scholarly journals Income Tax Competition at the State and Local Level in Switzerland

2000 ◽  
Author(s):  
Lars P. Feld ◽  
Gebhard Kirchgaessner
2001 ◽  
Vol 31 (2-3) ◽  
pp. 181-213 ◽  
Author(s):  
Lars P. Feld ◽  
Gebhard Kirchgässner

2021 ◽  
Vol 49 (1) ◽  
pp. 18
Author(s):  
Andrew Lopez

There is no question that libraries of all sizes, no matter how small, have an important role to play in preserving and facilitating the discovery of government publications. This is especially true for documents issued at the state and local level, precisely because they are less-well known nationally and therefore less likely to be included in larger national digitization projects. By focusing on what might as well be called small government publications, little libraries and small selective depository libraries can enter the digitization arena by undertaking small-scale digitization projects that, despite their diminutive scale, can achieve digital preservation successes in the range of minor to major. For inspiration, we should recall the hero of Robert Walser’s now celebrated novel from 1909, Jakob von Gunten, who adopts the motto “To be small and to stay small.”


2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.


Significance The discovery of a new variant of the virus (P1) in Manaus has prompted renewed concerns as the city is suffering a severe second wave, months after a first wave that reportedly affected most of its population. The spread is set to continue, not least because of the difficulty of maintaining restrictions on movement. Impacts Problems with vaccine roll-outs are likely to lead to renewed outbreaks across Brazil. Fragmentation of policies at the state and local level will hamper an effective response. Obstacles to research programmes will hinder efforts to map the evolution of the virus.


2017 ◽  
pp. 156-182
Author(s):  
Robert Stevens ◽  
Rosemary Stevens ◽  
Rosemary Stevens

2020 ◽  
pp. 1-10
Author(s):  
Eleanore Alexander ◽  
Lainie Rutkow ◽  
Kimberly A Gudzune ◽  
Joanna E Cohen ◽  
Emma E McGinty

Abstract Objective: To understand the different Na menu labelling approaches that have been considered by state and local policymakers in the USA and to summarise the evidence on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Design: Proposed and enacted Na menu labelling laws at the state and local levels were reviewed using legal databases and an online search, and a narrative review of peer-reviewed literature was conducted on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Setting: Local and state jurisdictions in the USA Participants: Not applicable. Results: Between 2000 and 2020, thirty-eight laws – eleven at the local level and twenty-seven at the state level – were proposed to require Na labelling of restaurant menu items. By 2020, eight laws were enacted requiring chain restaurants to label the Na content of menu items. Five studies were identified that evaluated the impact of Na menu labelling on Na content of menu items offered by restaurants or purchased by consumers in the USA. The studies had mixed results: two studies showed a statistically significant association between Na menu labelling and reduced Na content of menu items; three showed no effects. Conclusion: Data suggest that Na menu labelling may reduce Na in restaurant menu items, but further rigorous research evaluating Na menu labelling effects on Na content of menu items, as well as on the Na content in menu items purchased by consumers, is needed.


OLA Quarterly ◽  
2002 ◽  
Vol 8 (1) ◽  
pp. 12-15
Author(s):  
Michael Eisenberg ◽  
Danielle Miller

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