Tax Mimicking and Sub-National Entities : Evidence at the Municipal Level for Montreal, 2000 ?

Rapport de recherche

Prospects for the Development of Administration and Challenges for the Management of Organizations

Administration, as incipient science, presents a series of challenges to the organization’sdirector and for academy itself. The adaptation, the strategy, the communication skills andeven the ability to radiate in the organization in the organization a sense of accomplishment,are approaches that will shape the development of the organization and management as aset of knowledge that should facilitate the sustainability of the organization as a complexsystem.

The Spanish system of food controls - its administration and enforcement

Following a number of major food safety problems in Europe, including in particular the issues of BSE and dioxin, consumers have become increasingly concerned about food safety. This has led authorities in Europe to revise their systems of food control. The establishment of the European Food Safety Authority (EFSA) is one of the main structural changes made at the moment within the European Union, and similar action at national level has been or is being taken by many EU member states. In Spain a law creating the Spanish Agency of Food Safety has been approved. This has general objectives that include the promotion of food security and offering guarantees and the provision of objective information to consumers and food businesses in the Spanish agrifood sector. This paper reviews the general structure of the current food control system in Spain. At a national level this involves three different Ministries. Spain however also has a devolved system involving Autonomous Communities the paper considers Castilla y Leon as an example. In conclusion the paper recognises that Spain has a complex system for food control. and considers that it will take time before a full evaluation of the new system is possible. (C) 2003 Elsevier Ltd. All rights reserved.

Optimal tax theory and the taxation of housing in the US and the UK

First, we survey recent research in the application of optimal tax theory to housing. This work suggests that the under-taxation of housing for owner occupation distorts investment so that owner occupiers are encouraged to over-invest in housing. Simulations of the US economy suggest that this is true there. But, the theoretical work excludes consideration of land and the simulations exclude consideration of taxes other than income taxes. These exclusions are important for the US and UK economies. In the US, the property tax is relatively high. We argue that excluding the property tax is wrong, so that, when the property tax is taken into account, owner occupied housing is not undertaxed in the US. In the UK, property taxes are relatively low but the cost of land has been increasing in real terms for forty years as a result of a policy of constraining land for development. The price of land for housing is now higher than elsewhere. Effectively, an implicit tax is paid by first time buyers which has reduced housing investment. When land is taken into account over-investment in housing is not encouraged in the UK either.

Do brazilian states engage in the fiscal war of ports? An empiric study of tax competition and an analysis of a natural experiment: the brazilian senate resolution 13/2012

O fim do ano de 2014 marcou o segundo aniversário da Resolução 13/2012 (R13) do Senado brasileiro. Grosso modo, R13 constituiu-se de um normativo do Senado cujo objetivo era o de por um fim na Guerra Fiscal dos Portos (FWP), uma competição fiscal entre os estados que se dá através da concessão de benefícios fiscais sobre operações interestaduais com mercadorias importadas de modo a atrair empresas importadoras para o território do estado concedente. R13 diminuiu o nível da tributação sobre tais operações, esperando com isso diminuir os lucros auferidos e a propensão das firmas de aceitarem tais regimes especiais de incentivação fiscal. Nada obstante, R13 gerou uma grande discussão sobre se os benefícios da atração de investimentos para um estado em particular superariam ou não os custos que esse estado incorreria em renunciar receitas tributárias em razão concessão desses benefícios fiscais. O objetivo do presente trabalho é o de dar uma contribuição a essa discussão, testando se um comportamento de interação estratégica entre estados, tal como aquele que supostamente ocorre no contexto da FWP, de fato emerge dos dados de importação coletados de janeiro de 2010 a maio de 2015, e, também, testando se a R13 de fato afetou tal comportamento de interação estratégica. Utiliza-se aqui um modelo de econometria espacial, no qual se especifica uma matriz de pesos que agrega o nível de importação das jurisdições concorrentes, organizando os dados em um painel de efeitos fixos. Os resultados sugerem que existe um comportamento de interação estratégica entre os estados e que a R13 de fato impactou tal comportamento.

Cortisol in saliva and plasma of cattle after ACTH administration and milking

Interest in the measurement of salivary cortisol has increased recently because saliva can be easily collected before and after an imposed stress. This study evaluated the relationship between plasma and salivary concentrations of cortisol following ACTH administration in calves ( experiment 1) and machine milking of adult cows ( experiment 2). A catheter was inserted into the jugular vein of all animals 72 h before the beginning of experiments. Blood and saliva samples were collected before and after ACTH administration (0.6 IU/kg BW) in calves or before and after machine milking of cows. Using a cotton swab, each saliva sample was taken immediately following the blood sample. In general, cortisol profiles were similar in plasma and saliva and correlated in both experiments; however, plasma concentrations were significantly higher than salivary concentrations. In addition, the differences between cortisol concentrations measured in saliva and plasma within each experiment varied substantially between animals and samples. Furthermore, in experiment 2, nearly 10% of salivary samples were below limits of detection. The sharp peaks in cortisol after ACTH administration in both the plasma and saliva were reflected adrenal stimulation. In addition, increases in cortisol in response to milking in both the plasma and saliva suggest that salivary sampling is a reliable option when studying cortisol responses to normal physiological events.

Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant

Includes bibliography

Tax performance and reform in the Organization of Eastern Caribbean States (OECS)

Includes bibliography

Tax reforms and fiscal stabilization in Latin American countries

Includes bibliography

International tax cooperation and capital mobility

Includes bibliography