296 résultats pour "taxes"

• From "Resistance to Civil Government" - anthology.

  intending it, as God. A very few—as heroes, patriots, martyrs, reformers in the great sense, and men—serve the state with their consciences also, and so necessarily resist it for the most part; and they are commonly treated as enemies by it. A wise man will only be useful as a man, and will not submit to be “clay,” and “stop a holeto keep the wind away,” but leave that office to his dust at least: “I am too high born to be propertied,To be a second at control,Or useful serving-man and instr...

• Colonialism and Colonies.

  by plundering the riches of existing civilizations in the Americas and by seizing the area’s mineral wealth through mining. These practices were promoted by the policy of mercantilism that many European colonial powers adopted. Those who advocated mercantilism believed that exports toforeign countries were preferable both to trade within a country and to imports because exports brought more money into the country. They also believed that thewealth of a nation depended primarily on the possession...

• Colonialism and Colonies .

  by plundering the riches of existing civilizations in the Americas and by seizing the area’s mineral wealth through mining. These practices were promoted by the policy of mercantilism that many European colonial powers adopted. Those who advocated mercantilism believed that exports toforeign countries were preferable both to trade within a country and to imports because exports brought more money into the country. They also believed that thewealth of a nation depended primarily on the possession...

• Globalization.

  higher living standard for their people. The World Bank made loans to developing countries for dams and other electrical-generating plants, harbor facilities, and otherlarge projects. These projects were intended to lower costs for private businesses and to attract investors. Beginning in 1968 the World Bank focused on low-cost loansfor health, education, and other basic needs of the world’s poor. B International Monetary Fund The IMF makes loans so that countries can maintain the value of thei...

• Sweden - country.

  mi) and is Sweden’s second largest lake, after Vänern. The two lakes, together with several smaller lakes, rivers, and canals, form an internal water route called theGöta Canal. Built in the early 19th century, the Göta Canal extends for about 386 km (about 240 mi) and provides a scenic transportation link between the Baltic Sea,at Stockholm, and the Kattegat. Sweden’s other large lakes in the district include Mälaren, Hjälmaren, and the famously picturesque Siljan. D Climate Although one-seven...

• Définition du terme: COPEAU, COPEAUX, substantif masculin.

  1. [De forme] La barbe frisott?e en de petits copeaux (GEORGES-CHARLES, DIT JORIS-KARL HUYSMANS, L?-bas, tome 1, 1891, page 16 ). Copeaux d'acier (?MILE-AUGUSTE CHARTIER, DIT ALAIN, Propos, 1909, page 55 ). Copeaux de savon (Larousse du XXe. si?cle, Grand Larousse encyclop?dique en dix volumes. ). ? Argot. Avoir les copeaux. Avoir les jambes qui flageolent, avoir peur (attest? dans le Dictionnaire encyclop?dique Quillet 1965 et dans "Le Poilu tel qu'on le parle" (GASTON ESNAULT)1919, Langue...

• «Titre», Par la présente, je souhaite vous informer que j'ai souscrit un contrat de mensualisation pour le règlement des taxes foncières de la Trésorerie de Nanterre.

• TVA (taxe à la valeur ajoutée), impôt sur la consommation, créé en 1954 ; il constitue, en France, la principale recette fiscale de l'État.

• «Titre», Par la présente, je souhaite vous informer que j'ai souscrit un contrat de mensualisation pour le règlement de la taxe d'habitation auprès de la Trésorerie de Nanterre.

• Benjamin Harrison (1833-1901).

  homesteaders against pressure from the powerful railroads. He fought vigorously for Civil War veterans, supported high taxes on imports (called tariffs), payments todisabled and opposed the Chinese Exclusion Act, which stopped Chinese immigration to the U.S. for 10 years ( see Immigration: From 1840 to 1900 ). He also introduced 101 special pension and relief bills in six years. Harrison's name was well known by the Republican National Convention in 1884. In spite of this, Congressman and forme...

• Benjamin Harrison (1833-1901) - Histoire

  homesteaders against pressure from the powerful railroads. He fought vigorously for Civil War veterans, supported high taxes on imports (called tariffs), payments todisabled and opposed the Chinese Exclusion Act, which stopped Chinese immigration to the U.S. for 10 years ( see Immigration: From 1840 to 1900 ). He also introduced 101 special pension and relief bills in six years. Harrison's name was well known by the Republican National Convention in 1884. In spite of this, Congressman and forme...

• Great Depression in the United States - U.

  prices would continue to rise and they could soon sell their stocks at a profit. The widespread belief that anyone could get rich led many less affluent Americans into the market as well. Investors bought millions of shares of stock “on margin,” arisky practice similar to buying products on credit. They paid only a small part of the price and borrowed the rest, gambling that they could sell the stock at a highenough price to repay the loan and make a profit. For a time this was true: In 1928 the...

• Public Education in the United States.

  opportunities for them to break out from whatever social or economic circumstances constrained their development. IV HIGHER EDUCATION During the 20th century participation in higher or postsecondary education in the United States increased as dramatically as it did in American high schools. At thebeginning of the century about 2 percent of Americans from the ages of 18 to 24 were enrolled in a college. There were fewer than 1,000 colleges then, with enrollmenttotaling about 157,000 students. N...

• Islam.

  commanded to face the Kaaba, an ancient shrine in the city of Mecca. The Qur’an also refers to the recitation of parts of the Qur’an as a form of prayer. However, evenwith its numerous references, the Qur’an alone does not give exact instructions for this central ritual of prayer. The most detailed descriptions of the rituals for prayer derive from the example set by the prophet Muhammad and are preserved in later Islamic traditions. Somedetails of these rituals vary, however all Muslims agree t...

• Article L.314-3 du Code forestier : commentaire

  torisation administrative. Sont concernes, notam- ment, les defrichements - consecutifs a une autori- sation de construire ; - executes en vue de rea- liser des equipements d'in- ter& public ; - ayant pour but une mise en valeur des terres agri- coles, si la surface boisee est inferieure a 10 hec- tares et dans certains de- partements seulement ; - resultant dune opera- tion de mise en culture (dans certaines regions uniquement). Personnes impo- .sables : La taxe est due par tous les proprietair...

• Paulette (édit de la) Ordonnance promulguée par Henri IV en 1604 et qui institue l'hérédité des offices, moyennant une taxe annuelle égale au 60e de la valeur présumée de la charge.

• «Titre», Comme vous en avez peut-être déjà été informé par la presse locale, la fourniture d'eau et la taxe pour l'enlèvement des ordures ménagères augmenteront respectivement de 10 % et de 30 % l'année prochaine.

• Article 1414 C, alinéa 3 du Code général des impôts : commentaire

  montant de la taxe ex- cedant un seuil revise chaque armee et indique au verso de ('avis d'im- position lorsqu'ils ne sont pas soumis a sur le revenu. S'ils sont faiblement im- poses, l'avantage est limfte a 50 % du seuil indique ci-dessus. Les contribuables bend- cient du degrevement par- tiel lorsqu'ils nont pas ete passibles de 'Imp& sur le revenu au titre de l'annee precedente ou lorsque la cotisation d'impot etait in- ferieure au minimum de mise en recouvrement (440 F en 1992). En principe,...

• L'achat d'un fonds de c ommerce/ 161 forfaitaire (le forfaitaire ne réalise pas u n chiffre élevé) exploitant depuis plus de cinq ans, est taxé au titre des plus-values au taux de 16 o/o.

• Article 1407 du Code général des impôts : commentaire

  la taxe, non seulement des locaux d'habitation proprement dits, mais aussi de leurs de- pendances, c'est-A-dire de tout local ou terrain qui, en raison de sa situation par rapport a la partie principale du local, de son amenagement ou de sa destination, peutetre considers comme une an- nexe de celle-ci. II s'agit des garages, jardins d'agre- ment, pares et terrains de jeu, mais egalement les parkings privatifs, les serres d'agrement et autres constructions (re- mises, installations spor- tives),...

• Article 1655 ter du Code général des impôts : commentaire

  dans les 3 mois de ('ap- plication du regime fiscal de la transparence. Les statuts de la societe doi- vent etre annexes a la de- claration. Tous les ans, avant le I er mars, les so- cietes concernees decla- reront egalement sur un modele n° 2071, la part revenant a chaque asso- cie pour l'exercice pre- cedent Imposition des re- venus : Les membres de ces societes sont impo- ses comme s'ils etaient di- rectement proprietaires des immeubles. Ainsi, les revenus et les deficits de ces immeubles sui...

• Article 1414 A du Code général des impôts : commentaire

  capes, ('exoneration de taxe d'habitation est accor- d& quel que soft celui des conjoints qui est handicaps. Qu'en est-il des contribuables ages de plus de 60 ans ou veufs ? L'exoneration de la taxe d'habitation est accordee, pour leur residence princi- pale, aux contribuables ages de plus de 60 ans, ainsi qu'aux veufs ou veuves, quel que soit leur age, non passibles de l'IR. Sont exoneres les contri- buables qui, au I et janvier de l'annee d'imposftion, sont : - ages de plus de 60 ans ; cependa...

• les instrument de la politiques climatique

  protection de l’envt  mesure de prévention relativement efficace - procure des recettes pub qui pv ê redistribués - elle conduit chaque pollueur à comparer le coût de réduction de sa pollution au prix de la taxe - 1 effet de substitution : les consommateurs st incités à acheter des prodt écologiques pr remplacé des prodt pollueurs dt le prix à augmenter à cause de la taxe pollution est inf au prix du quota  réduire leurs émissions pr évité l’achat de quotas et réaliser 1 gain en ve...

• Article 155C du Code général des impôts : commentaire

  exonere. A condition, bien sur que les personnes he- bergees soient titulaires de la carte d'invalidite. Comment l'obtenir : La vignette est en vente chaque armee dans le cou- rant du mois de novembre dans les bureaux de tabac. Elle s'achete au sein du de- partement dans lequel le vehicule est immatricule et, pass& une certaine date, dans les recettes des im- pots, moyennant une ma- joration de 5 % du prix de la vignette et des !Deflates de retard. Si vous fakes par- tie des personnes pouvant be...

• Corrigé de dissertation ? Le protectionnisme est il toujours favorable à la croissance économique ?

  concurrence internationale. Un projet industriel peut être rentable, voire moteur pour l'économie, tout en étant déficitaire à court terme. Illustration : Les pays du Sud-est asiatique ont massivement adopté cette stratégie, à commencer par le Japon. Le succès industriel du sud coréen Samsung semble en être aussi un bon exemple. Le tableau 2 montre bien une protection industrielle plus forte pour les PED (7% des de taxes sur les importations) que pour les pays riches (1,7%) et encore plus forte...

• Nothing to déclare.

  425 Hilde quiadéjà farci ladinde et préparé tasalade Waldorf préférée. La mini-télévision coûtaitneufcentquatre-vingt-cinq couronnesdanoises.Cen’était riencomparé àl’état danslequel se trouvait AlbertKnag,ballotté danstouslessens selon lebon vouloir desafille. Etait-elle là,oui ounon ? Il commença àse retourner touslescinq pas.Ilse sentait àla fois espion etmarionnette. Neluiavait-on pasvolé sa propre libertéd’homme ? Il fallait aussiqu’ilailleàla boutique free-tax. Il ytrouva unenouvelle envelo...

• From McCulloch v.

  our system shall exist. In discussing these questions, the conflicting powers of the General and State Governments must be brought into view, and the supremacy oftheir respective laws, when they are in opposition, must be settled. If any one proposition could command the universal assent of mankind, we might expect it would be this—that the Government of the Union, though limited in itspowers, is supreme within its sphere of action. This would seem to result necessarily from its nature. It is th...

• New Hampshire - geography.

  Washington. D1 Temperature The coldest parts of the state are in the White Mountains and the extreme north. Average January temperatures range from about -11° C (about 12° F) along theCanadian border to about -3° C (about 26° F) along the coast. July temperatures range from about 17° C (about 63° F) in the mountains to about 21° C (about 70° F)in the south. D2 Precipitation Precipitation is evenly distributed throughout the year over most of the state. However, the higher peaks of the White Mo...

• New Hampshire - USA History.

  Washington. D1 Temperature The coldest parts of the state are in the White Mountains and the extreme north. Average January temperatures range from about -11° C (about 12° F) along theCanadian border to about -3° C (about 26° F) along the coast. July temperatures range from about 17° C (about 63° F) in the mountains to about 21° C (about 70° F)in the south. D2 Precipitation Precipitation is evenly distributed throughout the year over most of the state. However, the higher peaks of the White Mo...

• Liechtenstein - country.

  principal crops are corn, potatoes, barley, wheat, and vegetables. Grapes are grown for wine production. Cattle and sheep are raised for meat and dairy products. B Manufacturing Liechtenstein has few raw materials and must import more than 90 percent of its energy sources. Consequently, Liechtenstein has no heavy industry. Instead, theprincipality has developed a number of efficient, small-scale industries that manufacture specialized goods such as false teeth and dental supplies, pharmaceutica...

• French Revolution.

  B2 Assembly of Notables and Estates-General To pressure the parlements into accepting the plan, Calonne decided to gain prior approval of it from an Assembly of Notables—a group of hand-picked dignitaries hethought would sympathize with his views. But Calonne had badly miscalculated. Meeting in January 1787, the assembly refused to believe that a financial crisis reallyexisted. They had been influenced by Necker’s argument that state finances were sound and suspected that the monarchy was only...

• French Revolution .

  B2 Assembly of Notables and Estates-General To pressure the parlements into accepting the plan, Calonne decided to gain prior approval of it from an Assembly of Notables—a group of hand-picked dignitaries hethought would sympathize with his views. But Calonne had badly miscalculated. Meeting in January 1787, the assembly refused to believe that a financial crisis reallyexisted. They had been influenced by Necker’s argument that state finances were sound and suspected that the monarchy was only...

• Classification - biology.

  species based on the fewest number of shared changes that have occurred from generation to generation. IV HISTORY OF CLASSIFICATION SYSTEMS Classification is one of the oldest sciences, but despite its age it is still a vigorous field full of new discoveries and methods. Much like other fields of science, greatthinkers have shaped the course of classification. One of the earliest classification schemes was established by Greek philosopher Aristotle, who lived in the 300s BC. Aristotle believe...

• Feudalism I INTRODUCTION Feudalism, contractual system of political and military relationships existing among members of the nobility in Western Europe during the High Middle Ages.

  lord”; thus, it was not rebellion for a subvassal to fight against his lord’s lord. In England, however, William the Conqueror and his successors required their vassals’vassals to take oaths of fealty to them. B Duties of a Vassal Military service in the field was basic to feudalism, but it was far from all that the vassal owed to his lord. When the lord had a castle, he might require his vassals togarrison it, a service called castle-guard. The lord also expected his vassals to attend his cour...

• Republican Party.

  the reaction to the depression that the Republican Party controlled Congress for only 4 of the 48 years between 1932 and 1980. The Republicans did win the presidencyfour times during that period—in 1952, 1956, 1968, and 1972—when the Democratic Party split or when some unusual combination of circumstances occurred. Fromthe 1930s through the 1970s, however, the Democratic Party was the dominant party in the United States. The response of the Republicans to this new situation was confusion, anger,...

• Harry S.

  B2 Presiding Judge Political machines, such as the Pendergast organization, were common to both parties in the 1920s. They were based on the spoils system, in which winning politiciansgave government jobs to those loyal party members who had helped them get elected. Using government jobs as rewards, politicians created efficient (and oftenalmost unstoppable) vote-getting “machines,” in which party loyalty was often more important than doing any work. Without local machine support a political ca...

• Harry S.

  B2 Presiding Judge Political machines, such as the Pendergast organization, were common to both parties in the 1920s. They were based on the spoils system, in which winning politiciansgave government jobs to those loyal party members who had helped them get elected. Using government jobs as rewards, politicians created efficient (and oftenalmost unstoppable) vote-getting “machines,” in which party loyalty was often more important than doing any work. Without local machine support a political ca...

• Criminal Law.

  for rehabilitative treatment for the offender. On the other hand, the goals of punishment may at times conflict. The retributive and deterrence theories call for theinfliction of unpleasant experiences upon the criminal, including harsh prison treatment; but the prison environment may not be conducive to, or may even defeat,rehabilitation. No one theory of punishment addresses all the goals of criminal law. A combination of theories and goals plays a part in the thinking of the legislators who e...

• Thomas Jefferson I INTRODUCTION Thomas Jefferson (1743-1826), third president of the United States (1801-1809) and author of the Declaration of Independence.

  Jefferson was a poor speaker, but his literary talents made him a highly valued member of committees when resolutions and other public papers were drafted. Heemerged as the recognized author of the patriot cause in Virginia and indeed in the whole of the colonies. Jefferson's first public paper, however, was considered toostiff and formal, and it was rewritten. The paper was a response to the greeting of the new governor, Lord Botetourt, to the General Assembly. Jefferson, who nevertook criticis...

• Thomas Jefferson.

  Jefferson was a poor speaker, but his literary talents made him a highly valued member of committees when resolutions and other public papers were drafted. Heemerged as the recognized author of the patriot cause in Virginia and indeed in the whole of the colonies. Jefferson's first public paper, however, was considered toostiff and formal, and it was rewritten. The paper was a response to the greeting of the new governor, Lord Botetourt, to the General Assembly. Jefferson, who nevertook criticis...

• Thomas Jefferson

  Jefferson was a poor speaker, but his literary talents made him a highly valued member of committees when resolutions and other public papers were drafted. Heemerged as the recognized author of the patriot cause in Virginia and indeed in the whole of the colonies. Jefferson's first public paper, however, was considered toostiff and formal, and it was rewritten. The paper was a response to the greeting of the new governor, Lord Botetourt, to the General Assembly. Jefferson, who nevertook criticis...

• Thomas Jefferson - USA History.

  Jefferson was a poor speaker, but his literary talents made him a highly valued member of committees when resolutions and other public papers were drafted. Heemerged as the recognized author of the patriot cause in Virginia and indeed in the whole of the colonies. Jefferson's first public paper, however, was considered toostiff and formal, and it was rewritten. The paper was a response to the greeting of the new governor, Lord Botetourt, to the General Assembly. Jefferson, who nevertook criticis...

• Library (institution).

  rooms, special galleries for exhibitions, auditoriums for lectures or concerts, computer rooms, children’s rooms, photocopy rooms, and classrooms. A3 Lending Materials As part of their mission to provide information resources to the community, public libraries allow users to borrow items from their collections for limited amounts of time.To be eligible to borrow public library materials, a user must register her or his name, address, and other basic information with the local library’s circulat...

• Les paradis fiscaux

  nettoyer l'argent au sens propre du terme. Plus tard, dans les années 1920, une nouvelle génération de paradisfiscaux apparaît: des zones comme les Bahamas, la Suisse ou le Luxembourg commencent à développer deslégislations permettant notamment aux étrangers de venir déposer leurs capitaux pour échapper à l'impôt. Beaucoup de ces territoires, après la seconde guerre mondiale, appartiennent aux «oubliés du Plan Marshall». Pourfinancer leur développement, certains se spécialisent dans le...

• Declaration of Independence.

  communication networks to publicize British actions and encourage demonstrations of defiance. Soon these committees and some colonial legislatures issued a call for anall-colony congress to discuss other appropriate responses to Britain’s actions. The Continental Congress first met in Philadelphia from September to the end of October1774. This body did not plan for war; instead, it debated the extent to which the colonies should carry their resistance to Great Britain. The First Continental Cong...

• Declaration of Independence - U.

  communication networks to publicize British actions and encourage demonstrations of defiance. Soon these committees and some colonial legislatures issued a call for anall-colony congress to discuss other appropriate responses to Britain’s actions. The Continental Congress first met in Philadelphia from September to the end of October1774. This body did not plan for war; instead, it debated the extent to which the colonies should carry their resistance to Great Britain. The First Continental Cong...

• Zazie Dans Le Métro

  tandis qu'elle lui parle de son intérêt pour Charles, dont elle regrette seulement qu'il soit «trop romantique». Puis, alors queGridoux est seul, «le type» vient lui acheter un lacet ; mais le cordonnier le lui refuse et lui demande : «Flic ou satyre». L'autreassène : «Le tonton est une tata», mais, «solennellement», Gridoux affirme le contraire, tout en révélant que «Gabriel danse dansune boîte de pédales déguisé en Sévillane» et ‘'LaMort du cygne'’ «comme à l'Opéra». «Le type» prétend n'avoir...

• Franklin D.

  Roosevelt entrusted his campaign management to the journalist Louis McHenry Howe. Howe, a genius at politics, performed brilliantly. Henceforth, Roosevelt and Howewere to be almost inseparable, and Howe, a wizened and colorful little man, guided the political fortunes of the Hyde Park aristocrat. B Assistant Secretary of the Navy Even before his reelection to the New York legislature, Roosevelt had entered the national political arena by taking part in the campaign of Governor Woodrow Wilson of...

• Franklin D.

  Roosevelt entrusted his campaign management to the journalist Louis McHenry Howe. Howe, a genius at politics, performed brilliantly. Henceforth, Roosevelt and Howewere to be almost inseparable, and Howe, a wizened and colorful little man, guided the political fortunes of the Hyde Park aristocrat. B Assistant Secretary of the Navy Even before his reelection to the New York legislature, Roosevelt had entered the national political arena by taking part in the campaign of Governor Woodrow Wilson of...

• Article 231-1 du Code général des impôts : commentaire

  de l'impot sur les societes, quel que soft leur objet En revanche, en sont exoneres - les entreprises qui occu- pent un ou plusieurs apprentis, lorsque la base annuelle d'imposition n'ex- cede pas six fois le SMIC annuel calcule sur une base de 169 heures, soit 423 810 F pour 1993 ; - les etablissements ayant general, superieur, technique, agricole, medical et parame- dical place sous l'autorite du ministere de la Sante. Le taux de la taxe est fixe a 0,5 %, Participation a la formation continue...