Search results for "fiscal"
showing 10 items of 448 documents
The Shaping of Public Economic Discourse in Postwar America: The 1947 Meat Shortage and Franco Modigliani’s Meat Plan
2015
Abstract This paper discusses the American debate over price controls and economic stabilization after World War II, when the transition from a war economy to a peace economy was characterized by bottlenecks in the productive system and shortages of food and other basic consumer goods, directly affecting the living standard of the population, the public opinion, and political discourse. Specifically, we will focus on the economist Franco Modigliani and his proposal for a “Plan to meet the problem of rising meat and other food prices without bureaucratic controls.” The plan prepared by Modigliani in October 1947 was based on a system of taxes and subsidies to foster a proper distribution of …
La constitution européenne: une lecture espagnole
2005
La versión que aquí se facilita es el texto mecanografiado por el autor, que posteriormente fue publicado en el diario "Le monde" con alguna pequeña variación.
Does Government Spending Crowd Out Private Consumption and Investment?
2011
To counteract the impact of the financial crisis, governments have imple-mented significant fiscal stimulus packages that involve a combination of tax cuts and a boost in social and public infrastructure spending. While, before the turmoil, there was broad consensus that monetary policy should be the primary tool of stabilisation policy, and fiscal policy should play lit-tle role beyond allowing automatic stabilisers to operate, during the crisis almost all major countries adopted discretionary fiscal policy measures. In the debate on the fiscal policy response to the economic downturn, the effectiveness of fiscal policy to support the economy has, there-fore, regained importance and renewe…
Cryptocurrency Perception Within Countries: A Comparative Analysis
2020
Purpose: The paper explores the differences between countries concerning perception and use of traditional and virtual money. We try to answer the question who uses virtual money for investment and building assets and who uses it just for Internet payments. The background of the analysis are significant changes that have taken place in the virtual money market in recent years in relation to changes in the global financial market. Design/methodology/approach: A pilot study was conducted in Poland, the Russian Federation, and China, which is supposed to be an introduction to the bigger and wider survey. It was conducted within December 2019 and January 2020 with 81 surveyed persons. These wer…
Déclaration et vérification des créances. Admission des créances fiscales dans les conditions prévues par le Livre des procédures fiscales
2021
International audience; (Com. 3 févr. 2021, n° 19-20.683, arrêt n° 95 F-P, Mme V. B. et a. c/ Comptable public du pôle recouvrement spécialisé de la Marne, D. 2021. 284 ; JCP 2021. 182 ; JCP E 2021. 1191, n° 12, obs. A. Tehrani)
Créances fiscales. Les créances fiscales ne naissent pas pour les besoins de la procédure
2010
International audience; (Limoges, ch. civ., 4 févr. 2010, RG n° 08/01717, Direction générale des finances publiques d'Epinal c/ Sté ALCEE, Rev. sociétés 2010. 197, obs. P. Roussel Galle)
Déclaration et vérification des créances. Créance fiscale née des propositions de rectification de l'administration fiscale. Conditions d'un relevé d…
2022
(Com. 2 févr. 2022, no 20-19.157, F-D, Me I., ès qual., c/ Comptable public du pôle de recouvrement spécialisé Sud-Pyrénées et a., RJDA 04/22, no 210)
Déclaration et vérification des créances Créances fiscales. Déclaration provisionnelle. Contrôle fiscal. Procédure administrative en cours (non). Opp…
2001
International audience; (Com. 9 janv. 2001, Trésorier principal de Levallois-Perret c/ Mme Riffier ès qualités et autres, D.2001.478, obs. A. Lienhard ; Paris, 3e ch. C, 9 févr. 2001, Trésorier principal de Provins c/ Me Coudray et autres, D. 2001.1174)
Vérification et admission des créances. Créances fiscales, Admission définitive en cas d'absence de contestation, Conditions
1994
International audience; (Com. 2 mars 1993, Euchin ès qual. c/ Trésorier principal de Saint-Etienne banlieue ; Paris, 3e ch. B, 10 sept. 1993, Monsieur le Receveur des impôts de Juvisy Nord-Est c/ Souchon ès qual. et autre)
Approaching Economic Inequality through Late Medieval Tax Records: Valls (1378), Sevile (1384) and Palma (1478)
2017
Wealth inequality in pre-industrial societies is a newly reinvigorated topic in economic history. Late medieval historians, particularly those of Iberia, face the challenge to catch up with their early modern counterparts. This proves completely possible due to the existence of analytic methods already developed in economics, as well as tax sources based on patrimony estimates of tax-payers. With the aim of addressing such a topic, this essay analyses three cases coming from various late medieval Iberian populations: Valls (1378), Seville (1384) and Palma (1478). In the case of Valls and Sevile the evidence has been based on transcriptions of available material, while for Palma we have stud…