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LA COMPLEJA COMPATIBILIZACIÓN DEL ESTABLECIMIENTO DE BENEFICIOS FISCALES POR MOTIVOS MEDIOAMBIENTALES CON EL PRINCIPIO DE IGUALDAD TRIBUTARIA (A propósito de la Sentencia del Tribunal Constitucional alemán de 20 de abril de 2004, sobre los impuestos ecológicos «Ókosteuer»)

open access: yesCrónica Tributaria, 2005
EL «DOBLE DIVIDENDO» O DOBLE FINALIDAD DE LOS IMPUESTOS ECOLÓGICOS. ANÁLISIS DE LA SENTENCIA DEL BVerfG: Planteamiento del problema y argumentos de los recurrentes. Los argumentos del Tribunal.
Violeta Ruiz Almendral
doaj  

Family Policies in Brazil: Continuity and Change in the Recent Democratic Era

open access: yesSocial Policy &Administration, Volume 59, Issue 6, Page 1042-1054, November 2025.
ABSTRACT The article identifies five key moments in Brazil's recent history related to family policies mapping both the continuities and changes in the last 30 years, as well as the possibility that policies may coexist in ways that either strengthen or weaken familialism and gender stereotypes.
Natália Sátyro   +2 more
wiley   +1 more source

Influences on cannabis policy design and adaptation in the American states

open access: yesPolicy Studies Journal, Volume 53, Issue 3, Page 723-746, August 2025.
Abstract Despite federal prohibitions, three‐quarters of states had implemented medical marijuana laws (MML) and one‐third had implemented recreational cannabis laws (RCL) by 2020. State policy designs varied considerably, and we focus on policy development and maturation in policy implementation, examining factors influencing design features of policy
Grant W. Neeley   +1 more
wiley   +1 more source

El impuesto predial en el marco del conflicto armado en Colombia: análisis de los alivios fiscales para víctimas del conflicto en Antioquia

open access: yesRevista de Derecho Fiscal, 2017
Teniendo en cuenta el gran número de víctimas del conflicto armado, que han perdido sus tierras a raíz del conflicto armado, el presente texto pretende realizar un inventario de las principales normas que regulan beneficios fiscales en materia de ...
Julián Alberto Zambrano Sánchez
doaj   +1 more source

Narrative power in electoral autocracies: The policy narrative behind the success of a pension movement

open access: yesPolicy Studies Journal, Volume 53, Issue 2, Page 328-348, May 2025.
Abstract How did a pension movement construct its narrative around pension age, shaping its structure and content to influence policy change in an electoral autocracy? This article delves into the campaign of the Turkish pension movement, a single‐issue movement self‐identifying as “people stuck in the pension age barrier” [emeklilikte yaşa takılanlar (
Elifcan Celebi, Volkan Yilmaz
wiley   +1 more source

Spatial predictors of landowners' engagement in the restoration of the Brazilian Atlantic Forest

open access: yesPeople and Nature, Volume 7, Issue 1, Page 247-264, January 2025.
Abstract Forest restoration can potentially contribute to multiple global sustainable development goals. Yet, little is known about the factors associated with local actors' choice to engage in restoration, limiting the development of effective scaling strategies.
Thomas Pienkowski   +8 more
wiley   +1 more source

Normatividad Fiscal y Agricultura de Exportación: El Caso del Jitomate en Metepec, Hidalgo

open access: yesCiencias Administrativas Teoría y Praxis
La agricultura constituye una actividad estratégica para el desarrollo económico de México y para el fortalecimiento de la seguridad alimentaria. En el estado de Hidalgo, el jitomate se encuentra entre los cultivos de mayor relevancia, destacando el ...
Eleazar Villegas González   +2 more
doaj   +1 more source

Understanding clerical decisions in granting social assistance: Insights from national social security officials in Brazil

open access: yesInternational Social Security Review, Volume 78, Issue 1, Page 29-56, January/March 2025.
Abstract Street‐level professionals, such as social workers, shape policy implementation by exerting discretion. However, it remains unclear how other street‐level bureaucrats (SLBs), who are not considered to hold a professional status and who perform highly regulated activities, can do the same. Even though the decision‐making leeway of these SLBs is
Luiz Alonso de Andrade, Elias Pekkola
wiley   +1 more source

Balancing policy objectives: Cambodia's COVID‐19 emergency cash assistance scheme for workers

open access: yesPolitics &Policy, Volume 52, Issue 5, Page 918-934, October 2024.
Abstract Welfare programs in emerging economies are, in most cases, highly selective. This article illustrates this point by exploring Cambodia's emergency cash assistance scheme coverage for workers affected by the COVID‐19 pandemic. Drawing on policy analysis and interviews with government officials, industry representatives, and garment and tourism ...
Soksamphoas Im, Michele Ford
wiley   +1 more source

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