Bills and receipts of Dr. Andrew Judah for attendance on poor of K. K. S. I.

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Receipts and Bills of K. K. S. I.--General and unspecified

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Early bills of K. K. S. I.

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Bills for congregation house

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Various bills and statements

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List of bills for offerings

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Bills of Mark Solomons, shochet

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Various synagogue bills

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Bills for offerings

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Various bills, warrants, etc.

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Assessing taxpayer response to legislative changes: A case study of ‘in-house’ fringe benefits rules

On 22 October 2012, the Australian Federal Government announced the removal of the $1,000 in-house fringe benefits concession when used as part of a salary packaging arrangement. At the time of the announcement, the Federal Government predicted that the removal of the concession would contribute additional tax revenue of $445 million over the following four years as well as an increase of GST payments to the States and Territories. However, anecdotal evidence at the same time indicated that the Australian employer response was to immediately stop providing employees with such in-house fringe benefits via salary sacrificing arrangements. Data presented in this article, collected from a combination of interviews with tax managers of four Australian entities as well as a review of the published archival data, confirms that the abolition of the $1,000 in-house fringe benefits concession was perceived as a negative change, whereby employees were considered the ‘big losers’ despite assertions by the Federal Government to the contrary. Using a conceptual map of tax rule change developed by Oats and Sadler, this article seeks to understand the reasons for this fringe benefits tax change and taxpayer response. In particular, the economic and political factors, and the responses of the relevant taxpayers (employers) are explored. Drawing on behavioural economic concepts, the actions, attitudes and response of employers to the rule change are also examined. The research findings suggest that the decision by Australian employers to cease providing the in-house fringe benefits as part of a salary-packaging arrangement after the legislative amendment was impacted by more than simple rational behaviour.

(Failed) voluntary euthanasia law reform in Australia: Two decades of trends, models and politics

Within Australia, there have been many attempts to pass voluntary euthanasia (VE) or physician-assisted suicide (PAS) legislation. From 16 June 1993 until the date of writing, 51 Bills have been introduced into Australian parliaments dealing with legalising VE or PAS. Despite these numerous attempts, the only successful Bill was the Rights of the Terminally Ill Act 1995 (NT), which was enacted in the Northern Territory, but a short time later overturned by the controversial Euthanasia Laws Act 1997 (Cth). Yet, in stark contrast to the significant political opposition, for decades Australian public opinion has overwhelmingly supported law reform legalising VE or PAS. While there is ongoing debate in Australia, both through public discourse and scholarly publications, about the merits and dangers of reform in this field, there has been remarkably little analysis of the numerous legislative attempts to reform the law, and the context in which those reform attempts occurred. The aim of this article is to better understand the reform landscape in Australia over the past two decades. The information provided in this article will better equip Australians, both politicians and the general public, to have a more nuanced understanding of the political context in which the euthanasia debate has been and is occurring. It will also facilitate a more informed debate in the future.

Eutanasia : proyectos vinculados al final de la vida

Resumen: El momento final de la vida humana está también en la mira de los proyectos legislativos presentados en el Congreso Nacional. En este trabajo se realizará un desarrollo de los principales proyectos vigentes en la actualidad, acompañándolo de un análisis crítico que resalte los principios del Magisterio social de la Iglesia. Se abordará también la legislación comparada de otros países en cuanto a este tema.

Projetos de lei ordinária apresentados na Câmara dos Deputados entre 1999 e 2006 : tramitação geral e dos relacionados à saúde

Análise da tramitação dos projetos de lei ordinária (PL) apresentados na Câmara dos Deputados (CD) entre 1999 e 2006 e também de um subgrupo de PL relacionados à saúde (PL-Saúde), apresentados no mesmo período. Foram elaborados: um banco de dados (a partir de planilhas do Centro de Informática da CD, contendo variáveis aferidas em 07 de março de 2007) e uma classificação temática para os PL-Saúde. Observou-se que: a) foram apresentados 15.246 PL na CD de 1999 a 2006 (com padrão temporal similar na 51ª e na 52ª Legislaturas); b) 2,8% dos PL foram convertidos em lei e 74,8% foram arquivados; c)96,7% dos PL eram de autoria do Legislativo, 7%, do Executivo e 0,6% de outros órgãos; d) dos 428 PL convertidos em lei, 53,5% eram de autoria do Legislativo e 38%, do Executivo; e) considerando os PL convertidos em lei, os do Executivo tramitaram com tempo médio 2,6 vezes mais curto que o da CD. A avaliação temática dos PL de 1999 a 2006 detectou 4.358 PL-Saúde (28,6% do total apresentado), dos quais 34,3% relacionam-se a ações de saúde; 30,9%, a redução de risco de agravos à saúde; 28,8%, a benefícios relacionados à saúde e 5,9%, a direitos relacionados à saúde. Os PL do Executivo convertidos em lei tramitaram com tempo médio 4 vezes mais curto que o da CD. A metodologia aplicada detectou padrões temporais diferenciados de apresentação de PL e de sua conversão em lei, conforme a autoria, como também demonstrou a viabilidade de estudos de monitoramento sistemático da tramitação de PL, inclusive no que se refere a temas.

Conflitos temporais entre os processos legislativos ordinário e orçamentário

Analisa a interdependência, com ênfase no aspecto temporal, entre o processo legislativo ordinário, bicameral, produtor de normas permanentes, com prazos impróprios, em que se avalia o mérito e o processo orçamentário, congressual, prazos constitucionais, expedito e conciso. São usados como exemplos o PL 7749/10, que fixa o subsídio dos Ministros do Supremo Tribunal Federal por ato administrativo autorizado na LDO, e o entendimento comum de considerar-se como lacuna da Proposta Orçamentária da União para 2011, PL 59/10-CN, Lei 12.381/11, conforme Nota Técnica CONOF/CD nº 13/2010, a ausência de valores referentes a proposições em tramitação no processo legislativo bicameral, produtor de cogência normativa sob a forma de despesas obrigatórias continuadas.