Intergovernmental fiscal transfers

principles and practice

The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity in public service provision and accountable local governance. This book is a comprehensive and informative guide for practitioners and scholars on the design and practices of intergovernmental fiscal transfers worldwide. It ...

El control del gasto bajo un prisma de gestión pública

análisis teórico y aplicaciones a la IGAE

Sociología de la hacienda pública

La Sociología financiera o Sociología de la Hacienda Pública es la disciplina que estudia la realidad y la cultura fiscal de un país en un contexto histórico y político concretos. A su vez, se podría decir que la cultura fiscal es el conjunto de valores ...

Modelling tax revenue growth

This book demonstrates how the reliable measurement of growth in tax revenues, both for a tax system and for its component taxes, is important for the design of tax policy. The need for discretionary changes in tax parameters (such as tax rates, income thresholds and ...

The political economy of fiscal policy

public deficits, volatility, and growth

One of the most striking macroeconomic developments during the last three decades is the rise and persistence of large fiscal deficits in a number of countries. Despite recent major fiscal reforms around the world, many countries suffer from recurrent large fiscal imbalances that often reflect ...

Monetary and fiscal policies in the Euro Area

This book studies the interactions between monetary and fiscal policies in the euro area. It carefully discusses the process of policy competition and the structure of policy cooperation. As to policy competition, the focus is on competition between the European central bank, the American central ...

The challenges of tax reform in a global economy

Table of Contents: Ch. 1 Thinking about tax reform in the emerging global economy by James Alm and Jorge Martinez-Vazquez and Mark Rider Ch. 2 Taxation and income distribution : myth and realities by Arnold C. Harberger Ch. 3 Trade-offs between targeting and simplicity : lessons from ...

Hamilton's Paradox

the promise and peril of fiscal federalism

As new federations take shape and old ones are revived around the world, a difficult challenge is to create incentives for fiscal discipline. A key question is whether a politically-motivated central government can credibly commit not to bail out subnational governments in times of crisis ...

IRPF ¿simple reforma o cambio de modelo?

(Revista Cuadernos de Información Económica, Nº190, año 2006)

The macroeconomics of fiscal policy

Leading academics and former policy makers assess the effectiveness of post-war American fiscal policy as questions about the role of fiscal policy once again come to the forefront of economic research and debate. The post- World War II emphasis on activist fiscal policy for short-term ...

Welfare, incentives, and taxation

Nobel Prize-winning economist, James Mirrlees is one of the world's leading figures in welfare, development, and public sector economics. This volume brings together for the first time twenty-three of his seminal papers on welfare economics, tax theory, public expenditure, contract theory, growth theory, and ...

Políticas públicas y distribución de la Renta

Ed. Jesús Ruiz-Huerta Carbonell. Esta obra examina las principales políticas de bienestar en España: bienes preferentes (educación, sanidad y vivienda), transferencias monetarias (pensiones y prestaciones contra la pobreza) y sistema impositivo. A través de los dieciséis capítulos que componen este libro se explora la influencia ...

Fiscal policy surveillance in Europe

The Stability and Growth Pact provides for the systematic surveillance of the fiscal policies of a large and heterogeneous group of twenty-five EU Member States. On this basis, this book provides a comprehensive overview of central themes in current fiscal policy, including the impact of ...

Il debito pubblico

Nel contrarre un debito pubblico i governi possono essere spinti dalle migliori intenzioni di favorire lo sviluppo economico, ma la struttura della spesa e dell'entrata possono risultare tali da vanificarle. Questo volume, qui presentato in edizione aggiornata, spiega i meccanismi che portano alla formazione ...

Taxation, wage bargaining, and unemployment

Why were European economies able to pursue the simultaneous commitment to full employment and welfare state expansion during the first decades of the postwar period and why did this virtuous relationship break down during recent decades? This book provides an answer to this question, by ...

Death by a thousand cuts

the fight over taxing inherited wealth

This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in ...

Handbook of fiscal federalism

This major new Handbook addresses fiscal relations between different levels of government under the general rubric of #fiscal federalism#, providing a review of the latest literature as well as an invaluable guide for practitioners and policy makers seeking informed policy options. The contributors include leading ...

Tax policy and labor market performance

This work talks about the effect of tax policies and welfare state incentives on the performance of the labor market: theoretical and empirical analyses by leading European and American economists. High unemployment in many European OECD countries has been attributed to factors ranging from rigid ...

Tax policy and the economy 20

national bureau of economic research

This "NBER" series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twentieth anniversary volume addresses issues relevant to ...

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 ...