The synthesis of metal oxides is a method with a lower environmental impact and low cost. Through biological routes, results similar to those of conventional methods can be
obtained. In the present work, titanium oxide nanoparticles (NPsTiO2) were synthesized from titanium tetrachloride and Eucalyptus leaf extract. [...]
AbstractThe coronavirus disease 2019 (COVID-19) pandemic triggered a profound constitutional stress test for liberal democracies, exposing the fragility of traditional doctrines
governing legislative delegation. Drawing on doctrinal and judicial responses in Germany, the USA, and the UK, this article interrogates how existing constitutional [...]
This article examines how the principle of energy solidarity and the EU regulatory framework on capacity sharing affect the legal duties of directors in energy companies. Energy
solidarity, as established in Article 194(1) of the Treaty on the Functioning of the European Union (TFEU) and reinforced by case law such as Germany v. [...]
The Flexible Capital Company (Flexible Kapitalgesellschaft – FlexCo), which came into effect on 1 January 2024 in Austrian company law, has been introduced as a hybrid company
type between the Gesellschaft mit beschränkter Haftung (GmbH) and the Aktiengesellschaft (AG). [...]
This paper argues that an annual wealth tax is poorly matched to the goals most often invoked by its proponents – reducing inequality, protecting democracy, and strengthening
social trust. The paper develops three difficulties that make an annual wealth tax an ineffective or counterproductive instrument: a valuation problem that cannot [...]
Gabriel Zucman’s global billionaire minimum tax proposal has significant merit in the realm of ideas to place in the progressive tax policy tool chest. While, if I were the
global tax policy czar, I might change it in various ways, I would nonetheless support its adoption as is, relative to the alternative of simply doing nothing about [...]
Economist Gabriel Zucman presented ‘A Blueprint for a Coordinated Minimum Effective Taxation Standard for Ultra-High-Net-Worth Individuals’ (Gabriel Zucman, A Blueprint
for a Coordinated Minimum Effective Taxation Standard for Ultra-High-Net-Worth Individuals, EU Tax Observatory (2024); this proposal further develops a number of [...]
The growing international consensus on the need to tax ‘global billionaires’ in a socially acceptable manner has centred on a potential minimum tax on the consolidated
wealth of these Ultra High Net Worth Individuals (UHNWIs). Such an initiative could both compensate for the practical difficulties of effective income (and capital [...]
Noting that many ultra-high net worth (UHNW) individuals pay very low effective rates of personal tax on their incomes, Zucman (2024, 2025) proposes a minimum wealth tax which
ensures that UHNWs incur personal taxes of at least 2% of their worldwide wealth. [...]
Zucman’s suggestion of a minimum tax on the ultra-wealthy is welcome in the quest for tax justice. This suggestion has the potential to address the wealth gap and to raise
much-needed domestic revenue. However, it is couched within the context of a disharmonized international tax framework which may be ill equipped to address challenges [...]
