Régimen fiscal de la concesión de obra pública

(IVA, ITPAJD, ICIO e IBI)

Las fórmulas de Colaboración Público-Privada (CPP) permiten una mayor eficiencia y ahorro en la financiación de infraestructuras. Además la inversión pública, cuando se produce no computa como déficit a efectos del Pacto de Estabilidad y Crecimiento, lo que explica su utilización en una décima parte ...

Los acuerdos tendentes a la determinación de la obligación tributaria en la nueva Ley General Tributaria

La economía de opción

El autor ofrece esta vez al lector lo mejor de si mismo sobre el fundamento de su experiencia académica y forense. "La economía de opción" es un ensayo basado en el diálogo entre el Derecho y la realidad, iluminado por la política y la ética ...

Guía para la gestión de gastos de personal de las Administraciones Públicas

The Welfare State in the European Union

economic and social perspectives

This book provides a balanced and rigorous account of the current functioning and performance of the welfare state in Europe. Its main feature is a basic trust in the various missions of the welfare state, particularly poverty alleviation. Accordingly, in an attempt at comparing different ...

Welfare economics and social choice theory

Table of Contents: 1 Preferences and utility 2 Barter exchange 3 Welfare properties of market exchange 4 Welfare properties of "jungle" exchange 5 Economies with production 6 Uncertainty in exchange 7 Externalities 8 Public goods 9 Compensation criteria 10 Fairness and the rawls criterion 11 ...

The Oxford handbook of public management

The public sector continues to play a strategic role across the world. The last thirty years have seen major shifts in approaches to public sector management in many different countries. There is also a fierce debate across academic disciplines about contemporary public administration/management: some ...

La calidad del gobierno

evaluación económica de las políticas públicas

Sin información perfecta, los ciudadanos y los responsables públicos toman decisiones periódicamente cuya ejecución demanda recursos económicos. La acción electoral y las decisiones de gobierno pueden ser más eficientes cuando sus protagonistas disponen de más y mejor información. Las consecuencias de estas decisiones, las alternativas ...

The calculus of retirement income

financial models for pension annuities and life insurance

The book introduces and develops the basic actuarial models and underlying pricing of life-contingent pension annuities and life insurance from a unique financial perspective. The ideas and techniques are then applied to the real-world problem of generating sustainable retirement income towards the end of the ...

The Oxford handbook of pensions and retirement income

"The Oxford Handbook of Pensions and Retirement Income" is the only comprehensive review available of the latest research, policy-related tools, analytical methods and techniques, and major theoretical frameworks and principles of pension and retirement income. Featuring over forty contributions from leading academic and professional experts ...

Organización de gobiernos y mercados

análisis de casos desde la Nueva Economía Institucional

La configuración institucional importa. Esta ha sido una de las expresiones que, desde la década de los 90, más han prodigado economistas teóricos, asesores económicos y decisores políticos. Los aspectos relacionados con la organización de unos u otros gobiernos y mercados constituyen factores clave para ...

Reforming early retirement in the USA, Europe, and Japan

Since the 1970s, early exit from work has become a major challenge in modern welfare states. Governments, employers, and unions alike once thought of early retirement as a peaceful solution to the economic problems of mass unemployment and industrial restructuring. Today, governments and international organizations ...

Motivation, agency, and public policy

of knights and knaves, pawns and queens

Can we rely on the altruism of professionals or the public service ethos to deliver good quality health and education services? And how should patients, parents, and pupils behave - as grateful recipients or active consumers? This book provides new answers to these questions - a milestone ...

The public sector value model

a new model for achieving high performance in the public service organizations

This book provides a new approach to understanding and improving performance and public value. This book presents the Public Service Value Model - an innovative, rigorous approach to defining public outcomes and quantifying results - to help readers understand and improve public service delivery. Filled with in-depth ...

Democratic constitutional design and public policy

analysis and evidence

Leading scholars in rational choice analysis present the public choice, new institutionalist, and new political economy perspectives on the political and economic effects of constitutional design and review the accumulating empirical evidence. The variety of constitutional designs found in democratic governments has important effects on ...

New foundations of cost-benefit analysis

Cost-benefit analysis (CBA) has been an important policy tool of government since the 1980s, when the Reagan administration ordered that all major new regulations be subjected to a rigorous test of whether their projected benefits would outweight their costs. Not surprisingly, CBA has been criticized ...

Restructuring retirement risks

This book posits that retirement security is the central policy concern of our time. A generation of 'Baby Boomers' is on the verge of retirement, yet pension systems confront crushing challenges, and governments often appear confused about which direction they should move in. Contributors to ...

The dynamics of public policy

theory and evidence

In The Dynamics of Public Policy, Adrian Kay sets out the crucial methodological, theoretical and empirical implications of two important trends in the social sciences: a frequently expressed ambition for analysis of 'movies not stills' and the regular observation that policy, politics and governance is ...

Public service performance

perspectives on measurement and management

The performance of governments around the globe is constantly in the spotlight, whether as a celebration or indictment of their activities. Providing evidence on strategies to improve the performance of public agencies is therefore essential to the practice of public management. This important contribution to ...

Déficit público y contabilidad nacional

el pacto de estabilidad y crecimiento

El objetivo ultimo que se pretende alcanzar con este trabajo es el estudio del pacto de estabilidad y crecimiento (PEC) desde la perspectiva de sus relaciones con la contabilidad nacional.