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Mobilité quotidienne et dynamiques urbaines : la question du report modal
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ISBN: 2880744326 9782880744328 Year: 2000 Publisher: Lausanne : Presses polytechniques et universitaires romandes,


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VIVAT, CVAT and All That : New Forms of Value-Added Tax for Federal Systems
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ISBN: 1462370152 1452760349 1281602507 1451896700 9786613783196 Year: 2000 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions (‘provinces’) in a federal system. The problems that arise when it is so used have become a serious constraint on the development of the VAT—and closer economic integration—in Brazil, the EU, India and elsewhere. This paper describes and compares two recent proposals for forms of VAT intended to alleviate these difficulties: the VIVAT and the CVAT. Both enable the VAT chain to be preserved on inter-provincial trade without compromising the destination principle (allowing provinces to tax consumption at different rates) or introducing new scope for game-playing by the provinces. The key difference between them is that the CVAT requires sellers to discriminate between buyers located in different provinces of the federation, whereas VIVAT requires them to discriminate between registered and non-registered buyers. Where the balance of advantage between the two lies is not entirely obvious.

France and the cult of the Sacred Heart : an epic tale for modern times
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ISBN: 1282758810 9786612758812 0520924010 1597346217 9780520924017 0585390169 9780585390161 9781597346214 9780520221369 0520221362 Year: 2000 Publisher: Berkeley : University of California Press,

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In a richly layered and beautifully illustrated narrative, Raymond Jonas tells the fascinating and surprisingly little-known story of the Sacré-Coeur, or Sacred Heart. The highest point in Paris and a celebrated tourist destination, the white-domed basilica of Sacré-Coeur on Montmartre is a key monument both to French Catholicism and to French national identity. Jonas masterfully reconstructs the history of the devotion responsible for the basilica, beginning with the apparition of the Sacred Heart to Marguerite Marie Alacoque in the seventeenth century, through the French Revolution and its aftermath, to the construction of the monumental church that has loomed over Paris since the end of the nineteenth century. Jonas focuses on key moments in the development of the cult: the founding apparition, its invocation during the plague of Marseilles, its adaptation as a royalist symbol during the French Revolution, and its elevation to a central position in Catholic devotional and political life in the crisis surrounding the Franco-Prussian War. He draws on a wealth of archival sources to produce a learned yet accessible narrative that encompasses a remarkable sweep of French politics, history, architecture, and art.

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