IL MINIMO SINDACALE PER RESTARE IN EUROZONA
di Marcello Minenna 30 maggio 2017
www.rassegna.it/articoli/sette-mosse-per-salvare-leuropa-senza-toccare-i-trattati
giovedì 1 giugno 2017
lunedì 13 marzo 2017
A RYAN/BRADY BUSINESS TAX REFORM PROPOSAL
https://piie.com/system/files/documents/pb17-3.pdf
On June 24, 2016, in close cooperation with House Speaker Paul Ryan, Ways and Means Committee Chair Kevin Brady issued a comprehensive tax reform plan, called the Blueprint.28 Key business tax reform proposals in the Blueprint (applied to small and large firms alike) include: n Tax cash flow rather than corporate income, where cash flow is defined as revenues minus purchased inputs (including capital outlays) and wages (cash flow thus includes interest payments). n Lower the cash flow tax to a flat rate of 20 percent: The current US statutory corporate tax rate is 39 percent (federal 35 percent plus an average 4 percent combined rate at the state level), the highest among OECD countries. This substantial cut, if implemented, will be the largest tax cut in US history. n Cap the tax rate at 25 percent on pass-through entities (see box A.1): Under current US tax law, income earned by passthrough entities is taxed based on seven income tax brackets, ranging from 10 percent to 39.6 percent. The Blueprint consolidates the seven brackets to three (12 percent, 25 percent, and 33 percent) and caps the highest tax rate for income earned by pass-through entities and sole proprietorships at 25 percent. Like Subchapter C corporations, the cash flow of pass-through entities would be subject to border tax adjustments. n Repeal the corporate and individual alternative minimum taxes.29 28. The plan covers individual income taxation of families and individuals as well as business taxation of firms both small and large. See “A Better Way: Our Vision for a Confident America. Tax,” http://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf. 29. The corporate alternative minimum tax is applied at a rate of 20 percent on taxable income that exceeds certain thresholds. Corporations are required to pay the higher of the regular tax or the minimum tax for the taxable year. The calculations are complex; for detail, see “Internal Revenue Code, Subtitle A, Chapter 1, Subchapter A, Part VI–Alternative Minimum Tax,” www.law.cornell.edu/ uscode/text/26/subtitle-A/chapter-1/subchapter-A/part-VI. A similar concept applies to individual income taxation. Repealing the corporate alternative minimum tax simplifies Subchapter C taxation, and eliminating the individual alternative minimum tax simplifies pass-through taxation. 2 Number PB17-xx Month 2017 Box A.1 Sole proprietorship, pass-through entity, and Subchapter C corporation taxation When starting a business in the United States, entrepreneurs must decide what business structure to use, as different business structures are taxed differently. Three common forms of business structure in taxation are sole proprietorships, pass-through entities, and Subchapter C corporations. As suggested by its name, a sole proprietorship is owned entirely by one individual. Business earnings of the sole proprietorship, together with income from other sources, are taxed at individual rates. Pass-through entities include Subchapter S corporations, master limited partnerships (MLPs), limited liability partnerships (LLPs), real estate investment trusts (REITs), and several others. Pass-through firms do not pay taxes at the business level. Instead, all earnings are distributed to households and taxed at individual income tax rates. Different from pass-through entities, Subchapter C corporations are first taxed on business earnings at the corporate tax rate and second at individual income tax rates when earnings are distributed to shareholders as dividends or capital gains. This two-level taxation makes Subchapter C corporations less desirable from a tax standpoint but they have other advantages.1 Compared with the other types of business structure, pass-through entities have played a much larger role in the US business landscape over the past decades. In 1980 they accounted for only 8 percent of US business income; the figure increased to 54 percent in 2012.2 1. See table 2 in our blog “Blue Skies for Business Tax Reform? Part 2: Lower the Corporate Tax Rate,” Realtime Economic Issues Watch, April 19, 2016, Peterson Institute for International Economics, https://piie.com/blogs/realtime-economic-issues-watch/blue-skies-business-tax-reform-part-2-lower-corporate-tax-rate, for an illustration on tax burdens borne by a pass-through entity and a Subchapter C corporation. 2. These statistics are from table 1: Selected financial data on businesses, SOI Tax Stats–Integrated Business Data, Internal Revenue Service, www.irs.gov/uac/soi-tax-stats-integrated-business-data. 10 11 Number PB17-3 January 2017 n Allow firms to fully and immediately deduct the cost of investment in calculating cash flow. n Adjust the tax at the border by exempting export sales and disallowing deductions for import purchases: The goal of border adjustment is to ensure that taxes are imposed on the location of consumption (consumption-based tax) rather than the location of production. For this reason, US exports of goods, services, and intangibles (by definition, consumed abroad) would not be taxed in the United States, but US imports would be taxed since no deduction would be allowed to the firm that purchases them. n Replace the US worldwide tax system with a territorial tax system.30 Accumulated foreign earnings will be taxed at a onetime rate of 8.75 percent if held in cash or equivalents, and at 3.5 percent otherwise. Companies have 8 years to pay the tax on accumulated foreign earnings. n The Blueprint does not address border adjustments for household purchases of goods and services from foreign suppliers
domenica 12 marzo 2017
EVOLUZIONE "POLITICA" DELLA CONSULTA NEL CONTENIMENTO DEI DIRITTI SOCIALI
PUBBLICO UNO STRALCIO DEI DUE POST ESTREMANTE INTERESSANTI
(si consiglia di leggerli per intero a partire dal primo)
http://orizzonte48.blogspot.it/2017/03/corte-costituzionale-diritti_9.html
CORTE COSTITUZIONALE, DIRITTI FONDAMENTALI E VINCOLO ESTERNO- STAVOLTA "CONTA" (2)
"Mortati, Moro, Basso, Caffè, Calamandrei, Ruini- egiunge fino a figure come Luciani e Azzariti.
Le loro voci, e non solo, mostrano come non si debba ricorrere a criteri extratestuali rispetto alla Costituzione, e ideologico-economici, - cioè alla confutazione incessante che la scienza economica cerca di compiere della democrazia sociale, rendendosi per lo più strumentale agli interessi dominanti (come evidenzia Galbraith proprio per segnalare la pur breve eccezione costituita dal prevalere della visione keynesiana)-, per rendere nitida una elementare conclusione interpretativa: quella, cioè, della consapevolezza della "noncomparabilità" e non "concorrenzialità" tra valori normativamente assoluti (e incomprimibili), cioè i diritti sociali fondamentali caratterizzanti la nostra Costituzione, e parametri e strumenti ad essi strettamente funzionali, come "l'efficienza economica" (sempre variamente e controvertibilmente misurabile) e la "compatibilità" finanziaria e fiscale,strettamente connesse al concetto (variabile) di moneta, di sovranità - democratica ovvero dei mercati-, e di massimizzazione del potere politico in inevitabile distribuzione del potere economico, che si vuole o non si vuole realizzare, anche a costo di rinnegare l'armonia complessa della Costituzione.
Il processo di "rimozione" di questa elementare conclusione interpretativa è molto avanzato...dunque è in gioco la democrazia: e delle sue vestigia l'€uropa della sovranità dei mercati farà presto la finale "piazza pulita"."
lunedì 5 maggio 2014
giovedì 1 maggio 2014
martedì 29 aprile 2014
Target2 S suttlement
L'evoluzione finanziaria dell'unione bancaria (Monte titoli Europeo) la partecipazione e' volhttp://thewalkingdebt.wordpress.com/2014/04/29/super-target-2-ovvero-euro-3-0/ontaria ma fortemente auspicata da BCE
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