Il sistema della pesca nel lago di Galilea al tempo di Gesù. Indagine sulla base dei papiri documentari e dei dati archeologici e letterari.

Dopo un’introduzione sull’economia nel mondo antico e nella Galilea, la tesi affronta una rappresentazione storica de “Il Mare di Galilea tra l’antichità e oggi” (cap. 3). Seguono i capitoli sulle “Tecniche e le attrezzature di pesca” (cap.4) e su “Città, villaggi e aree di pesca” (Cap. 5). Due capitoli riguardano più particolarmente l’attività economica in senso stretto: “L’organizzazione dell’attività” (cap. 6) e “Commercio ed esportazione” (cap. 7). Chiudono la tesi due capitoli di carattere più metodologico: una rappresentazione degli agenti sociali della pesca (“i pescatori”) condotta ispirandosi alla network Analysis e un’analisi antropologica del loro sistema di vita (capitolo finale).La tesi è basata essenzialmente su tre corpi di documentazione: papiri documentari, dati archeologici, fonti storiche e letterarie. Molti dei documenti reperiti, in lingua greca, non erano mai stati tradotti in lingue moderne.La tesi consta – oltre ai diversi capitoli – anche di un’appendice documentaria molto estesa

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.

La fiscalità delle perdite dei gruppi transfrontalieri: tra regimi nazionali e libertà di stabilimento

Caratteristica comune ai regimi di consolidamento previsti dai diversi ordinamenti, è quella di consentire la compensazione tra utili e perdite di società residenti, e, di negare, o rendere particolarmente difficoltosa, la stessa compensazione, quando le perdite sono maturate da società non residenti. La non considerazione delle perdite comporta una tassazione al lordo del gruppo multinazionale, per mezzo della quale, non si colpisce il reddito effettivo dei soggetti che vi appartengono. L’effetto immediato è quello di disincentivare i gruppi a travalicare i confini nazionali. Ciò impedisce il funzionamento del Mercato unico, a scapito della libertà di stabilimento prevista dagli artt. 49-54 del TFUE. Le previsioni ivi contenute sono infatti dirette, oltre ad assicurare a società straniere il beneficio della disciplina dello Stato membro ospitante, a proibire altresì allo Stato di origine di ostacolare lo stabilimento in un altro Stato membro dei propri cittadini o delle società costituite conformemente alla propria legislazione. Gli Stati membri giustificano la discriminazione tra società residenti e non residenti alla luce della riserva di competenza tributaria ad essi riconosciuta dall’ordinamento europeo in materia delle imposte dirette, dunque, in base all’equilibrata ripartizione del potere impositivo. In assenza di qualsiasi riferimento normativo, va ascritto alla Corte di Giustizia il ruolo di interprete del diritto europeo. La Suprema Corte, con una serie di importanti pronunce, ha infatti sindacato la compatibilità con il diritto comunitario dei vari regimi interni che negano la compensazione transfrontaliera delle perdite. Nel verificare la compatibilità con il diritto comunitario di tali discipline, la Corte ha tentato di raggiungere un (difficile) equilibrio tra due interessi completamenti contrapposti: quello comunitario, riconducibile al rispetto della libertà di stabilimento, quello degli Stati membri, che rivendicano il diritto di esercitare il proprio potere impositivo.

Investment Valuation with Tax-optimized Financing Decisions and a Tax-optimized Default Alternative

In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather complex if one has to make allowance for different taxation of the corporation and its owner. Altogether there are more than 10 cases that have to be distinguished if the firm's managers want to make a correct decision, depending on the relation of personal and corporate tax rates.

Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and financing decisions, and whether they can partially explain why corporations receive both debt and equity capital. We model the Belgian, German and Italian rules as examples. We find that the so-called Miller equilibrium and definite financing effects depend significantly on the underlying tax system. Further, our results are useful for the treasury to decide what thin capitalization type to implement.

Tax-Optimal Step-Up and Imperfect Loss Offset

In the field of mergers and acquisitions, German and international tax law allow for several opportunities to step up a firm's assets, i.e., to revaluate the assets at fair market values. When a step-up is performed the taxpayer recognizes a taxable gain, but also obtains tax benefits in the form of higher future depreciation allowances associated with stepping up the tax base of the assets. This tax-planning problem is well known in taxation literature and can also be applied to firm valuation in the presence of taxation. However, the known models usually assume a perfect loss offset. If this assumption is abandoned, the depreciation allowances may lose value as they become tax effective at a later point in time, or even never if there are not enough cash flows to be offset against. This aspect is especiallyrelevant if future cash flows are assumed to be uncertain. This paper shows that a step-up may be disadvantageous or a firm overvalued if these aspects are not integrated into the basic calculus. Compared to the standard approach, assets should be stepped up only in a few cases and - under specific conditions - at a later point in time. Firm values may be considerably lower under imperfect loss offset.

Free Riders, Holdouts, and Public Use: A Tale of Two Externalities

Free riders and holdouts are market failures that potentially impede the completion of otherwise beneficial transactions. The key difference is that the free rider problem is a demand side externality that requires taxation to compel payment for a public good, while the holdout problem is a supply side externality that requires eminent domain to force the sale of land for large scale projects. This paper highlights that distinction between these two problems and uses the resulting insights to clarify the meaning of the public use requirement of the Fifth Amendment takings clause.

A Note on US Royalty Relief, Rent Sharing and Offshore Oil Production

This paper offers an economic analysis explaining why royalty relief under US Federal legislation is expensive in terms of revenue foregone, but is largely ineffective in increasing US offshore oil production. Repeal of royalty relief is therefore justified.

Costly Revenue-Raising and the Case for Favoring Import-Competing Industries

A standard finding in the political economy of trade policy literature is that we should expect export-oriented industries to attract more assistance than import-competing industries. In reality, however, trade policy is heavily biased toward supporting import industries. This paper shows within a standard protection for sale framework, how the costliness of raising revenue via taxation makes trade subsidies less desirable and trade taxes more desirable. The model is then estimated and its predictions tested using U.S. tariff data. An empirical estimate of the costliness of revenue-raising is also obtained.

Asymmetric Information, Tax Evasion and Alternative Instruments of Government Revenue

Using a pure-exchange overlapping generations model, characterized with tax evasion and information asymmetry between the government (the social planner) and the financial intermediaries, we try and seek for the optimal tax and seigniorage plans, derived from the welfare maximizing objective of the social planner. We show that irrespective of whether the economy is characterized by tax evasion, or asymmetric information, a benevolent social planner, maximizing welfare and simultaneously financing the budget constraint, should optimally rely on explicit rather than implicit taxation.

Existence and Uniqueness of Equilibrium in Nonoptimal Unbounded Infinite Horizon Economies

In applied work in macroeconomics and finance, nonoptimal infinite horizon economies are often studied in the the state space is unbounded. Important examples of such economies are single vector growth models with production externalities, valued fiat money, monopolistic competition, and/or distortionary government taxation. Although sufficient conditions for existence and uniqueness of Markovian equilibrium are well known for the compact state space case, no similar sufficient conditions exist for unbounded growth. This paper provides such a set of sufficient conditions, and also present a computational algorithm that will prove asymptotically consistent when computing Markovian equilibrium.

Risk, Transaction Costs, and Tax Assignment: Government Finance in the Ottoman Empire

Risk and transaction costs often provide competing explanations of institutional outcomes. In this paper we argue that they offer opposing predictions regarding the assignment of fixed and variable taxes in a multi-tiered governmental structure. While the central government can pool regional risks from variable taxes, local governments can measure variable tax bases more accurately. Evidence on tax assignment from the mid-sixteenth century Ottoman Empire supports the transaction cost explanation, suggesting that risk matters less because insurance can be obtained in a variety of ways.

Na 1 Nachlass Max Horkheimer, 529 - Korrespondenzen mit u.a. Henryk Grossmann (p. VI 10, 1 - 200)

24 Briefe und Abrechnugen von New York State Income Tax Resident Return (New York) an Henryk Grossmann, 1938 - 1948; 3 Briefe von Henryk Grossmann an das Department of Taxation and Finance, 1946; 5 Briefe zwischen C. Hartwig Inc. und der Social Studies Association (New York), 1949; 1 Brief an F. Pollock von A. P. Bersohn, 14.12.1948; 2 Briefe von Max Horkheimer an Henryk Grossmann, 1945/1947; 2 Briefe zwischen Henryk Grossmann und F. Pollock, 1948 - 1949; 1 Brief von American Scantic Line/Moore-McCormack Lines Inc (New York) an C. Hartwig Inc., 18.02.1949; 1 Brief an Collector of Internal Revenue (New York) von Max Horkheimer, 25.01.1949; 1 Brief von Frederick Wild an Herrn Edelman, 17.09.1946; 80 Briefe zwischen Julian und Lotte Gumperz und Max Horkheimer, 1934 - 1942; 4 Briefe zwischen dem Institut für Sozialforschung (Frankfurt a. M.) und Helen Mack, 1974 - 1975; 3 Briefe zwischen der Columbia University (New York) und Julian Gumperz, Juli 1934; 4 Briefe von Max Horkheimer an die Columbia University (New York), 1934/1938; 1 Brief von Julian Gumperz an A. E. Burns, 24.02.1938; 1 Brief an Louis H. Bean von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an E. A. Goldenweiser, 24.02.1938; 1 Brief an F. H. Thomson von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Gardiner Means, 24.02.1938; 1 Brief an Hildegard Kneeland von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Mordecai Execiel, 24.02.1938; 1 Brief an Isador Lubin von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Boris Stern, 24.02.1938; 1 Brief an Lauchlin Currie von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an B. H. Beckhart, 24.02.1938; 1 Brief von der Zeitschrift für Sozialforschung (New York) an Julian Gumperz, 08.10.1937;

Cultural convergences in world wine consumption

This paper addresses the dynamics of world wine consumption over the past 50 years in 26 countries, verifying whether or not there is a macro-tendency towards a common consumption style, despite differences in taxation, economic policies and distribution systems among countries. From an empirical point of view, the σ and β convergence hypotheses were formally tested. Model results confirm the existence of both types of convergences. Per capita consumption of wine first experienced a reduction in differences between countries and then converged toward a central value. "Traditional" countries, with historically high levels of consumption, showed a decrease in wine consumption, while emerging countries with historically lower consumption levels showed an increase. These findings not only provide further support to the theory of international convergence of wine consumption on a volume basis, as already observed by other researchers in the European market, but they also offer support for the theory in major world markets. Furthermore, convergence appears to be happening not only at a quantitative level but at qualitative level as well, and this phenomenon may very well reflect the changing tastes of worldwide consumers towards a generalized structure of wine consumption.