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Constitutional Review and Tax Law: An Analytical Framework
Get PDFThis Article offers a more comprehensive and substantial approach to constitutional review of the general power to tax and the way tax laws should comply with constitutional rights and principles. The power of Congress to levy taxes is not confined to income taxes; it is broader and much more general. Article I, Section 8 of the Constitution describes the general power of Congress in terms of tax laws as follows: “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States . . . .” This provision contains more than it seems at first glance. First, it says that only the legislature has the power to lay taxes. The legislature represents the people; hence, a tax should be levied only if there is a collective consent of the people, the taxpayers. Second, any tax should be enacted only for the provision of the “common defense and general welfare.” The Author\u27s underlying assumption here is quite clear and straightforward: tax laws are not immune from judicial review and constitutional limitations restrict the power to impose taxes. Taxes should be scrutinized, via judicial review, like any other act of Congress. Any tax may be unconstitutional if it does not provide for the common defense and general welfare, or if it does not represent the collective consent. Furthermore, a tax should not violate any other constitutional rights or interests, e.g., property or equal protection rights
Tackling Global Crisis: the Italian Example and the Possible Impact on the Mediterranean Area
No full textThe so called “Global Crisis” erupted some three year ago had a devastating impact of European economies and on Mediterranean (MED) Countries. Different States tried different reactions to it, with a strong (but not so effective) coordination of the European Union in this respect. Despite of the efforts for a common reaction, the national different background determined the necessity to implement different ways and means to get out of troubles. In the case of Italy, for example, the huge public debt prevented the Italian Government from the implementation of qualified deficit-spending policies that where the leit motiv in other European States and in the US. Italy pointed on some short scale amendments to tax system, virtually at zero cost. In other words, it amended the way taxes are applied without changing significantly their structural amount (excluding the “once and for all” ones). This approach to taxation (tweaking the way taxes are applied and not their amount) could be another way to interact with MED Countries, different from the one ever used in these cases. More precisely, the author points out the possibility to implement a common concept of permanent establishment for all the business investing in the MED area, and for the southern part of Italy more in particular (considering the business texture of this area and the strongest interactions with other MED States). A common concept of PE (a MED-PE, therefore) based on the OECD one would make investments easier and circulation of capitals too, including the creation of new workplaces with the loss of revenue for the source State possibly compensated by a branch profit tax to be levied on the outbound profits generated by the PE
Income Tax Base: Moving from the British Source Doctrine to the American Concept of Accretion to Wealth--the Israeli Experience
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Taxation of International Activity: Over Relief from Double Taxation under the U.S. Tax System
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Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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