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Revista do Curso de Direito da FAI
O conhecimento verdadeiramente transformador é aquele que alcança o maior número possível de pessoas. Para realizar a mudança que se espera, o saber deve ser compartilhado, a fim de que seus destinatários agucem o senso crítico e tenham uma visão realista sobre os mais diversos fatos sociais. Nesse sentido, a Revista do Curso de Direito da FAI nasce como instrumento de difusão da produção científica dos docentes e acadêmicos do Curso de Bacharelado em Direito da Faculdade de Itaituba, divulgando os resultados do estudo e pesquisa na área jurídica. Nesta obra, encontram-se reflexões sobre questões importantes para a compreensão de assuntos de grande relevância, trazendo uma visão atualizada sobre os mais diversos ramos do Direito, de forma clara e didática, consubstanciando-se em valorosa ferramenta para a compreensão dos temas abordados. Em suma, esta obra traduz com exatidão o slogan da Faculdade de Itaituba: "Navegando pelo Conhecimento". Desejamos a todos uma excelente leitura. Thiago de Morais Pereira Organizador
Mix and Match Crochet Animals
Crochet pattern book to create animal soft toys. You can mix and match a whole range of animals (head patterns) and costumes (body patterns) to your heart’s content. Everything from the mighty elephant to a nimble mouse is encompassed in these patterns, and your child will love playing with your very own costumed creations. They also make for adorable gifts for loved ones, and changing them up is a piece of cake! Just switch up the yarn thickness and hook size to upsize or downsize your plushie, or pull out the accessories and cute yarn colours and let your creativity flow. Soon enough your yarn could become the ballerina cow you’ve always dreamt of. Sizes : The size of the animal depend...
Honey Bunny Amigurumi Dress-Up Doll with Garden Play Mat: Crochet Patterns for Bunny Doll Plus Doll Clothes, Garden Playmat & Accessories
Crochet a cuddly bunny, an adorable wardrobe, a magnificent garden & accessories. Honey Bunny is a sweet 10" soft bunny that is made with single crochet. Includes crochet patterns for Honey Bunny, doll clothes, plant-and-pick Garden Playmat, garden tools, insects and a carrot-shaped sleeping bag.
The Determination of Chemical Elements in Food
State-of-the-art tools and applicationsfor food safety and food science research Atomic spectroscopy and mass spectrometry are important tools for identifying and quantifying trace elements in food products-elements that may be potentially beneficial or potentially toxic. The Determination of Chemical Elements in Food: Applications for Atomic and Mass Spectrometry teaches the reader how to use these advanced technologies for food analysis. With chapters written by internationally renowned scientists, it provides a detailed overview of progress in the field and the latest innovations in instrumentation and techniques, covering: Fundamentals and method development, selected applications, and s...
At A Cost: The Real Effects of Thin Capitalization Rules
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014, we estimate that the size of this adverse investment effect can be large, and dependent on the statutory corporate tax rate and the tightness of the safe-haven ratio. Negative investment effects are more pronounced for highly-levered firms for which TCRs are more likely to be binding.
31st European Symposium on Computer Aided Process Engineering
The 31st European Symposium on Computer Aided Process Engineering: ESCAPE-31, Volume 50 contains the papers presented at the 31st European Symposium of Computer Aided Process Engineering (ESCAPE) event held in Istanbul, Turkey. It is a valuable resource for chemical engineers, chemical process engineers, researchers in industry and academia, students and consultants in the chemical industries. Presents findings and discussions from the 31st European Symposium of Computer Aided Process Engineering (ESCAPE) event
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.
Taxing Telecommunications in Developing Countries
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
The Value Added Tax and Growth: Design Matters
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Tax Systems
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates admi...
