and labor income. Tax on interest income can be evaded — at the risk of being detected and fined. We analyze the optimal portfolio and tax evading decisions of agents with different incomes. In a second step, we scrutinize the optimal government policy. Using different instruments government tries to maximize total tax receipts and to prevent flight of capital as far as possible.
Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem
2010
The authors characterize equilibria of an income reporting game with bounded returns and no commitment where detected tax evaders are charged the maximally feasible amount. Introducing partial commitment to punishment relief eliminates multiplicity of equilibria. The authors identify a unique limit equilibrium where the poorest citizens evade, intermediate citizens are honest, and the richest citizens are indifferent between evading and truth telling. For small tax rates and auditing cost, committing to a discretionary punishment relief scheme increases expected tax revenue.