Iva: crisi europea ed esperienza sammarinese

«I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: da queste parole del Commissario Europeo Algirdas Šemeta trae ispirazione tale ricerca che ha l’obiettivo di ripercorrere, in primo luogo, le ragioni che hanno portato alla creazione di una imposta comunitaria plurifase sui consumi, ed in secondo luogo, i motivi per cui oggi è necessario un ripensamento sul tema. Le spinte ammodernatrici provengono anche dagli stessi organismi europei, che sono impegnati da anni in discussioni con gli Stati membri per arrivare alla definizione di una normativa che riesca a disegnare un sistema snello ed efficiente. Il primo importante passo in tale direzione è stato effettuato dalla stessa Commissione europea nel 2010 con l’elaborazione del Libro Verde sul futuro dell’IVA, in cui vengono evidenziati i profili critici del sistema e le possibili proposte di riforma. L’obiettivo di dare origine ad un EU VAT SYSTEM in grado di rendere la tassazione più semplice, efficace, neutrale ed anti frode. In questo lavoro si intendono sottolineare i principali elementi critici della normativa IVA comunitaria, ideando anche le modifiche che potrebbero migliorarli, al fine di creare un’ipotesi normativa capace di essere un modello ispiratore per la modifica del sistema di imposizione indiretta esistente nella Repubblica di San Marino che ad oggi si trova a doversi confrontare con una imposta monofase alle importazioni anch’essa, come l’IVA, oramai in crisi.

Hexenfieber im Erzgebirge - Die Annaberger Krankheit 1712 - 1720

Die Arbeit untersucht das seuchenartige Auftreten von Besessenheitsfällen in Annaberg (Erzgebirge) in den Jahren 1713-1720, die Auslöser der letzten Hexenprozesse in Kursachsen waren. Zeitgenössische Beobachter stritten intensiv, ob diese sogenannte „Annaberger Krankheit“ durch Zauberei verursacht oder eine psychosomatisch bedingte Massenerkrankung war. In Abkehr von dem Vorurteil, alle Betroffenen einer solchen Massenhysterie litten an derselben Erkrankung, werden diverse Krankengeschichten rekonstruiert. Indem sich dabei Elemente von Rollenspielen (Kinderhexen, Hysterie) und Betrug (Almosenerschleichung, Denunziationen, politisch motivierte Inszenierungen) finden, zeigt sich die wundersame „Krankheit“ als nicht pathologischer sondern sozialer Vorgang. rnAm dessen Beginn stand die Geburt der Interpretation, es gäbe eine außergewöhnliche Krankheit in der Stadt, wozu akzidentielle Ereignisse mehr beitrugen als auffällige Krankheitsfälle. Gerüchtbildung und politische Instrumentalisierung bildeten den Rahmen für den Einstieg von Nachahmern, die das fiktive Krankheitsbild in die Realität eines demonstrativen Schauspiel umsetzten. Dieser Mechanismus eines selbsterfüllenden Menetekels wird vor dem Hintergrund seiner kulturellen, sozialen, ökonomischen und historischen Bedingungen detailliert rekonstruiert.

Securities: Its Conception and Protection of Interests of its Holders

Theoretical studies of the problems of the securities markets in the Russian Federation incline to one or other of the two traditional approaches. The first consists of comparing the definition of "valuable paper" set forth in the current legislation of the Russian Federation, with the theoretical model of "Wertpapiere" elaborated by German scholars more than 90 years ago. The problem with this approach is, in Mr. Pentsov's opinion, that any new features of the definition of "security" that do not coincide with the theoretical model of "Wertpapiere" (such as valuable papers existing in non-material, electronic form) are claimed to be incorrect and removed from the current legislation of the Russian Federation. The second approach works on the basis of the differentiation between the Common Law concept of "security" and the Civil Law concept of "valuable paper". Mr. Pentsov's research, presented in an article written in English, uses both methodological tools and involves, firstly, a historical study of the origin and development of certain legal phenomena (securities) as they evolved in different countries, and secondly, a comparative, synchronic study of equivalent legal phenomena as they exist in different countries today. Employing the first method, Mr. Pentsov divided the historical development of the conception of "valuable paper" in Russia into five major stages. He found that, despite the existence of a relatively wide circulation of valuable papers, especially in the second half of the 19th century, Russian legislation before 1917 (the first stage) did not have a unified definition of valuable paper. The term was used, in both theoretical studies and legislation, but it covered a broad range of financial instruments such as stocks, bonds, government bonds, promissory notes, bills of exchange, etc. During the second stage, also, the legislation of the USSR did not have a unified definition of "valuable paper". After the end of the "new economic policy" (1922 - 1930) the stock exchanges and the securities markets in the USSR, with a very few exceptions, were abolished. And thus during the third stage (up to 1985), the use of valuable papers in practice was reduced to foreign economic relations (bills of exchange, stocks in enterprises outside the USSR) and to state bonds. Not surprisingly, there was still no unified definition of "valuable paper". After the beginning of Gorbachev's perestroika, a securities market began to re-appear in the USSR. However, the successful development of securities markets in the USSR was retarded by the absence of an appropriate regulatory framework. The first effort to improve the situation was the adoption of the Regulations on Valuable Papers, approved by resolution No. 590 of the Council of Ministers of the USSR, dated June 19, 1990. Section 1 of the Regulation contained the first statutory definition of "valuable paper" in the history of Russia. At the very beginning of the period of transition to a market economy, a number of acts contained different definitions of "valuable paper". This diversity clearly undermined the stability of the Russian securities market and did not achieve the goal of protecting the investor. The lack of unified criteria for the consideration of such non-standard financial instruments as "valuable papers" significantly contributed to the appearance of numerous fraudulent "pyramid" schemes that were outside of the regulatory scheme of Russia legislation. The situation was substantially improved by the adoption of the new Civil Code of the Russian Federation. According to Section 1 of Article 142 of the Civil Code, a valuable paper is a document that confirms, in compliance with an established form and mandatory requisites, certain material rights whose realisation or transfer are possible only in the process of its presentation. Finally, the recent Federal law No. 39 - FZ "On the Valuable Papers Market", dated April 22 1996, has also introduced the term "emission valuable papers". According to Article 2 of this Law, an "emission valuable paper" is any valuable paper, including non-documentary, that simultaneously has the following features: it fixes the composition of material and non-material rights that are subject to confirmation, cession and unconditional realisation in compliance with the form and procedure established by this federal law; it is placed by issues; and it has equal amount and time of realisation of rights within the same issue regardless of when the valuable paper was purchased. Thus the introduction of the conception of "emission valuable paper" became the starting point in the Russian federation's legislation for the differentiation between the legal regimes of "commercial papers" and "investment papers" similar to the Common Law approach. Moving now to the synchronic, comparative method of research, Mr. Pentsov notes that there are currently three major conceptions of "security" and, correspondingly, three approaches to its legal definition: the Common Law concept, the continental law concept, and the concept employed by Japanese Law. Mr. Pentsov proceeds to analyse the differences and similarities of all three, concluding that though the concept of "security" in the Common Law system substantially differs from that of "valuable paper" in the Continental Law system, nevertheless the two concepts are developing in similar directions. He predicts that in the foreseeable future the existing differences between these two concepts will become less and less significant. On the basis of his research, Mr. Pentsov arrived at the conclusion that the concept of "security" (and its equivalents) is not a static one. On the contrary, it is in the process of permanent evolution that reflects the introduction of new financial instruments onto the capital markets. He believes that the scope of the statutory definition of "security" plays an extremely important role in the protection of investors. While passing the Securities Act of 1933, the United States Congress determined that the best way to achieve the goal of protecting investors was to define the term "security" in sufficiently broad and general terms so as to include within the definition the many types of instruments that in the commercial world fall within the ordinary concept of "security' and to cover the countless and various devices used by those who seek to use the money of others on the promise of profits. On the other hand, the very limited scope of the current definition of "emission valuable paper" in the Federal Law of the Russian Federation entitled "On the Valuable Papers Market" does not allow the anti-fraud provisions of this law to be implemented in an efficient way. Consequently, there is no basis for the protection of investors. Mr. Pentsov proposes amendments which he believes would enable the Russian markets to become more efficient and attractive for both foreign and domestic investors.

Integrierte Sicherheitsmerkmale als Schutz vor Produktpiraterie im Maschinen- und Anlagenbau

Die Bedrohung durch Produktpiraterie wächst ständig, besonders der deutsche Maschinen- und Anlagenbau ist mehr und mehr davon betroffen. Um Komponenten und Ersatzteile zu schützen, wurde ein technisches Konzept zur Abwehr von Produktpiraterie entwickelt. In diesem System werden Teile mit kopiersicheren Echtheitsmerkmalen gekennzeichnet, welche an diversen Identifikations- und Prüfpunkten entlang der Supply-Chain und besonders beim Einsatz in der Maschine ausgelesen und geprüft werden. Die Prüfergebnisse werden in einer zentralen Datenbank gespeichert, um neue Services zu ermöglichen und die Kommunikation zwischen Hersteller und Kunde zu erleichtern.

Traktaty pedagogiczne Honoraty z Wiśniowskich Zapovej i Klementyny z Tańskich Hoffmanowej – inspiracja czy przeróbka?

As is well know, the long-lasting influence in Poland of Hoffmanowa’s conservative pedagogical treatise « Keepsake of a Good Mother » (1819) was criticized by more progressive Polish women writers of the 19th century, such as Narcyza Żmichowska and Eliza Orzeszkowa. But the unexpected success of that book in other Slav countries later in the 19th century, especially in Bohemia, is less well known. Honorata z Wiśniowskich Zapová (1825-1856), a member of the Galician Polish szlachta who moved to Prague after her marriage in 1841 to the Czech writer K. V. Zap, has been recently exhumed as a Czech writer by Czech and Polish literary criticism: apart from her essays in Czech journals on her native country, much emphasis has been laid on the value of her most important work, Nezabudky, dar našim pannám (Forget-me-not: A Gift to Our Young Ladies, published in 1859), which was the first book of pedagogy dedicated to the instruction of young women in Bohemia. In her preface to this book, Zapová mentions Hoffmanowa as being one of her many sources of inspiration. Wishing to know more about what exactly Zapová owes to Hoffmanowa, in this article I compare Hoffmanowa’s book of pedagogy with Zapová’s. I am astonished to discover that Zapová’s book is in fact an almost literal translation from Polish to Czech of „Keepsake of a Good Mother” – in other words, that it is a plagiarism of Hoffmanowa’s book. The main question I ask here is : why did no one until now, either in 19th-century criticism or in our contemporary criticism, mention this literary fraud before?

Delinquenz als soziales Handeln. Eine erweiterte Modellierung und empirische Überprüfung

Im vorliegenden Beitrag wird aus Perspektive der strukturell-individualistischen Handlungstheorie versucht, kriminelles Handeln als soziales Handeln zu modellieren. Die subjektiv rationale Entscheidung für oder gegen delinquentes Handeln erfolgt in Abhängigkeit von Restriktionen, Gelegenheiten, Assoziationen sowie von normativen Überzeugungen und moralischen Bewertungen von Straftaten. Die empirische Anwendung mithilfe einer Bevölkerungsumfrage in Bern liefert für intendierte Straftaten wie Ladendiebstahl, Schwarzfahren, Versicherungsbetrug und Steuerhinterziehung theoriekonsistente Ergebnisse.

Punitive reactions to completed crimes versus accidentally uncompleted crimes

Previous studies have shown that the harm caused by crime affects punitive reactions even if differences in the degree of harm are merely accidental. However, it remains unclear whether the effect is direct or whether it is mediated by attributed responsibility or blame. Participants were 303 university students who listened to 4 case vignettes (between-subjects design). Half received information about a completed crime and half about an accidentally uncompleted crime. Crime type was either fraud or rape. The results suggest that individuals consider the actual harm to a significantly greater extent than attribution theory would predict. Moreover, the link between harm and punishment was virtually not mediated by attributed blame and not moderated by individual differences in morality. Future studies should investigate whether the harm-punishment link is a result of an automatic act of retaliation or a desire to compensate for the harm done to the victim (restorative justice).

Mikro- versus Makroperspektive der retributiven Gerechtigkeit, Strafziele und die Forderung nach Strafe

Wie Personen auf Straftaten reagieren und welche Strafziele sie dabei verfolgen, war bisher kaum Gegenstand psychologischer Forschung. In der vorliegenden Arbeit wird die dimensionale Struktur der Präferenz von Strafzielen untersucht. In zwei Befragungen wurden juristischen Laien Fallgeschichten zur Beurteilung vorgelegt (Raubüberfall, Körperverletzung, Betrug, Vergewaltigung). Die multivariaten Auswertungen weisen eine hohe Übereinstimmung auf: Strafziele lassen sich durch die zwei voneinander unabhängigen Dimensionen Strafhärte und Mikro- versus Makroperspektive klassifizieren. Wird eine Makroperspektive eingenommen, so ist dies mit einer stärkeren Gewichtung von Gesellschaftsinteressen verbunden sowie mit der Präferenz für das Strafziel der positiven Generalprävention. Die Mikroperspektive ist hingegen mit der Überzeugung verbunden, dass Gerechtigkeit insbesondere aus der Perspektive der konkret Beteiligten herzustellen ist. Je nach geforderter Strafhärte geht die Mikroperspektive mit einem Bias entweder für das Opfer und das Strafziel der Vergeltung oder aber für den Täter und das Strafziel der Resozialisierung einher.

The Continuing Practice and Impact of Discrimination

This chapter provides a detailed discussion of the evidence on housing and mortgage lending discrimination, as well as the potential impacts of such discrimination on minority outcomes like homeownership and neighborhood environment. The paper begins by discussing conceptual issues surrounding empirical analyses of discrimination including explanations for why discrimination takes place, defining different forms of discrimination, and the appropriate interpretation of observed racial and ethnic differences in treatment or outcomes. Next, the paper reviews evidence on housing market discrimination starting with evidence of segregation and price differences in the housing market and followed by direct evidence of discrimination by real estate agents in paired testing studies. Finally, mortgage market discrimination and barriers in access to mortgage credit are discussed. This discussion begins with an assessment of the role credit barriers play in explaining racial and ethnic differences in homeownership and follows with discussions of analyses of underwriting and the price of credit based on administrative and private sector data sources including analyses of the subprime market. The paper concludes that housing discrimination has declined especially in the market for owner-occupied housing and does not appear to play a large role in limiting the neighborhood choices of minority households or the concentration of minorities into central cities. On the other hand, the patterns of racial centralization and lower home ownership rates of African-Americans appear to be related to each other, and lower minority homeownership rates are in part attributable to barriers in the market for mortgage credit. The paper presents considerable evidence of racial and ethnic differences in mortgage underwriting, as well as additional evidence suggesting these differences may be attributable to differential provision of coaching, assistance, and support by loan officers. At this point, innovation in loan products, the shift towards risk based pricing, and growth of the subprime market have not mitigated the role credit barriers play in explaining racial and ethnic differences in homeownership. Further, the growth of the subprime lending industry appears to have segmented the mortgage market in terms of geography leading to increased costs of relying on local/neighborhood sources of mortgage credit and affecting the integrity of many low-income minority neighborhoods through increased foreclosure rates.

Using Leading Indicators to Forecast US Home Sales in a Bayesian VAR Framework

This paper uses Bayesian vector autoregressive models to examine the usefulness of leading indicators in predicting US home sales. The benchmark Bayesian model includes home sales, the price of homes, the mortgage rate, real personal disposable income, and the unemployment rate. We evaluate the forecasting performance of six alternative leading indicators by adding each, in turn, to the benchmark model. Out-of-sample forecast performance over three periods shows that the model that includes building permits authorized consistently produces the most accurate forecasts. Thus, the intention to build in the future provides good information with which to predict home sales. Another finding suggests that leading indicators with longer leads outperform the short-leading indicators.

A Simple Model of Credit Rationing with Information Externalities

Credit-rationing model similar to Stiglitz and Weiss [1981] is combined with the information externality model of Lang and Nakamura [1993] to examine the properties of mortgage markets characterized by both adverse selection and information externalities. In a credit-rationing model, additional information increases lenders ability to distinguish risks, which leads to increased supply of credit. According to Lang and Nakamura, larger supply of credit leads to additional market activities and therefore, greater information. The combination of these two propositions leads to a general equilibrium model. This paper describes properties of this general equilibrium model. The paper provides another sufficient condition in which credit rationing falls with information. In that, external information improves the accuracy of equity-risk assessments of properties, which reduces credit rationing. Contrary to intuition, this increased accuracy raises the mortgage interest rate. This allows clarifying the trade offs associated with reduced credit rationing and the quality of applicant pool.

An intervention mapping approach: Identification of human trafficking victims by health professionals

Background. Today modern day slavery is known as human trafficking and is a growing pandemic that is a grave human rights violation. Estimates suggest that 12.3 million people are working under conditions of force, fraud or coercion. Working toward eradication is a worthy effort; it would free millions of humans from slavery, mostly women and children, as well as uphold basic human rights. One tactic to eradicating human trafficking is to increase identification of victims among those likely to encounter victims of human trafficking.^ Purpose. This study aims to develop an intervention that improves certain stakeholders' ability, in the health clinic setting, to appropriately identify and report victims of human trafficking to the National Human Trafficking Resource Center.^ Methods. The Intervention Mapping (IM) process was used by program planners to develop an intervention for health professionals. This methodology is a six step process that guides program planners to develop an intervention. Each step builds on the others through the execution of a needs assessment, and the development of matrices based on performance objectives and determinants of the targeted health behavior. The end product results in an ecological, theoretical, and evidence based intervention.^ Discussion. The IM process served as a useful protocol for program planners to take an ecological approach as well as incorporate theory and evidence into the intervention. Consultation with key informants, the planning group, adopters, implementers, and individuals responsible for institutionalization also contributed to the practicality and feasibility of the intervention. Program planners believe that this intervention fully meets recommendations set forth in the literature.^ Conclusions. The intervention mapping methodology enabled program planners to develop an intervention that is appropriate and acceptable to the implementer and the recipients.^

La construción del fraude y los partidos políticos en la Argentina de los años treinta

En este trabajo se reconstruye la trayectoria del régimen fraudulento durante el gobierno de Agustín Justo (1932-1938). Las acciones coercitivas desplegadas por los caudillos durante la jornada electoral fueron su rasgo más evidente, pero la instrumentación del fraude tuvo alcances más profundos. A lo largo de esta experiencia, el ejercicio abierto de la coerción sobre el principal partido opositor y el avasallamiento de los derechos de la ciudadanía fueron acompañados por la reorganización del Estado en un sentido que quebró la relación de equilibrio entre los poderes a través de la subordinación del Poder Judicial y el Legislativo a las directivas del elenco gobernante. En este texto se identifican las prácticas y las decisiones desplegadas por los partidos políticos del campo opositor y del oficialista en relación con este proceso.

La construción del fraude y los partidos políticos en la Argentina de los años treinta

En este trabajo se reconstruye la trayectoria del régimen fraudulento durante el gobierno de Agustín Justo (1932-1938). Las acciones coercitivas desplegadas por los caudillos durante la jornada electoral fueron su rasgo más evidente, pero la instrumentación del fraude tuvo alcances más profundos. A lo largo de esta experiencia, el ejercicio abierto de la coerción sobre el principal partido opositor y el avasallamiento de los derechos de la ciudadanía fueron acompañados por la reorganización del Estado en un sentido que quebró la relación de equilibrio entre los poderes a través de la subordinación del Poder Judicial y el Legislativo a las directivas del elenco gobernante. En este texto se identifican las prácticas y las decisiones desplegadas por los partidos políticos del campo opositor y del oficialista en relación con este proceso.