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Growing Apart: Religious Reflection on the Rise of Economic Inequality

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ISBN: 9783038425779 9783038425786 Year: Pages: 192 DOI: 10.3390/books978-3-03842-578-6 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Social Sciences --- Religion --- Economics
Added to DOAB on : 2019-01-24 10:37:32
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Many people are increasingly concerned about economic inequality within their own nations, or between wealthy nations and poor ones. But is today's vast economic inequality best addressed by appeals to ethics, by altering social structures such as taxes and laws, or some combination of the two approaches? This volume brings together leading scholars from across the disciplines who believe today's extreme economic inequality threatens human flourishing and who are determined to address it using their own disciplinary tools. The broadly interdisciplinary volume incorporates contributions from fields as varied as theology, philosophy, economics, education, social work, sociology and law. Our work together illustrates how incorporating a variety of perspectives in a conversation enriches religious and ethical reflection on a significant social ill, and how quantitative and secular fields can help offer practical solutions to contemporary ethical problems.

Policy-Making Processes and the European Constitution

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Book Series: Routledge/ECPR Studies in European Political Science ISBN: 9780203965801 9780415385077 9780415663748 9781134173365 9781134173358 9781134173310 Year: DOI: 10.4324/9780203965801 Language: English
Publisher: Taylor & Francis
Subject: Political Science
Added to DOAB on : 2019-11-08 11:21:15
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This new volume presents a wealth of fresh data documenting and analyzing the different positions taken by governments in the development of the European Constitution. It examines how such decisions have substantial effects on the sovereignty of nation states and on the lives of citizens, independent of the ratification of a constitution. Few efforts have been made to document constitution building in a systematic and comparative manner, including the different steps and stages of this process. This book examines European Constitution-building by tracing the two-level policy formation process from the draft proposal of the European Convention until the Intergovernmental Conference, which finally adopted the document on the Constitution in June 2004. Following a tight comparative framework, it sheds light on reactions to the proposed constitution in the domestic arena of all the actors involved. It includes a chapter on each of the original ten member states and the fifteen accession states, plus key chapters on the European Commission and European Parliament. This book will be of strong interest to scholars and researchers of European Union politics, comparative politics, and policy-making.

Keywords

position --- formation --- integration --- tax --- harmonization --- national --- relevant --- domestic --- actors --- nice

Les routes de l’argent : Réseaux et flux financiers de Paris

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ISBN: 9782111287617 Year: DOI: 10.4000/books.igpde.106 Language: French
Publisher: Institut de la gestion publique et du développement économique
Subject: Business and Management
Added to DOAB on : 2020-09-09 12:19:30
License: OpenEdition Licence for Books

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Entre 1789 et 1815, tout le nord-ouest de l’Europe continentale passe, à la faveur des conquêtes et des annexions, sous contrôle français. Densément peuplé et en cours d’industrialisation rapide, ce territoire se prévaut également d’une tradition négociante qui a fait sa richesse. Ces multiples attraits expliquent la présence de manieurs d’argent privés, à l’image du négociant lillois François-Charles Briansaux, attirés par les multiples affaires à conclure à l’intérieur de ce grand marché en construction et pour partie protégé de la concurrence anglaise par le « blocus continental ». Ils sont rejoints par les fonctionnaires financiers chargés « d’exporter » le système fiscal français dans les 130 départements du Grand Empire. On veut alors croire à l’efficacité d’une administration unique et aux vertus d’un fisc égalisateur, sans pourtant faire disparaître certaines spécificités locales, reflet des temporalités et modalités de la conquête. En portant une attention particulière aux relations réciproques entre l’ancienne France et les départements réunis, entre Paris et Lille, Bruxelles, Amsterdam ou Hambourg, ce livre éclaire la façon dont s’articule à l’intérieur d’un territoire, celui des routes septentrionales, le mouvement combiné des affaires privées et de la finance publique.

A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden

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ISBN: 9783319697710 9783319697727 Year: Pages: 136 DOI: 10.1007/978-3-319-69772-7 Language: English
Publisher: Palgrave Macmillan Grant: Riksbankens Jubileumsfond
Subject: Economics
Added to DOAB on : 2018-05-31 18:01:26
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This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Almost Hollywood, Nearly New Orleans: The Lure of the Local Film Economy

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ISBN: 9780520293816 9780520967175 9780520967175 9780520967175 Year: Pages: 162 DOI: 10.1525/luminos.25 Language: English
Publisher: University of California Press
Subject: History --- Media and communication
Added to DOAB on : 2017-03-10 11:01:26
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Early in the twenty-first century, Louisiana, one of the poorest states in the United States, redirected millions in tax dollars from the public coffers in an effort to become the top location site globally for the production of Hollywood films and television series. Why would lawmakers support such a policy? Why would citizens accept the policyâ s uncomfortable effects on their economy and culture? Almost Hollywood, Nearly New Orleans addresses these questions through a study of the local and everyday experiences of the film economy in New Orleans, Louisianaâ a city that has twice taken the mantle of becoming a movie production capital. From the silent era to todayâ s Hollywood South, Vicki Mayer explains that the aura of a film economy is inseparable from a prevailing sense of home, even as it changes that place irrevocably.

The Online Advertising Tax as the Foundation of a Public Service Internet

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Book Series: CAMRI Policy Briefs ISBN: 9781911534945 9781911534938 9781911534945 9781911534952 9781911534969 Year: Pages: 102 DOI: 10.16997/book23 Language: English
Publisher: University of Westminster Press
Subject: Philosophy --- Law --- Computer Science --- Political Science --- Media and communication
Added to DOAB on : 2019-01-15 13:34:39
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"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model."

Impuesto a los bienes urbanos ociosos : Una herramienta tributaria contra la especulación inmobiliaria y al servicio de la planificación

Authors: --- ---
ISBN: 9789873667596 DOI: 10.4000/books.eunrn.630 Language: Spanish
Publisher: Editorial UNRN
Subject: Law --- Political Science
Added to DOAB on : 2019-12-06 13:15:32
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Este libro propone una herramienta tributaria para que los gobiernos de las ciudades regulen el mercado del suelo urbano y la especulación inmobiliaria. Los autores construyen y comentan un modelo de norma legal para la creación de un impuesto a lotes, fracciones y otros bienes urbanos ociosos, legislación que contribuiría a una intervención estatal más eficaz para facilitar el acceso a la tierra y la vivienda de una mayoría de la población. Conscientes del carácter contracultural de su propuesta, los autores la fundamentan con una rigurosa evaluación de argumentos jurídicos, sociales y económicos y de la experiencia comparada de casos de Latinoamérica y Europa.

The Goths & Other Stories

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ISBN: 9781950192960 Year: Pages: 254 DOI: 10.21983/P3.0312.1.00 Language: English
Publisher: punctum books
Subject: Languages and Literatures
Added to DOAB on : 2020-07-10 23:58:31
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"In the winter of 476 A.D. the Ostrogoths, hungry and exhausted from wandering for months along the barren confines of the Byzantine Empire, wrote to Emperor Zeno in Constantinople requesting permission to enter the walled city of Epidaurum and just kinda crash and charge their phones. Closer to home, Orpheus walks Eurydice through a suburban refrigerator as a matter of tax planning. In The Goths & Other Stories, sexual desire, food, space, and anger are distorted; prose fiction, experimental poetry, philosophy, and design theory intersect and breed. The poetics of car accidents, capitalist consumption, and anarchist terrorism unfold at a Southern California car dealership. Readers of all centuries will feel at home in this book. The smell of seafood and speculative urban planning merge into a 1990s computer game, Abidjan has 12,756 streets with no way to go from one to another, an apocalypse of tax law and classical mythology descends upon suburbia and reveals a medieval theology of design, theater, and light. The book’s six stories are set in different times and places – sometimes within the same narrative – but have in common a slippery approach to the boundaries between fiction and theory, between ontological planes, between the comical and the moral. Together they also form a treatise on the nature of writing as a branch of design – one whose medium is easier to reveal than to define."

Hidden Transfers of Assets and Hidden Payouts of Profit

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ISBN: 9789616842709 Year: Volume: 1 Pages: 257 DOI: 10.4335/978-961-6842-70-9 Language: Slovenian
Publisher: Institute for Local Self-Government and Public Procurement Maribor
Subject: Political Science
Added to DOAB on : 2016-09-28 16:45:30
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The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

La défense du paradis fiscal suisse avant la Seconde Guerre mondiale

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ISBN: 9782889301126 Year: Pages: 544 DOI: 10.26530/OAPEN_624511 Language: French
Publisher: Editions Alphil Presses universitaires suisses Grant: Swiss National Science Foundation (SNSF) - OAPEN-CH - 170304
Subject: History
Added to DOAB on : 2017-03-11 11:01:23
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This book examines how Swiss leaders reached a deal with international pressures that appeared after the First World War, preventing the placement of foreign capital flight in Switzerland. A result of research on unpublished sources, from both Swiss and European archives, this book renews aware-ness of the history of the Swiss financial center and international economic relations during the first half of the 20th century.

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