Search results for "TAXATION"
showing 10 items of 80 documents
La dimensione europea dell’ambiente e della fiscalità ambientale – I principi ricavabili in materia di tassazione ambientale
2018
Il principio del chi inquina paga sancito nel diritto dell'Unione europea svolge importanti riflessi su diversi settori economici e giuridici, anche in materia tributaria. Il tributo, infatti, può rappresentare uno strumento efficace per indurre il contribuente ad adottare comportamenti più rispettosi nei confronti del bene ambiente. L'introduzione di un tributo ambientale in senso stretto, tuttavia, può sollevare rilevanti questioni attinenti ai suoi potenziali effetti regressivi, nonchè alla possibilità del soggetto passivo di traslare economicamente il costo del prelievo fiscale su altri soggetti che non sono responsabili dell'attività inquinante o del consumo di beni scarsi in natura, p…
Determinación y definición de cuentas de las Cortes de 1329 en 1332: antecedentes de la Generalidad valenciana. La fiscalidad territorial y las impos…
2004
The year 1329 can be considered the starting point in the establishment of the <i>Generalitat Valenciana</i>. It is in this year when the first steps are taken toward the creation of a taxation system, starting with the regulation of local taxes.<br><br>A partir de 1329, se pueden establecer los pasos encaminados a determinar el origen de la Generalitat Valenciana, debido a que se darán las primeras pautes del procedimiento de implantación del sistema fiscal de dicho territorio a partir de la normativa de las imposiciones locales.
La financiación de las empresas mediterráneas de Alfonso el Magnánimo. Bailía General, Subsidios de Cortes y Crédito Institucional en Valencia (1419-…
2003
This article studies the role of the General Bailía of Valencia—the office for the management of the royal domain resources of the kingdom of Valencia- in the political and military projects of Alfonso V the Magnanimous in the Mediterranean. In this way its also analysed the role of the Parliament, a class representation of the kingdom, and the city of Valencia, main urban centre The incomes from the royal domain, the donations from the Parliaments as a representative assemblies, and the loans provided by the city of Valencia contributed in a decisive way to the guarantee of the economic viability of Alfonso Vs military expansion. It is right that the main instruments that the king had to a…
Promoting self-employment: Does it create more employment and business activity?
2021
International audience; We assess the economic impact of reforms promoting self-employment in the three countries that have implemented such reforms since the early 2000s: the Netherlands, the United Kingdom and France. To that end, we use an unbalanced cross country-industry dataset of 4,226 observations, including 12 OECD countries and 20 market industries, over the 1995-2016 period. We first observe, using country-level data, that the share of self-employed workers in total employment is quite stable or declines over the period in all countries in our dataset, except in the three countries where large reforms promoting self-employment have been implemented, and only after these reforms. …
Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas …
2021
The current Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage was born out of the declared will to establish a set of incentives applicable to patronage activity in general and, in particular, to cultural patronage. However, the practical application to date of this commendable principle has been shown to be a mere normative proposition. The Autonomous Communities of the Balearic Islands, the Valencian Community and Castilla-La Mancha have enacted laws on tax incentives for cultural patronage that could resolve, within the scope of their competences, some difficulties encountered with state regulations. With this scenario in mind we analyze the effective …
Justice et inégalités: un amendement à la théorie de John Rawls
1992
National audience; On se demande si les principes de justice de Rawls ne sont pas exagérément inégalitaires, malgré leur côté "juste". On examine donc ce qu'il advient de l'optimum de Rawls, le maximin, quand de l'aversion pour l'inégalité" apparaît. Le maximin consiste à se placer sur un certain point de la courbe d'efficience, en admettant une certaine dose d'inégalité, pourvu que l'on donne le maximum possible aux plus défavorisés. On tient compte d'externalités en reprenant la notion d'envie sous la forme d'une aversion pour l'inégalité, essentiellement de la part des plus défavorisés. On ne peut plus raisonner sur la courbe frontière des rémunérations possibles et on démontre la validi…
Tax Design in the OECD: A Test of the Hines-Summers Hypothesis
2011
This paper investigates the effects of economic size and trade openness on tax design in the OECD. Using data for 30 OECD countries over the 1965–2007 period, we test the recently proposed Hines-Summers [2009] Hypothesis, according to which the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes. Our findings show that the Hines-Summers Hypothesis can claim broad, statistically significant, and robust empirical support in the OECD data sets we examined.
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…
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.