Search results for "taxation."
showing 10 items of 75 documents
Quia non ascendit suma : la riqueza del clero de la ciudad de Zaragoza durante la Baja Edad Media (1272-1456)
2021
[ES] El objetivo de este artículo es estudiar la riqueza y la desigualdad socioeconómica del clero zaragozano a través de las fuentes fiscales durante la Baja Edad Media. Mediante el análisis de los libros de décimas pontificias conservados en el Archivo de la Corona de Aragón y en el Archivo Apostólico Vaticano es posible documentar la tasa contributiva de los clérigos aragoneses, en general, y de los zaragozanos, en particular. En concreto, a través de un estudio cronológico amplio, se puede definir la estructura y la jerarquía de la Iglesia zaragozana, comprobar cómo evolucionó la riqueza de los eclesiásticos y cómo afectaron a este grupo heterogéneo las diferentes coyunturas económicas …
Taxation of the family with children in charge
2020
[EN] The family institution is fundamental in every society. The family formed within the marriage or couple in fact deserves the economic and social protection on the part of the public Powers. The present study deals with the taxation that surrounds these institutions when there are minors in their charge. Their taxation will be analyzed within the personal income tax and the application of personal and family circumstances to them. First, the taxation of Large Families will be studied since they have the largest number of minors under their protection, then families made up of married couples and couples in fact who have minors in their care and, finally, we will address taxation in the …
Les honoraires des arbitres ne peuvent faire l'objet d'une ordonnance de taxation
2002
International audience; (Reims 16 déc. 1999, Rev. arb. 2000.316, note Th. Clay, Sté Adidas c/ Fresco)
Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation
2013
ECJ case law on direct taxation has been very important in the development of the international dimension of direct tax systems of EU Member States. Through the application of the non-discrimination principle and the requirements of the fundamental freedoms, some of the basic structures of the implementation of income tax systems have been revised to accommodate to the needs of the single market. However, the requirements of the EU single market are fundamentally incompatible with the assumptions that have served to build the criteria under which modern income tax systems have been developed (worldwide income taxation, residence vs source, unlimited vs limited tax liability, credit vs exemp…
Cryptocurrency and its taxation
2022
Since 2008, the emergence of the cryptocurrency market has had a considerable influence on the financial sector and the economy as a whole, including the rise of blockchain technology and the production and presence of new types and numbers of cryptocurrencies. Many researchers recognize the significance and benefits of the cryptocurrency market for the global economic system; however, global economies are less welcoming because blockchain technology allows cryptocurrency to remain unregulated by regulators due to its high anonymity and decentralization, potentially leading to increased opportunities for illegal money circulation. Regulators across the world are discussing whether and how t…
Per camins inussitats i sendes molt apartades. Contrabando de seda valenciana hacia Castilla durante la segunda mitad del siglo XVI
2015
Este artículo analiza la intensa corriente de contrabando de seda valenciana hacia Castilla, que se desarrolló durante la segunda mitad del siglo XVI. Entre otros factores, la creación del nou imposit de la seda en 1552 incentivó esta actividad ilícita, que llegó a convertirse en un modo de vida en las principales regiones productoras (especialmente la Ribera del Júcar) y un motivo constante de litigio para las autoridades, incapaces de frenar este tráfico ilícito. La política fiscal valenciana y el auge del contrabando de seda a Toledo lastró la sedería valenciana durante esta centuria, ya que dificultó el abastecimiento de materia prima de los telares de la ciudad de Valencia. Del mismo m…
In-Work Benefits for Married Couples: An Ex-Ante Evaluation of EITC and WTC Policies in Italy
2012
This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider in-work benefits based on the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these income support mechanisms is however augmented with a premium for two-earner households to avoid potential disincentive effects on secondary earners. Revenue neutral policy simulations show that our reforms may greatly improve the current Italian tax-benefit system in terms of both incentive and redistr…
Taxation in Romania – Some Positive Aspects
2013
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
Should all the world be taxed?
1997
Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?
Fiscalità Ambientale per l'Europa - Profili di diritto dell'Unione Europea
2016
Il lavoro consiste in un rapporto che è il risultato di una ricerca condotta utilizzando le risposte che diversi paesi europei hanno fornito ad un questionario loro somministrato riguardante il grado di attuazione delle direttive europee in tema di fiscalità ambientale. In particolare il rapporto si occupa della tassazione dei prodotti energetici e dell'elettricità, della tassazione dei trasporti, nonché dell'applicazione dei pedaggi e dei diritti di utenza, della possibilità di graduare i tributi sui veicoli in ragione del grado di emissioni CO2 e dell'inserimento del settore dell'aviazione nel sistema di scambi di quote di emissione di gas "effetto serra".