Political Influence, Economic Interests and Endogenous Tax Structure in a Computable Equilibrium Framework: with Applicatioon to the United States, 1973 and 1983

A full understanding of public affairs requires the ability to distinguish between the policies that voters would like the government to adopt, and the influence that different voters or group of voters actually exert in the democratic process. We consider the properties of a computable equilibrium model of a competitive political economy in which the economic interests of groups of voters and their effective influence on equilibrium policy outcomes can be explicitly distinguished and computed. The model incorporates an amended version of the GEMTAP tax model, and is calibrated to data for the United States for 1973 and 1983. Emphasis is placed on how the aggregation of GEMTAP households into groups within which economic and political behaviour is assumed homogeneous affects the numerical representation of interests and influence for representative members of each group. Experiments with the model suggest that the changes in both interests and influence are important parts of the story behind the evolution of U.S. tax policy in the decade after 1973.

L’effet des lois sur l’évasion fiscale : une synthèse systématique des recherches évaluatives

Contexte et objectif. L’évasion fiscale a généré des pertes annuelles variant entre 2 et 44 milliards au Canada entre 1976 et 1995. Avec la croissance de l’évasion fiscale dans les années 1980 et 1990 plusieurs législations se sont attaquées à ce phénomène en mettant en place des mesures telles que les amnisties, les réformes fiscales et les nouvelles lois. Ces dernières reposent non seulement sur des principes théoriques distincts, mais leur efficacité même est remise en question. Bien que plusieurs auteurs affirment que les criminels en col blanc sont réceptifs aux sanctions pénales, une telle affirmation repose sur peu de preuves empiriques. L’objectif de ce mémoire est donc de réaliser une synthèse systématique des études évaluatives afin de faire un bilan des lois fiscales et d’évaluer leurs effets sur la fraude fiscale. Méthodologie. La synthèse systématique est la méthodologie considérée comme la plus rigoureuse pour se prononcer sur l’effet produit par une population relativement homogène d’études. Ainsi, 18 bases de données ont été consultées et huit études ont été retenues sur les 23 723 références. Ces huit études contiennent neuf évaluations qui ont estimé les retombés des lois sur 17 indicateurs de fraude fiscale. L’ensemble des études ont été codifiées en fonction du type de loi et leur rigueur méthodologique. La méthode du vote-count fut employée pour se prononcer sur l’efficacité des lois. Résultats. Sur les 17 indicateurs, sept indiquent que les lois n’ont eu aucun effet sur l’évasion fiscale tandis que six témoignent d’effets pervers. Seulement quatre résultats sont favorables aux lois, ce qui laisse présager que ces dernières sont peu efficaces. Toutefois, en scindant les résultats en fonction du type de loi, les réformes fiscales apparaissent comme une mesure efficace contrairement aux lois et amnisties. Conclusion. Les résultats démontrent que les mesures basées sur le modèle économique de Becker et qui rendent le système plus équitable sont prometteuses. Les amnisties qui visent à aller chercher des fraudeurs en leur offrant des avantages économiques et en suspendant les peines sont non seulement inefficaces, mais menaceraient le principe d’autocotisation basé sur l’équité.

Securing Tenure for Sustainable Livelihoods: A Case of Women Land Ownership in Anglophone Cameroon

The majority of women in Third World countries depend on land for their livelihood. Security of tenure is important for them to ensure sustainable development, especially in rural areas. In most parts of Africa, land ownership is affected by traditional values, inheritance rights, and government influence. These forces have provided varying types of tenure which are detrimental to the women in rural and urban areas. Land acquisition and its development has been an emotive issue due to traditional pressures and the law as regards the process of land certification. The government and traditional administrations are highly involved in the way women own land and subsequently develop it in Anglophone Cameroon. State authority over land acquisition is important, but the process for obtaining land title is herculean especially for the rural woman. This study illustrates that land acquisition and development by women constitute a problem because of traditional pressures and the law guiding the process of land certification. There is need to exhume the barriers of government’s legal instrument (The Land Consultative Board) that regulates the ownership of land and to revisit some traditional practices as regards land ownership that impact negatively on women in a changing and globalizing world. A compromise approach is advocated for land acquisition that can transcend traditional barriers as well as render the process of land registration more realistic especially for women.

La communauté des consultants en marketing territorial et la diffusion internationale des politiques de branding des villes

Les villes de toutes tailles rivalisent aujourd'hui avec des endroits et des organisations situés sur tous les continents pour attirer les investisseurs, touristes, entreprises, travailleurs, étudiants et futurs résidants. Afin de faire face à cette concurrence mondiale, l’utilisation d’approches et de stratégies de marketing et de branding territorial par les autorités municipales dans leur démarche de planification et de gestion urbaine est de plus en plus fréquente. Ce mémoire se penche sur le caractère politique du branding des villes, qui a été jusqu’ici très peu exploré. Il expose l’engouement observé pour l’adoption de ce type de politiques dans un nombre croissant de villes et s’intéresse à l’influence de la communauté de consultants en marketing des villes dans le transfert de ce type de pratiques. Puisqu’il s’agit d’une approche nouvelle, ce mémoire se veut avant tout exploratoire. Il présente un portrait de la communauté d’acteurs œuvrant dans ce domaine d’activité et expose certains des éléments servant à illustrer l’influence que ces acteurs peuvent avoir sur la diffusion internationale de ce type de politiques et de pratiques.

Customer perceptions of Banking Products and Services in Kerala with reference to Specific Customer Segments in the Urban Area

As of 1999. the state of Kerala has 3210 offices of scheduled commercial banks (SCBS). In all, there are 48 commercial banks operating in Kerala, which includes PSBs, OPBs, NPBS. FBs, and Gramin Banks. The urban areas give a complete picture of the competition in the present day banking scenario with the presence of all bank groups. Semi-urban areas of Kerala have 2196 and urban areas have 593 as on March 1995.“ The study focuses on the selected segments ofthe urban customers in Kerala which is capable of giving the finer aspects of variation in customer behaviour in the purchase of banking products and services. Considering the exhaustive nature of such an exercise, all the districts in the state have not been brought under the purview of the study. Instead. three districts with largest volume of business in terms of deposits, advances, and number of offices have been short listed as representative regions for a focused study. The study focuses on the retail customer segment and their perceptions on the various products or services offered to them. Non Resident Indians (NRIs), and Traders and Small—ScaIe Industries segments have also been included in the study with a view to obtain a comparative picture with respect to perception on customer satisfaction and service quality dimensions and bank choice behaviour. The research is hence confined to customer behaviour and the implications for possible strategies for segmentation within the retail segment customers

Perspectives of Urban Growth Management and Sustainable Development In West Bank, Hebron District as a case Study

The main objective of this PhD research study is to provide a perspective on the urban growth management and sustainable development in Palestine, and more specifically in Hebron district as a case study. Hebron is located 36 km south of Jerusalem, with an overall population size of around 600,000 people living in a total area around1246km2. Hebron is the biggest Palestinian district that has 16 municipalities and 154 localities. The research discusses and analyzes the urban planning system, economical and environmental policies and the solution required to manage and integrate the development elements to develop a sustainable development plan for Hebron. The research provides answers for fundamental questions such as what kind and definition of sustainable development are applicable to the Palestinian case?. What are the sustainability problems there and how the Israeli occupation and unstable political condition affect the sustainable development in Palestine? What are the urban growth management and sustainability policies and actions required from government, public and privets sector in Palestine? The fast urban growth in Palestine is facing many problems and challenges due to the increase in the population size and the resulting impact of this increase including, but not limited to, the demand of new houses, need for more infrastructure services, demands on new industrial, commercial, educational and health projects, which in turn reduces the area of agricultural lands and threatens the natural resources and environment. There are also other associated sustainability problems like the absence of effective plans or regulations that control urban expansion, the absence of sufficient sustainable development plans at the national levels for the district, new job requirements, Israeli restrictions and occupation for more than 60 years, existence of construction factories near residential areas, poor public awareness and poor governmental funds for service projects and development plans. The study consists of nine chapters. Chapter One includes an introduction, study objectives, problems and justifications, while Chapter Two has a theoretical background on sustainability topic and definitions of sustainability. The Palestinian urban planning laws and local government systems are discussed in Chapter Three and the methodology of research is detailed in Chapter Four. As for Chapter Five, it provides a general background on Hebron District including demographical and economical profiles, along with recommendations related to sustainable development for each profile Chapter Six addresses the urban environment, sustainability priorities and policies required. Chapter Seven discusses and analyzes infrastructure services including transportation, water and wastewater. As for Chapter Eight, it addresses the land use, housing and urban expansion beside the cultural heritage, natural heritage with relevant sustainable development polices and recommendations. Finally, Chapter Nine includes a conclusion and comprehensive recommendations integrating all of urban and sustainability event in one map. Hebron has a deep history including a rich cultural heritage aged by thousands of years, with 47% of Hebron district population under 14 years old. Being the biggest Palestinian district, Hebron has thousands of industrial and economical organizations beside a large agricultural sector at Palestine level. This gives Hebron a potential to play major roles in developing a national sustainability plan, as the current urban planning system in Palestine needs urgent reform and development to fulfill the sustainability requirement. The municipalities and ministers should find permanent financial aid for urban planning and development studies so as to face future challenges. The Palestinian government can benefit from available local human resources in development projects; hence Palestinian people have sufficient qualifications in most sectors. The Palestinian people also can invest in the privet sector in Palestine in case businessmen have been encouraged and clear investment laws and plans have been developed. The study provides recommendations associated to the sustainable development in Palestine in general and Hebron, as a case study, in specific. Recommendations include increasing the privet sector as well as the public involvement in urban growth management, and stopping unplanned urban expansion, subjecting granting building permits of new projects to the no-harm environmental impact assessment, increasing the coordination and cooperation between localities and central bodies, protection and renovation of old cites and green areas, increasing the quality and quantity of infrastructure services, establishing district urban planning department to coordinate and organize urban planning and sustainable development activities. Also, among recommendations come dividing Hebron into three planning and administrative areas (north, central and south), and dividing the sustainable development and implementation period (2010 to 2025) into three main phases. Finally, the study strongly recommends benefiting from the same urban development plans in similar districts at national and international levels, also to use new technologies and information systems in urban planning process.

The Bogota – sabana region : the political economy behind the struggle to implement a sustainable urban development model

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Estado del arte acerca de las discusiones teóricas sobre soberanía del estado y la unión monetaria europea entre 2002 - 2010. Caso: El Reino Unido

El siguiente trabajo tiene como objetivo el Estado del arte acerca de la discusión teórica de la repercusión de la unión monetaria en el principio de soberanía nacional, específicamente el caso de Gran Bretaña, ya que éste es el único país que expresa abiertamente su incertidumbre referente a algún tipo de amenaza a su soberanía. Se pretende precisar si existen criterios concluyentes, o por el contrario determinar si no hay claridad con respecto al futuro de Gran Bretaña como miembro de la unión monetaria.A partir de lo anterior, se plantean como sus propósitos particulares construir un marco conceptual acerca de la soberanía. Este estado del arte se inicia con citas de los principales autores de finales de siglo XVII y XVIII y finaliza con las posiciones conceptuales aportadas por los teóricos modernos motivados por el nacimiento de la Unión Europea como un nuevo orden político. Entre las que se citan: modelo centrico o intergubernamentalista, modelo de gobernabilidad multi-nivel, modelo neo-funcionalista y modelo federalista. Igualmente, el trabajo, busca desarrollar un marco conceptual sobre Unión Monetaria y su evolución hasta el logro de una unión fiscal europea en el periodo de 1950-2010, establecer las relaciones teóricas entre Soberanía del Estado y Unión Monetaria y por último realizar un análisis histórico hermenéutico de la Unión Europea y el caso del Reino Unido de acuerdo a las relaciones evidenciadas en los apartados teóricos entre soberanía del Estado y Unión Monetaria.

Rearrangement of the urban space in the sector of Saint Victorino and Saint Ines (Bogota) in relation with the dynamics of informality and marginality (1948-2010)

The present article analyze the urban transformations happened in the sector of Saint Victorino and Saint Ines in the city of Bogota D.C. between 1948 and 2010, making use of the "Genealogical Methodology" during the process of inquiry that allow to contrast the visions that are usually accepted of "progress" and "urban renovation" in the urban market context by the existence of a informal economic and a population in conditions of marginality that configures a good part of the "popular urban culture" of the Bogota in the 20th and 21st century. This vision permit to observe from various perspectives the changes that happened in this sector of the city, the impacts of the history facts occurred en this time period and, in special, the real effects of a rearrangement urban process that began in 1998 and has been prolonged to date, which has left a significant mark about the urban and social physiognomy of the place.

The avatars of housing in Latin American urban and regional research (1990-2012)

The review of the terms used as keywords in three journals (published in Mexico and Chile) and the Brazilian meetings of regional and urban research are used to analyze the trends in housing research. Their dynamics are interpreted in the light of the general changes identified for urban and regional  research, synthesized by other authors as the emergence of new research topics and agents of urban change (civil society, participation, environment, gender) and the process of globalization (in its facets  of productive restructuration, job flexibility, social exclusion) as a general framework of analysis. It is found that the central themes of research in housing relate primarily to government action in  housing. New concerns, such as citizen participation, the environment or gender are linked to these actions as normative elements to the evaluation of programs or policies, but not as autonomous fields of study of the housing.In addition to this central concern, a significant growth of academic  production and  ome indication of the internationalization of research are mentioned

La cláusula general antiabuso tributario en Colombia

En la Ley 1607 de 2012 se introdujo a nuestra legislación una cláusula general antiabuso en materia tributaria. Este trabajo busca analizar y determinar su aplicabilidad práctica, considerando sus elementos descriptivos y las circunstancias de realización de conductas abusivas, que concluyen en la elusión o reducción de un tributo.

Plan de negocios Condimentos Natusazón

El objetivo del presente trabajo es desarrollar el plan de empresa para Condimentos Natusazón en el ámbito de mercadeo, producción y calidad, organización y gestión, jurídico tributario y financiero. Natusazón es una fábrica de condimentos y especias naturales sin conservantes ni aditivos artificiales que centrará sus operaciones en el municipio de Barbosa ubicado en la provincia de Vélez en el departamento de Santander, la cual se encuentra compuesta por 20 municipios. Los productos se distribuirán en las plazas de mercado de los principales 12 municipios de la provincia, teniendo en cuenta que el 100% de estos cuenta con al menos una plaza de mercado y actualmente no hay ninguna empresa que distribuya productos similares y haga presencia en estos lugares. El tamaño de mercado para el rubro otros condimentos dentro del pocket share colombiano para el mes de junio de 2012 en el departamento de Santander fue de $3.389.902.790 lo cual equivale al 3% del total consumido mensual a nivel nacional, de los cuales Condimentos Natusazón quiere llegar a abarcar a lo largo de su actividad comercial cerca del 1% del tamaño de mercado, lo cual equivale a $33.899.027 mensuales. Por último, teniendo en cuenta algunos estudios realizados por el Centro de Innovación de Alimentos y la Cámara de Comercio sobre las tendencias de consumo en Colombia, así como la investigación realizada por el equipo emprendedor, se puede decir que Condimentos Natusazón tiene una potencial oportunidad de negocio en el mercado santandereano.

Hacia la aplicación de las guías de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) sobre precios de transferencia para empresas multinacionales y administraciones tributarias en Colombia

Los precios de transferencia ocupan el interés de los Estados en el mundo actual al constituir uno de los retos fundamentales del Derecho Internacional Tributario. En el seno de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), creada en 1961, se discutieron y desarrollaron diversas propuestas para regular el fenómeno. Estas, se materializaron en Modelos de Convenios Tributarios e instrumentos de soft law, que hoy en día constituyen los principios internacionalmente aceptados en la materia. Las Guías de la OCDE sobre precios de transferencia para empresas multinacionales y administraciones tributarias son el cuerpo normativo de soft law que se erigen, en el Ordenamiento Internacional, como el norte de las legislaciones a nivel interno para efectos de regulación de dicha temática. Su adopción por parte de los países miembros y no miembros de la OCDE se enfrenta a problemas teóricos derivados del quebrantamiento del decantado principio de reserva de ley tributaria y el respeto por la seguridad jurídica, razón por la cual su incorporación ha variado de Estado a Estado. El presente trabajo recoge la experiencia en varios países europeos y latinoamericanos y pretende proponer una fórmula de adopción en Colombia, coherente con los principios constitucionales tributarios y con virtualidad de superar las críticas realizadas por la doctrina a la aplicación directa de las Guías.

Els Ensenyaments d'ordenació del territori i urbanisme a les universitats catalanes: Societat Catalana d'Ordenació del Territori-Institut d'Estudis Catalans (setembre de 2000-juny de 2001)

Over the academic year 2000-2001, the Societat Catalana d'Ordenació del Territori organised, together with other departments of Catalan public universities, a debate on the teaching of regional and urban planning within the following disciplines: environmental science, geography, architecture, engineering, economy, law and landscape management. Moreover it was considered that attention should be paid to urban and regional planning related to postgraduate degrees. The aim was on one hand to analyse present situation, and on the other, to propose future strategies

Tributo a la calidad institucional. Un desafío para la sociología jurídica latinoamericana (Tema Central)

El principal desafío de América Latina consiste en encontrar el modo de afrontar la fragmentación social, el individualismo extremo y las inequidades oprobiosas en el marco del más absoluto respeto a las instituciones. El Estado aún tiene en sus manos dos herramientas formidables: la educación y el sistema tributario. La insistencia en el cumplimiento de las obligaciones tributarias contribuye decisivamente a formar una conciencia ciudadana, fundamento, a su vez, de una mayor calidad institucional. Y, en una suerte de causalidad circular, el correcto funcionamiento de las instituciones legitima el reclamo de cumplimiento de las obligaciones tributarias a un habitante que va, así, tomando creciente conciencia de los deberes y derechos emergentes de su condición de ciudadano. Para comprender el modo en que pueden darse estos procesos en la región, es preciso contar con una nueva disciplina: la sociología de las finanzas públicas.