Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant

Includes bibliography

Crisis, volatility and fiscal policy in Latin America

Includes bibliography

Rigidities and fiscal space in Latin America: a comparative case study

Includes Bibliography

Fiscal policy in times of crisis: macroeconomic effects of the primary surplus

Includes bibliography

State Capture from Below? The Contradictory Effects of Decentralisation on Public Spending

This study analyses the contradictory effects of decentralisation on public spending. We distinguish three dimensions of decentralisation and analyse their joint and separate effects on public spending in the Swiss cantons over 20 years. We find that overall decentralisation has a strong, significant and negative effect on the size of the public sector, thus confirming the Leviathan hypothesis. The same holds for fiscal and institutional decentralisation. However, the extent to which political processes and actors are organised locally rather than centrally actually increases central and decreases local spending. This suggests that actors behave strategically when dealing with the centre by offloading the more costly policies. The wider implication of our study is that the balance between self-rule and shared rule has implications also for the size of the overall political system.

Income taxation of emigrants and immigrants under Spanish law

Análisis de las consecuencias tributarias de los cambios de residencia de las personas físicas.

Annual report of the State Controller, State of California, for the fiscal year ended June 30 ...

Title varies slightly.

La protección de los derechos al honor, intimidad y propia imagen del menor con suficiente madurez: entre el respeto a sus decisiones y la intervención del Ministerio Fiscal

En virtud del art. 3.1 de la Ley Orgánica 1/1982, de 5 de mayo, cuando los menores tengan suficiente madurez deberán consentir por sí mismos las intromisiones en sus derechos al honor, intimidad y propia imagen. Sin embargo, atendiendo al art. 4 de la Ley Orgánica de Protección Jurídica del Menor, cuando la intromisión tenga lugar en un medio de comunicación seguirá siendo ilegítima, aun consentida por un menor maduro, si se considera contraria a su honor e intereses, debiendo intervenir en su defensa el Ministerio Fiscal. Esta regulación plantea diversas cuestiones relacionadas con la protección de los derechos al honor, intimidad y propia imagen del menor con suficiente madurez —en particular, sobre la función del fiscal como garante de estos derechos y el papel que se otorga al consentimiento del menor— que son objeto de estudio del presente trabajo.

Interaction Between Fiscal And Monetary Policy In A Dynamic Nonlinear Model.

The objective of this study is to verify the dynamics between fiscal policy, measured by public debt, and monetary policy, measured by a reaction function of a central bank. Changes in monetary policies due to deviations from their targets always generate fiscal impacts. We examine two policy reaction functions: the first related to inflation targets and the second related to economic growth targets. We find that the condition for stable equilibrium is more restrictive in the first case than in the second. We then apply our simulation model to Brazil and United Kingdom and find that the equilibrium is unstable in the Brazilian case but stable in the UK case.

Spanish Pragmatics

209

Political Systems and the Perspective on Nursing Education during the Spanish Transition (from the Franco Regime to Democracy). A Contribution based on Nursing History

The aim of this study is to describe the changes in nursing education during the process prior to and after the establishment of democracy in Spain. It begins with the hypothesis that differences in social and political organization influenced the way the system of nursing education evolved, keeping it in line with neopositivistic schemes and exclusively technical approaches up until the advent of democracy. The evolution of a specific profile for nursing within the educational system has been shaped by the relationship between the systems of social and political organization in Spain. To examine the insertion of subjects such as the anthropology of healthcare into education programs for Spanish nursing, one must consider the cultural, intercultural and transcultural factors that are key to understanding the changes in nursing education that allowed for the adoption of a holistic approach in the curricula. Until the arrival of democracy in 1977, Spanish nursing education was solely technical in nature and the role of nurses was limited to the tasks and procedures defined by the bureaucratic thinking characteristic of the rational-technological paradigm. Consequently, during the long period prior to democracy, nursing in Spain was under the influence of neopositivistic and technical thinking, which had its effect on educational curricula. The addition of humanities and anthropology to the curricula, which facilitated a holistic approach, occurred once nursing became a field of study at the university level in 1977, a period that coincided with the beginnings of democracy in Spain.