1,721,007 research outputs found
Tax Systems and Tax Reforms in Europe. Part II. National case studies of European tax systems and tax reforms
No full textIreland
No full textThis paper aims at discussing the main features of Ireland’s tax system. Due to the reforms of the last decade, this small country is now characterized by an interesting combination of good economic growth and strong budgetary situation, along with a low fiscal pressure, in particular on corporations and labour
Tax complexity with heterogeneous voters
No full textIn democratic countries tax systems are complex and elaborated.
The issue of tax complexity is a crucial one in the policy debate
about tax design and reforms. A recent trend towards simplification has
emerged, at least in developed countries. We argue that tax complexity
is the result of the interplay between economic and political factors,
and we assess the observed trends and the main features of tax complexity
under this perspective. Italy represents an interesting case:
changes in the structure of the personal income tax in the period 19742005
are meant to reduce tax complexity. Data on the Italian personal
income tax suggest the existence of a trade-off in the determination of
tax complexity: on one side more complexity is beneficial for a heterogeneous
population, since it allows a design closer to individuals' preferences,
while on the other side it is costly. We explore the emergence
of this trade-off in a voting model. Median voter models are not able to
appropriately capture the multidimensional nature of the determination
of tax complexity. A simple probabilistic voting model instead delivers
interesting results. We find that, when grouping individuals with different
income levels in the same income bracket, on one side the political
support by individuals, who necessarily will pay a tax rate different
from their preferred one, is reduced, while on the other side the administrative
cost of taxation is also reduced
Democracy and Taxation in Asian countries
No full textPublic policies in Asian countries have a focus on development and growth with a very limited attention to redistribution and equity. As a consequence, these countries have a low fiscal pressure and a "light" welfare state. We analyze the determinants of tax revenue and investigate the tax composition in a sample of eleven Asian countries. Political factors, such as the level of democratization of the country, turn out to play a crucial role
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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