Results 11 to 20 of about 61,118 (79)

Los ingresos y gastos procedentes de las rentas provinciales, 1768-1784 [PDF]

open access: yes, 2002
Editada en la Fundación Empresa PúblicaLas rentas provinciales eran un grupo de impuestos, en su mayor parte indirectos, que proporcionaron una parte importante de las recaudaciones de la real hacienda y que han sido criticadas sobre todo por ser un ...
Anes Álvarez   +47 more
core   +14 more sources

China's Internet sector reforms and the rise of ESG in the state techno‐nationalist agenda

open access: yesPolicy &Internet, Volume 15, Issue 4, Page 646-664, December 2023., 2023
Abstract From 2020 onward, sweeping reforms were implemented in China's domestic Internet sector that stirred debate about its future. Analyzing all Chinese government policies and penalties issued on domestic Internet enterprises from 2020 to 2022, this article provides the first systematic account of the authoritative themes that guided the design of
Anson Au
wiley   +1 more source

Fighting vacation rental tax evasion through warnings to potential evaders

open access: yesReal Estate Economics, Volume 51, Issue 6, Page 1437-1466, November 2023., 2023
Abstract This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item ...
Julio López‐Laborda   +2 more
wiley   +1 more source

Do you know to whom you pay your taxes? The case of decentralised Spain

open access: yesSocial Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023
Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda   +2 more
wiley   +1 more source

A legal assessment of private land conservation in South America

open access: yesConservation Biology, Volume 37, Issue 4, August 2023., 2023
Abstract Privately protected areas (PPAs) are a potentially innovative conservation tool. Legal recognition is necessary for their success, especially where there are institutional challenges to nature conservation, such as in South America. Although PPAs have increased in South America since the early 2000s, there is a critical information gap ...
Rocío López de la Lama   +4 more
wiley   +1 more source

Taxing Flaring and the Politics of State Methane Release Policy

open access: yesReview of Policy Research, Volume 37, Issue 1, Page 6-38, January 2020., 2020
Abstract Methane is a potent greenhouse gas but it has received strikingly less social science attention than carbon dioxide in examining climate policy options. This article explores American state policy toward methane that is not captured and instead released into the atmosphere during oil and gas production.
Barry Rabe   +2 more
wiley   +1 more source

Externalidades fiscales interregionales en Argentina: Un análisis de equilibrio general computado [PDF]

open access: yes, 2013
The aim of this paper is to analyze the spillover effects of national and local tax policies in Argentina. For this objective, we consider a static bi-regional general equilibrium model for the Buenos Aires City and the rest of Argentina.
Mastronardi, Leonardo Javier
core   +3 more sources

Una tardía defensa de la reforma tributaria de 1785: las «Cartas económicas» de Ramón María Cañedo [PDF]

open access: yes, 1997
Durante los primeros años del siglo XIX son muchos los teóricos de relieve que defienden el sistema de contribuciones directas como el que más armoniza con el sistema de libertad a implantar, defensa más patente si cabe en los debates de las Cortes ...
Alcalá Galiano   +69 more
core   +2 more sources

Inversión pública y recaudación del impuesto predial, una aplicación de datos de panel por conglomerados en gobiernos locales provinciales de la macrorregión sur del Perú, 2010-2020

open access: yesApuntes: Revista de Ciencias Sociales
El objetivo de la investigación es analizar la incidencia de la inversión pública sobre la recaudación del impuesto predial en gobiernos locales provinciales de la macrorregión sur del Perú durante el período 2010-2020. El tipo de estudio es aplicado, bajo el enfoque cuantitativo, diseño no experimental, tipo longitudinal de panel, de carácter ...
Tudela-Mamani, Juan Walter   +2 more
openaire   +2 more sources

The Black Hole of Centralization: Subnational Emergency Invocations During the Tenures of Indira Gandhi and Narendra Modi

open access: yesAsian Politics &Policy, Volume 17, Issue 3, July 2025.
ABSTRACT The constitutional provision of “Subnational Emergency” under Article 356 of the Constitution of India, 1950, extraordinarily empowers the central (union) government to acquire executive and legislative powers of the states (subnational units) on the occurrence of an undefined and largely unrestrained state of “constitutional machinery failure”
Panch Rishi Dev Sharma
wiley   +1 more source

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