Is [Rural] Property Tax Relevant?

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

How do inequality affect tax morale in Latin America and Caribbean?

Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system. Focusing on Latin American and Caribbean countries, this paper analyzes what are the elements shaping tax morale. In particular, how the context influences ethical grounds decisions such as the predisposition to pay taxes is analyzed, using the survey carried out in 2005 by Latinobarometro. The objective is to analyze how country performance determines tax morale. To do so, four probitmodels are estimated using Gini index, Transparency International Corruption Perception Index and Gross Domestic Product per capita (GDPpc) as explanatory variables. As expected we found that some socio-demographic variables play a relevant role. Interestingly, we also found that, in this attitude, LAC countries do not register a gender bias. However, those are not our main contributions to the literature on the field. The most important results are linked to: 1) the levelmatters, GDPpc increases the probability of people having tax morale, 2) moreover, income distributionalso influence on tax morale but in opposite direction and 3) corruption perception also reduces tax morale. Those results show that the quality of institutions matters and therefore, the way that democracy works play a relevant role.

Entrepreneurship, ties and relational networks: the case of a public-private cross-border tourism product

The thesis aims to understand the processes of entrepreneurship that try to create businesses or products with a high degree of complexity. This complexity comes from the fact that these products or initiatives can only be viable with the concurrence of a large number of heterogeneous actors (public, private, from different regions, etc..) which interact in a relational context. A case with these characteristics is the Camí dels Bons Homes. The thesis analyzes the evolution of the relational network from the point of view of its structure and content of its links. The results show and explain the observed changes in the network structure and the changes in the ties content. This analysis of the content of ties contributes to a new systematization and operationalization of ties’ content. Moreover this analysis takes in account negative ties, a less discussed issue in literature.

Seroprevalência de border disease em Pequenos ruminantes na região do Baixo Alentejo

A “Border Disease” é uma doença infecciosa causada por um pestivírus que afecta maioritariamente pequenos ruminantes, causando problemas reprodutivos, alterações congénitas e animais persistentemente infectados. Não existem registos da seroprevalência desta patologia em Portugal. O objectivo deste trabalho foi estudar a seroprevalência de “Border Disease” em explorações de pequenos ruminantes na região do Baixo Alentejo e relacioná-la com a raça dos animais, dimensão do efectivo, coabitação com bovinos e localização da exploração. Em 197 animais, observaram-se 10 seropositivos que correspondem a uma seroprevalência de 5%. Em 29 explorações observaram-se 6 positivas nas quais, havia pelo menos um animal seropositivo, que corresponde a 20,6 % das explorações. Não foi observada relação significativa da prevalência nas explorações com as raças dos animais, a dimensão do efectivo e a sua localização geográfica. Existe maior probabilidade de casos seropositivos de “Border Disease” em pequenos ruminantes que coabitem com bovinos. A seroprevalência de “Border Disease” é baixa na região do Baixo Alentejo. Mais estudos devem ser efectuados de forma a identificar a estirpe do vírus “Border Disease” (BDV) presente nesta região, a verificar se a seroconversão poderá ter origem no contacto com o vírus da diarreia viral bovina (BVDV) e estudar o impacto desta doença na produção de pequenos ruminantes no Baixo Alentejo.