Search results for "TAXA"

Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.

2017

E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…

Diversity and Distribution of the Dinoflagellates Brachidinium, Asterodinium and Microceratium (Brachidiniales, Dinophyceae) in the open Mediterranea…

2011

Diversity and Distribution of the DinoflagellatesBrachidinium, AsterodiniumandMicroceratium(Brachidiniales, Dinophyceae) in the open Mediterranean SeaBrachidiniacean dinoflagellates have been investigated in the open waters of the Mediterranean Sea, along a transect from the south of France to the south of Cyprus (20 June-18 July 2008).BrachidiniumandKarenia papilionaceaoften co-occurred,B. capitatumpredominating in the surface waters. The highest abundance ofBrachidiniumwere found in the upper 25min the western Mediterranean with amaximum (24 cells L-1) at a depth of 5 m in the Balearic Sea.Asterodinium(up to 4 cells L-1) was recorded below of deep chlorophyll maxima. The genusMicroceratiu…

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.

Income Equality and Income Taxation

1994

In every society the distribution of income plays an essential role — not only for economists but also for social scientists and politicians. Most people agree that the laissez-faire allo-cation is not equitable but that some redistribution using taxes has to take place. Most of the literature has supposed that a Bergson- Samuelson social welfare function is the appropriate tool for capturing social values in such analyses. However, there are some objections against this approach. First, interpersonal comparability of the individual utilities is needed — an extremely strong and questionable claim. Second, most writers have worked with a concave transformation of individual cardinal utilitie…

Autonomous artificial nanomotor powered by sunlight

2006

Light excitation powers the reversible shuttling movement of the ring component of a rotaxane between two stations located at a 1.3-nm distance on its dumbbell-shaped component. The photoinduced shuttling movement, which occurs in solution, is based on a “four-stroke” synchronized sequence of electronic and nuclear processes. At room temperature the deactivation time of the high-energy charge-transfer state obtained by light excitation is ≈10 μs, and the time period required for the ring-displacement process is on the order of 100 μs. The rotaxane behaves as an autonomous linear motor and operates with a quantum efficiency up to ≈12%. The investigated system is a unique example of an artif…

Cyclic [2]Pseudorotaxane Tetramers Consisting of Two Rigid Rods Threaded through Two Bis-Macrocycles: Copper(I)-Templated Synthesis and X-ray Structu…

2008

Variously substituted coordinating rigid rods have been synthesized which incorporate a central 4,7-phenanthroline nucleus attached to two 2-pyridyl groups via its 3 and 8 positions, so as to yield bis-bidentate chelates, the two-coordinating axes of the chelates being parallel to one another. Regardless of the nature of the substituents borne by the rods, the copper(I)-induced threading reaction of two such rods through the rings of two bis-macrocycles affords in a quantitative yield the 4-copper(I) threaded assembly. The [2]pseudorotaxane tetramers thus obtained have been fully characterized in solution and, for one of them, an X-ray structure could be obtained, confirming the threaded na…

Indicaxanthin, a multi-target natural compound from Opuntia ficus-indica fruit: From its poly-pharmacological effects to biochemical mechanisms and m…

2019

Abstract Over the latest years phytochemical consumption has been associated to a decreased risk of both the onset and the development of a number of pathological conditions. In this context indicaxanthin, a betalain pigment from Opuntia ficus-indica fruit, has been the object of sound research. Explored, at first, for its mere antioxidant potential, Indicaxanthin is now regarded as a redox-active compound able to exert significant poly-pharmacological effects against several targets in a number of experimental conditions both in vivo and in vitro. This paper aims to provide an overview on the therapeutical effects of indicaxanthin, ranging from the anti-inflammatory to the neuro-modulatory…

Fourfold [2]rotaxanes of calix[4]arenes by ring closure.

2006

Chelate Cooperativity and Spacer Length Effects on the Assembly Thermodynamics and Kinetics of Divalent Pseudorotaxanes

2011

Homo- and heterodivalent crown-ammonium pseudorotaxanes with different spacers connecting the two axle ammonium binding sites have been synthesized and characterized by NMR spectroscopy and ESI mass spectrometry. The homodivalent pseudorotaxanes are investigated with respect to the thermodynamics of divalent binding and to chelate cooperativity. The shortest spacer exhibits a chelate cooperativity much stronger than that of the longer spacers. On the basis of crystal structure, this can be explained by a noninnocent spacer, which contributes to the binding strength in addition to the two binding sites. Already very subtle changes in the spacer length, i.e., the introduction of an additional…