Search results for "Income"

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions…

2018

This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016. The case concerned tax legislation permitting the deduction of "negative income" relating to a dwelling. The issue was whether the fundamental freedoms must be interpreted as precluding a Member State from refusing the benefit of that deduction in respect of a self-employed non-resident in circumstances in which that person receives 60% of his total income within that Member State, and 40% within a non-Member State. Therefore, he does not receive income that enable…

Identification of effective parameters for anti-inflammatory concentration in València City's wastewater using fuzzy-set qualitative comparative anal…

2019

The current literature about pharmaceutical and personal care compounds (PPCPs) focuses on identifying their concentration and toxicological risk both in surface water and in wastewater. However, the influence of urban areas (population ageing, income level, hospitals and others) has not yet been analysed. Knowing how a population (and its facilities) affects PPCPs' presence in wastewater is important to identify the conditions that are responsible for their presence. In this work, the influence of water consumption, population ageing, income level, hospitals and nursing homes on the anti-inflammatory concentration have been analysed. To fill the gap between the quantitative data on PPCPs' …

Vivir como cristianos y pagar como moros: genealogía medieval de la servidumbre morisca en el reino de Valencia

2009

La conversión forzosa de los musulmanes del reino de Valencia, decretada en 1526, no implicó una igualación social entre cristianos «viejos» y «nuevos», ya que se mantuvo la diferencia de estatus que había existido anteriormente. El artículo examina los tres aspectos fundamentales del contenido de dicha diferencia: la intensidad de las rentas soportadas, la imposición de servicios obligatorios y las trabas a la migración interior y exterior; establece sus orígenes en las condiciones de dominación impuestas a la población infiel inmediatamente después de la conquista del siglo XIII, y traza los grandes rasgos de su evolución a lo largo de la Baja Edad Media. Se arguye que esta población estu…

2021

Young children’s digital media use and physical activity have gained attention in recent research. Parental co-participation has a major impact on children’s health consequences. This study addressed a gap in the research by investigating daily parental co-participation in children’s digital media use and physical play, using the family ecological model theoretical framework. The participants in this nationally representative cross-sectional study were 2512 Finnish parents with two- to six-year-old children. Parents completed a questionnaire. Sociodemographic correlates of co-participation and of the awareness of guidelines regarding co-participation and correlation between co-participation…

Analysing farming systems with Data Envelopment Analysis: citrus farming in Spain

2004

Abstract Farming systems in the Mediterranean agricultural areas of Spain are frequently characterised by the small size of the production units and a widespread strategy of externalisation of many growing tasks which could be seen as a way of allowing farms to remain competitive. In this paper, we suggest Data Envelopment Analysis as an appropriate analytical tool to explore the possibilities of short-term viability of individual farms, after eliminating current inefficient practices. From a sample of Spanish citrus farms, we identify the efficient production units that determine the technological or best practice frontier, and we compare their characteristics with those of the average far…

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…

Economic strain and public support for redistribution : a comparative analysis of 28 European countries

2012

Author's version of an article in the journal: Journal of Social Policy. Also available from the publisher at: http://dx.doi.org/10.1017/s0047279412000748 Is public support for redistribution affected by the number of people experiencing economic strain in a country? This question is investigated by comparing twenty-eight countries in the fourth round of the European Social Survey 2008-09 using two-level linear regression models. The results show that individuals reporting economic strain support redistribution more strongly than those who do not experience economic strain. Further, individuals living in countries where many other people report economic strain also support redistribution mo…

Benefit Incidence Analysis in Education

2007

07103; The standard benefit incidence algebra generally produces biased estimates of the distribution of public spending on education when students from poor and rich families are enrolled in schools that receive different levels of public spending per student. Except in very rare instances, removing these biases entails combining several sources of information in order to evaluate how unit spending varies across different population groups. Although such disaggregation is generally difficult to obtain, we show one way to overcome the data constraints that hinder a precise calculation of the incidence of public spending on education. The empirical example discussed in this article indicates…

Professional drivers and private drivers from Bogotá: Diagnosis of sociodemographic conditions and general well-being [exploratory analysis]

2018

espanolA pesar que los accidentes de trafico son reconocidos mundialmente como un problema de salud publica y que en Colombia representan la segunda causa de muerte violenta, hay una falta de investigacion en torno al tema, hecho que senala la importancia de iniciar acciones concretas. En consonancia con lo anterior, el objetivo de la presente investigacion fue estudiar dos tipos de poblacion de conductores, a saber, conductores profesionales y particulares en la ciudad de Bogota, mediante un analisis y comparacion de su situacion sociodemografica y de salud general. Con tales fines, una investigacion de corte transversal fue llevada a cabo, en la que participaron 500 conductores (250 profe…

Chronic physical conditions, physical multimorbidity, and quality of life among adults aged ≥ 50 years from six low- and middle-income countries

2022

Abstract Purpose Multimorbidity (i.e., ≥ 2 chronic conditions) poses a challenge for health systems and governments, globally. Several studies have found inverse associations between multimorbidity and quality of life (QoL). However, there is a paucity of studies from low- and middle-income countries (LMICs), especially among the older population, as well as studies examining mediating factors in this association. Thus, the present study aimed to explore the associations, and mediating factors, between multimorbidity and QoL among older adults in LMICs. Methods Cross-sectional nationally representative data from the Study on Global Ageing and Adult Health were analyzed. A total of 11 chroni…