Denunciation of the Huguenots whose military plans to seize Paris have been detected. Under the guise of their false religion they have aspired to take over France. Tirade against their faith and political aspirations. ; Electronic reproduction; 35 p. ; 16 cm.
ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
Due to the debate about the generosity of LTC insurance benefits the German government decided to increase benefits and widen the circle of LTC beneficiaries with the Second LTC Strengthening Act. In this paper, we evaluate the long-term implications of this recent reform for the German LTC insurance scheme. Using the framework of generational accounting we show that the reform has led to a widening of the short-term gap between revenues and expenditure and that the LTC insurance is not sustainably financed, neither pre- nor post-reform. By the early 2020s there will be fiscal pressure for further reforms. From an intergenerational perspective, the reform can be seen as a windfall to current beneficiaries increasing the intergenerational redistribution through the pay-as-you-go system.
Ensuriing tthe effiiciiency and sttabiilliitty of tthe bankiing systtem can pllay a viittall rolle for tthe successfull iimpllementtattiion of tthe monettary and economiic polliiciies of a counttry. Yett,, tto achiieve such objjecttiive iitt woulld be essenttiiall tto pllace fiinanciiall reform measures tthatt enhance tthe conttriibuttiion of tthe bankiing systtem ttowards economiic devellopmentt. An embllemattiic reform measure underttaken by tthe Etthiiopiian governmentt commenciing tthe year 1992 was "lliiberalliiziing "tthe fiinanciiall secttor. The aiim of tthe sttudy iis tto assess tthe iimpactt of fiinanciiall lliiberalliizattiion on tthe ownershiip sttructture,, markett concenttrattiion and profiittabiilliitty performance of tthe Etthiiopiian bankiing iindusttry. The sttudy found outt tthatt tthe reform has broughtt a llott of remarkablle changes on tthe sttructture and performance of tthe bankiing secttor as compared wiitth tthe siittuattiions prevallentt before tthe reform periiod. However,, tthe reform has resttriictted tthe advanttages tthatt coulld be obttaiined from a diiversiifiied ownershiip sttructture viia prohiibiittiing operattiion of foreiign banks and parttiiciipattiion of tthe priivatte secttor tto tthe ownershiip of governmentt banks. Furtthermore ,,as ttestted by botth ttwo fiirm concenttrattiion rattiio and HHI usiing ttottall deposiitts,, lloans,, capiittall and assetts,, tthe bankiing iindusttry iin Etthiiopiia can sttiillll be diisttiinguiished by iitts markett concenttrattiion ttowards tthe biig governmentt owned commerciiall banks and by a markett charactteriized by lliittttlle and iinsuffiiciientt compettiittiion. The profiittabiilliitty of tthe iindusttry has allso shown a ttremendous iimprovementt aftter tthe reform measure has been ttaken. However,, tthe exiisttiing governmentt banks are enjjoyiing haviing tthe hiigher share of profiitt from tthe iindusttry and sttiillll tthe pattttern of tthe iindusttry profiitt iis follllowiing tthe profiittabiilliitty sttructture of tthe giiantt bank,, CBE. The sttudy iidenttiifiied and recommended areas tthatt need furtther lliiberalliizattiion measures so as tto enhance tthe performance of tthe iindusttry. Yett,, iitt shoulld be seen as a fiirstt sttep,, nott tthe llastt word iin tthiis diirecttiion.
Presenting an analysis of higher education in eight countries in the Arab Middle East and North Africa, Degrees of Dignity works to dismantle narratives of crisis and assert approaches to institutional reform. Drawing on policy documents, media narratives, interviews, and personal experiences, Elizabeth Buckner explores how apolitical external reform models become contested and modified by local actors in ways that are simultaneously complicated, surprising, and even inspiring. Degrees of Dignity documents how the global discourses of neoliberalism have legitimized specific policy models for higher education reform in the Arab world, including quality assurance, privatization, and internationalization. Through a multi-level and comparative analysis, this book examines how policy models are implemented, with often complex results, in countries throughout the region. Ultimately, Degrees of Dignity calls on the field of higher education development to rethink current approaches to higher education reform: rather than viewing the Arab world as a site for intervention, it argues that the Arab world can act as a source for insight on resilient higher education systems. ; This book has been published with the help of a grant from the Federation for the Humanities and Social Sciences, through the Awards to Scholarly Publications Program, using funds provided by the Social Sciences and Humanities Research Council of Canada. University of Toronto Press acknowledges the financial assistance to its publishing program of the Canada Council for the Arts and the Ontario Arts Council, an agency of the Government of Ontario.
William I, Prince of Orange responds to a request of King Henry III, brought to him by the Sieur de Villequier, ambassador of Henry III. Henry asked William to never recognize any religion other than the Catholic Church. William responds that he would like nothing more, but that there are many good people who see the Protestant religion as a way to reform the Catholic. ; Electronic reproduction; 18 p. ; 17 cm (4to)
Chantal Mouffe's is presented as one of the leading theoreticians of the radical left, as a disciple of Carl Schmitt and as a resolute opponent of the liberal tradition. However, according to the her own admission, Chantal Mouffe is more in the "social democratic" camp than in the "radical left" camp, she marks a fundamental difference with regard to Carl Schmitt and she claims her attachment to the liberal ideal. Starting from these discrepancies, this article defends the idea that Chantal Mouffe's thought is perceived as more radical than it really is. Chantal Mouffe intends to reform the liberal tradition rather than denying it. ; Peer reviewed
Social inequalities fuel a debate about the meaning of political equality. Formal procedural equality is criticised for reproducing discriminatory outcomes against disadvantaged groups but affirmative action, particularly in the form of group quotas, is also contested. When opposing conceptions of substantive equality support divergent views about which procedural rule genuinely respects political equality, democracies cannot identify a standard or rule of procedural fairness to be widely accepted as fair. This dispute over procedural fairness can carry on indefinitely and could challenge democracy's legitimacy claim. I argue that democracies can renew their legitimacy claim by embracing this debate and by accommodating it through constitutional deliberation that must be as impartial and meaningful as possible. Impartiality ideally requires the presence of every citizen in this process because each of them has a unique and evolving experience of inequality. Meaningful deliberation is about offering periodic opportunities for constitutional reform, allowing for continuous feedback, reflection, and learning.
The Gnassingbé clan has ruled the country since 1967. The demand for political alternance, initiated by institutional and electoral reforms, constituted the major contentious issue between the government and the challengers of the Gnassingbé regime throughout the survey period. The legislative elections of 20 December 2018, boycotted by the major opposition parties, resulted in an easy victory of the ruling party. The first local elections since more than 30 years took finally place on 30 June 2019 and resulted in the victory of the ruling party. Shortly afterwards, in February 2020, the President won also the disputed presidential elections and even consolidated his power, assisted by the loyal army and security services. The outbreak of the Corona epidemic in Togo in April and the subsequent economic recession may have contributed to limit popular protest against the Gnassingbé regime. The human rights record of the government has improved but remains poor. Despite undeniable improvements to the framework and appearance of the regime's key institutions during the review period, democracy remains far from complete. However, the international community, notably Togo's African peers, the AU and ECOWAS, followed a 'laissez-faire' approach in the interests of regional stability and their national interests in dealing with Togo. Economic growth remained stable at about 5% per annum (before Corona). Public investment in infrastructure and increases in agricultural productivity, notably of export crops, had been the key drivers of economic growth. However, growth remains vulnerable to external shocks and the climate and has not been inclusive. Positive growth was overshadowed by increasing inter-personal and regional inequality as well as an increase in extreme poverty. Moreover, money-laundering, illegal money transfers and trafficking grew alarmingly. The business climate improved considerably nevertheless. ; Author's enhanced version ; RÉSUMÉ: Le clan Gnassingbé dirige le pays depuis 1967. La revendication d'alternance politique, initiée par des réformes institutionnelles et électorales, a constitué le principal litige entre le gouvernement et les challengers du régime Gnassingbé tout au long de la période d'enquête. Les élections législatives du 20 décembre 2018, boycottées par les principaux partis d'opposition, se sont soldées par une victoire facile du parti au pouvoir. Les premières élections locales depuis plus de 30 ans ont finalement eu lieu le 30 juin 2019 et ont abouti à la victoire du parti au pouvoir. Peu de temps après, en février 2020, le président a remporté également les élections présidentielles contestées. Par cela il a même consolidé son pouvoir, aidé par l'armée fidèle et les services de sécurité. Le déclenchement de l'épidémie de Corona au Togo en avril 2020 et la récession économique qui a suivi, ont peut-être contribué à limiter les protestations populaires contre le régime de Gnassingbé. Le bilan du gouvernement en matière de droits humains s'est amélioré, mais reste médiocre. Malgré des améliorations indéniables du cadre et de l'apparence des principales institutions du régime pendant la période à l'examen, la démocratie reste loin d'être achevée. Cependant, la communauté internationale, notamment les pairs africains du Togo, l'UA et la CEDEAO, ont suivi une approche de «laissez-faire» dans l'intérêt de la stabilité régionale et de leurs intérêts nationaux face au Togo. La croissance économique est restée stable à environ 5 % par an (avant Corona). Les investissements publics dans les infrastructures et les augmentations de la productivité agricole, notamment des cultures d'exportation, ont été les principaux moteurs de la croissance économique. Cependant, la croissance reste vulnérable aux chocs externes et au climat, et le développement n'a pas été inclusive. La croissance positive a été éclipsée par l'augmentation des inégalités interpersonnelles et régionales ainsi que par une augmentation de l'extrême pauvreté. En outre, le blanchiment d'argent, les transferts d'argent illégaux et le trafic ont augmenté de façon alarmante. Le climat des affaires s'est néanmoins considérablement amélioré. --- ZUSAMMENFASSUNG: Der Gnassingbé-Clan regiert das Land seit 1967. Die Forderung nach politischer Abwechslung, die durch institutionelle Reformen und Wahlreformen ausgelöst wurde, war das Hauptstreitpunkt zwischen der Regierung und den Herausforderern des Gnassingbé-Regimes während des gesamten Untersuchungszeitraums. Die von den großen Oppositionsparteien boykottierten Parlamentswahlen vom 20. Dezember 2018 führten zu einem leichten Sieg der Regierungspartei. Die ersten Kommunalwahlen seit mehr als 30 Jahren fanden schließlich am 30. Juni 2019 statt und führten zum Sieg der Regierungspartei. Kurz darauf, im Februar 2020, gewann der Präsident auch die umstrittenen Präsidentschaftswahlen. Somit festigte er sogar seine Macht, unterstützt von der loyalen Armee und den Sicherheitsdiensten. Der Ausbruch der Corona-Epidemie in Togo im April und die anschließende wirtschaftliche Rezession haben möglicherweise dazu beigetragen, den Protest der Bevölkerung gegen das Gnassingbé-Regime zu begrenzen. Die Menschenrechtsbilanz der Regierung hat sich verbessert, ist aber weiterhin schlecht. Trotz unbestreitbarer Verbesserungen des Rahmens und des Erscheinungsbilds der wichtigsten Institutionen des Regimes im Berichtszeitraum bleibt die Demokratie bei weitem nicht umfassend. Die internationale Gemeinschaft, insbesondere die afrikanischen Kollegen Faure Gnassingbés in der AU und ECOWAS, verfolgten jedoch im Interesse der regionalen Stabilität und in ihren nationalen Interessen im Umgang mit Togo einen "Laissez-Faire"-Ansatz. Das Wirtschaftswachstum blieb stabil bei etwa 5% pro Jahr (vor Corona). Öffentliche Investitionen in die Infrastruktur und die Steigerung der landwirtschaftlichen Produktivität, insbesondere in Exportkulturen, waren die Haupttreiber des Wirtschaftswachstums. Das Wachstum bleibt jedoch anfällig für externe Schocks und das Klima und war nicht inklusiv. Das positive Wachstum wurde durch die zunehmende zwischenmenschliche und regionale Ungleichheit sowie die Zunahme der extremen Armut überschattet. Darüber hinaus nahmen Geldwäsche, illegale Geldtransfers und Menschenhandel alarmierend zu. Das Geschäftsklima hat sich dennoch erheblich verbessert.
