Suchergebnisse

We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from alternative sources, specifically from employee-borne taxes paid by relatively less mobile middle-income workers. In 1994-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of workers faced a reduction of approximately 1.5 percentage points.

In recent years there has been a growing interest in the process of urban economic development and the role of housing markets in this process is as essential as it is obvious. In order to make progress towards providing answers to some of the important questions relating to the development of towns, it is necessary to try to obtain more precise information on trends in house prices, the level and structure of housing demand and the character of the supply side of the markets. Studies of local housing markets, however, have been constrained by the lack of reliable data on the most important variables and are, therefore, characteristically qualitative and descriptive. Our main objective, therefore, when embarking on the study described below, was to obtain reliable data on which to base analyses of local housing markets.

This study aims to analyse the restoration mechanisms of an authentic deed that has been cancelled. The study involves a normative legal analysis that utilises secondary data, including primary, secondary, and tertiary legal sources. The study adopts a methodology employing statute, conceptual, and case approaches.As a result, the agreement is considered to have a formal defect and the act of creating the agreement is deemed unlawful. An authentic agreement can only be restored by annulling the court's decision through an appeal and a cassation decision, followed by an extraordinary legal remedy called a review to cancel the cassation decision. It is important to note that the restoration of an authentic agreement can only occur within an ongoing trial, and there is no other way to recover a cancelled original agreement outside of this.

This paper examines the effects of globalization on the distribution of worker-specific labor taxes using a unique set of tax calculators. We find a differential effect of higher trade and factor mobility on relative tax burdens in 1980–1993 versus 1994–2007 in the OECD. Prior to 1994, greater openness meant that higher income earners were taxed progressively more. However, after 1994, we document a globalization-induced rise in the labor income tax burden of the middle class, while the top 1 percent of workers and employees faced a reduction in their tax burden of 0.59–1.45 percentage points. (JEL D31, F16, F61, H22, H24)

Temple Committee deed to Hunter for a parcel of land originally appropriated for "Military Bounties," unsigned. ; Electronic version ; 31 x 39 cm folded to 31 x 20 cm ; Holograph, signed.

This research aims to analyze legal action against the Deed of Sale and Purchase made by the Land Deed Official (PPAT) without the knowledge of the land owner and the responsibility of the Land Deed Drafting Officer regarding the Sale and Purchase Deed made without the knowledge of the land owner. This research is normative legal research. The approaches used in this research are the statutory, conceptual, and case approaches. The study results show that the legal consequences of making a Deed of Sale and Purchase, which is made without the owner's knowledge, means that the deed can be filed for cancellation because the subjective conditions and objective conditions of the agreement are not fulfilled. This is regulated in article 1320 of the Civil Code and states that the Deed of Sale and Purchase No 6657/2004 dated 1 November 2004 made by Defendant I is invalid or legally flawed and does not have binding legal force. PPAT's responsibility in making the Deed of Sale and Purchase, which was made without the owner's knowledge, is administrative; Defendant I, as PPAT, has violated the provisions of Article 38 § 1 of Government Regulation No 24 of 1997. Therefore, Defendant I, as PPAT, can be dishonourably dismissed. In civil terms, Defendant I was proven to have committed an unlawful act, so PPAT must compensate for losses suffered by the parties. Criminally, PPAT can be held criminally accountable if PPAT is proven to be negligent and not careful in checking the identity of the person present and other formal matters.

A notary who is taking leave must hand over his/ her notary protocol to substitute notary. Thus, the substitute notary will be liable to the protocol of the notary that he/ she replaced. When a substitute notary holds a position, in addition to new jobs, there are still jobs that have not been completed by the notary that he/ she replaced. In carrying out the notarial practices, a notary may type incorrect information on a deed. Errors in typing a notary deed are not deliberate intention but merely negligence or carelessness of the notary. Therefore, the information written on a notary deed does not match the actual information that should be included in the deed. These thesis problems include: first is about the form of the liability of substitute notary in deed correction and the second is about the legal consequences of corrected deed by substitute notary. This research was conducted using normative juridical research methods. The results of the research showed that the form of liability of substitute notary is classified into four points, which include: the first is civil liability of substitute notary on the deed that he/ she made, second is the criminal liability of substitute notary on the deed that he/ she made, third is the liability of substitute notary based on Law on Notary Position on the deed that he/ she made, and fourth is liability of substitute notary in carrying out his/ her position based on a code of ethics. The liability of substitute notary is only limited to the deed that he/ she made. The liability for the deed ends since he/ she has stopped serving as substitute notary. Regarding legal consequences of the deed corrected by substitute notary, if it violates the provisions in Article 51 Law on Notary Position, it only has the power of proof as private deed. In this case, the party experiencing the loss has a reason to demand reimbursement, compensation, and interest to the notary.

The criminal standards, meant to the protection of the social values, establish theobjectives and subjective conditions that must be fulfilled as a behavior to be illicit.Therefore, finding the illicit/the unlawful character of the behavior does not means that thiscan be already considered infringement of law, for the existence of the offense needful toestablish if the agent can be made responsible for that illicit behavior, in other words shouldbe analyzed if the deed is imputable.

Cover; Foul Deeds and Suspicious Deaths -- Series; Title; Copyright; Contents; Introduction; Chapter 1 In Mr Bailey's Words; Chapter 2 By Who's Hand?; Chapter 3 A Disgrace to the Town; Chapter 4 The Dangers of Drink; Chapter 5 The Nailbox Coffin; Chapter 6 A Resounding Send Off; Chapter 7 White Arsenic; Chapter 8 Neither Love nor Money; Chapter 9 How Not to Drown and the Skill of Natation; Chapter 10 In the Line of Duty; Chapter 11 What Price a Son?; Chapter 12 Lemon Alley; Chapter 13 Yield to None; Chapter 14 Four Whiskies; Chapter 15 Concealment; Chapter 16 A Cruel Blow; Chapter 17 Matricide

The purpose of this study were 1) To determine the role of the Notary and the Land Deed Official (PPAT) in the manufacturing process Waqf deed, 2) to determine the obstacles and solutions Notary and Land Deed Official (PPAT) in the manufacturing process of Waqf deed.The method used in this research is normative juridical approach is the approach taken by the primary legal materials by means of studying the theories, concepts, principles of law as well as legislation related to this research. The specifications research used in this research is descriptive, which aims to unravel the facts to obtain an overview, on current issues, Based on the results of this study concluded that 1) The role of the Notary and the Land Deed Official (PPAT) In Preparation of Deed of Endowment. In the Act the existing regulations, a notary and land Deed Official (PPAT) does not have a role in making the Deed of Endowment. In fact, people need the help of Notary and land Deed Official (PPAT) in the process of making the Deed of Endowment for the maintenance of soil and conditions and Nadzir Wakif need can be helped by a Notary and land Deed Official (PPAT). 2) Constraints Notary and Land Deed Official (PPAT) In Preparation of Deed of Endowment. In this case the Notary and Land Deed Official (PPAT) has a problem because in Undan Act, Notary and Land Deed Official (PPAT) does not have the authority to make direct Waqf Deed. And so Notaries Land Deed Official (PPAT) can only help in the maintenance requirement is needed in the manufacture of Waqf Deed. 3) Solutions Notary and Land Deed Official (PPAT) In Preparation of Deed of Endowment. The best solution is awaiting a government decision stating that a Notary Public or Land Deed Official (PPAT) can be Endowment Deed Official Pledge (PPAIW). Thus simplifying wakif and nadzir to make Endowment Deed without going through a long process.Keywords: Roles; Notary; Land Deed Official (PPAT); Endowment Deed

Foul Deeds and Suspicious Deaths Around Portsmouth takes the reader on a sinister journey through centuries of local crime and conspiracy, meeting villains of all sorts along the way - cut-throats and poisoners, arsonists and assassins, mutineers, duellists and marauders, prostitutes and thieves, and the brawling seamen and common murderers who moved through the cruel underworld of this historic town. Sarah Quail has selected over 20 notorious episodes that give a fascinating insight into criminal acts and the criminal mind. She recalls intriguing and shocking cases dating from medieval times

Foul Deeds and Suspicious Deaths Around Uxbridge takes the reader on a sinister and sad journey through centuries of local crime and conspiracy, meeting victims and villains of all sorts along the way. There is no shortage of harrowing - and revealing - incidents of evil and despair to recount from the earliest recorded history of the Uxbridge district up to the present day. Jonathan Oates's fascinating research has uncovered some grisly events and unsavoury individuals whose conduct throws a harsh light on the history of this suburban area west of London. His book records crime and punishment

Within the pages of this book are some of the most notorious and often baffling cases in Leicestershire's history. From the appalling double murder at Melton Mowbray in 1856, known locally as the Peppermint Billy murders, to the 1953 murderer Joseph Reynolds who killed because he wanted to know how it felt. This book explores the cases that dominated the headlines, not only across the city and surrounding county but also nationwide. These are the stories of those involved in Foul Deeds and Suspicious Deaths at a time when murder was a capital offence and guilt or innocence was proven without t