This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...

Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...

Este trabajo usa el cambio estructural en el número de incautaciones para medir el impacto de la política de seguridad democrática sobre el mercado laboral rural, entre 2002 y 2006. La nueva política tuvo efectos diferenciales por género, edad y tipo de ocupación. Produjo pérdidas...

Online copyright infringement is one of the toughest challenges the content industry has faced in the twenty first century. Article 8(3) of the Information Society Directive, implemented under section 97A of the UK Copyright, Designs and Patents Act, 1988, provides an injunctive remedy in...

In September 2014, the RF Government approved a draft budget for 2015. In so doing it rejected the idea of increasing taxes and found an intermediate solution for the preservation of the funded component of labor pension without, however, making a fi nal decision as to its future. On the other...

The paper illustrates how architecture can be used to show the contribution and the use of technology in the legal system. The models created enable the rapid identification of the stakeholders, their objectives, the technologies they use, and their goals. Such understanding helps decision...

Youth incarcerated in the juvenile justice system are disproportionately exposed to traumas both in and outside of custody that are associated with poor social, behavioral, and developmental outcomes. The purpose of this paper is to describe one pathway through which trauma can impact a myriad...

While boys who offend have been a dominant majority and primary concern of the juvenile court since its earliest days, the population of delinquent girls has increased in recent years at a far higher rate in the U.S. The special challenges presented by females, however, continue to be generally...

In July, the following amendments were introduced in the legislation: amendments concerning the electronic signature; the effective date of the Resolution of the Government of the Russian Federation on issues of state registration of titles to real property was postponed; the per capita minimum...