Results 41 to 50 of about 391 (234)

LA SUPRESIÓN DEL IMPUESTO SOBRE EL PATRIMONIO Y LAS EMPRESAS FAMILIARES

Revista de Estudios Empresariales. Segunda Época, 2009
The work begins by showing the lack about definition about the family business. Although it can not be denied that in Spain, following EU guidelines, we have an own tax regime for family companies, but, spread in all the tax system to the legislative ...
Gracia María Luchena Mozo
doaj  

Why Does Individualism Affect Economic Development: Is It Values, Policies, or Institutions?

Southern Economic Journal, EarlyView.
ABSTRACT A substantial body of literature highlights the positive roles of individualism and economic freedom in fostering prosperity, and recent work links the two. This paper disentangles their contributions to economic development. In cross‐country data, we show that both are independently associated with per capita income, even after extensive ...
Lewis S. Davis, Claudia Williamson Kramer   +1 more
wiley   +1 more source

New Legal Framework of Agrivoltaics in Germany

AgriVoltaics Conference Proceedings
In Germany, numerous amendments have been made in the last year which are intended to take into account the special features of agrivoltaic systems. This is very welcome. Nevertheless, some legal challenges remain. In order to advance the technology and
Jens Vollprecht, Max Trommsdorff
doaj   +1 more source

Change and Continuity in British Politics: Can the Starmer Government's Approach to Governance Resolve the Crisis in the British State without Radical Reform?

The Political Quarterly, Volume 96, Issue 1, Page 140-148, January/March 2025.
Abstract In this article, the key dilemmas that will confront the new Labour administration in Britain during its initial period in power are examined. The Starmer government is seeking to use the state pragmatically to improve British economic performance, stem the crisis in public services and strengthen the strategic capacity of Whitehall.
Patrick Diamond, David Richards, Sam Warner   +2 more
wiley   +1 more source

Broke and Broken: The Crises Facing Local Government in England

The Political Quarterly, Volume 96, Issue 1, Page 199-205, January/March 2025.
Abstract English local government faces a perilous position owing to insufficient funding, structural issues and capacity challenges. Fourteen years of austerity have significantly reduced council budgets, while increased demand for services—particularly adult social care—has strained resources.
David Jeffery
wiley   +1 more source

The Association of Medicaid Estate Recovery with Homeownership, Home Equity, and Medicaid Enrollment

The Milbank Quarterly, EarlyView.
Policy Points This study examines the association between the implementation of Medicaid estate recovery and homeownership, home equity, and Medicaid enrollment among low‐income adults. Estate recovery is associated with a decrease in Medicaid enrollment among unmarried, low‐income older adults and a decrease in home equity overall and among Black ...
AMANDA SPISHAK‐THOMAS
wiley   +1 more source

Hospitaller Revenues, Bourbon Regalism: The Financial Administration of the Grand Priory of Castile and León under an American Parvenu

History, EarlyView.
Abstract After the vicissitudes of the War of the Spanish Succession (1701–14), the consolidation of the Bourbon Monarchy in early eighteenth‐century Spain allowed Philip V's ministry to implement the so‐called Nueva Planta in his various kingdoms and lordships of the Crown of Aragon, but also in Castile.
Roberto Quirós Rosado
wiley   +1 more source

CONSULTANCY STATE: Government as (a) Service and the Anti‐politics of Technological Expertise in Indian Cities

International Journal of Urban and Regional Research, EarlyView.
Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds ...
Matt Birkinshaw, Sanjay Srivastava
wiley   +1 more source

Inheritance, estate and gift tax treaties—Italy

Trusts & Trustees, 2019
Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the ...
openaire   +1 more source

AGRICULTURE IN A SOCIALIST CITY: Towards an Alter‐Urban Political Ecology

International Journal of Urban and Regional Research, EarlyView.
Abstract Urban political ecology has developed as a critique of capitalist urbanization. This article develops the concept of alter‐urban political ecology to define urban environments emerging not from capitalist urbanization but from efforts to transform it. Drawing on archival research and ethnographic fieldwork in five urban farms in socialist Cuba,
Gustav Cederlöf
wiley   +1 more source