Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Shortcomings in the EU Merger Directive written by Frederik Boulogne and published by Kluwer Law International B.V.. This book was released on 2016-03-23 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments and European Court of Justice's (ECJ) interpretations of its provisions, various shortcomings remain. This thoroughgoing analysis, broader and deeper than any prior work on the subject, addresses all the Directive's subtopics methodically, following the paragraphs of Articles 1-15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective, primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties. Each of the following questions is addressed and responded to in depth: – Which entities have access to the Merger Directive and which entities should have access to it? – Which operations are covered by the Merger Directive and which operations should be covered? – Which tax disadvantages to cross-border restructuring operations does the Merger Directive aim to remove, which tax disadvantages have been actually removed, which tax disadvantages remain, and how should the Merger Directive be amended to remove the remaining tax disadvantages? – How tax avoidance should be combated under Article 15(1)(a) of the Merger Directive, which possible types of tax avoidance can be identi¬fied, and how the Merger Directive should be amended? – Which cases of double taxation does a taxpayer engaging in cross-border restructuring operations potentially encounter, and how they can be taken away by the Merger Directive? The key shortcomings that are identifi¬ed are: the Merger Directive’s objective is not stated precisely; minimum harmonisation does not lead to a common tax system; exhaustive lists are used as legislative technique; the Merger Directive does not add much to the outcomes reached through negative harmonisation; and the de¬finitions of qualifying operations are not fully aligned with corporate law. Chapter 6 contains a deeply informed and viable proposal for the amendment of the Merger Directive. This is the fi¬rst treatment not only to evaluate the Directive's effi¬cacy in detail but also to offer real solutions to its shortcomings. It will be welcomed by policymakers, judges, practitioners and academics, and the recommendations it contains are sure to affect ongoing amendments and jurisprudence on the Merger Directive.
Download or read book Human rights and criminal procedure written by Jeremy McBride and published by Council of Europe. This book was released on 2018-06-18 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical tool for legal professionals who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work This is the second and expanded edition of a handbook intended to assist judges, lawyers and prosecutors in taking account of the requirements of the European Convention on Human Rights and its Protocols (“the European Convention”) – and more particularly of the case law of the European Court of Human Rights – when interpreting and applying codes of criminal procedure and comparable or related legislation. It does so by providing extracts from key rulings of the European Court and the former European Commission of Human Rights that have determined applications complaining about one or more violations of the European Convention in the course of the investigation, prosecution and trial of alleged offences, as well as in the course of appellate and various other proceedings linked to the criminal process.
Download or read book Public Expenditure Trends written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1978 report discusses trends and prospects for public expenditures and revenues.
Download or read book Romanization in the Time of Augustus written by Ramsay MacMullen and published by Yale University Press. This book was released on 2000-01-01 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the lifetime of Augustus (from 63 B.C. to A.D. 14), Roman civilization spread at a remarkable rate throughout the ancient world, influencing such areas as art and architecture, religion, law, local speech, city design, clothing, and leisure and family activities. In his newest book, Ramsay MacMullen investigates why the adoption of Roman ways was so prevalent during this period.Drawing largely on archaeological sources, MacMullen discovers that during this period more than half a million Roman veterans were resettled in colonies overseas, and an additional hundred or more urban centers in the provinces took on normal Italian-Roman town constitutions. Great sums of expendable wealth came into the hands of ambitious Roman and local notables, some of which was spent in establishing and advertising Roman ways. MacMullen argues that acculturation of the ancient world was due not to cultural imperialism on the part of the conquerors but to eagerness of imitation among the conquered, and that the Romans were able to respond with surprisingly effective techniques of mass production and standardization.
Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book French books in print anglais written by Electre and published by . This book was released on 2002 with total page 1798 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The European Landscape Convention written by Michael Jones and published by Springer Science & Business Media. This book was released on 2011-02-09 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important and insightful book provides, for the first time, a broad presentation of ongoing research into public participation in landscape conservation, management and planning, following the 2000 European Landscape Convention which came into force in 2004. The book examines both the theory of participation and what lessons can be learnt from specific European examples. It explores in what manner and to what extent the provisions for participation in the European Landscape Convention have been followed up and implemented. It also presents and compares different experiences of participation in selected countries from northern, southern, eastern and western Europe, and provides a critical examination of public participation in practice. However, while the book’s focus is necessarily on Europe, many of the conclusions drawn are of global relevance. The book provides a valuable reference for researchers and advanced students in landscape policies and management, as well as for professionals and others interested in land-use planning and environmental management.
Download or read book Culture 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Aden and the Indian Ocean Trade written by Roxani Eleni Margariti and published by UNC Press Books. This book was released on 2012-09-01 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Positioned at the crossroads of the maritime routes linking the Indian Ocean and the Mediterranean Sea, the Yemeni port of Aden grew to be one of the medieval world's greatest commercial hubs. Approaching Aden's history between the eleventh and thirteenth centuries through the prism of overseas trade and commercial culture, Roxani Eleni Margariti examines the ways in which physical space and urban institutions developed to serve and harness the commercial potential presented by the city's strategic location. Utilizing historical and archaeological methods, Margariti draws together a rich variety of sources far beyond the normative and relatively accessible legal rulings issued by Islamic courts of the time. She explores environmental, material, and textual data, including merchants' testimonies from the medieval documentary repository known as the Cairo Geniza. Her analysis brings the port city to life, detailing its fortifications, water supply, harbor, customs house, marketplaces, and ship-building facilities. She also provides a broader picture of the history of the city and the ways merchants and administrators regulated and fostered trade. Margariti ultimately demonstrates how port cities, as nodes of exchange, communication, and interconnectedness, are crucial in Indian Ocean and Middle Eastern history as well as Islamic and Jewish history.
Download or read book L essentiel du droit fiscal 2007 written by Béatrice Grandguillot and published by Gualino Editeur. This book was released on 2007 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre présente en 14 chapitres l'ensemble des connaissances nécessaires à la compréhension des règles fiscales qui s'appliquent aux entreprises et aux particuliers. Il donne, en outre, toutes les sommes, tous les barèmes et tous les seuils qu'il faut connaître. Au total, une présentation synthétique, rigoureuse et pratique du Droit fiscal français applicable en 2007.
Download or read book Gone with the Headwinds written by Gustavo Adler and published by International Monetary Fund. This book was released on 2017-04-03 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: to come
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book The Local Magistrates of Roman Spain written by Leonard A. Curchin and published by . This book was released on 1990 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Local aristrocracies were crucial to the administrative and social assimilation of provincial communities in the Roman world. Leonard Curchin focuses on local political élites in the Iberian Peninsula, providing the first comprehensive and up-to-date prosopographical catalogue of all known local magistrates in Roman Spain.
Download or read book From Vienna to Chicago and Back written by Gerald Stourzh and published by University of Chicago Press. This book was released on 2010-02-15 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning both the history of the modern West and his own five-decade journey as a historian, Gerald Stourzh’s sweeping new essay collection covers the same breadth of topics that has characterized his career—from Benjamin Franklin to Gustav Mahler, from Alexis de Tocqueville to Charles Beard, from the notion of constitution in seventeenth-century England to the concept of neutrality in twentieth-century Austria. This storied career brought him in the 1950s from the University of Vienna to the University of Chicago—of which he draws a brilliant picture—and later took him to Berlin and eventually back to Austria. One of the few prominent scholars equally at home with U.S. history and the history of central Europe, Stourzh has informed these geographically diverse experiences and subjects with the overarching themes of his scholarly achievement: the comparative study of liberal constitutionalism and the struggle for equal rights at the core of Western notions of free government. Composed between 1953 and 2005 and including a new autobiographical essay written especially for this volume, From Vienna to Chicago and Back will delight Stourzh fans, attract new admirers, and make an important contribution to transatlantic history.
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
