scholarly journals Changes in the taxation of personal and corporate income in developed countries

Author(s):  
Leoš Vítek

Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped.

1999 ◽  
Vol 5 (1-2) ◽  
pp. 23-38
Author(s):  
Desimir Bošković

The basic question for further development of our tourism is a how, what with and when to restructure the mass tourist supply and make it flexible to market trends and demands. In the developed countries, the transformation of mass tourism to various selective forms and kinds of tourism is under way and very successful. The development of agritourism, which this paper is about, could significantly alleviate the past discrepancies in tourist supply and change the structure of the whole supply. On basic of the research done, the authors claim that some basic conditions for the development of agritourism in Istria have been fulfilled. So ther suggests its concept of development, financial funds needed, ways of financing, stimulative and other measures, legal regulations needed, organization of marketing activities, effects of the development etc.


2020 ◽  
Vol 15 (3) ◽  
pp. 209-217
Author(s):  
Vincent PK Titanji

The ongoing SARS CoV-2 pandemic also known as COVID-19 is a highly infectious and deadly disease that has disrupted socio- economic activities  and killed over 500 000 people worldwide during the past six months since it first erupted in Wuhan China in December 2019.While intensive efforts  are under way in the developed countries to find a vaccine and cure for the disease, Cameroon and other African countries should not fold their hands and wait , but join the search for new remedies including from cures from traditional herbs while rigorously applying barrier and social  distancing measures that have proven effective in in curbing the spread of the disease. Herein we enumerate a short list of research priorities that are feasible in our milieu and that could improve on diagnostics, treatment and prevention of the disease in the short and medium terms. Key Words: SARS CoV-2, COVID-19, research, diagnostics, medicinal plants, traditional medicine, pandemic, Cameroon.


2019 ◽  
Vol 3 (4) ◽  
pp. 86-96
Author(s):  
Mikhail A. Maksimov

Abstract The aim of this paper is to determine the trends of the main indicators of life expectancy in Russia in the 1950s to 2000s. For this purpose, life tables for Russia (former — RSFSR) from 1959 to 2014 for one-year age intervals were analyzed. The main indicators under review are the modal age at death and the standard deviation of life expectancy from the modal value for all ages and the mode. As a result, it is concluded that in Russia the modal age at death and the indicator of life expectancy have stagnated over the past 60 years, and definite trends can be traced only in short periods of time, namely after 2009 when all basic life expectancy indicators were steadily increasing. Life expectancy is far behind those of the developed countries by about half a century.


2016 ◽  
Vol 33 (S1) ◽  
pp. S402-S402
Author(s):  
H. Prata-Ribeiro ◽  
A. Bento ◽  
A. Ponte ◽  
B. Costa Neves ◽  
L. Gil

AbstractThe refugee population has been a growing concern to the developed countries in general and to Europe in particular. The recent mass migrations are changing the population that is getting to the psychiatric hospitals, not only culturally but also pathologically. The aim of this study is to characterize the refugee population that contacts with the clinic of transcultural psychiatry in Centro Hospitalar Psiquiátrico de Lisboa, understanding the most frequent pathologies and nationalities. The methods used consisted in analyzing the refugee population that attended a psychotherapeutic group and consultation in the Transcultural clinic of Centro Hospitalar Psiquiátrico de Lisboa during the past year. Analyzing the population, 66 refugees were in contact with the transcultural clinic, 44 of which were men, being the other 22 women, representing a total of 23 countries. The more frequent nationality was Iranian (20) and the most frequent diagnosis was “adjustment disorder and anxiety” (38). We can reach the conclusion that more refugee men contact with our psychiatric hospital than women, accounting for 66, 6% of the total; 30, 3% of the refugees were from Iran, followed by Pakistan with 10, 6%. The fact that the most frequent diagnosis is adjustment disorder and anxiety, accounting for 57, 6% of the sample, seems to point out the extreme stress refugees undergo.Disclosure of interestThe authors have not supplied their declaration of competing interest.


Author(s):  
Opeyemi Idowu Aluko

Poverty is no longer fashionable even in the less developed countries of the world. The world has deemed poverty-ridden regions of the world as ‘anathema', forbidden, and ignoble. At the same time ways to get out of the menace are regularly strategised over a period of time. The developed countries of the world had been able to nip poverty to the bud significantly, but the developing countries still have a lot to do so as to overcome the menace. Poverty in the developing countries operates in a cycle of repetitions. This makes it difficult to curtail. How can poverty be reduced in the developing countries? This study reveals the reason while poverty has become a domestic phenomenon in developing countries and the way forward. The theory on poverty is evaluated alongside the present economic situation in Africa. The cycle of poverty, which includes the social cycle of poverty (SCP), political cycle of poverty (PCP), and the economic cycle of poverty (ECP), are examined. This study analyses the strategies to break the cycle of poverty in Africa and other developing countries.


Author(s):  
K B L Wadhwa

This paper traces the steps taken by the Research Designs and Standards Organisation (RDSO) of Indian Railways in the past to improve the metre gauge bogie design, which resulted in crossing the age-old speed barrier of 75 km/h, initially in 1977, when the Pink City Express was introduced at a maximum permissible speed of 100 km/h. The ‘Sperling ride index’ achieved at that time at the 110 km/h test speed was nearing 3.2 in the lateral mode and 3.33 in the vertical mode. Major design modifications are described that were carried out in the conventional metre gauge bogie/body, using indigenous technology, while designing high-tech metre gauge (MG) coaches. These are suitable for running on Indian Railways' track at a maximum permissible speed of 120 km/h and at the same time provide superior riding characteristics (with sperling ride index restricted to 2.75) comparable to those available on the main line coaches of 1000 mm gauge in the developed countries of the world.


1994 ◽  
Vol 19 (2) ◽  
pp. 131-147 ◽  
Author(s):  
Jitka Rychtaříková

During the past two decades most of the developed countries of Europe have witnessed changes in such family-related demographic phenomena as nuptiality, divorce, and fertility. For the time being, the Czech and Slovak Republics continue to exhibit patterns established earlier in history. Marriage is universal and is contracted at young ages. Children are born to young parents and at short childbirth intervals. The proportion of childless women is below ten percent, which is comparatively low. The eight percent of children born out of wedlock is comparatively low by European standards. Longitudinal indicators are characterized by great stability. As a result of recent profound political, social, and economic changes, it is reasonable to expect changes in demographic behavior as well. The first of these may be a marked decline in fertility along the lines already experienced by southern European countries.


2013 ◽  
Vol 6 ◽  
pp. NMI.S12584 ◽  
Author(s):  
Katsumi Shibata ◽  
Tsutomu Fukuwatari

The use of high D(+)-fructose corn syrup has increased over the past several decades in the developed countries, while overweight and obesity rates and the related diseases have risen dramatically. However, we found that feeding a high D(+)-fructose diet (80% D(+)-fructose as part of the diet) to weaning rats for 21 days led to reduced food intake (50% less, P < 0.0001) and thus delayed the weight gains in the body (40% less, P < 0.0001) and testes (40% less, P < 0.0001) compared to the no D(+)-fructose diet. We also challenged a minimum requirement of dietary D(+)-glucose for preventing the adverse effects of D(+)-fructose, such as lower food intake and reduction of body weight and testicular weight; the minimum requirement of D(+)-glucose was ã23% of the diet. This glucose amount may be the minimum requirement of exogenous glucose for reducing weight gain.


Napredak ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 57-66
Author(s):  
Ding Yifan

The COVID pandemic has devastated the world economy, which has also caused serious slumps in Western developed countries. Although they have adopted "ultra-easy" monetary policy, the real economy did not emerge from recessions because of it and a global "liquidity bubble" was caused instead. The economic recession caused by the pandemic in developed countries may last for years. The governments of some countries in the United States and Europe have adopted strong state intervention methods to control the investment and trade behaviors of enterprises, then force them to "decouple" from China. Based on an objective analysis of the current international situation, China has actively taken countermeasures: on the one hand, it emphasizes mainly relying on the "domestic economic cycle" to maintain growth momentum. And on the other hand, it develops an "international economic cycle" that focus on China`s economy. Establishing a "dual circulation" new development pattern, in which domestic economic cycle plays a leading role while international economic cycle remains its extension and supplement, is a major strategic choice for achieving high-quality economic development.


2019 ◽  
Author(s):  
Kelu Yang ◽  
Ya Gao ◽  
Yitong Cai ◽  
Ming Liu ◽  
Cuncun Lu ◽  
...  

Abstract Purpose: To comprehensively analyze the scientific outputs of cancer topic of Cochrane systematic reviews (Cancer-CSR). Patients and methods: Cochrane Database of Systematic Review and Web of Science Core Collection were retrieved limited from Jan. 1, 2009 to Dec. 12, 2018. CiteSpace IV and Excel 2018 were applied to analyze and visualize the literature information. Results: Ultimately, 607 Cancer-CSR were retrieved, 32 countries, 179 institutions and 260 authors involved. The number of publications in Cancer-CSR has been increasing over the past decades (25(2009)-77(2018)). UK, USA, Canada, Australia, and Germany worked closely with other countries, especially UK (n=361) has taken the lead in this field. The top 10 contributive institutions, which were almost came from developed countries, collaborated closely with other institutions. Cochrane Database Syst Rev, C Hdb Sys and J Clin Oncol were the top three journal/book with the highest co-citation. The top three co-cited references were the two different version of Cochrane handbook for systematic reviews and the guidelines of Review Manager. The biggest cluster of keywords “cytoreductive surgery (CRS)” and the latest clusters “visual inspection” and “non-steroidal anti-inflammatory drug” were the most promising hotspots. Conclusions: Cancer-CSR has been increasing. Most of the reviews were came from the developed countries as well as the institutes in these countries. The knowledge base of were the methodology studies of systematic review, epidemiological data of cancer, and the reporting guideline of systematic reviews. The adjuvant therapy combined CRS, the screening of skin cancer and the management of cancer-related pain were the hotspots.


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