1000 resultados para rural territorial tax


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Los programas de desarrollo rural del actual período de programación (2007-13) se han estructurado en 4 ejes. El eje 2 correspondiente a la Mejora del medio ambiente y del entorno rural es, con casi la mitad de los recursos públicos, el principal. El objetivo de este artículo es estudiar los elementos que explican los diferentes niveles de gasto adjudicados a este eje, que oscilan entre el 82,5% y el 25% del gasto público total según Estado Miembro. Se aprecia que el nivel de gasto en el eje 2 está correlacionado con el nivel de renta pero no guarda relación alguna con los indicadores que la Comisión Europea ha establecido en la priorización del la problemática e interés agroambiental de los diferentes territorios europeos.

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To compare the epidemiological profile and socioeconomic factors associated to the infection by Schistosoma mansoni in a rural and an urban endemic area a cross-sectional study was performed in Água Branca de Minas (rural area) and Bela Fama (urban area), both situated in the State of Minas Gerais, Brazil. Two hundred and eighty eight individuals were surveyed in the rural area and 787 in the urban area. Water contact and socioeconomic questionnaires were used to identify risk factors for the infection. The prevalences of 38.8% and 9.7% and the geometric mean of eggs per gram of faeces of 117.8 and 62.3 were found in the rural and urban areas, respectively. By multivariate statistical analysis age groups over nine years old and previous specific treatment were associated with the infection in rural area. In urban area age over nine years old, low quality housing, weekly fishing and swimming were associated after adjustment by logistic regression

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Two contiguous villages in Tracunhaém county (State of Pernambuco), endemic for schistosomiasis, were studied: Itapinassu (138 inhabitants) and São Joaquim (91 inhabitants). Agriculture predominates in the former region while ceramics is the main activity in the latter. Although no statistical difference was found regarding prevalence, severe infection (>400 epg) predominated in Itapinassu, probably related to the kind of occupation. No association was found between parasite burden and severity of disease, in spite of the high infection rates for Schistosoma mansoni in both communities (approx. 60%). Typical epidemiological features of schistosomiasis such as age-related prevalences and intensities of infection (high in children, low in adults) were also mutual characteristics. Nutritional status determined through anthropometric evaluation was carried out by measuring specific anthropometric indicators. A deficit of energy intake, as well as vitamin A and riboflavin deficiencies were detected. The prevalence of moderate or severe undernutrition in patients under 18 years old was 21.9% in Itapinassu and 24.1% in São Joaquim. In this group an association was found between prevalence of schistosomiasis and chronic undernutrition. Similarly, for patients over 18 year old the prevalence of undernutrition was higher than 20%. However, in this case no association between nutritional status and either prevalence of schistosomiasis or parasite burden could be detected. The two communities had not been treated for eight years.

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This paper analyzes the behavior of the tax revenue to output ratio over the business cycle. In order to replicate the empirical evidence, we develop a simple model combining the standard Ak growth model with the tax evasion phenomenon. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Under the empirically plausible assumptions that the intertemporal elasticity of substitution exhibits a sufficiently small value and that productivity shocks are serially correlated, we show that the elasticity of government revenue with respect to output is larger than one, which agrees with the empirical evidence. This result holds even if the tax system displays flat tax rates. We extend the previous setup to generate larger fiscal deficits when the economy experiences a recession.

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The prevalence of Helicobacter pylori infection was evaluated by ELISA in 40 children and teenagers and in 164 adults from a rural area of the State of Mato Grosso, Brazil. Antibodies to H. pylori were detected in the serum of 31 (77.5%) children and teenagers and in 139 (84.7%) adults. The prevalence of infection increased with age (c2 for trend, p < 0.01) even though no variations occurred in the region in the present century in terms of living conditions or sanitation, economical development and migratory influx supporting the hypothesis that the infection is also acquired during later life in developing countries. An inverse correlation was observed between the prevalence of infection and annual family income (c2 for trend, p < 0.013). There was no correlation between type of system for sewage disposal and prevalence of infection (p = 0.8). In conclusion, the prevalence of H. pylori infection in Nossa Senhora do Livramento, a rural area from Brazil, is very high and similar to that observed in other developing countries. Furthermore, the increase in the prevalence of infection with age observed in this population seems to be due to both, cohort effect and acquisition of the infection during later life

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The history of tax havens during the decades before World War II is still little known. To date, the studies that have focused on the 1920s and 1930s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished historical archives of five countries (Switzerland, Great Britain, Belgium, France, Germany), this paper offers therefore a new comparative appraisal of international tax competition during this period in order to answer the following question: What was the specificity of the Swiss case - already considered a quintessential tax haven at the time - in comparison to other banking centres? The findings of this research study are twofold. First, the 1920s and 1930s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Most of the financial centres granted consistent tax benefits for imported capital, while the limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. Second, within this general environment, the fiscal strategies of a tax haven like Switzerland differed from those of a great financial power like Great Britain. Whereas the Swiss administration readily placed itself at the service of the banking community, British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury, and the English business circles.

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We show that the full version of the so-called 'rural hospital theorem' (Roth, 1986) generalizes to many-to-many matching where agents on both sides of the market have separable and substitutable preferences.

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En el presente informe se realiza un análisis crítico del sistema español de financiación territorial y se avanzan una serie de recomendaciones para su reforma. La principal conclusión del trabajo es que el modelo actual no se adecua satisfactoriamente a los principios de igualdad, autonomía, responsabilidad y transparencia que deberían orientar su diseño y puede dificultar el cumplimiento de los objetivos básicos de la política macroeconómica. La solución de estos problemas exigiría una reforma en profundidad del sistema actual en la línea que se esboza en la parte final del documento. En el análisis se distingue entre el subsistema de régimen común en el que se integran la mayoría de las comunidades autónomas y el subsistema foral que se aplica en el País Vasco y Navarra. El sistema de régimen común ha sido objeto recientemente de una reforma que ha introducido novedades importantes en su estructura y filosofía. En el lado positivo, la nueva ley se ha traducido en una distribución más equitativa de los recursos asignados a las regiones, reduciendo de forma apreciable la dispersión de la financiación por unidad de necesidad en relación con el sistema anterior. Otra mejora significativa ha sido la creación del Fondo de Garantía, un instrumento que, por primera vez en la historia del sistema, permite ir adaptando la financiación a las cambiantes circunstancias regionales, ofreciendo así a las comunidades autónomas un seguro parcial contra los riesgos ligados a la evolución de sus ingresos y sus necesidades de gasto. A pesar de que éstas son mejoras importantes, el balance global de la reforma no es positivo. El nuevo acuerdo no resuelve satisfactoriamente los problemas que obligaron a la reforma de su antecesor, es bastante más complejo y opaco que éste, introduce un mecanismo de nivelación parcial de dudoso encaje constitucional, opta por un reparto inicial incierto que podría ser difícilmente aceptable ex-post para algunas regiones, y no ha abordado otros problemas estructurales del sistema, incluyendo su excesiva sensibilidad al ciclo económico. El sistema foral tampoco está libre de problemas. Tal como se ha implementado en la práctica, el modelo vasco-navarro de concierto o convenio supone una violación flagrante de la prohibición constitucional de que los regímenes autonómicos comporten privilegios económicos o sociales y constituye una fuente permanente de inestabilidad para el sistema de régimen común al ser percibido como un agravio comparativo en las regiones no forales de mayor renta, y en particular, en Cataluña. Según mis cálculos, la financiación por habitante del País Vasco es superior en un 60% a la media de las regiones de régimen común a igualdad de competencias y la situación no es muy distinta en Navarra. El origen de esta anomalía está en las leyes quinquenales del Cupo, donde los principios y procedimientos de valoración establecidos en la ley del Concierto se concretan de una forma muy discutible. Los problemas fundamentales que se detectan son dos. Primero, la valoración de las competencias estatales no asumidas por el País Vasco que se recoge en los anexos de las leyes quinquenales está fuertemente sesgada a la baja. Y segundo, el ajuste por IVA se realiza utilizando valores desfasados de los coeficientes que recogen el peso del País Vasco en el consumo nacional y en la base del impuesto. El efecto conjunto de ambos factores ha sido el de rebajar la contribución vasca a los gastos del Estado en 2.800 millones de euros en 2002 y en casi 4.500 millones en 2007, lo que supone respectivamente un 6,21% y un 6,89% del PIB del País Vasco. Dado todo esto, resulta difícil evitar la conclusión de que el diseño del sistema de financiación regional sigue siendo un problema abierto que no tardará mucho en volver a ocupar un lugar preferente en la agenda política nacional. Es de esperar que la próxima reforma del modelo sea algo más meditada que la aprobada el pasado diciembre y sirva realmente para dotar de un diseño razonable a uno de los elementos más críticos de nuestra arquitectura legal. Para alcanzar este objetivo, será necesario realizar una serie de reformas que pueden agruparse en tres grandes líneas de actuación: garantizar el cumplimiento efectivo del principio de igualdad, reforzar la responsabilidad fiscal de los gobiernos regionales y asegurar que el sistema contribuye a alcanzar los objetivos fundamentales de la política macroeconómica, o al menos que no dificulta su cumplimiento. Entre las medidas recomendadas cabría destacar las siguientes: - Corregir gradualmente el fuerte sesgo a la baja que existe actualmente en el cálculo de la aportación de los territorios forales a la hacienda central. Para ello no hace falta modificar las leyes del Concierto vasco y el Convenio navarro. Bastaría con que en las correspondientes leyes quinquenales se realizase una valoración razonable de las competencias que permanecen en manos del Estado, entre las que habría de incluirse la nivelación interregional, y se actualizasen los coeficientes que se utilizan para calcular el ajuste por IVA. - Recuperar la garantía de igualdad de acceso de todos los ciudadanos al conjunto de los servicios públicos como principio básico orientador del diseño del sistema de financiación y asegurar su aplicación efectiva en la práctica. Con este fin, sería aconsejable eliminar el Fondo de Suficiencia (excepto como vehículo para la financiación de las competencias singulares) y los Fondos de Convergencia para repartir el conjunto de los recursos del sistema de acuerdo con la fórmula de necesidades de gasto que actualmente se aplica sólo a la dotación del Fondo de Garantía. Con el fin de evitar la necesidad de fuertes recortes en la financiación de algunas comunidades, convendría hacer una transición suave desde la asignación actual hasta la derivada de la fórmula. - Introducir ciertos retoques en la actual fórmula de necesidades de gasto, incluyendo la recuperación de una partida que permita sufragar los costes fijos ligados a las instituciones de autogobierno y a ciertos servicios autonómicos así como la introducción de una corrección por diferencias en niveles de precios entre regiones. - Desdoblar el IRPF, el IVA y los Impuestos Especiales en un tramo estatal y otro autonómico claramente diferenciados, abandonando los actuales porcentajes de cesión. Los dos tramos serían regulados de forma independiente, aunque manteniendo en manos del Estado la determinación de la base imponible y la gestión del impuesto. - Dotar a las comunidades autónomas de competencias normativas sobre un tramo de los principales tributos indirectos y sobre los elementos de copago en sanidad, educación y otros servicios. Dada la oposición de la Comisión Europea a cualquier cambio normativo que pueda abrir la puerta a la existencia de tipos impositivos diferenciados regionalmente, el poder de decisión sobre el tramo autonómico del IVA y los Impuestos Especiales deberá ejercerse de forma colegiada por el conjunto de las comunidades autónomas, que habrán de fijar tipos uniformes en todo el territorio nacional. - Establecer un Fondo de Estabilización Presupuestaria, que se nutriría con el 'exceso' de recudación tributaria que se genera en la parte alta del ciclo económico y serviría para complementar los ingresos autonómicos en la parte baja del mismo. - Reformar la legislación sobre estabilidad presupuestaria para fijar a las comunidades autónomas un objetivo de equilibrio presupuestario año a año similar al que ya tienen las corporaciones locales y para concretar las medidas extraordinarias que el Estado podrá imponer a las administraciones territoriales en situaciones de 'emergencia presupuestaria'.

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A schedule of repeated chemotherapy with oxamniquine, consisting of biannual treatment of school-aged (7-13 years) children and annual treatment of all other age groups, was used in a representative rural village from a highly endemic area of schistosomiasis in Pernambuco. Significant reductions in infection were obtained only after two cycles of treatment, as the overall prevalence decreased from 72.6% to 41.7% and the geometric mean egg counts per gram of faeces among positives fell from 188.4 to 76. In a school-aged cohort (n=29) three treatments at six-month intervals were necessary to significantly reduce the proportion of positives (from 75.9% to 51.7%). In a cohort of children under 7 years of age (n=20) the proportion of positives actually increased (from 30% to 45%) despite two annual treatments. Water contact was intense and host snail density was relatively high. As there is no short-term perspective of improved sanitation, auxiliary measures such as focal mollusciciding are needed for an adequate control of schistosomiasis in this and alike areas.

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“Decent Food for All” (DFfA) was a three-year integrated, partnership-based programme committed to reducing food poverty and addressing inequalities in physical and financial access to safe healthy food in the Armagh and Dungannon area of Northern Ireland. DFfA is led by the Armagh and Dungannon Health Action Zone (ADHAZ) and involves the delivery of a range of programmes and workshops which provide practical community based focused help and advice on food issues and nutrition. A comprehensive research and evaluation programme entitled ‘All-island learning from the Decent Food for All programme’ runs throughout the lifetime of the programme, which ensures effective evaluation, and the sharing of best practices and experiences. The research and evaluation program is coordinated by the Institute of Public Health in Ireland (IPH) with cooperation from ADHAZ. Funding for the research is provided by the Food Safety Promotion Board. To take into account background changes not directly attributable to the DFfA Programme a matched comparison area was selected in the Newry/Mourne area of Co. Down. An accurate measure of the changes that have occurred over the period of the DFfA programme is required. Valid estimates of change are based on measures before and after the programme. Pre-test and post-test community surveys provide a wide range of measures. This fact-book highlights the findings from the pre-test community survey.The aims of the pre-test survey were to:- Provide pre-test measures of the Key Performance Indicators underpinning the Key Expected Outcomes of the DFfA programme;- Identify factors influencing these pre-test measures; and- Contribute to the development of the programmes in DFfA.

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The Institute of Public Health in Ireland (IPH) is an all-island body which aims to improve health in Ireland, by working to combat health inequalities and influence public policies in favour of health. The Institute promotes cooperation in research, training, information and policy in order to contribute to policies which tackle inequalities in health. IPH welcomes the opportunity to comment on the DARD Rural anti-poverty and social inclusion Framework.  IPH has conducted extensive work on poverty, equality and health across the island of Ireland.  We have also been specifically involved in other projects looking at the impact of rural areas and health, which may be found at www.publichealth.ie We would like to highlight the importance of considering the health needs of rural communities in policy such as the Rural Anti Poverty and Social Inclusion Framework. A wide variety of issues affect people’s health including employment, transport and access to services, for example the health and wellbeing of people in rural communities can be adversely affected by social isolation from a lack of public transport.

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The Institute of Public Health in Ireland (IPH) was requested by the Department of Health (RoI) to undertake a Health Impact Assessment (HIA) of a proposed tax on sugar sweetened drinks (SSDs) in 2012. The public health priority for this proposal was to consider the potential of such a tax to address the problem of overweight and obesity in Ireland. The HIA was overseen by the Special Action Group on Obesity (SAGO) and guided by a steering group. The HIA process involved a population profile, a stakeholder consultation event and a literature review. This information, paralleled by a modelling exercise undertaken by Dr. Mike Rayner and his team in the University of Oxford was presented to the steering group to inform their conclusions.

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The Institute of Public Health in Ireland (IPH) was requested by the Department of Health to undertake a Health Impact Assessment (HIA) of a proposed tax on sugar sweetened drinks (SSDs) in 2012. The public health priority for this proposal was to consider the potential of such a tax to address the problem of overweight and obesity in Ireland. The HIA was overseen by the Special Action Group on Obesity (SAGO) and guided by a steering group. The HIA process involved a population profile, a stakeholder consultation event and a literature review. This information, paralleled by a modelling exercise undertaken by Dr. Mike Rayner and his team in the University of Oxford was presented to the steering group to inform their conclusions.  This is the Technical Report.

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From an anthropological perspective, formal post-secondary schooling is not an abstractentity with an intrinsic value that everyone finds desirable, but rather one alternative among many that young people evaluate from their different positions in the social field. The problem discussed in this paper is the diverging life trajectories that young men and women in a concrete rural context, at the end of the 20th century, shape for themselves at the ages of 14-16, a moment of decision created by national legislation regarding mandatory education (LGE, 1970, General Education Law, and LOGSE, 1990, General Organic Law of the Education System). Despite a strong cultural norm of equal inheritance divided among all children, male and female, and despite the equal educational opportunities provided by the Spanish State, different meanings of possession and use-rights over land and the resulting culturally accepted gendered division of work converge to orient men and women differently towards post-secondary schooling. Observation of the age, gender, and civil status structure of the population led to the preliminary query: Why do men and women, in this town, behave differently with respect to migration and marriage? The main hypothesis was that women’s longer school trajectories and resulting migration and men’s anchoring in the town and their higher rates of celibacy were not drastic changes in values, in the positional-relational sense of Bourdieu (1988, 2002), but the current outcome of previously existing dissimilar relations to property that produce dissimilar mobility. Through their schooling and work choices, young men and women, at very early ages, locate themselves in, or decide to belong to, different contexts that later reveal very different possibilities of finding marriage partners. This paper is based on an ethnographic study of a small rural town (302 inhabitants in 1950; 193 in 2000) near Leon. Although this paper deals with the situation in the final decades of the 20th century, we must also consider the first half of the century, where some elements that shape this situation have their roots. Fieldwork was carried out between 1988 and 2001, in periods of differing length and intensity. The social subjects discussed here are the domestic unit and its component members. They were studied in conjunction, analyzing the life-trajectory decisions of specific persons in the framework of the domestic unit and the relations among people and property which comprise it. The tried-and-true methods of ethnographic research –participant observation, interviews, and life-histories, etc.- were employed. Archival research was also important for producing demographic data. Demographic analysis, the analysis of the composition and transformation of domestic units, and the creation of life trajectories were among the principal techniques used. The theoretical analysis was oriented by Bourdieu’s (2002) framework of the social field, habitus, and difference.