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Choice of transportation --- Commuting --- Urban transportation --- Origin and destination traffic surveys --- Transport --- Migrations alternantes --- Transports urbains --- Circulation --- Choix des modes --- Enquêtes origine-destination --- Enquetes origine-destination --- Enquêtes origine-destination --- Transport - Choix des modes --- Transport - Suisse - Choix des modes --- Migrations alternantes - Suisse --- Transports urbains - Suisse --- Circulation - Enquetes origine-destination - Suisse
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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.
Public Finance --- Taxation --- International Taxation --- Taxation, Subsidies, and Revenue: General --- State and Local Taxation, Subsidies, and Revenue --- Business Taxes and Subsidies --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Value-added tax --- Tax incentives --- Tax administration core functions --- Destination-based taxation --- Administration in revenue administration --- Taxes --- Revenue administration --- Sales tax --- Spendings tax --- Tax administration and procedure --- Double taxation --- Revenue --- Canada
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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.
Sacred Heart, Devotion to --- Heart of Jesus, Devotion to --- June devotions --- Sacred Heart of Jesus, Devotion to --- History of doctrines. --- France --- Church history. --- Sacred Heart, Devotion to - History of doctrines --- Sacré-Coeur --- architecture. --- art. --- basilica. --- cathedrals. --- catholic church. --- catholicism. --- christianity. --- divine inspiration. --- europe. --- famous places. --- france. --- franco prussian war. --- french catholicism. --- french history. --- french revolution. --- history. --- landmarks. --- marguerite marie alacoque. --- montmartre. --- monuments. --- mysticism. --- national identity. --- paris. --- plague of marseilles. --- politics. --- religion. --- religious vision. --- royalist. --- sacre coeur. --- sacred heart. --- tourism. --- tourist destination. --- women in history.
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