NEW VECTORS OF MODERN TAX ARCHITECTURE

The Architecture Aspect of Arise from Emmanuel Levinas' Philosophy Compared to Modern and Postmodern Architecture

The present-day architecture of the present era represents the emergence of ethical issues arisingfrom the ideas of the " Modern individual-oriented" and "Pos tmodern being oriented", such as the consideration of personal interes ts and the reduction of human relations. Therefore, the exis tence of such shortcomings requires the identification of an architecture that considers the individ...

Modern Architecture in Barcelona

A Modern Model for Sustainable Architecture with uses Nanotechnology

The 21st century Nanotechnology has the potential to make a huge impact on sustainability; but to achieve this potential, Nanotechnology is all about getting more function on less space. In other hand, Nanotechnology is one of the most extremely important components in sustainable development. It has the potential to reduce the environmental impact and energy intensity of structures, as well as...

The Evolution of Tax Morale in Modern Spain

This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax compliance in a country. But despite its potential significance, most studies in the previous literature have treated tax morale as an exogenous residual. In contrast to the previous tax compliance l...

Employment Structure and the Rise of the Modern Tax System∗

This paper studies how the transition from self-employment to employee-jobs over the long run of development can explain growth in income tax capacity. I construct a new database which covers 90 household surveys across countries at different income levels and 140 years of historical data within the US (1870-2010). Using these data, I first establish three new stylized facts: 1) within country,...