1000 resultados para Competição fiscal
Resumo:
Al recordar que por federalismo se entiende la forma de Estado donde coexiste un poder central con poderes regionales es natural que exista en potencia un conflicto entre ambos tipos o polos de poder, aun en el caso que se hayan definido con precisión las funciones que corresponde a uno. El conflicto puede y suele volverse activo por una inequitativa distribución de los recursos públicos entre ambos niveles en relación a los bienes o servicios públicos prestados por cada uno. Pero esta no es la única mirada que debería tenerse en cuenta para medir el mal desempeño de un sistema federal de gobierno. Aquí nos hemos de ocupar más específicamente de dos distorsiones que tienen lugar dentro del federalismo fiscal argentino y que no son incompatibles. Una es la asimetría en la redistribución geográfica de los ingresos públicos. La otra deformación fiscal del federalismo proviene de la existencia de un sistema de previsión social muy interdependiente de la fiscalidad. Nuestra tesis es que la persistencia de estas distorsiones obedece a la existencia de corrupciones políticas. Por ello nos planteamos las siguientes hipótesis: 1.- La distorsión en el sistema federal argentino responde en parte a a) Una asimetría en la redistribución geográfica de los ingresos públicos recaudados centralmente, cuya desproporción es alta, injustificada y permanente y b) la interdependencia de los recursos gubernamentales destinados al gasto común con el sistema de recursos del sistema de la seguridad social. 2.- Ambas distorsiones son causadas por corrupciones políticas y no coadyuvan a cerrar la brecha en la distribución personal del ingreso en las regiones pobres y favorecidas ni a mejorar los haberes jubilatorios nacionales Estas hipótesis han sido planeadas en pos de alcanzar los objetivos generales de: analizar la deformación del federalismo argentino producida por distorsiones en la redistribución del ingreso público nacional e indagar sobre su relación con corrupciones políticas. Y, específicamente: a.- Determinar con información cuantitativa propia, la magnitud de la asimetría en la redistribución geográfica de la recaudación nacional, período 2000 – 2011; b.- describir la perturbación que ocasiona la interdependencia de los recursos gubernamentales con el sistema de previsión social, desde la década de 1940 a la actualidad y c.- ofrecer un modelo de corrupción política que ayude a comprender las distorsiones anteriores en el federalismo argentino. Esta es una investigación con diseño no experimental que, en términos de los objetivos específicos recién dados, ha de conjugar: La construcción de una serie histórica, para cada año del período 2000 – 2011, de la distribución regional de los flujos fiscales netos que opera el gobierno nacional cuyos detalles metodológicos han sido explicitados en trabajos previos del mismo equipo [Ej.: Ruarte Bazán, R. et al, (2009) Hacia una interpretación del federalismo argentino actual. Edición en CD. 42ª Jornadas Internacionales de Finanzas Públicas. FCE UNC. Córdoba. 16 p], con la recopilación de normas jurídicas y/o información relacionada, referidas a las transferencias monetarias del Sistema de Seguridad Social al Tesoro Nacional y viceversa y la indagación sobre modelos teóricos y datos existentes acerca de corrupción política y federalismo y su adecuación al caso argentino. Como se espera verificar nuestra tesis general y las hipótesis de trabajo mencionadas, el impacto puede ser muy importante ya que introduce y suma la dimensión geográfica o regional como determinante de la corrupción política y consecuentemente proporcionaría una plataforma de ataque a este vicio burocrático, siempre que exista la suficiente decisión política de los gobiernos y residentes perjudicados por su existencia. l
Resumo:
The experiments reported were started as early as 1933, when indications were found in class material that the factor for small pollen, spl, causes not only differences in the size of pollen grains and in the growth of pollen tubes, but also a competition between megaspores, as first observed by RENNER (1921) in Oenothera. Dr. P. C. MANGELSDORF, who had kindly furnished the original seeds, was informed and the final publication delayed untill his publication in 1940. A further delay was caused by other circunstances. The main reason for the differences of the results obtained by SINGLETON and MANGELSDORF (1940) and those reported here, seems to be the way the material was analysed. I applied methods of a detailed statistical analysis, while MANGELSDORF and SINGLETON analysed pooled data. 1) The data obtained on pollen tube competition indicate .that there is about 3-4% of crossing-over between the su and sp factors in chromosome IV. The elimination is not always complete, but from 0 to 10% of the sp pollen tubes may function, instead of the 50% expected without elimination. These results are, as a whole, in accordance with SINGLETON and MANGELSDORF's data. 2) Female elimination is weaker and transmission determined as between 16 to 49,5%, instead of 50% without competition, the values being calculated by a special formula. 3) The variability of female elimination is partially genotypical, partially phenotypical. The former was shown by the difference in the behavior of the two progenies tested, while the latter was very evident when comparing the upper and lower halves of ears. For some unknown physiological reason, the elimination is generally stronger in the upper than in the lower half of the ear. 4) The female elimination of the sp gene may be caused theoretically, by either of two processes: a simple lethal effect in the female gametophyte or a competition between megaspores. The former would lead not only to the abortion of the individual megaspores, but of the whole uniovulate ovary. In the case of the latter, the abortive megaspore carrying the gene sp will be substituted in each ovule by one of the Sp megaspores and no abortion of ovaries may be observed. My observations are completely in favor of the second explication: a) The ears were as a whole very well filled except for a few incomplete ears which always appear in artificial pollinations. b) Row arrangement was always very regular. c) The number of kernels on ears with elimination is not smaller than in normal ears, but is incidentally higher : with elimnation, in back-crosses 354 kernels and in selfed ears 390 kernels, without elimination 310 kernels per ear. d) There is no correlation between the intensity of elimination and the number of grains in individual ears; the coefficient; of linear correlation, equal to 0,24, is small and insignificant. e) Our results are in complete disagreement whit those reported by SINGLETON and MANGELSDORF (1940). Since these authors present only pooled date, a complete and detailed analysis which may explain the cause of these divergences is impossible.
Resumo:
This paper relates the results of an experiment designed to study the comparative effects of several phosphates applied to corn crops. The following phosphates were applied to a latin square of 6x6: Latif (a rock phosphate), fospal, superphosphate, fertifos, hiperfosfato and serranafosfato (a fusion phosphate). The nutrients were employd at the rates of 200 kg of N (as Chilean nitrate), 200kg of K2O (as muriate of potash) and 200 kg of P205. To correct the acidity and to improve the poor physical conditions of the sandy soil studied limestone (450 kg/Ha) and cotton seed meal (900 kg/Ha) were added to all plots; liming was made one month in advance to the planting. In the second year, in the same place, the split-plot technique was used: half plot received only N and K20 whereas the other half received the same treatment as the year before. The results can be summarized as follows: 1. in the first year, superphosphate of lime, produced better results than the other phosphates; there was no significant difference among fertifos, serranafosfato, and hiperfosfato but these phosphates proved to be superior to fospal and Latif; 2. in the second year, superphosphate, fertifos and serranafosfato produced practically the same effect, being better than hiperfosfato, fospal, and Latif which did not differ signicantly; 3. the increase in yield due to the reapplication of phosphates to the half plots was not advantageous under an economic point of view; however, it is interesting to note that the yield was still benefited in spite of the heavy doses of phosphates applied the year before.
Resumo:
At the 2nd. Department of Zootechny of the E. S. A. L. Q., in Piracicaba, between 1953 and 1955 an experiment of sugar cane varieties was carried out, with the objective of discovering varieties to substitute "Taquara" (the variety most widely used) and Co 290 (the most recommended). The former was condemned as being too susceptible to cane smut and the latter showes signs if degeneracy. In the experiment, 8 varieties were used with 3 replications in randomized blocks, in 3 rows each. The cane was crop not in the same period, but when they were at comparable ripeness (70 cm of apparent culm). They were crop twice during the year, with a sharp hoe near the soil. The summary of the results and the statistical analyses are shown in tables 1 to 3, showing the possibility of there being 3 groups: A superior one composed of Co 419, a median one, in decreasing order of production, composed of Kassoer, CB 40-69. Co 413, IAC 36-25 and POJ 161 and an inferior group composed of Co 290 and Taquara. There is a possibility that POJ 161 belongs to the last group. Nevertheless, this variety is not recommend because of its susceptibility to smut. As Kassoer is more healthy, vigorous and enduring than Co 419 and other varieties, it is shown recommendable. IAC 36-25 is being recommended presently for forage since its productions is lower than Kassoer, placing 5th productivity, although statistical significance was not detected. As our final conclusions, Co 419, Kassoer, CB 40-69, Co 413 and IAC 36-25 can be planted as forage while POJ 161, Co 290 and Taquara should not. The last two were exactly those used as forage reserve in the 2nd. Department at the beginning of the experiment.
Resumo:
Com objetivo de eleger a fórmula de adubo mais lucrativa para a cultura da batatinha (Solarium tuberosum, L.), realizaram-se dois experimentos na Alta Sorocabana, uma das regiões bataticultoras do Estado de São Paulo. Entraram em competição cinco fórmulas NPK (6-16-12, 5-13-9, 6-15-6, 5-10hl0 e 3-11-9). A fórmula 5-10-10 se destacou sôbre as demais nos dois ensaios, tanto na produção de batatas, comerciais como na produção total, proporcionando também, maior renda líquida.
Resumo:
Realizou-se um experimento de propagação de nogueira pecã no qual se fez a competição da enxertia de mesa com a enxertia no porta-enxerto implantado no próprio canteiro. As operações foram realizadas em seedlings do cultivar moneymaker com um ano de idade. Foram experimentados tres tratamentos: 1) enxertia no próprio local; 2) enxertia de mesa e plantio no canteiro no mesmo dia; e 3) enxertia de mesa, calejamento controlado e plantio no canteiro, resultando em 64,70 e 90% de sobrevivência das mudas, respectivamente. As mudas, mensuradas após um ano da enxertia, mostraram fraco desenvolvimento vegetativo, apresentando os tamanhos de 39,7; 21,4 e 21,5 cm para os tratamentos 1, 2 e 3, respectivamente, tamanhos estes medidos a partir da região enxertada.
Resumo:
Foi efetuado um ensaio de competição entre adubos nitrogenados fisiologicamente ácidos, em vasos, com a finalidade principal de se verificar o comportamento da uréia frente ao nitrato de amônio, sulfato de amônio, uréia + enxofre, este sob duas dormas: sulfato de potássio e sulfato de cálcio. A terra utilizada era de tabuleiro proveniente de Rio Largo, Alagoas, Brasil e o ensaio foi conduzido na Escola Superior de Agricultura "Luiz de Queiroz", da Universidade de São Paulo, localizada em Piracicaba, Brasil. A planta teste foi o milho (Zea mays L.) cv. Piranão. Resumindo, pode-se concluir que a dose de 240 kg N/ha foi excessiva em relação à de 120 kg N/ha. Doses menores que esta última devem ser experimentadas. O nitrato de amônio superou os demais, na dose de 120 kg N/ha.
Resumo:
Foi efetuado um ensaio de competição entre adubos nitrogenados fisiologicamente ácidos, em vasos, com a finalidade principal de se verificar o comportamento da uréia frente ao nitrato de amônio, sulfato de amônio, uréia + enxofre, este sob duas formas: sulfato de potássio e sulfato de cálcio. A terra utilizada era de tabuleiro proveniente de Rio Largo, Alagoas, Brasil, e o ensaio foi conduzido na Escola Superior de Agricultura "Luiz de Queiroz", da Universidade de São Paulo, localizada em Piracicaba, Brasil. A planta teste foi o milho (Zea mays L.) cv. Piranão. De um modo geral todas as formas de nitrogênio testados foram igualmente disponíveis às plantas. É de se esperar que a uréia, convenientemente aplicada no solo, seja tão boa fonte de N quanto os demais fertilizantes nitrogenados.
Resumo:
In this paper we analyse the setting of optimal policies in a monetary union with one monetary authority and various fiscal authorities that have a public deficit target. We will show that fiscal cooperation among the fiscal authorities, in the presence of positive supply shocks, ends up producing higher public deficits than in a non-cooperative regime. JEL No. E61, E63, F33, H0. Keywords: monetary union, fiscal policy coordination.
Resumo:
This paper develops a comprehensive framework for the quantitative analysis of the private and fiscal returns to schooling and of the effect of public policies on private incentives to invest in education. This framework is applied to 14 member states of the European Union. For each of these countries, we construct estimates of the private return to an additional year of schooling for an individual of average attainment, taking into account the effects of education on wages and employment probabilities after allowing for academic failure rates, the direct and opportunity costs of schooling, and the impact of personal taxes, social security contributions and unemployment and pension benefits on net incomes. We also construct a set of effective tax and subsidy rates that measure the effects of different public policies on the private returns to education, and measures of the fiscal returns to schooling that capture the long-term effects of a marginal increase in attainment on public finances under c
Resumo:
We develop a growth model with unemployment due to imperfections in the labor market. In this model, wage inertia and balanced budget rules cause a complementarity between capital and employment capable of explaining the existence of multiple equilibrium paths. Hysteresis is viewed as the result of a selection between these diferent equilibrium paths. We use this model to argue that, in contrast to the US, those fiscal policies followed by most of the European countries after the shocks of the 1970s may have played a central role in generating hysteresis.
Resumo:
This article studies whether fiscal authorities would prefer to operate like in the current EMU or to coordinate according to the theoretical literature. The EMU approach will lead to higher volatility of interest rates, output, inflation and average budget deficits, but the SGP deficit target will be breached less often. Keywords: fiscal policy coordination, monetary union, Stability and Growth Pact. JEL No. E61, E63, F33, H0
Resumo:
The search for political determinants of intergovernmental fiscal relations has shaped much of the recent literature on the economic viability of federalism. This study assesses the explanatory power of two competing views about intergovernmental transfers; one emphasizing the traditional neoclassical approach to federal-subnational fiscal relations and the other suggesting that transfers are contingent on the political fortunes and current political vulnerability of each level of government. The author tests these models using data from Argentina, a federation exhibiting one of the most decentralised fiscal systems in the world and severe imbalances in the territorial distribution of legislative and economic resources. It is shown that overrespresented provinces ruled by governors who belong to opposition parties can bring into play their political overrepresentation to attract shares of federal transfers beyond social welfare criteria and to shield themselves from unwanted reforms to increase fiscal co-responsibilty. This finding suggests that decision makers in federal countries must pay close heed to the need to synchronize institutional reforms and fiscal adjustment.
Resumo:
In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation. The role of indirect taxation is considered both from a classical value perspective and a more neoclassical flavoured one. We show that they would yield equivalent results under some basic premises. The neoclassical perspective, however, offers a bit more flexibility to distinguish among different tax figures and hence provide a clearer disaggregate picture of how an indirect tax ends up affecting, and by how much, the cost structure.
Resumo:
Assuming the role of debt management is to provide hedging against fiscal shocks we consider three questions: i) what indicators can be used to assess the performance of debt management? ii) how well have historical debt management policies performed? and iii) how is that performance affected by variations in debt issuance? We consider these questions using OECD data on the market value of government debt between 1970 and 2000. Motivated by both the optimal taxation literature and broad considerations of debt stability we propose a range of performance indicators for debt management. We evaluate these using Monte Carlo analysis and find that those based on the relative persistence of debt perform best. Calculating these measures for OECD data provides only limited evidence that debt management has helped insulate policy against unexpected fiscal shocks. We also find that the degree of fiscal insurance achieved is not well connected to cross country variations in debt issuance patterns. Given the limited volatility observed in the yield curve the relatively small dispersion of debt management practices across countries makes little difference to the realised degree of fiscal insurance.