A ‘Rights-Based’ Approach to Optimal Tax Policy

2017 ◽  
Author(s):  
Eduardo Zambrano
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Policy Reforms ◽  
Social Evaluation ◽  
Optimal Tax ◽  
Starting Point ◽  
The Social ◽  
Social Ordering ◽  
Comprehensive Framework

In this chapter I propose a comprehensive framework for the evaluation of policy reforms that have both winners and losers. The starting point of the analysis is the identification of what individuals have a right to. The next step is the identification of principles of efficiency, fairness, and robustness out of which a social ordering function can be constructed for the ranking of social states. The resulting methodology gives priority in the social evaluation to the situation of those individuals who are being treated the most unfairly by policies, relative to what they have a right to. The chapter aims to illustrate how to implement the methodology in a situation involving tax reform.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

Liszt at the Piano: The Impact of Iconography on mid-Nineteenth Century Musicology

2014 ◽  
Vol 55 (1-2) ◽  
pp. 131-144
Author(s):  
Suzanne Marie Francis
Keyword(s):  
Nineteenth Century ◽  
Music History ◽  
Collective Identities ◽  
Cultural Contexts ◽  
Maximum Benefit ◽  
Starting Point ◽  
The Social ◽  
Iconic Status ◽  
The Impact

By the time of his death in 1827, the image of Beethoven as we recognise him today was firmly fixed in the minds of his contemporaries, and the career of Liszt was beginning to flower into that of the virtuosic performer he would be recognised as by the end of the 1830s. By analysing the seminal artwork Liszt at the Piano of 1840 by Josef Danhauser, we can see how a seemingly unremarkable head-and-shoulders bust of Beethoven in fact holds the key to unlocking the layers of commentary on both Liszt and Beethoven beneath the surface of the image. Taking the analysis by Alessandra Comini as a starting point, this paper will look deeper into the subtle connections discernible between the protagonists of the picture. These reveal how the collective identities of the artist and his painted assembly contribute directly to Beethoven’s already iconic status within music history around 1840 and reflect the reception of Liszt at this time. Set against the background of Romanticism predominant in the social and cultural contexts of the mid 1800s, it becomes apparent that it is no longer enough to look at a picture of a composer or performer in isolation to understand its impact on the construction of an overall identity. Each image must be viewed in relation to those that preceded and came after it to gain the maximum benefit from what it can tell us.

Em busca de explicações sobre Vocábulos Africanos: Uma investigação em alguns dicionários e/ou glossários brasileiros (1889-2006)

2020 ◽  
Author(s):  
César Costa Vitorino
Keyword(s):  
Brazilian Portuguese ◽  
Singular Value ◽  
Academic Life ◽  
African Languages ◽  
Starting Point ◽  
The Social ◽  
New Look ◽  
Afro Brazilian

The book “In search of explanations about African words: an investigation in some Brazilian dictionaries and / or glossaries (1889-2006)” raises controversial and relevant questions about the usefulness of Africanism for Brazil and the delimitation between Afro-Brazilian and africanists studies. The work is one of the results of the work that the author has been developing throughout his long and rich academic life. The author shows enthusiasm for the study of Brazilian Africanism, especially in what concerns on the relationships that are established between words and culture.It shows the participation of African languages in the constitution of the Brazilian Portuguese lexicon, since it considers that studies in this area have been taking place very slowly. Therefore, this work intends to promote the production of future researches that discuss about the social place of African words in Brazilian Portuguese. It makes a point of which we should have no doubt in affirming - unequivocally and systematically - that one can speak of Brazilian Africanism. It takes as a starting point the analysis of dictionaries and glossaries (1889-2006), while taking a retrospective look.It reflects, with such observation, about what is classified as Africanism in the Brazilian Portuguese lexicon. It suggests the need to draw a line between Afro-Brazilian and Africanists studies. Finally, it is expected that such a work can bring new look and perspectives. It is even verified that, in his text, there is a lot of work for everyone. That´s why this work in this book is considered by the author as a singular value.

HOUSING DEPRECIATION AND OPTIMAL TAX POLICY

1979 ◽  
Vol 32 (4) ◽  
pp. 471-479
Author(s):  
CHESTER C. McGUIRE
Keyword(s):  
Tax Policy ◽  
Optimal Tax Policy ◽  
Optimal Tax

scholarly journals Bacterial and Viral Coinfections with the Human Respiratory Syncytial Virus

2021 ◽  
Vol 9 (6) ◽  
pp. 1293
Author(s):  
Gaspar A. Pacheco ◽  
Nicolás M. S. Gálvez ◽  
Jorge A. Soto ◽  
Catalina A. Andrade ◽  
Alexis M. Kalergis
Keyword(s):  
Respiratory Syncytial Virus ◽  
Influenza A ◽  
Human Respiratory Syncytial Virus ◽  
Respiratory Pathogens ◽  
Parainfluenza Viruses ◽  
Starting Point ◽  
The Social ◽  
Syncytial Virus ◽  
Tract Infections ◽  
Polymicrobial Infections

The human respiratory syncytial virus (hRSV) is one of the leading causes of acute lower respiratory tract infections in children under five years old. Notably, hRSV infections can give way to pneumonia and predispose to other respiratory complications later in life, such as asthma. Even though the social and economic burden associated with hRSV infections is tremendous, there are no approved vaccines to date to prevent the disease caused by this pathogen. Recently, coinfections and superinfections have turned into an active field of study, and interactions between many viral and bacterial pathogens have been studied. hRSV is not an exception since polymicrobial infections involving this virus are common, especially when illness has evolved into pneumonia. Here, we review the epidemiology and recent findings regarding the main polymicrobial infections involving hRSV and several prevalent bacterial and viral respiratory pathogens, such as Staphylococcus aureus, Pseudomonas aeruginosa, Streptococcus pneumoniae, Haemophilus influenzae, Moraxella catarrhalis, Klebsiella pneumoniae, human rhinoviruses, influenza A virus, human metapneumovirus, and human parainfluenza viruses. As reports of most polymicrobial infections involving hRSV lack a molecular basis explaining the interaction between hRSV and these pathogens, we believe this review article can serve as a starting point to interesting and very much needed research in this area.

Social Ontology and Model-Building: A Response to Epstein

2021 ◽  
Vol 51 (2) ◽  
pp. 176-192
Author(s):  
Nadia Ruiz
Keyword(s):  
Social Sciences ◽  
Social Science ◽  
Model Building ◽  
Social Ontology ◽  
Model Construction ◽  
Ontological Commitments ◽  
Starting Point ◽  
The Social

Brian Epstein has recently argued that a thoroughly microfoundationalist approach towards economics is unconvincing for metaphysical reasons. Generally, Epstein argues that for an improvement in the methodology of social science we must adopt social ontology as the foundation of social sciences; that is, the standing microfoundationalist debate could be solved by fixing economics’ ontology. However, as I show in this paper, fixing the social ontology prior to the process of model construction is optional instead of necessary and that metaphysical-ontological commitments are often the outcome of model construction, not its starting point. By focusing on the practice of modeling in economics the paper provides a useful inroad into the debate about the role of metaphysics in the natural and social sciences more generally.

scholarly journals Power, Agency, Relationality and Welfare Practice

2015 ◽  
Vol 44 (4) ◽  
pp. 687-705 ◽  
Author(s):  
RACHAEL DOBSON
Keyword(s):  
Social Policy ◽  
Practice Research ◽  
Social Worlds ◽  
Social Phenomena ◽  
Working Through ◽  
Starting Point ◽  
The Social ◽  
The Individual ◽  
The Relationship

AbstractThis article argues that constructions of social phenomena in social policy and welfare scholarship think about the subjects and objects of welfare practice in essentialising ways, with negativistic effects for practitioners working in ‘regulatory’ contexts such as housing and homelessness practice. It builds into debates about power, agency, social policy and welfare by bringing psychosocial and feminist theorisations of relationality to practice research. It claims that relational approaches provide a starting point for the analysis of empirical practice data, by working through the relationship between the individual and the social via an ontological unpicking and revisioning of practitioners' social worlds.

The moral theology of John Paul II: Protestant reading

2007 ◽  
Vol 60 (3) ◽  
pp. 326-340
Author(s):  
Stephanie Smith
Keyword(s):  
Human Dignity ◽  
Moral Theology ◽  
Human Action ◽  
John Paul Ii ◽  
Starting Point ◽  
The Social ◽  
Analogia Entis ◽  
Social Realm ◽  
Normative Order ◽  
Moral Capacity

AbstractThis work critically examines the moral theology of Karol Wojtyla/John Paul II. In his writings as Wojtyla, and later as John Paul II, the theme of human dignity served as the starting point for his moral theology. This article first describes his conception of human dignity as influenced by Thomist and by phenomenological sources. The Thomist philosophy of being provided Wojtyla with an optimistic view of the epistemic and moral capacity of human persons. Wojtyla argued that because of the analogia entis, humans gain epistemic access to the normative order of God as well as the moral capacity to live in accordance with the law of God. Built upon the foundation of his Thomist assumptions, Wojtyla's phenomenological research enriched his insight into human dignity by arguing in favour of the formative nature of human action. He argued that human dignity rested also in this dynamism of personhood: the capacity not only to live in accordance with the normative order but to form oneself as virtuous by partaking in virtuous acts or to form one's community in solidarity through acts of participation and self-giving. After presenting his moral theology, this article then engages critically with his assumptions from a Protestant perspective. I argue that, while human dignity provides a powerful and beneficial starting point for ethics, his Thomist ontology of being/substance and the optimistic terms in which he interprets human dignity ultimately undermine his social programme. I propose that an ontology of relation provides a better starting point for interpreting human dignity and for appealing for acts of solidarity in the social realm.

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