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6 results on '"Or, Reuven"'

4. Reduction of Soil-Borne Plant Pathogens Using Lime and Ammonia Evolved from Broiler Litter

Author

Fine, P., Roded, L., Cohen, S., Shapira, N., Adler, U., Or, N., Ben-Yephet, Y., Reuven, M., and Oka, Y.

Subjects
Nutrient turnover, Evaluation of inputs, Composting and manuring, Crop health, quality, protection, Greenhouses and coverings
Abstract

In laboratory and micro-plots simulations and in a commercial greenhouse, soil ammonia (NH3) and pH were manipulated as means to control soil-borne fungal pathogens and nematodes. Soil ammonification capacity was increased by applying low C/N ratio broiler litter at 1–8% (w/w). Soil pH was increased using lime at 0.5–1% (w/w). This reduced fungi (Fusarium oxysporum f. sp. dianthi and Sclerotium rolfsii) and root-knot nematode (Meloidogyne javanica) in lab tests below detection. In a commercial greenhouse, broiler litter (25 Mg ha−1) and lime (12.5 Mg ha−1) addition to soil in combination with solarization significantly reduced M. javanica induced root galling of tomato test plants from 47% in the control plots (solarization only) to 7% in treated plots. Root galling index of pepper plants, measured 178 days after planting in the treated and control plots, were 0.8 and 1.5, respectively, which was statistically significantly different. However, the numbers of nematode juveniles in the root zone soil counted 83 and 127 days after pepper planting were not significantly different between treatments. Pepper fruit yield was not different between treatments. Soil disinfection and curing was completed within one month, and by the time of bell-pepper planting the pH and ammonia values were normal.

Published
2007

5. The Panama Papers: What Should Be Done?

Author

Reuven S. Avi-Yonah

Subjects
offshore banking, Panama Papers, tax evasion, tax havens, tax law, Law
Abstract

If the U.S., the European Union, and Japan were to agree to impose a tax on income flows to tax havens, the tax-evasion problem would largely be solved without the need for cooperation from the havens. Using a 30 percent tax will do the trick. What prevents this obvious solution from happening is that the U.S. is willing to aid and abet tax evasion by Europeans, while the EU is willing to aid and abet tax evasion by Americans. This reflects the political power of the rich on both sides of the Atlantic.

6. Why Transparency Alone Will Not Suffice To Fight Tax Evasion

Author

Reuven S. Avi-Yonah and Gianluca Mazzoni

Subjects
Panama Papers, privacy, tax evasion, tax havens, Transparency, Law
Abstract

I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue.

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