Local governance in developing countries demonstrates many problems related to financial sources and good governance of their finances. Local Self-Government (LSG) units in the Republic of North Macedonia are very small which results in a lack of capabilities to raise enough funds to offer delegated services. The local government in the Republic of North Macedonia centralizes almost all public finance. Local budgets depend heavily on state transfers and donations from the central budget. The lack of funds remained a crucial problem (...) even though there were some attempts for the decentralization process. Practically, governments in many of the local governments in North Macedonia could not secure their resources. In this way, they could come with specific charges, but all taxes are decided by the central government. The practice showed that local governments before borrowing needs to be approved by the Ministry of Finance. The Republic of North Macedonia as a potential candidate to join the European Union should make several changes regarding the legislation during the process of accession to benefit from being a small candidate country. The main aim of this paper is to investigate alternative financial sources such are Municipal Bonds, Partnership Sukuk securities, and PPP. Unfortunately, many financial alternatives have not been able to be implemented due to failures in reforms and good financial governance. But they remain an open opportunity for developing a local government in the future. (shrink)

'This book is an excellent, theoretically sound and politically relevant reader', Professor Wolfschaefer, Universitat des Bundeswehr, Hamburg 'Up to date complete overview of European monetary and fiscal policy issues. Highly readable, good mix of theory and data' 'I think the book contains a wealth of useful, precise information, presented in a straightforward, readable way in a quintessentially comparative perspective', Dr M Mclean, Royal Holloway University 'Excellent treatment - quite comprehensive, full references, accessible for non-economists', Charlotte Bretherton, Liverpool John Moores (...) Univesity 'A useful addition to student literature', MJ Macmillan, Exeter University 'This is a top class book and does not limit itself to assessing the adequacy of the European political economy to the precepts of advanced monetary economics...This book is an excellent tool for teaching EMU economics, and raising the level of EMU economics in the reaserch-field of international political economy. Students and scholars will appreciate the explicit assessment the authors make of complex economic issues, and their unbiased stance in the study of EMU economic and political interplay.' Miriam L.Campamella, Jean Monnet Professor, Faculty of Political Science, University of Turin. ECSA Review, Winter 2001This textbook offers a fresh and comprehensive examination of European monetary and fiscal policy in the third stage of Economic and Monetary Union. Professors Eijffinger and de Haan give a brief history of European economic integration before the transition to EMU, and continue with a comprehensive analysis of institutions, legislation, and policies. Their analysis includes the functions and goals of the European Central Bank, the Treaty on European Union, the Stability and Growth Pact, and the harmonization of taxes. Other topics discussed include the targets and instruments of European monetary policy, the integration of European financial markets, and the competition between financial institutions in Europe. (shrink)

When the first Conte government began converting the Five Star Movement and Lega’s manifestos into expenditure items for the 2019 budget law, it quickly became obvious that Italy’s macroeconomic po...

In an era of fiscal austerity and dualization of social protection, has organized labor become increasingly split along skill and industry lines? Against recent political science accounts of trade union involvement in social policymaking, this paper argues that, in the specific area of pensions, unions representing high-skilled workers and the core industrial sectors of the economy have paradoxically been led to increase their cooperation with unions representing the less privileged segments of labor, in order to improve coverage of (...) private pensions across the board. These unions’ motivations for doing so and the strategies they have employed have nonetheless differed according to the preexisting institutional design of domestic pension systems. The argument is supported with case studies of British, French, German, and Belgian unions’ involvement in contemporary pension reform. (shrink)

El presente artículo tiene como objetivo reconstruir las relaciones de la fracción de la burguesía nacional representada por la Unión Industrial Argentina y el Estado Nacional entre 1966 y 1969. Es decir, comprender el plan de acción llevado a cabo ante el gobierno llamado “Revolución Argentina”, liderado por Juan Carlos Onganía. Para ello, examinaremos las líneas rectoras de la institución en materia salarial, arancelaria, fiscal, macroeconómica y política. Analizaremos entonces la intervención de la entidad durante el gobierno de Onganía, (...) como parte integrante del mismo. Observaremos qué propuestas elevaron en cada momento y qué discusiones sostuvieron con las autoridades vigentes. (shrink)

The economic and debt crisis threaten many eurozone countries and the very existence of the common currency, the euro. The crisis has meant that some special mechanisms have had to be created (EFSF, ESM) and the introduction of special procedures in heavily indebted countries. The deepening of the crisis and the economic recession in the euro area have resulted in the growth of nationalism and anti-European sentiments in EU member states. Resolving the crisis, however, requires further convergence of the eurozone (...) countries, the formation of a fiscal union and a banking union. At the same time, the crisis has shown that the grand theories of European integration, neo-functionalism and liberal intergovernmentalism, have failed to provide answers to the questions raised by the crisis, and this has led to the growing importance of social constructivism. (shrink)

ABSTRACT In Europe’s Crisis of Legitimacy: Governing by Rules and Ruling by Numbers in the Eurozone, Vivien Schmidt authoritatively charts how the European Union weathered the crisis of its single currency in the 2010s, gradually moving from fiscal austerity and structural reform to a more systemic solution and flexible interpretation of the euro’s governing rules. Using a discursive institutionalist approach in combination with a “systems theory” understanding of democratic decision making, Schmidt persuasively argues that we need to look (...) at the euro problem as a fundamentally political problem that lacked democratic legitimacy as long as technocrats were in charge of policy solutions. Schmidt argues that the euro crisis needs to be broached from the point of view of the E.U.’s split-level legitimacy as well as the growing politicization of E.U. governance in an era of increasing populism and rising Euroskepticism. Schmidt’s application of discursive institutionalism allows readers to judge for themselves whose and which ideas mattered, why and in what way they were implemented, and how they gradually evolved over time. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

The traditional understanding of coercion as exemplified by the use of force and violence to constrain the actions of agents has been challenged by theories that describe coercion instead in terms of the pressure it puts on some agents to act or refrain from acting. Building on earlier work defending the traditional understanding and rejecting the ‘pressure’ accounts of coercion, I argue in this paper that the traditional understanding of coercion, which I dub ‘coercion as enforcement’, provides a helpful analytic (...) tool for identifying coercion in peripheral cases, and thereby supporting the theoretical implications that are supposed to follow from the claim that someone has been coerced. In particular I analyze the coerciveness of the practices of credit-card issuers and institutions of higher education, and the demands by Greece’s creditors that the Greek government institute fiscal austerity, or else leave the European Monetary Union. (shrink)

Written by four recognized experts with senior experience in research and government, this text is the first comprehensive survival kit for students and practitioners of economic policy. It is set to become an indispensable resource for everyone involved or interested in modern economic policy. Academic scholars willing to engage in policy discussions and students at graduate or advanced undergraduate levels will find it an essential bridge to the policy world. What makes the book unique is that it combines like no (...) other, facts-based analysis, state-of-the art theories and models, and insights from first-hand policy experience at national and international levels. The book has grown out of ten years of experience teaching economic policy at the graduate level. It provides an intellectually coherent framework to understand the potentialities and limits of economic policy. It addresses positive dimensions, normative dimensions and political-economy constraints. It fills an important gap by reconciling in each major policy area stylized facts of recent economic history, key questions faced by contemporary policymakers, and essential lessons from theory which are captured and explained in a clear, concise, and self-contained way. All major areas of domestic and international policymaking are covered: fiscal policy, monetary policy, international finance and exchange-rate policy, tax policy, and long-term growth policies. The book concludes with a special chapter on the lessons of the financial crisis. The authors are intellectually non-partisan and they draw examples from various countries and experiences; from emerging markets to developing economies, shedding light when necessary on local specificities such as European Union rules and instruments. Economic Policy: Theory and Practice is the essential guide to economic policy in the new post-crisis context. (shrink)

Family farming became a major social force in the Federal Republic following World War II. Several political, economic and social factors facilitated the development of a unified political representation within the farm sector. The German Farmers Union (Deutscher Bauernverband) became the main representative of the farm sector. Its platform included the preservation of family farms and it attempted to realize this goal through the promotion of commodity price support policies. Political support for these programs was legitimized with the elaboration (...) of a system of values espousing the positive qualities of family farms. Price support policies were opposed by free market advocates with an alternative system of values that fundamentally contradicted those of family farm advocates. Although commodity price supports promoted by partisans of family farming dominated agricultural policy formation in the 1950s and 1960s, fiscal crisis in the EEC and economic differentation within the farm sector began to undermine the position of family farming as a social force. But economic stagnation also prevented the free market position from gaining dominance. Economic differentiation within the farm sector has had an important regional dimension, and this has served as a basis for policy compromise. Economic changes over the post-WWII period have undermined the family farm as a social force. Nevertheless, values associated with family farming continue to have a place in agricultural policy. However, family farming is valued less as an end in itself, and more as a means to the realization of more practical ends such as the preservation of rural landscapes for recreational purposes. (shrink)

Background: As a non–European Union member state, Albania is increasingly orienting itself on Western models regarding human rights, patient rights, and legal regulations for healthcare. Due to its limited fiscal and legal power, enforcing legal and ethical regulations poses a major problem. Aim: The aim of this study is to investigate nurse’s knowledge and experiences regarding ethical and legal issues in Albanian elder care in state-funded and privately run institutions. Research design: The study was conducted using an inductive (...) and qualitative design, utilizing a focused ethnographic approach, based on Roper and Shapira’s framework. Method: Data were collected between June 2017 and September 2018 using participant observation, field notes, and semi-structured interviews with 15 nurses in seven different elder care institutions. In total, 100 h of observation and 15 interviews were performed. Data analysis was based on Mayring’s qualitative content analysis. Ethical consideration: The approval for the study was obtained from UMIT—The Health and Life Sciences University, Austria. Findings: The findings of the study fell into the following main categories: “Everyday care issues,” “End-of-life issues,” “Legal issues,” and “Ethical-legal education and conflicts.” Discussion: The participants reported many ethical and legal issues when describing their everyday challenges and displayed a strong lack of ethical and legal education. Despite a wide spectrum in the quality of care between private and state-funded nursing homes, older people mostly do not know their own diagnosis. Conclusion: This study indicates that further ethical and legal education is needed. Furthermore, nurses need to be better prepared for ethical conflicts with families, as strengthening patient rights could come into conflict with traditional rights of the Albanian family. (shrink)

Since the late 1990s, a consensus has emerged among scholars of the post-communist transitions that an enfeebled state is not an asset but a liability to a transition economy. Moreover, it is now accepted that underdeveloped fiscal capacity is a leading cause of state weakness in Eastern Europe and the former Soviet Union. This article compares the alternative revenue extraction strategies developed by state leaders in post-communist Poland and Russia. It stresses political institutional constraints to explain why Poland (...) opted for a social pact with labor over household incomes, while Russia developed a system of elite bargaining over corporate profits. (shrink)

Since the late 1990s, a consensus has emerged among scholars of the post-communist transitions that an enfeebled state is not an asset but a liability to a transition economy. Moreover, it is now accepted that underdeveloped fiscal capacity is a leading cause of state weakness in Eastern Europe and the former Soviet Union. This article compares the alternative revenue extraction strategies developed by state leaders in post-communist Poland and Russia. It stresses political institutional constraints to explain why Poland (...) opted for a social pact with labor over household incomes, while Russia developed a system of elite bargaining over corporate profits. (shrink)

The most disturbing aspects of the growth of underground economies are the interrelated problems of unreported and unrecorded income. A large and growing underground economy can thwart fiscal efforts to establish budget balance and may significantly undermine the veracity of a nation's economic information system. The notion that economic information is itself endogenous raises the possibility that at least part of the economic malaise observed in most Western nations during the past two decades is essentially the result of a (...) statistical illusion. The essays in this 1989 volume examine the problems of defining, measuring and understanding the implications of the underground economies that have emerged in many of the world's developed nations. Empirical chapters examine the conceptual problems of how to measure a phenomenon that attempts to defy detection. Alternative measurement procedures are evaluated. Specific studies are included for the United States, the Netherlands, the United Kingdom, Germany, Sweden, Italy, Norway, Canada, France, the Soviet Union and Hungary. (shrink)

The Christian-democrat/socialist government Martens IV resigned at the end ofMarch 1981, because the socialist party could not agree with an urgency plan to reorganize the public finances. Mark Eyskens, Minister of Finance in that cabinet, put together a new government as soon as April 6 of the same year. He succeeded as Prime Minister while all the other resigning ministers remained in their function. Minister Robert Vandeputte, an extra-parlementarian and honorary governor of the Central Bank, became the new Minister of (...) Finance. Like the preceding governments, the Eyskens cabinet was strongly hampered by deep mistrust between the coalition partners, opposing views between the two communities of Belgium and by disagreements about the way to deal with the socio-economic crisis.The Eyskens cabinet was particularly confronted with the organization of the restructured steelmill Cockerill-Sambre and with the absolute low point of the economic crisis. The budget was strongly affected by the increasing unemployment benefits and the collapse of the fiscal revenues. Due to the continuing protest of the trade unions, Mark Eyskens did not succeed to adapt the automatic wage indexation in order to improve the competitive position ofthe Belgian enterprises. He did however manage to prevent the devaluation of the Belgian franc, which had come under pressure regularly on the financial markets.By the middle of September 1981 the Eyskens government fell as a result of disagreements between the coalition partners about the financing ofthe money loosing steelmill Cockerill-Sambre in Wallonia. Parliamentary elections were advanced to November 8, 1981. The Christiandemocrats lost a considerable number of seats. A Christian-democrat/liberal cabinet, again headed by Wilfried Martens, emerged by mid December. It would carry out a neoliberal policy. Mark Eyskens became the Minister of Economicaffairs in the new government. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Continental and Feminist Philosophical PedagogiesConditionsSina KramerIn thinking through what it means to teach continental and feminist philosophy, I keep coming back to a somewhat enigmatic line from Adorno’s essay, “Why Still Philosophy?”: “Because philosophy is good for nothing, it is not yet obsolete” (Adorno 2005, 15). I believe that this dialectical aphorism has everything to do with the conditions under which we as teachers practice philosophy today, and continental (...) and feminist philosophy in particular.On the one hand, Adorno’s remark is made in the context of the specific conditions—political, economic, philosophical, etc.—of his own time. On the other hand, Adorno writes that if philosophy is still necessary (and we should always take seriously this “if,” as well as the “not yet” of the quote above) then it is for the same reasons that philosophy has always been necessary: as critique. Philosophy is thus both spatially and temporally specific in that it plays particular roles in particular places and times, and it is universal in that its operation as critique has always been the same. We must therefore spell out the particular conditions of our historical moment in order for philosophy to play the critical role that it has purportedly always played. What are the conditions under which we teach continental and feminist philosophy today?I would point here to a few phenomena. First, President Barack Obama announced in his 2011 “State of the Union” address that in order for America to “win the future” we must invest in education, to reach the goal of having the [End Page 68] highest proportion of college graduates in the world by the end of the decade (Obama 2011). The president described investment in education as part of the larger of goal of supporting the competitive advantage of American workers. The president cast education in entirely economic terms: a greater quantity of graduates for the sake of a more economically prosperous nation.At the same time, some universities, especially those that depend in part upon dwindling state resources, have chosen to cut programs in the humanities in general or in philosophy in particular: at UNLV, at the University of Louisiana at Lafayette, or at Middlesex University.1 Under the logic of fiscal austerity, universities are deciding that they can no longer “afford” to keep departments that are losing money or, which may amount to the same thing, programs that are no longer central to the mission of the university.Finally, recent research indicates that only about one-third of all teachers in higher education in the United States are tenured or on the tenure track; teaching has been farmed out, outsourced, or subcontracted to a contingent labor force with less job security, lower wages, and fewer benefits than those on the tenure track.2 And shortly after the president’s “State of the Union” address, the book Academically Adrift and accompanying articles in the Chronicle of Higher Education and the New York Times argued that college students are learning less, according to measurable metrics, even as they are paying more—that is, going into greater debt—for a degree that is less and less a guarantee of a stable middle-class income (Arum and Roksa 2011; Glenn 2011a, 2011b).In his dialectical aphorism, Adorno seems to set up a contradiction between philosophy and utility, between learning as an end in itself, and learning as an instrument toward some other end—a contradiction that goes back as far as philosophy’s stories about its own origins, to Thales and the olive-press. But this contradiction must be examined in each context in which it is raised. For instance, W. E. B. Du Bois seems to set up the same contradiction in The Souls of Black Folk, when he writes that “the true college will ever have one goal: not to earn meat, but to know the end and aim of that life which meat nourishes” (Du Bois 1997, 86). While this seems like the statement of a universal truth, it must be understood in the context of the larger argument in Souls, in which Du Bois argues that black people have a right to an education as... (shrink)

The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally centralised, (...) although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates. In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.Les pays scandinaves, Danemark, Norvège et Suède présentent des similitudes sur beaucoup de points et notamment sur le plan de l’organisation de la base administrative : une division sans relation utilitaire fédérale entre l’Etat, les régions et les municipalités. Dans ces trois pays, les régions et les municipalités lèvent une large part de leurs propres revenus qui sont alors augmentés par les subventions du gouvernement.De plus, le gouvernement central redistribue de larges sommes de revenus collectés localement entre les municipalités et les régions respectivement, ce qui gêne sérieusement l’autonomie budgétaire locale. Les questions fiscales sont généralement centralisées, bien que les gouvernements locaux, à des degrés divers, jouent un rôle dans la collecte des impôts aussi bien que dans la fixation des taux d’impositions locales. Au Danemark et en Norvège tout comme en Suède, l’organisation administrative n’a pas été capable de prévenir une augmentation massive des dépenses publiques locales dans les dernières années du 20ème siècle. (shrink)

In this highly original and accessible book, one of our leading philosophers of religion seeks to answer this question by analyzing the several states of mystic union as they are described and explained in the classical primary literature ...

Fiscal equivalence in the public administration of justice requires local police and courts to be financed exclusively by the populations that benefit from their services. Within a polycentric framework, broad based taxation to achieve fiscal equivalence is a desirable principle of public finance because it conceptually allows for the provision of justice to be determined by constituent’s preferences, and increases the political accountability of service providers to constituents. However, the overproduction of justice services can readily occur when the (...) benefits of the justice system are not enjoyed equally. Paradoxically, the same properties that make fiscal equivalence desirable by imposing restraint and control between constituents and local government also create internal pressures for agents of the state to engage in predatory, revenue-generating behavior. (shrink)

The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of fiscal federalism. The purpose of this article is to examine the impact of the pandemic crisis on the fiscal relations taking place between different levels of public authority (intergovernmental relations – IGR), considered in the context of the decentralization of the public finance system and the associated distribution of public functions and (...) resources. The article refers to the model features of these relationships, as defined in the theory of fiscal federalism. It also examined the responses of European countries to the negative effects of the COVID-19 crisis, taken within the framework of the IGR, in order to limit the negative effects of the pandemic at different stages. An attempt was also made to answer the question of how the current pandemic crisis may change the multilevel governance (MLG) patterns set forth in the doctrine. The Polish public finance system was used as an example for detailed analysis in this regard. (shrink)

Belgian municipalities rely heavily on surcharges on national income taxes as a source of income. In a context offederal government, such taxes create "fiscal externalities": decisions at one level of government affect the welfare at other levels. We focus on one such interdependency: EC-civil servants are not subject to national incame taxation. We show that this federal decision has far reaching budgetary effectsfor the municipalities where these people reside. Apart from its budgetary impact, this situation also baspolitical and social (...) relevance. (shrink)

Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons have retained the ultimate power of deciding tax questions, and hence not only to limit the Federal level of the State to about 1/3 of total public expenditure, but also to retain absolute power to set their own levels of taxation. Furthermore, citizens can launch referenda on tax issues at any level of government.Fiscal competition between cantons (...) should therefore be easy to spot, resulting in lower tax cantons enjoying higher economic growth, or in a “race to the bottom” with lower tax cantons offering a lower level of public services. In fact, neither of these hypotheses is confirmed. This leads the author to suggest a third hypothesis based on public choice theory. The author suggests that the classical and the public choice hypotheses cancel each other out, leaving a mixed picture. The article ends with some reflexions on the implications of the Swiss experience for fiscal harmonization at a European level.La Suisse offre un véritable laboratoire pour tester plusieurs hypothèses de concurrence fiscale en raison de son système fiscal extrêmement décentralisé. Vingt six cantons ont conservé le pouvoir suprême de décider les questions fiscales et, donc, non seulement de limiter le niveau fédéral de l’Etat à 1/3 des dépenses publiques totales, mais aussi de conserver le pouvoir absolu pour fixer leurs propres niveaux de taxation. De plus, les habitants peuvent lancer des référendums en matière fiscale à tout niveau du gouvernement.La concurrence fiscale entre les cantons devrait être par conséquent plus facile à repérer, les cantons les moins imposés ayant une croissance économique supérieure, ou en un « nivellement par le bas » face aux cantons les moins imposés offrant un niveau inférieur de services publics. En fait, aucune de ces hypothèses n’est confirmée. Cela conduit l’auteur à suggérer une troisième hypothèse basée sur la théorie des décisions publiques. L’auteur suggère que les hypothèses classiques et celles des décisions publiques se neutralisent l’une l’autre, laissant place à un modèle mixte. L’article se termine par quelques réflexions quant aux implications de l’expérience Suisse pour une harmonisation fiscale au niveau européen. (shrink)

In 2015, the U.S. Supreme Court issued its ruling on the Patient Protection and Affordable Care Act (ACA). Among other things, it found that states may refuse to expand Medicaid to all individuals earning less than 133% of the federal poverty line. In this article, I evaluate the strongest conservative objection to the Medicaid expansion, which runs as follows: "Defenders of the ACA promised that the Medicaid expansion (and all other parts of the ACA) would be paid for with compensating (...) cuts. However, it’s arguable that that claim is false and that the government is likely to follow its well-worn pattern of charging at least some of the increased spending to the national debt. Debt is already at dangerous levels, and adding to it increases the risk of a serious fiscal crisis. We should therefore oppose the Medicaid expansion." After laying out this argument, I evaluate its central claims and draw three main conclusions. First, some people could reasonably believe the assumptions behind the fiscal objection, and thus reasonably oppose the Medicaid expansion as well. Second, despite the fact that reasonable critics could hold those assumptions, most critics do not, and so they should not reject the Medicaid expansion on these fiscal grounds. Third, supporters of the ACA and the Medicaid expansion can reasonably reject the assumptions behind the fiscal objection, and thus the objection itself. (shrink)

Resumen. A la Sociedad Cooperativa, se le distingue por ser una sociedad mercantil con ciertas particularidades a diferencia de los demás tipos de sociedades, tan es así que se rige por su legislación especial. En los últimos años en México, se ha detectado un incremento de sociedades cooperativas dedicadas al suministro de personal, toda vez que el esquema fue considerado por algunos especialistas fiscales como una alternativa para las empresas que buscan disminuir sus cargas impositivas derivadas de las relaciones laborales. (...) Dicho esquema básicamente consiste en transferir a los trabajadores de las empresas a la sociedad cooperativa, los cuales al ser registrados como socios, las remuneraciones que estos perciben son bajo el concepto de previsión social; en lugar de salarios evitando así la retención y pago del Impuesto Sobre la Renta correspondiente. Con motivo de lo anterior, en la presente investigación se analizan y califican los aspectos más relevantes del asunto.Palabras claves. Sociedad cooperativa, evasión fiscal, outsourcing, previsión social.. A cooperative society is distinguished as a corporation with certain features unlike other types of companies, so much so that is governed by a special legislation. In recent years Mexico has seen an increase of cooperative societies dedicated to supply services, since the scheme was considered by some experts as an alternative tax for companies seeking to lower their tax burdens resulting from relations. This scheme basically consists of transferring workers from companies to the cooperative, which when registered as members the remuneration that they perceive are under the concept of social welfare, instead of avoiding wage withholding and payment of VAT Income for. On the occasion of the above, this research analyzes and scored the most relevant aspects of the case. (shrink)

O artigo discute os efeitos que a globalização e a existência de empresas transnacionais apresentam sobre o desenvolvimento econômico nacional. Objetiva-se discutir o papel do Estado neste novo cenário e como a regulação e políticas fiscais que aproximem o cidadão dos objetivos do Estado, aliadas à função sócio-solidária das empresas, podem auxiliar no desenvolvimento. O método é o dedutivo e a pesquisa se baseia em revisão bibliográfica. Verifica-se que políticas como o Nota fiscal Paulista e a “empresa pró-Ética” foram (...) apresentados como políticas públicas discricionárias que objetivam o desenvolvimento e cobram das empresas sua participação para a construção do mesmo. (shrink)

The article uncovers an inherent link between philosophy and political economy. Application of the dialectical analytical framework to economics opens up distinctly innovative opportunities in social policy and theoretical advancements. Evolutionary understanding of a phenomenon in its totality rather than its break up into seemingly unrelated bits is crucial. Such analysis is capable of offering an all encompassing scientific explanation of the social and economic transformations taking place in modern times. To ensure sustained and socially fair growth, a proactive (...) class='Hi'>fiscal involvement is called upon in the areas of a)infrastructure, b) human capital [i.e. education and healthcare] and c) labor migration. Innovative approaches to fiscal policy focus on Infrastructure Development Fund, Strategic Learning Systems, Migration Development Bank, involvement of the Diaspora mechanism and Sovereign Diaspora Bond program [managed viaState–Diaspora Supervisory Boards] to support developmental initiatives. A policy prescription cannot be a “one-fits-all measure.” Considerations of individuality of country specific development patterns as well as the need for understanding history and evolution of the economy, i.e. society, evolve in the dialectical analysis ofphilosophic and economic identity of the totality of social change. This prompts innovative fiscal policy in adequate balance with monetary policy and other development tools. (shrink)

De unione Verbi incarnati est sans doute celle des Questions disputees qui a suscite parmi les disciples de saint Thomas d'Aquin les plus apres controverses. Seule en effet, elle mentionne, a cote de l'unique esse personnel du Christ, un autre etre de ce suppot, correspondant a la nature humaine. Comment concilier cette affirmation avec la doctrine thomasienne de l'unite d'etre substantiel? Et ne risque-t-elle pas de remettre en cause l'unite ontologique du Christ, et par la de detruire Jesus? Mais au-dela (...) de ces controverses, notre QuAestio revele l'emerveillement d'un contemplatif fascine par la nouveaute ineffable de l'Incarnation. 2000 ans apres la naissance du Christ, cette oeuvre puissante, publiee pour la premiere fois en edition latin-francais, ne pourra manquer de susciter un ardent interet. (shrink)

While unionization is usually evaluated as an aspect of freedom of association—the idea being that workers have the right to associate and form unions if they want and have an equal right not to do so if they don't, I argue that this is a mistake. Instead of merely allowing unions to form or not depending on the preferences of workers, I argue that unions are a basic and therefore necessary institution of a just society. After analyzing and criticizing the (...) schema developed by John Rawls for evaluating what constitutes a basic institution, I introduce a new principle that allows us to determine what should be considered a basic institution in the context of our existing social institutions and practices. I then apply this principle to unionization, and argue that while unions are subject to post-institutional regulation, just like firms are, their existence is demanded by pre-institutional principles of equality and liberty and therefore not optional. Not only are union shops consistent with our deepest moral principles, including our commitment to liberty, that commitment, when properly understood, actually requires that unionization be universal. (shrink)

The reorganization of taxation within the territory under the Crown of Aragon, which was undertaken alfter the War of Succession, was performed at a period of economic difficulties and coincided with radical political change. It was therefore not unopposed. The study of the Peñiscola Revolt in 1715 is important for three main reasons: the opposition to taxation which fuelled it; the demands for a retum to the municipal organization of the period of the "fuero"; and the fact that it arose (...) in one of the Valencian towns which had proved most loyal to Philip V during the War of Succession. (shrink)

When reading contemporary theories of distributive justice, one could easily get the impression that questions of fiscal design are normatively speaking merely instrumental for realizing the distributive ideal. Once the overall conception of justice is settled upon, questions of how the state should arrange its institutions and policies are settled if they effectively and efficiently promote the preferred distribution. I argue that such pure instrumentalism is mistaken in the context of fiscal policy. As a result, there is nothing (...) problematic or morally arbitrary about accepting domain-specific principles of fiscal justice. (shrink)