Re-examining montery and fiscal policy for the 21st century

This book provides a much-needed re-examination of monetary and fiscal policies, their application in the real world and their potential for macroeconomic policy in the 21st century. It provides a detailed discussion and critique of the #new consensus' in macroeconomics along with the monetary and ...

Las reformas fiscales en Europa

Política y técnicas tributarias

Las páginas que siguen pretenden ser básicamente un curso sobre impuestos, un conjunto de lecciones que explican de qué forma y con qué criterios se puede organizar la financiación del sector público. Su singularidad es que están concebidas pensando en un destinatario fundamental que es ...

The high cost of free parking

Free parking isn't really free. In fact, the average parking space costs more than the average car. Initially, developers pay for the required parking, but soon tenants do, and then their customers, and so on, until the cost of parking has diffused throughout the ...

El flat tax

una respuesta radical a la crisis impositiva

Durante los dos últimos decenios se han producido cambios sin precedentes en los sistemas impositivos de la mayoría de los países, con el fin primordial de remediar la crisis de la imposición, puesta de relieve por el rechazo social de un sistema tributario desprestigiado que ...

Evaluando reformas fiscales mediante el coste marginal de los fondos públicos

criterios analíticos y aplicaciones a España y otros países de la OCDE

Esta obra busca aportar información empírica sobre los efectos de las reformas tributarias en España, así como ofrecer una metodología simple para evaluar de modo agregado reformas fiscales complejas.El propósito general de la investigación es triple. En primer lugar, se analiza el concepto de ...

Taxation

an interdisciplinary approach

The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. Effective approaches to research problem definition and research method choice ...

Comentarios a los convenios para evitar la doble imposición y prevenir la evasión fiscal concluidos por España

(análisis a luz del Modelo de Convenio de la OCDE y de la legislación y jurisprudencia española)

Transfer pricing methods

an appications guide

PART ONE: UNDERSTANDING TRANSFER PRICING. Chapter 1. Practical Aspects of Transfer Pricing. Chapter 2. Business Facets of Transfer Pricing. Chapter 3. General Principles and Guidelines. Chapter 4. Transfer Pricing Basics. PART TWO: APPLYING SPECIFIC TRANSFER TECHNIQUES. Chapter 5. Comparable Uncontrolled Price Method, Resale Price Method ...

Convenio para evitar la doble imposición internacional entre España y México

Las implicaciones bilaterales entre España y México han sufrido un notable incremento desde la entrada en vigor del Tratado de Libre Comercio entre México y la Unión Europea. Hay que tener presente que México es el primer mercado potencial de España en Latinoamérica, y las ...

Fiscalidad Internacional

XLVIII Semana de Estudios de Derecho Financiero Madrid, 5 al 8 de noviembre de 2001

La XLVIII Semana de Estudios de Derecho Financiero se celebró en Madrid durante los días 5 al 8 de Noviembre de 2001, organizada por la Fundación para la Promoción de los Estudios Financieros y patrocinada por el Instituto de Estudios Fiscales. Los textos de las ...

The economy of Esteem

an essay on civil and political society

The text contends that people care about others' opinions of them and that the actions they take to raise the esteem they enjoy produce social patterns. They also point out that the actions taken to raise esteem affect individual economic behaviour.

Restoring fiscal sanity

how to balance the budget

America will face persistent, annual deficits of over half a trillion dollars over the next decade. If current policies continue, these deficits will slow economic growth, reduce household incomes, and impose enormous burdens on the next generation. To address the problem, a team of Brookings ...

Welfare economics

towards a more complete analysis

Yew Kwang Ng looks to make welfare economics more complete by discussing the recent inframarginal analysis of division of labour and by pushing welfare economics from the level of preference to that of happiness, making a reformulation of the foundation of public policy necessary. A ...

Exclusión social y estado del bienestar

Exclusión social y estado de bienestar.- Tendencias en la desigualdad de la renta.- Las políticas redistributivas.- La pobreza: problemas conceptuales y de medición.- Factores explicativos de la pobreza.- principales tendencias de la pobreza.- Las políticas contra la pobreza: conceptos básicos.- Las políticas contra la pobreza ...

When all else fails

government as the ultimate risk manager

Saving social security

a balanced approach

While everyone agrees that Social Security is a vital and necessary government program, there have been widely divergent plans for reforming it. Peter A. Diamond and Peter R. Orszag, two of the nation#s foremost economists, propose a reform plan that would rescue the program ...

Welfare state change

towards a Third Way?

Contents/contributors Part 1: Policy Contexts and Concepts 1 Rebecca Surender: Modern Challenges to the Welfare State and the Antecedents of the Third Way 2 Stuart White: Welfare Philosophy and the Third Way 3 Giuliano Bonoli and Martin Powell: One Third Way or Several? Part ...

Conflict and cooperation

institutional and behavioral economics

Allan Schmid#s innovative text, Conflict and Cooperation: Institutional and Behavioral Economics, investigates "the rules of the game," how institutions--both formal and informal--affect these rules, and how these rules are changed to serve competing interests. This text addresses both formal and informal institutions and the ...

Individual strategy and social structure

an evolutionary theory of institutions

Neoclassical economics as-sumes that people are highly rational and can reason their way through even the most complex economic problems. In Individual Strategy and Social Structure, Peyton Young argues for a more realistic view in which people have a limited understanding of their environment, are ...