Search results for "taxation"
showing 10 items of 80 documents
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…
Exentos de la fiscalidad del General en el Reino de Valencia. La reivindicación de inmunidad por el clero regular.
2020
Les relacions entre la Generalitat valenciana i el clergat regular experimentaren fortes tensions al segle XVII amb motiu de l’exempció fiscal dels eclesiàstics, especialment els mendicants. L’anàlisi d’aquests conflictes ens permet apropar-nos a la realitat efectiva d’un privilegi fiscal poc conegut en la seua incidència i derivacions.
Optimal Taxation of Family Income with non-separable disutility of effort
2008
This paper studies the optimal non linear income taxation for a couple with two earners, each with two possible productivity types. For the case of zero cross-elasticity of labor supply, I find the full solution in terms of type distribution and social welfare weights. Binding diagonal constraints are found to be relevant even with independent types. For the case of non zero cross elasticity, some partial results are obtained. No distortion at the top occurs only in families where both earners are at the top of their distribution. High types in heterogeneous families can be upward distorted, even when only downward incentive constraints bind. The sign of their marginal tax depend on the sig…
Bunching in Optimal Taxation
2010
The economics of extortion: Theory and the case of the Sicilian Mafia
2023
This paper studies extortion of firms operating in legal sectors by a profit-maximizing criminal organization. We develop a simple taxation model under asymmetric information to find the Mafia optimal extortion as a function of firms’ observable characteristics, namely size and sector. We test the predictions of the model on a unique dataset on extortion in Sicily, the Italian region where the Sicilian Mafia, one of the most ancient criminal organizations, operates. In line with our theoretical model, our empirical findings show that extortion is strongly concave with respect to firm size and highly regressive. The percentage of profits appropriated by the Mafia ranges from 40% for small fi…
PROCEDURAL RULES in TAX LAW in the context of EUROPEAN LAW and DOMESTIC LAW
2010
I processi di armonizzazione, di riavvicinamento e di coordinamento delle legislazioni tributarie degli Stati membri, al fine di garantire l'attuazione degli obiettivi comunitari, deve riguardare non soltanto le norme sostanziali, ma anche quelle relative alle modalità di accertamento e di riscossione. L'interazione tra principi costituzionali interni e regole comunitarie impone lo dviluppo dell'integrazione anche sulle procedure di controllo e di pagamento, sia in materia di imposte indirette che in materia di imposte dirette.
Aspetti fiscali dell'immigrazione
2018
Il lavoro attiene agli aspetti fiscali relativi all’acquisizione della residenza fiscale in Italia. Un profilo di indagine riguarda il trattamento dei soggetti che, assumendo una posizione di regolarità nel contesto del lavoro, presentano la dichiarazione dei redditi, vengono tassati e contribuiscono alla previdenza sociale e alle entrate tributarie e, eventualmente. Altro profilo di analisi è la disciplina per cui la leva fiscale determina delle posizioni “agevolate” per incentivare il trasferimento, nel caso di soggetti che possono apportare “ricchezza” implementando la ricerca o con l’investimento di capitali. E’ essenziale il rispetto dei principi costituzionali, a garanzia della consid…
Guerra e finanza nella Sicilia del XVII secolo. La partecipazione del Regno alla politica internazionale della monarchia spagnola
2022
In recent decades, the abandonment of the teleological perspective concerning the formation of the modern state has made it possible to rethink the nature of the European monarchies between the fifteenth and seventeenth centuries and to read the center/periphery pair no longer in antithetical terms, but of integration and complementarity. If these historiographical acquisitions had significant implications in political and institutional studies, they were no less important in those lines of research that had as their focus the military sphere and its financing. The essay examines the participation of the Kingdom of Sicily in the international politics of the Spanish Monarchy, in order to un…