Italy Tax System free essay sample

Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individuals income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. We will write a custom essay sample on Italy Tax System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The country of domicile is important regarding inheritance tax, as there’s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: †¢The person has permanent home in Italy; †¢He/She stays at least 183 days in Italy during any calendar year †¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; †¢The centre of person’s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a permanent resident of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a tax credit is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. †¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. †¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the date of sale. In r egard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. †¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. †¢ An Individual An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. †¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% 240% of the tax, depending on the length of time that the return is in arrears. †¢ A Limited Company A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security †¢An employed person the employers contribution is around 30% of the salary and the employees contribution is around 10% of the salary. A self-employed person the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â‚ ¬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called no-tax area, (a deduction of between â‚ ¬3,000 and â‚ ¬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Directors Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isn’t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani v  EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes Income Tax, Capital Gains Inheritance Tax in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANADINTERNATIONAL. GC :CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng

Prefect and the duties Essay Example

Prefect and the duties Essay Example Prefect and the duties Paper Prefect and the duties Paper I have chosen to do my piece of coursework on the school based activity of being a prefect and the duties that come with it. I chose to do this activity because its something I know will eventually make a difference to the school itself, be it little or big, and the school community as a whole. I also found that this activity was quite interesting, as something new happened everyday whether it is while completing duties or just a normal day. When I was planning this activity I had to think about how I would deal with certain people who didnt pay any attention to prefects. I also thought about how I would remember to turn up every Wednesday and Friday. However, most importantly I had to plan how to keep my concentration on doing my best. When I first started this activity there were some problems to overcome, these included the people who would not show any respect or attention to what I was doing and how they would be one to cause more problems for my allocated teacher and myself to deal with. I was able to sort these problems out though because the teachers understood about what could happen and that if there were a certain pupil who was rude or didnt listen they would explain to them the purpose of prefects. If problems persisted with a pupil against a prefect, senior staff got involved to sort the problem out quickly and quietly. I still carry on doing this activity today and so far have done activities such as minding that people behave around the school site, helping the teachers at break and lunch and setting an example to the younger pupils to follow. There were other people involved in this activity and they had to do the same kind of thing with their allocated teacher. All of the prefects agreed to work as a team at the beginning in a prefect assembly. We agreed that we would achieve more if we were as a unit and done our very best. Our head teacher spoke to us all as a team and explained what we would be doing and how it helped the school. A typical day for myself is that I would set an example from the very moment I step out of my house to my journey to school, and till the end of the day when I get home. This would be making sure I am smartly dressed, proud of what I was doing and not causing any problems. Once I enter the school grounds, I would make sure that I remained the same positive person and to make sure I behave in a way that others should. When its my time to do a duty with the teacher, I meet up with them in the classroom and go to wherever we need to together, we then discuss what we are going to do, for example, in the school canteen, I will stay at one end of the room making sure everyone is doing everything they should, and the teacher will be at the other end controlling queues and general behaviour problems. If there was someone not doing as they should, I would quietly ask them to do the right thing, and if they continue doing wrong, I would either ask them to talk with the teacher or ask the teacher to go to them. The majority of the time, most pupils are well behaved and dont cause any big problems to deal with. At the end of the break I would make sure the canteen is tidy and ready for use again. After I have finished this duty, I would carry on my school day as when I first come in to school. People benefited from this activity because they learn they could not get away with trying to rebel against the teachers or prefects. The whole school community also benefited because it did make a small number of pupils feel safer that there was a team to sort out any problems like fighting or bullying. It also benefited the younger pupils because they had someone to look up to and follow. If I had to be involved in this activity in the future I would try and changed certain pupils attitudes towards the prefect team. I would also like to see prefects have more power to giving detentions with a good reason, and if it was necessary, they could enforce further punishment. I also thing prefects should have more rewards for working hard and trying to make the school a better place.

Spinal Column Essay Example | Topics and Well Written Essays - 250 words

Spinal Column - Essay Example According to Wilke (2006), the thoracic spine has a curve that bends outwards, forming a shape resembling a backward "C"; it is known as the kyphotic curve. Lumbar spine- This is the lowermost part of the spinal column. It is made up of 5 (some people have 6) vertebrae (L1 to L5). The lumbar spine links the pelvis and the thoracic spine and therefore supports most of the body’s weight; they are also the largest vertebrae. The lumbar spine has a curve (lordotic curve) that bends inward (Wilke, 2006). Plain X-rays, no matter what technique is employed, normally underestimate the extent of traumatic injury. In addition to this, there is a high likelihood that lesions will not be detected. Non-displaced and hairline fractures are very hard to detect using the normal radiographs. Using plain X-ray films, latent vertebral fractures are likely to be diagnosed wrongly in patients suffering from osteoporosis (Wilke,

Jesus as founder of Christianity Essay Example | Topics and Well Written Essays - 2000 words

Jesus as founder of Christianity - Essay Example That Jesus of Nazareth, the Messiah or Christ, is the founder of Christianity is held as an unquestionable assumption by many Christians is obvious, but careful scholarship requires that the assumption be qualified, if not refuted. A founder may be defined as a person who establishes, initiates, originates or lays the foundations of an idea, movement, group or institution . Identifying a founder of Christianity then will require one to determine with which person did the religion originate, who established it, who introduced it as an idea or movement, and who gave it its structure and organisation. As we shall see, this task is not a clear-cut one. The origins of Christianity were fraught with much controversy, and its development into the organized religion and group of religious systems that we now call Christianity cannot be said to have been a smooth and linear one. This paper then explores the above question along three axes: Jesus as the founder of Christianity; Jesus as the originator of a Jewish Messianic sect that â€Å"posthumously† became Christianity; and the apostles as the founder of a Jewish sect that became Christianity through the interpretations and Christology of Paul. According to The Columbia Encyclopaedia, the main teachings of Christianity are that "Jesus is the Son of God; that his life on earth, his crucifixion, resurrection, and ascension into heaven are proof of God's love for humanity and God's forgiveness of human sins; and that by faith in Jesus one may attain salvation and eternal life"3. It is indisputable that Christianity centres on the life, death, resurrection, and teachings of Jesus, without whom the religion wouldn't exist. He is the pre-eminent source, and the great 'rabbi', whose words and the Midrash4 thereof form the New Testament scriptures. It is Jesus who gives the basis for the religion's creation in the forty days between His resurrection and ascension: "After his suffering he appeared to them over a period of forty days and spoke about the kingdom of God. He said to them 'you will receive power when the Holy Spirit comes on you; and you will be my witnesses in Jerusalem, and in all Judea and Samaria, and to the ends of the earth.'"5 Although Christianity begins in earnest after Jesus' ascension, he lays the foundations for it to be carried out in the above quote and in the Great Commission: "Go into all the world and preach the good news to all creation. Whoever believes and is baptised will be saved, but whoever does not believe will be condemned. And [miraculous] signs will accompany those who believe".6 There are two things of note about this commission; the first is that it reiterates the disciples' missionary work during the lifetime of Jesus7, and the second is that it gives the disciples the power and authori ty to continue doing the miraculous work that Jesus had done in his lifetime. The first time the gospel is preached after the resurrection is on the day of Pentecost, when, on receiving the promised Holy Spirit, Peter addresses the crowd gathered8. His sermon takes the following form: he recalls the Messianic prophecy in Joel and relates the story of Jesus' life, work, persecution and resurrection, using this to demonstrate that "God has made this Jesus, whom you crucified, both Lord and Christ."9 He closes with a rejoinder that indicates the basic tenet of 'The Way': "Repent and be baptised, everyone of you, in the name of Jesus Christ for the forgiveness of your sins. And you will receive the gift of the Holy Spirit."10 'The Way' eventually becomes known as 'Christianity', after the appellation given to the disciples in Antioch11. On the one hand, the above shows that to some extent, Jesus can be considered the founder of Christianity, since it originates and is grounded in him. On the other hand, it shows, as most definitions of Christianity claim, that the religion that bears his name is actually founded by his followers after his death12. In one sense, Christianity,

US history from 1865-1900 Essay Example for Free

US history from 1865-1900 Essay Most Americans thought the war would not last long. Southerners thought that just one victory on the battlefield would force the Union to see that they were a separate nation now. Northerners believed that one victory would convince the Confederate states to return to the Union. Northerners thought their victory would come easily. They had many advantages over the South. Besides, the north already had a government and an army, while the South had to start their own government and army in 1861. The South, however, had hidden advantages. (Tindall, 1984). For example, many of the best officers in the U.S. Army came from the South. When the war began, many of these officers joined the rebels. These Southerners knew that the North would have to invade the South to fight the war. Soldiers tend to fight harder when they defend their own homes. Fighting on home territory thus gave the South an advantage over the North. By the end of 1865, the Union was also entirely slave-free (Bailey). Upon Lincoln’s assassination in April 1865, the powers of his office fell upon Andrew Johnson of Tennessee. In many ways, Johnson’s life story was similar to that of Lincoln. He was self-educated and worked his way up through the political ranks and before the war he had reached the position of United States senator from Tennessee. Johnson had remained loyal to the Union when Tennessee seceded. Throughout his career, Andrew Johnson had performed his political tasks well. He had demonstrated integrity, sincerity and courage. Having risen from poverty himself, he was respected by many poor Southerners. Unfortunately, President Johnson did not have the strong leadership qualities of his predecessor (Bancroft, 1956). Â  Southern states adopted constitutions that complied with congressional stipulations and ratified the fourteenth amendment. Most of the Southern states were readmitted to the Union in 1868, although federal troops were kept in the South for nearly a decade thereafter. In order to further protect the voting rights of freedmen, Congress proposed the fifteenth amendment to the Constitution. The last several Southern states to be readmitted to the Union were required to ratify the fifteenth amendment as well as the fourteenth. Much of America’s steel business soon came under the control of a young entrepreneur named Andrew Carnegie. His venture into the building of iron bridges soon led him into the manufacture of iron. When he was convinced that the Bessemer process was the wave of the future, he entered the steel business. By early 1880s, he had joined forces with Henry C. Frick, and their company was the leading producer of iron and steel in the United States. Because so many changes took place in the South after the Civil War, it is often referred to as the New South. Agriculture became more diversified. Cotton remained the chief crop, but tenant farmers began to grow a wide variety of other crops as well. Other endeavors besides agriculture also became increasingly important in the southern economy. Industry was to play an important role in the development of the New South. The South had the ingredients necessary for several important types of industry. It had good sources of waterpower. It has the capability of producing important raw materials such as cotton, tobacco, lumber, coal, oil and iron ore, It also had a large labor force willing to work for relatively low wages (Brinkley, 1993).

President Reagans Strategic Defense Initiative: In Relation With the Soviet :: Nuclear War

"For the first time humankind has the power to destroy itself." 1 The nuclear age has changed the world, for the good and the bad. Though the bad, is far greater than the good. We sometimes ponder to our selves, "what would happen if we were forced in to a nuclear war ware their are now winners." The way life would be after such an incident would change life as we know it drastically. In the event of a nuclear war with the Soviets we would have lost approximately one hundred and fifty million American lives. 2 The planet would be destroyed to the extent that even thoughts who survived would have no place to live. No Government, or persons, can win a nuclear war and as long as their are nuclear missiles of mass destruction there will always be the risk of someone using them. Once the first missile is unleashed their is no telling were it would stop. Our dealings with the former Soviet Union was based on the French word, detente, that the Russians had defined as a freedom to purchase subversion, aggression and expansionism any were in the world. 3 The soviets have been, up until 1990, the U.S's defacto enemies. There goal was too destroy democracy and imposing communism. 4 This is way it was though to be inevitable for a nuclear war with the soviets. "The dream of a non nuclear world is a great and notable one, how ever for the foreseeable future it is unattainable in actuality and unwise in theory." 5 Because of this harsh the United States is left with a problem; How can we beet this so called inevitability? The answer is: space based defense weapons. The program, brought forth by the Reagan administration, was called the strategic defense Initiative, and some called "Star Wars." 6 Reagan's strategic defense initiative, created in the 80's, was an acceptable for the U.S; it worked to convince the Soviets not only to reduce there nuclear arsenal but to halt any chance for a nuclear attack by the Soviets. " What is the worth of our society as we know it? Right now we hold an entire population hostage." 7 Ever since the 1960's our main defense against the soviets has been the MAD policy, Mutual Assured Destruction. Both the United States and the Soviet Union had enough nuclear weapons at their disposal so that if one fired at the other the one that was being fired at would fire it's missiles at the other too. In other words, they would share the same fate.

Final Draft Execution Essay

Everyone has different thoughts on punishments for different crimes. There are currently thirty-three states that support the death penalty (Deathpeanltyinfo.org 1). Over the passing years punishment for crimes has gone soft. Whenever the words â€Å"death penalty† are said it raises such debate whether or not it is right or wrong. An eye for an eye my father told me when I was growing up. For that to be true in todays society we need the death penalty and much more. Today our â€Å"eye for an eye† system is weak. Seventeen states believe if a murder happens that person who does the crime does not need to be put to death (Death Penalty Information Center 1). In the poem â€Å"Punishment† by Seamus Heaney, it is about an execution for a crime of adultery, which would be a correct punishment for that crime in that time period. â€Å"When the Puritans came to this land, they left a country where the English treated adultery as largely a civil and personal matter. T he Puritans wanted to create a society where moral dictates were enforced by harsh corporal punishments† (Turley 1). The Puritans had it right, they believed that there needs to be consequences for all crimes petty or not. An issue that has continually created tension in today’s society is whether the death penalty serves as a justified and valid form of punishment. The death penalty can be the only way to justify a crime especially adultery. In the poem â€Å"Punishmentm,† Heaney paints a vivid picture of a dead girls corpse tortured and hung for punishment of a crime of adultery. Heaney uses great detail as if you were the one to find the corpse. â€Å"It blows her nipples / to amber beads, / it shakes the frail rigging / of her ribs† (lines 5-8). He goes on to explain the punishment that this girl indoored for her crime. It is a fitting crime for what she did. When it is thought about this girl ruined a life of another persons, a family’s life. â€Å"Her shaved head / like a stubble of black corn† (17-18). She deserved the embarrassment to be found naked. â€Å"Body in the bog† (9). Bog meaning like an unnourished vegetable, she has been on display for so long she as become  rotten just as she is on the inside when she did her crime of adultery. â€Å"To store / the memories of love. / little adulteress, / before they punished you† (21-24). The love she was after punished her ; she should of found love somewhere else then with a married man. Even Heaney seems to be getting some type of pleasure from his own writing. â€Å"I am the artful voyeur† (33). Heaney agrees with the scene of her punishment by using the word voyeur, he gets excited to see it, to imagine it. Society does not need to get excited about putting someone to death but society should be excited to punish someone for adultery by putting him or her to death. The death penalty persuasion in America has change dramatically overtimes, it is gaining support. The opinion of the death penalty in America is split. â€Å"Public opinion on the death penalty in America over the past fifty years has vacillated. Support decreased through the 1950s and until 1966, when only forty-seven percent of the American public voiced support; since 1982 about three quarters of the population favored capital punishment† (Radelet 44). As time goes on more and more people see that the only way to deal with punishments for certain crimes in execution or the death penalty. â€Å"We must punish offenders to discourage others from committing similar offenses; we punish past offenders to send a message to potential offenders† (Radelet 44). There is great wisdom behind that quote. Strike fear into the offenders to prevent further corruption of adultery. There may be a down side to the death penalty that most can admit, that innocent defendants will occasio nally be executed (Radelet 50). Not to say that in the thirty-three states that have the death penalty that some were innocent while being put to death. It makes no difference though; it is time to change the weak way of punishment for adultery. If a person can ruin someone’s life by committing adultery then the people should have the right to ruin there by ending it. Executions in the Untied States are not like they are in third world countries, where people get stoned to death. There are five different methods of execution today; lethal injection, electrocution, lethal gas, firing squad, and hanging. (â€Å"Methods of Execution† 1). Execution has evolved over years. â€Å"No states provide for lethal gas, hanging, or firing squad as  the sole method of execution.† (â€Å"Methods of Execution† 1). Obviously, these three execution styles are not used today but they are still in the books for use. Sixteen states authorize lethal injection as the sole method of execution and 20 other states provide lethal injection as the primary method but provide other methods for the criminal to pick the way he or she wishes to die. (â€Å"Methods of Execution† 5). The most common execution is lethal injection; which is the most humane way of the death penalty. The execution protocol for most jurisdictions authorizes the use of a com bination of three drugs. The first, sodium thiopental or sodium pentothal, is a barbiturate that renders the prisoner unconscious. The second, pancuronium bromide, is a muscle relaxant that paralyzes the diaphragm and lungs. The third, potassium chloride, causes cardiac arrest (â€Å"Methods of Execution† 5). With these three drugs injected into the criminal it is virtually painless for him or her. Nebraska is the only state, out of the thirty-three that have the death penalty, that the main method of execution is electrocution. (â€Å"Methods of Execution† 1). Execution has evolved from being stoned to death and being hung in public for everyone to see to a â€Å"private show† that in as many ways as possible is humane. We give the criminal a choice to witch execution he or she wants and all the choices that are given are the quickest. Execution has evolved significantly, the criminal does not need to be tortured to prove a point to the rest of society but if you commit adultery society needs to know that they will be put to death for it. The Military has strict rules and regulations on many laws but most importantly, adultery. It seems in todays society you can not Google enough to find the last punishment of adultery in the United States. It goes unnoticed, just gossip in the wind. At least the military has a decent punishment for adultery, not saying it is the best but at least the military is doing something about it. In the United Stares Military if convicted of adultery under the UCMJ (Uniform Code of Military Justice) you can be striped of rank or worse be dishonorable discharged (Rives 1). Being dishonorably discharged from any military branch will ruin you life. Try getting a job with a dishonorable discharge on your record, it won’t happen. The best job you can hope for with that on your record is working eight to five at your local McDonalds. â€Å"The military’s rules on fraternization and  adultery are neither out-of-date nor unnecessary† (Rives 2). The military personal are well-tr ained professionals, and are held to a higher stander then others (Rives 2). The people of America expect the military to be that â€Å"higher stander† so when they see in the news that a high-ranking officer cheated on his wife with a junior enlisted it makes the military look weak. If we think the military, the one thing protecting us from danger, looks weak because of adultery, it would be safe to say other countries think we look weak because people in our country commit adultery and go unpunished for it. More and more people are committing adultery. â€Å"A 1996 NORC study found that 22 percent of men and 15 percent of women admitted being unfaithful to their spouses at least once† (Kantrowitz 2). Eighteen years ago that was the percent of men and women that admitted to adultery. Think of the people who were too ashamed and embarrassed to admit, and think of how its 2012 now and that how badly those percentages have increased. With the punishment for adultery being the death penalty the percentages would drop astronomically. It would set an example for people that if they knowingly cheat on there spouse that they would know what would happen no questions asked. If you are unhappy with your spouse there are ways to work around that, marriage counseling and divorce are just two common ways. You may break someone’s heart by going through divorce but it is better then committing adultery and your spouse finding out and his or her heart is on the floor being stomped on by th e cheater. There is no other way to get people to believe that adultery is wrong, people have thick skulls and the only way of penetrating those skulls is by setting an example for all the others to see. America will become overwhelmed with adultery and that will never be okay. Even the people we look up to have committed such a horrific crime. If the headlines seem to tell us one thing about our culture, it is that we are living in the Age of Adultery. A steady line of prominent men have taken the walk of shame across our television screens and through our magazine and newspaper pages over the past decade or so; Bill Clinton (he says it wasn’t sex, but would even he deny it was adultery?), Newt Gingrich, Rudy Giuliani, the three Johns (Edwards, Ensignm and Gosselin), Jim Mcgreevey, Mark Sanford, Eliot Spitzer, Tiger woods, Arnold Schwarzenegger, and Anthony Weiner (Hymowitz  1). If all of these men that we idol in some way or another have committed adultery that sends a signal to the people saying that it is okay if he did it. Kids are watching these men on television looking up to them. Even celebrities should have to be held to the higher stander just like the military. If people, society, looks up to them they should have to face the same punishment. There are even websites that urge peoples to cheat. One of th e most famous is â€Å"AshleyMadison.com, cheekily urges, â€Å"life is short. Have an affair† (Hymowitz 2). If websites are advertising that it is okay that you have an affair because you only live once people are thinking that maybe it is true that people need to go out and have an affair. It is a great message to be sending to people in our society. You might as well be outside with a sign strapped to your chest saying I want to have an affair. The word â€Å"punishment† does not really let the person know what is ahead for them. Most people know when they hear the word â€Å"punishment† that what ever they did is deserving of the crime. Punishment is defined as a penalty imposed for wrongdoing. It is time that everyone takes a stand against adultery and broken hearts. Stop showing other countries we are weak with our punishments. Start setting an example for people who do the crime must face the punishment. It is time to put back in â€Å"an eye for an eye†. Stop living with compassion and start taking responsibilities for your actions like the girl in the poem had to. She committed adultery and had to face a much worse punishment that she would have to face today. Let society bring back the punishment that she had to endure. Works Cited Death Penalty Information Center. â€Å"Facts about the Death Penalty.† Death penalty information. DPIC, 19 July 2012. Web. 22 July 2012. Heaney, Seamus. â€Å"Punishment.† Making Literature Matter: A Text and Anthology for Writers. 4th ed. Ed. John Schilb and John Clifford. Boston: Bedford, 2009. 587- 95. Print. Hymowitz, Kay S. â€Å"The National Adultery Ritual.† Commentary 132.1 (2011): 40-44. Academic Search Premier. Web. 19 July 2012. Kantrowitz, Barbara, and Karen Springen. â€Å"Those Cheatin’ Hearts.† Newsweek 16 June 1997: 38. Academic Search Premier. Web. 19 July 2012. â€Å"Methods of Execution.† Methods of Execution. N.p., n.d. Web. 22 July 2012. Radelet, Michael L., and Marian J. Borg. â€Å"The changing Nature Of Death Penalty Debates.† Annual Review of Sociology 26.1 (2000): 43 Academic Search Premier. Web. 19 July 2012. Rives, Jack L. â€Å"It Works For us: A Guide to the Military’s Rules on Fraternization and Adultery.† Reporter Dec. 1997: 3. Academic Search Premier. Web. 19 July 2012. Turley, Jonathan. USA Today. Gannett, n.d. Web. 22 July 2012.