Download or read book Les coulisses de la politique fiscale written by Michel Taly and published by . This book was released on 2016-09-21 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre n'a pas pour objet de proposer une réforme fiscale, mais de dégager les conditions d'une réforme réussie. La première partie est consacrée à la méthode de la réforme. Comment créer un débat sur les finalités d'une réforme avant de discuter de ses modalités ? Comment trouver le bon compromis entre les impératifs politiques et les contraintes techniques ? Quel rôle pour le Parlement ? Comment procéder à l'évaluation des mesures a priori et a posteriori ? Comment organiser la concertation ? Quel est le prix de la simplicité ? La seconde partie passe en revue, impôt par impôt, ses enjeux. Il ne s'agit pas de dire ce qu'il faudrait faire, mais de montrer comment notre vision collective de ces enjeux est polluée par des dogmes qui empêchent toute évolution, car le réseau de contraintes est tel que s'y conformer conduit fatalement à un dispositif complexe qui perd toute cohérence. Desserrer ce réseau de contraintes est un préalable absolu à une réforme fiscale efficace.
Download or read book La politique fiscale written by Bernard Castagnède and published by QUE SAIS-JE. This book was released on 2013-06-07T00:00:00+02:00 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: La politique fiscale recouvre l’ensemble des choix qui concourent à fixer les caractéristiques d’un système fiscal (niveau de la pression fiscale, répartition du prélèvement, dispositifs techniques d’imposition, décisions relatives à l’assiette ou au tarif des différents impôts et taxes). Elle désigne aussi l’utilisation faite de l’impôt à des fins économiques ou sociales. L’impôt est alors envisagé comme un des instruments de la politique économique.Jadis discrète, pour l’essentiel conçue dans le secret des bureaux de l’administration des finances, la politique fiscale prend désormais toute sa place dans le débat parlementaire ou l’argumentaire des programmes électoraux. Son incidence extra-financière est soulignée, par exemple dans le débat relatif à la « tva sociale ». De fortes images – le « bouclier fiscal » – viennent appuyer les réformes. La fiscalité est, au premier rang, mise au service de la lutte contre les appréhensions de l’époque, en particulier celles de la délocalisation des activités et des emplois.Bien qu’amoindri, l’outil fiscal reste donc l’un des rares leviers dont disposent les pouvoirs publics nationaux, dans le contexte communautaire et d’économie de marché, pour établir leur capacité à orienter le devenir économique et social de leurs concitoyens.
Download or read book A Journey Through European and International Taxation written by Carla De Pietro and published by Kluwer Law International B.V.. This book was released on 2024-03-06 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
Download or read book Modern Dogma and the Rhetoric of Assent written by Wayne C. Booth and published by University of Chicago Press. This book was released on 1974-10-15 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: When should I change my mind? What can I believe and what must I doubt? In this new "philosophy of good reasons" Wayne C. Booth exposes five dogmas of modernism that have too often inhibited efforts to answer these questions. Modern dogmas teach that "you cannot reason about values" and that "the job of thought is to doubt whatever can be doubted," and they leave those who accept them crippled in their efforts to think and talk together about whatever concerns them most. They have willed upon us a "befouled rhetorical climate" in which people are driven to two self-destructive extremes—defenders of reason becoming confined to ever narrower notions of logical or experimental proof and defenders of "values" becoming more and more irresponsible in trying to defend the heart, the gut, or the gonads. Booth traces the consequences of modernist assumptions through a wide range of inquiry and action: in politics, art, music, literature, and in personal efforts to find "identity" or a "self." In casting doubt on systematic doubt, the author finds that the dogmas are being questioned in almost every modern discipline. Suggesting that they be replaced with a rhetoric of "systematic assent," Booth discovers a vast, neglected reservoir of "good reasons"—many of them known to classical students of rhetoric, some still to be explored. These "good reasons" are here restored to intellectual respectability, suggesting the possibility of widespread new inquiry, in all fields, into the question, "When should I change my mind?"
Download or read book PROMOTION DE LA SANTE ET AUTONOMISATION DANS LE CONTEXTE AFRICAIN written by David HouŽto and published by Lulu.com. This book was released on 2014-02-26 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le terme promotion de la santé en Afrique, près de 30 ans après l'adoption de la Charte d'Ottawa, continue d'avoir des connotations complètement hors du sens que lui confère cette charte. Cela n'est pas étonnant quand on sait que la notion de santé dans ce contexte africain équivaut à la lutte contre la maladie à travers les soins de santé dispensés par des professionnels de la santé dans des formations sanitaires et les hôpitaux. L'évolution que connait le continent depuis quelques décennies est de donner un peu plus de place à la communauté à travers les relais communautaires dans une participation communautaire vidée de son contenu, car le pouvoir n'est jamais passé entre les mains des communautés.C'est au vu de tout ceci que le présent ouvrage à sa raison d'être pour expliquer les fondements de l'autonomisation communautaire et de la promotion de la santé avec leur importance pour la région africaine en proie aux mauvais indicateurs de santé comparativement aux autres régions du monde.
Download or read book The Success of Open Source written by Steve WEBER and published by Harvard University Press. This book was released on 2009-06-30 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much of the innovative programming that powers the Internet, creates operating systems, and produces software is the result of "open source" code, that is, code that is freely distributed--as opposed to being kept secret--by those who write it. Leaving source code open has generated some of the most sophisticated developments in computer technology, including, most notably, Linux and Apache, which pose a significant challenge to Microsoft in the marketplace. As Steven Weber discusses, open source's success in a highly competitive industry has subverted many assumptions about how businesses are run, and how intellectual products are created and protected. Traditionally, intellectual property law has allowed companies to control knowledge and has guarded the rights of the innovator, at the expense of industry-wide cooperation. In turn, engineers of new software code are richly rewarded; but, as Weber shows, in spite of the conventional wisdom that innovation is driven by the promise of individual and corporate wealth, ensuring the free distribution of code among computer programmers can empower a more effective process for building intellectual products. In the case of Open Source, independent programmers--sometimes hundreds or thousands of them--make unpaid contributions to software that develops organically, through trial and error. Weber argues that the success of open source is not a freakish exception to economic principles. The open source community is guided by standards, rules, decisionmaking procedures, and sanctioning mechanisms. Weber explains the political and economic dynamics of this mysterious but important market development. Table of Contents: Preface 1. Property and the Problem of Software 2. The Early History of Open Source 3. What Is Open Source and How Does It Work? 4. A Maturing Model of Production 5. Explaining Open Source: Microfoundations 6. Explaining Open Source: Macro-Organization 7. Business Models and the Law 8. The Code That Changed the World? Notes Index Reviews of this book: In the world of open-source software, true believers can be a fervent bunch. Linux, for example, may act as a credo as well as an operating system. But there is much substance beyond zealotry, says Steven Weber, the author of The Success of Open Source...An open-source operating system offers its source code up to be played with, extended, debugged, and otherwise tweaked in an orgy of user collaboration. The author traces the roots of that ethos and process in the early years of computers...He also analyzes the interface between open source and the worlds of business and law, as well as wider issues in the clash between hierarchical structures and networks, a subject with relevance beyond the software industry to the war on terrorism. --Nina C. Ayoub, Chronicle of Higher Education Reviews of this book: A valuable new account of the [open-source software] movement. --Edward Rothstein, New York Times We can blindly continue to develop, reward, protect, and organize around knowledge assets on the comfortable assumption that their traditional property rights remain inviolate. Or we can listen to Steven Weber and begin to make our peace with the uncomfortable fact that the very foundations of our familiar "knowledge as property" world have irrevocably shifted. --Alan Kantrow, Chief Knowledge Officer, Monitor Group Ever since the invention of agriculture, human beings have had only three social-engineering tools for organizing any large-scale division of labor: markets (and the carrots of material benefits they offer), hierarchies (and the sticks of punishment they impose), and charisma (and the promises of rapture they offer). Now there is the possibility of a fourth mode of effective social organization--one that we perhaps see in embryo in the creation and maintenance of open-source software. My Berkeley colleague Steven Weber's book is a brilliant exploration of this fascinating topic. --J. Bradford DeLong, Department of Economics, University of California at Berkeley Steven Weber has produced a significant, insightful book that is both smart and important. The most impressive achievement of this volume is that Weber has spent the time to learn and think about the technological, sociological, business, and legal perspectives related to open source. The Success of Open Source is timely and more thought provoking than almost anything I've come across in the past several years. It deserves careful reading by a wide audience. --Jonathan Aronson, Annenberg School for Communication, University of Southern California
Download or read book The Optimistic Leftist written by Ruy Teixeira and published by St. Martin's Press. This book was released on 2017-03-07 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Teixeira examines "the structural and economic shifts remaking advanced societies and [believes] that the left is in a far better position to advance its agenda than the right. Eventually, [he says], the right will be forced to play on the left's terms to be competitive. This is because only the left has growing, not declining, coalitional strength and only the left is willing to confront and solve capitalism's 'Piketty problem' (a vicious cycle of rising inequality, stagnating living standards, and slowing economic growth) by building a new equitable-growth 'opportunity state'"--
Download or read book The Supreme Court Bar written by Kevin T. McGuire and published by University of Virginia Press. This book was released on 1993 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Who represents litigants in the Supreme Court of the United States? Kevin T. McGuire shows that the most sophisticated of them have the advantage of representation by an elite counsel made up of former clerks to the justices, alumni of the Office of the Solicitor General, partners in powerful Washington law firms, and public interest lawyers, all of whom serve as gatekeepers to the Court. In this study, the first to characterize the bar of the Supreme Court as a whole, McGuire uses survey, archival, and interview data to explore the history and social structure of the community of Supreme Court specialists. In so doing, he assesses the strategic politics of Supreme Court practice, the ways in which dominant litigators can shape the Court's decisions, and what the existence of such an elite implies for judicial fairness.
Download or read book The Wealth of the Commons written by David Bollier and published by Levellers Press. This book was released on 2014-05-23 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are poised between an old world that no longer works and a new one struggling to be born. Surrounded by centralized hierarchies on the one hand and predatory markets on the other, people around the world are searching for alternatives. The Wealth of the Commons explains how millions of commoners have organized to defend their forests and fisheries, reinvent local food systems, organize productive online communities, reclaim public spaces, improve environmental stewardship and re-imagine the very meaning of "progress" and governance. In short, how they've built their commons. In 73 timely essays by a remarkable international roster of activists, academics and project leaders, this book chronicles ongoing struggles against the private commoditization of shared resources - often known as market enclosures - while documenting the immense generative power of the commons. The Wealth of the Commons is about history, political change, public policy and cultural transformation on a global scale - but most of all, it's about individual commoners taking charge of their lives and their endangered resources. "This fine collection makes clear that the idea of the Commons is fully international, and increasingly fully worked-out. If you find yourself wondering what Occupy wants, or if some other world is possible, this pragmatic, down-to-earth, and unsentimental book will provide many of the answers." - Bill McKibben, author of Deep Economy: The Wealth of Communities and The Durable Future
Download or read book The Rise of the Right to Know written by Michael Schudson and published by Harvard University Press. This book was released on 2015-09-14 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: The American founders did not endorse a citizen’s right to know. More openness in government, more frankness in a doctor’s communication with patients, more disclosure in a food manufacturer’s package labeling, and more public notice of actions that might damage the environment emerged in our own time. As Michael Schudson shows in The Rise of the Right to Know, modern transparency dates to the 1950s, 1960s, and 1970s—well before the Internet—as reform-oriented politicians, journalists, watchdog groups, and social movements won new leverage. At the same time, the rapid growth of higher education after 1945, together with its expansive ethos of inquiry and criticism, fostered both insight and oversight as public values. “One of the many strengths of The Rise of the Right To Know is its insistent emphasis on culture and its interaction with law...What Schudson shows is that enforceable access to official information creates a momentum towards a better use of what is disclosed and a refinement of how disclosure is best done.” —George Brock, Times Literary Supplement “This book is a reminder that the right to know is not an automatic right. It was hard-won, and fought for by many unknown political soldiers.” —Monica Horten, LSE Review of Books
Download or read book In the Shadow of the Moons written by Nansook Hong and published by Little Brown & Company. This book was released on 1998 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Korean-American recounts her fourteen years of abuse at the hands of her husband, the drug-addicted eldest son of the Reverend Sun Myung Moon, and reveals the corruption behind the religious fac+a2ade of Moon's organization. 50,000 first printing. Tour.
Download or read book The Oxford Handbook Public Accountability written by M. A. P. Bovens and published by Oxford Handbooks. This book was released on 2014-04 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the best scholars in the field from around the world, this handbook showcases conceptual and normative as well as the empirical approaches in public accountability studies.
Download or read book Electronic Government Concepts Methodologies Tools and Applications written by Anttiroiko, Ari-Veikko and published by IGI Global. This book was released on 2008-03-31 with total page 4780 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides research on e-government and its implications within the global context. Covers topics such as digital government, electronic justice, government-to-government, information policy, and cyber-infrastructure research and methodologies.
Download or read book Les Livres de L ann e written by and published by . This book was released on 1927 with total page 1068 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internet Success written by Charles M. Schweik and published by MIT Press. This book was released on 2012-06-08 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: A systematic examination of the factors that influence the success or abandonment of open-source software projects and the implications for other kinds of collaborations. The use of open-source software (OSS)—readable software source code that can be copied, modified, and distributed freely—has expanded dramatically in recent years. The number of OSS projects hosted on SourceForge.net (the largest hosting Web site for OSS), for example, grew from just over 100,000 in 2006 to more than 250,000 at the beginning of 2011. But why are some projects successful—that is, able to produce usable software and sustain ongoing development over time—while others are abandoned? In this book, the product of the first large-scale empirical study to look at social, technical, and institutional aspects of OSS, Charles Schweik and Robert English examine factors that lead to success in OSS projects and work toward a better understanding of Internet-based collaboration. Drawing on literature from many disciplines and using a theoretical framework developed for the study of environmental commons, Schweik and English examine stages of OSS development, presenting multivariate statistical models of success and abandonment. Schweik and English argue that analyzing the conditions of OSS successes may also inform Internet collaborations in fields beyond software engineering, particularly those that aim to solve complex technical, social, and political problems.
Download or read book Europa in seinen Institutionen written by Gilbert Trausch and published by Nomos Verlagsgesellschaft. This book was released on 2005 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indlæg fra kollokvium afholdt i Luxembourg 14-15. maj 1998.
Download or read book Documentation Politique Internationale written by and published by . This book was released on 1952 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: Has supplements.
