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This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.
The Government of Iraq has embarked on a considerable modernization journey for the General Commission for Taxes (GCT) with the goal of expanding the revenue base following a tax/GDP decline of 1 percentage point in 2022 (from 2 percent in 2020). Taking into account the internal and external challenges, and the findings of the 2022 Tax Administration Diagnostic Assessment Tool (TADAT) and the existing plans of the authorities, the report highlighted core reform areas to be included in a reform plan for the GCT. The report also included an indicative integrated FAD/METAC mid-term capacity development (CD) plan for the next three years.
Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, based on (1) returns with a capital income tax, (2) stocks with a wealth tax, and (3) transfers of wealth through an inheritance (or estate) tax. Taxing actual returns is generally less distortive and more equitable than a wealth tax. Hence, rather than introducing wealth taxes, reform priorities should focus on strengthening the design of capital income taxes (notably capital gains) and closing existing loopholes, while harnessing technological advances in tax administration—including cross-border information sharing—to foster tax compliance. The inheritance tax is important to address the buildup of dynastic wealth.
Latin was for many centuries the common literary language of Europe, and Latin literature of immense range, stylistic power and social and political significance was produced throughout Europe and beyond from the time of Petrarch (c.1400) well into the eighteenth century. This is the first available work devoted specifically to the enormous wealth and variety of neo-Latin literature, and offers both essential background to the understanding of this material and sixteen chapters by leading scholars which are devoted to individual forms. Each contributor relates a wide range of fascinating but now little-known texts to the handful of more familiar Latin works of the period, such as Thomas More's Utopia, Milton's Latin poetry and the works of Petrarch and Erasmus. All Latin is translated throughout the volume.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Intended for practitioners, this study has three principal aims: (1) to reduce the breadth of formal grammar instruction by first locating those areas where grammar and writing overlap and then identifying those kinds of writing problems most amenable to treatment with a grammar-based approach; (2) to decrease the classroom hours spent on formal grammar instruction by showing how to capitalize on the already acquired yet unconscious knowledge that all native writers have of their language; and (3) to make this streamlined "writer's grammar" more productive by showing how to integrate it with style, content, and organization. The book is directed toward teachers of writing who, to varying deg...
In the Fall of 1857, some 120 California-bound emigrants were killed in lonely Mountain Meadows in southern Utah; only eighteen young children were spared. The men on the ground after the bloody deed took an oath that they would never mention the event again, either in public or in private. The leaders of the Mormon church also counseled silence. The first report, soon after the massacre, described it as an Indian onslaught at which a few white men were present, only one of whom, John D. Lee, was actually named. With admirable scholarship, Mrs. Brooks has traced the background of conflict, analyzed the emotional climate at the time, pointed up the social and military organization in Utah, and revealed the forces which culminated in the great tragedy at Mountain Meadows. The result is a near-classic treatment which neither smears nor clears the participants as individuals. It portrays an atmosphere of war hysteria, whipped up by recitals of past persecutions and the vision of an approaching "army" coming to drive the Mormons from their homes.
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