1000 resultados para Concorrência fiscal internacional


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Els esforços de les campanyes fetes per les ONG van portar a un primer plànol internacional els diamants de guerra - els conflictes lligats als conflictes armats -a finals dels anys noranta. Com a resposta, es va formar el Procés de Kimberley (PK), un fòrum negociador entre estats, ONG i indústria, per debatre possibles solucions que posessin fre al comerç de diamants de guerra. Menys de tres anys després es va adoptar un sistema voluntari de certificació internacional anomenat Sistema de Certificació del Procés de Kimberley (SCPK). El SCPK regula el comerç de diamants en brut certificant tots els diamants legals. Aquest article repassa el problema dels diamants de guerra, explica com una campanya internacional va despertar la consciència sobre el problema, i com el procés de recerca de solucions va culminar en el PK. L’ anàlisi es centra en els diferents actors implicats (ONG, estats i indústria) i les seves interaccions canviants al llarg de la campanya i dels esforços realitzats per crear una regulació internacional. Com a conclusió, es destaquen algunes lliçons fonamentals, en termes analítics i d’acció, derivats d’aquest estudi de cas.

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Análisis de la jurisprudencia constitucional española sobre la distribución de competencias tributarias entre los distintos niveles de gobierno.

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This paper analyses the impact of different instruments of fiscal policy on economic growth as well as on income inequality, using an unbalanced panel of 43 upper-middle and high income countries for the period 1972-2006. We consider and estimate two individual equations explaining growth and inequality in order to assess the incidence of different fiscal policies. Firstly, our approach considers imposing orthogonal assumptions between growth and inequality in both equations, and secondly, it allows growth to be included in the inequality equation, and inequality to be included in the growth equation. The empirical results suggest that an increase in the size of government measured through current expenditures and direct taxes diminishes economic growth while reducing inequality, being public investment the only fiscal policy that may break this trade-off between efficiency and equity, since increases in this item reduces inequality without harming output. Therefore, the results reflect that the trade-off between efficiency and equity that governments often confront when designing their fiscal policies may be avoided.

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We study the effects of government spending by using a structural, large dimensional, dynamic factor model. We find that the government spending shock is non-fundamental for the variables commonly used in the structural VAR literature, so that its impulse response functions cannot be consistently estimated by means of a VAR. Government spending raises both consumption and investment, with no evidence of crowding out. The impact multiplier is 1.7 and the long run multiplier is 0.6.

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This paper investigates the effects of fiscal policy on the trade balance using a structural factor model. A fiscal policy shock worsens the trade balance and produces an appreciation of the domestic currency but the effects are quantitatively small. The findings match the theoretical predictions of the standard Mundell-Fleming model, although fiscal policy should not be considered one of the main causes of the large US external deficit. My conclusions differ from those reached using VAR models since the fiscal shock, possibly due to fiscal foresight, is nonfundamental for the variables typically used in open economy VARs.

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Análisis del origen, evolución y perspectivas del modelo de financiación autonómica español, de corte federal, en el marco de la crisis del Estado

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El trabajo trata de entender las dificultades de detección, interpretación e intervención de los problemas de adaptación al Sistema Educativo español de muchos de los niños adoptados internacionalmente y la complejidad de la relación entre padres adoptantes y docentes.

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This report was commissioned from CJP Consultants Limited by the Department of Health. It sets out the issues relating to hazardous and harmful consumption of alcohol in Ireland. It looks at the international experience and policy response;and makes recommendations about how the problems caused by hazardous alcohol consumption can and should be tackled in Ireland. Click here to download Report on The Efficacy of Minimum Unit Pricing, Fiscal and other Pricing Public Policies for Alcohol PDF 1MB

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