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In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country’s economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay’s 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country’s personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.

Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Development economics. --- Latin America—Economic conditions. --- Tax accounting. --- Tax laws. --- Economic policy. --- Development Economics. --- Latin American and Caribbean Economics. --- Business Taxation/Tax Law. --- Economic Policy. --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Tax laws --- Tax legislation --- Tax regulations --- Economic development --- Law --- Accounting

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Aufsatzsammlung --- Europa --- Fürst --- Abdankung --- Inszenierung --- Kings and rulers in art --- Kings and rulers --- Abdication of kings and rulers --- Kings in art --- Abdication --- China --- Europe --- Council of Europe countries --- Eastern Hemisphere --- Eurasia --- Cina --- Kinë --- Cathay --- Chinese National Government --- Chung-kuo kuo min cheng fu --- Republic of China (1912-1949) --- Kuo min cheng fu (China : 1912-1949) --- Chung-hua min kuo (1912-1949) --- Kina (China) --- National Government (1912-1949) --- China (Republic : 1912-1949) --- People's Republic of China --- Chinese People's Republic --- Chung-hua jen min kung ho kuo --- Central People's Government of Communist China --- Chung yang jen min cheng fu --- Chung-hua chung yang jen min kung ho kuo --- Central Government of the People's Republic of China --- Zhonghua Renmin Gongheguo --- Zhong hua ren min gong he guo --- Kitaĭskai︠a︡ Narodnai︠a︡ Respublika --- Činská lidová republika --- RRT --- Republik Rakjat Tiongkok --- KNR --- Kytaĭsʹka Narodna Respublika --- Jumhūriyat al-Ṣīn al-Shaʻbīyah --- RRC --- Kitaĭ --- Kínai Népköztársaság --- Chūka Jinmin Kyōwakoku --- Erets Sin --- Sin --- Sāthāranarat Prachāchon Čhīn --- P.R. China --- PR China --- PRC --- P.R.C. --- Chung-kuo --- Zhongguo --- Zhonghuaminguo (1912-1949) --- Zhong guo --- Chine --- République Populaire de Chine --- República Popular China --- Catay --- VR China --- VRChina --- 中國 --- 中国 --- 中华人民共和国 --- Jhongguó --- Bu̇gu̇de Nayiramdaxu Dundadu Arad Ulus --- Bu̇gu̇de Nayiramdaqu Dumdadu Arad Ulus --- Bu̇gd Naĭramdakh Dundad Ard Uls --- BNKhAU --- БНХАУ --- Khi︠a︡tad --- Kitad --- Dumdadu Ulus --- Dumdad Uls --- Думдад Улс --- Kitajska --- China (Republic : 1949- ) --- History. --- Kings and rulers in art. --- Rois et souverains --- Abdication.

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Abseits des Blicks der Erwachsenen und auf Augenhöhe des Heranwachsenden - damit sind François Truffaut und im Anschluss Louis Malle wegweisend für ein bis heute zentrales Thema des französischen Autorenkinos: die Adoleszenz. Anhand der Filme beider Regisseure werden die filmgeschichtliche Entwicklung sowie die zentralen ästhetischen Verfahren dieses bisher kaum beachteten Schlüsselthemas des cinéma d'auteur sinnfällig. So beleuchtet die Arbeit insbesondere die diskursbegründende Rolle von Truffauts Debüt für eine moderne Darstellung Heranwachsender. Zugleich erarbeitet die Autorin eine "Topologie der Adoleszenz": Räumliche Modellierungen in den Filmen werden hierbei einerseits auf die narrative Tradition des Entwicklungsromans sowie andererseits auf die seit dem 19. Jahrhundert bestehende "Anormalisierung" dieser Altersphase zurückbezogen.

Initiation --- Chronotopos --- Heterotopie --- französischer Autorenfilm --- Nouvelle Vague --- Coming-of-Age-Film --- initiation --- chronotope --- heterotopia --- auteur film --- Nouvelle Vague film --- coming-of-age-film