118,084 research outputs found
Political economy issues of taxation in Latin America
No full textThe political economy of Latin America is a crucial issue. In the last decades many Latin American countries have experienced a democratic transition, but poor economic performances. In particular, contrary to the predictions of the political economy literature on democracy and economic development, fiscal pressure has remained low, especially income taxes, despite the democratic transition. This puzzling evidence can be reconciled with political theories, if we include the role played by vested interests, financial sector and populist economic policies
Il sistema pensionistico: dall'assicurazione sociale all'individualizzazione
No full textIn questo capitolo analizziamo alcuni aspetti particolarmente importanti del sistema pensionistico: la pluralità di funzioni e i concetti di equità, il legame tra pensioni e crescita, le misure appropriate del livello di spesa pensionistica, il ruolo delle componenti pubbliche e private, il ruolo dell'assicurazione sociale
Tax Systems and Tax Reforms in Europe. Part II. National case studies of European tax systems and tax reforms
No full textTax Systems and Tax Reforms in Latin America
No full textThis book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.
The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America’s taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances
Displaying open cultural collections. Interface characteristics for effective cultural content aggregators
No full textIn recent years, cultural heritage institutions, such as museums and libraries, are introducing several strategies to enhance access to their collections. The digitization of extensive cultural collections and their release under open licences are fostering the creation of cultural content aggregators, namely Web platforms funded by non-profit organizations to converge digitized cultural collections from multiple cultural institutions. Cultural content aggregators, such as Europeana and Wikimedia Commons, aim to support scholars, writers and artists in their research, dissemination, and artistic activities.
Although cultural content aggregators are adopting performative technologies and rigorous sharing methods, their user interfaces have several usability issues. Thus, part of the digitized heritage seems invisible to the end-user, as if it were a sort of digital depot.
This paper adopts a research through design approach to investigate interface solutions that may foster access, navigation and use of digitized cultural objects within cultural content aggregators
Structural and electronic properties of the Sn/Si(111)-(2 root 3x2 root 3)R30 degrees surface revised
No full textThe Sn/Si(111)-(2root3 x 2root3)R30 degrees surface has been reinvestigated with low temperature STM/STS and high resolution core level and valence band photoemission using synchrotron radiation. The experimental evidence indicates a 1.2 ML Sn coverage for this reconstruction, with 14 Sn adatoms per unit cell (only four of which are visible with STM). The surface is semiconducting with a band gap value of 0.8 +/- 0.2 eV. (C) 2004 Elsevier B.V. All rights reserved
Wealth transfer taxation: An empirical investigation
No full textWe present an empirical model of wealth transfer taxation in the revenue
systems of the G7 countries—Canada, France, Germany, Italy, Japan, the UK, and the US—over the period from 1965 to 2009. Our model emphasizes the influences of population aging and of the stock of household wealth in an explanation of the past and likely future of this tax source. Simulations with the model using U.N. demographic projections and projections of household wealth suggest that even in France and Germany where reliance on wealth transfer taxation has been increasing for part of the period studied, wealth transfer taxes can be expected to wither away as population aging deepens over the next two decades. Our results indicate that recent tax designs that rely upon the taxation of wealth transfers to preserve equity in the face of declining taxation of capital incomes may be, in this respect, politically infeasible forthe foreseeable future. We conclude by using the case of wealth transfer taxation to raise the general question of the extent to which the consistency of a proposed reform with expected political equilibria ought to play a role in the design of a normative policy blueprint
Divari di genere, ripartire con un cambio di rotta
No full textL’emergenza da COVID-19 produce un ulteriore ampliamento
dei divari di genere nel mondo del lavoro, peggiorando la condizione
femminile. Tra aprile e giugno, la task force “Donne
per un nuovo Rinascimento”, istituita e presieduta dalla ministra
Bonetti, ha lavorato per elaborare una serie di proposte
miranti non solo a contrastare questo esito della crisi, ma a
trasformare il rilancio in una occasione per recuperare i ritardi
storici accumulati dal nostro Paese in tema di parità di genere.
I frutti di questo lavoro, qui presentato, sono confluiti anche nel
Family Act, disegno di legge delega di riforma organica delle
politiche di sostegno alla famiglia, approvato dal Consiglio dei
ministri l’11 giugno scorso
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