scholarly journals Casino Taxation in a Normative and Economic Context: the Case of Poland

2015 ◽  
Vol 16 (1) ◽  
pp. 23-37
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
Theoretical Background ◽  
Economic Context ◽  
Optimal Tax ◽  
Gambling Law ◽  
Gambling Activities ◽  
Scale Of Operation ◽  
Tax Design

AbstractThe aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of operation of Polish casinos, their revenues and the tax due on gambling activities.

scholarly journals Optimal Tax Design and Enforcement with an Informal Sector

2009 ◽  
Vol 1 (1) ◽  
pp. 1-27 ◽  
Author(s):  
Robin Boadway ◽  
Motohiro Sato
Keyword(s):  
Informal Sector ◽  
Production Efficiency ◽  
Intermediate Goods ◽  
Formal Sector ◽  
Optimal Tax ◽  
Commodity Tax ◽  
The Government ◽  
Optimal Commodity ◽  
Tax Design

An optimal commodity tax approach is taken to compare trade taxes and VATs when some commodities are produced informally. Trade taxes apply to all imports and exports, including intermediate goods, while the VAT applies only to sales by the formal sector and imports. The VAT achieves production efficiency within the formal sector, but, unlike trade taxes, cannot indirectly tax profits. Making the size of the informal sector endogenous in each regime is potentially decisive. The ability of the government to change the size of the informal sector through costly enforcement may also tip the balance in favor of the VAT. (JEL E26, H21, H25)

scholarly journals Potential of Tourism Sector in Italy as a Means of Entrepreneurship and Growth for Italian Companies

2015 ◽  
pp. 116-133 ◽  
Author(s):  
Elisa Giacosa ◽  
Guido Giovando
Keyword(s):  
Theoretical Background ◽  
Future Research ◽  
Italian Economy ◽  
Research Directions ◽  
Fourth Section ◽  
The Third ◽  
Economic Context ◽  
Tourism Sector ◽  
Future Research Directions ◽  
Key Drivers

The objectives of this chapter are twofold. First, to verify whether the tourism sector may be considered a means of entrepreneurship and growth for Italian companies, and second, to identify the key drivers within the tourism consumption trend, as a consequence of changes in the environment. Italy is universally renowned for its strong vocation for tourism. The Italian tourism sector is one of the most important to the Italian economy, thanks to the richness of the country's resources. The market seems to be particularly susceptible to external pushes linked to the socio-demographic, cultural, political and economic context, which impact on to the tastes and desires of individuals. The chapter is structured as follows. The second section analyzes the theoretical background of the topic. The third section outlines the main focus of the chapter. The fourth section presents future research directions for this topic. Finally, the fifth section presents the conclusion of the study.

Training Methods With Clinicians and Students—A Personal Story and Change: Narrative Therapy for Stuttering

2008 ◽  
Vol 18 (1) ◽  
pp. 37-42 ◽  
Author(s):  
Margaret Leahy
Keyword(s):  
Narrative Therapy ◽  
Evidence Based Practice ◽  
Theoretical Background ◽  
Evidence Based ◽  
Training Methods ◽  
Sense Of Control ◽  
Case Description ◽  
General Outline ◽  
Personal Story ◽  
Fluency Disorders

Abstract Educating students and informing clinicians regarding developments in therapy approaches and in evidence-based practice are important elements of the responsibility of specialist academic posts in universities. In this article, the development of narrative therapy and its theoretical background are outlined (preceded by a general outline of how the topic of fluency disorders is introduced to students at an Irish university). An example of implementing narrative therapy with a 12-year-old boy is presented. The brief case description demonstrates how narrative therapy facilitated this 12-year-old make sense of his dysfluency and his phonological disorder, leading to his improved understanding and management of the problems, fostering a sense of control that led ultimately to their resolution.

Stepping in the Shoes of Leaders of Populist Right-Wing Parties

2017 ◽  
Vol 48 (1) ◽  
pp. 40-46 ◽  
Author(s):  
Jolanda Jetten ◽  
Rachel Ryan ◽  
Frank Mols
Keyword(s):  
Economic Growth ◽  
Growth Condition ◽  
Baseline Condition ◽  
Right Wing ◽  
Economic Context

Abstract. What narrative is deemed most compelling to justify anti-immigrant sentiments when a country’s economy is not a cause for concern? We predicted that flourishing economies constrain the viability of realistic threat arguments. We found support for this prediction in an experiment in which participants were asked to take on the role of speechwriter for a leader with an anti-immigrant message (N = 75). As predicted, a greater percentage of realistic threat arguments and fewer symbolic threat arguments were generated in a condition in which the economy was expected to decline than when it was expected to grow or a baseline condition. Perhaps more interesting, in the economic growth condition, the percentage realistic entitlements and symbolic threat arguments generated were higher than when the economy was declining. We conclude that threat narratives to provide a legitimizing discourse for anti-immigrant sentiments are tailored to the economic context.

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