Results 31 to 40 of about 508,106 (198)

Ideas, intereses e instituciones en la reforma de la fiscalidad de las empresas multinacionales

Revista de Economía Mundial, 2022
Este artículo analiza el acuerdo de tributación global para empresas multinacionales alcanzado por el G20 en octubre de 2021, que supone un importante primer paso tanto para que las empresas multinacionales paguen los impuestos que les correspondan como ...
Federico Steinberg, Enrique Feás
doaj   +1 more source

¿Los consejos fiscales inciden sobre la gestión de las finanzas públicas nacionales? Un estudio cuasiexperimental con datos de panel

Desarrollo y Sociedad
El déficit y la deuda pública de los países occidentales han aumentado de forma significativa en los últimos 30 años. En respuesta a ello, la instauración de consejos fiscales ha venido ganando popularidad como medida de contención del sesgo deficitario.
Jesús Marcano, Karla Sánchez, José Manuel Puente   +2 more
doaj   +1 more source

Concurrent Crises and Non‐State Service Provision

Risk, Hazards &Crisis in Public Policy, Volume 17, Issue 3, September 2026.
ABSTRACT Concurrent crises represent a significant challenge for disaster and public health governance. Activated in response to one threat, governing institutions may be distracted or stretched thin during an emergent crisis. In such crises, governments and communities rely heavily on non‐state service providers such as non‐profit organizations and ...
Daniel Sledge, Herschel F. Thomas
wiley   +1 more source

Contested Rule Formation Under Institutional Mismatch: A Framework for Early‐Phase Governance of Disruptive Innovations

Policy Studies Journal, Volume 54, Issue 3, August 2026.
ABSTRACT Disruptive innovations often diffuse faster than inherited policy institutions can classify, assign jurisdiction, and govern them. In these early phases, the central struggle is often not yet about the stringency of substantive standards, but about prior questions of what the innovation is (its legal and administrative classification), who is ...
Sina Jangjoo
wiley   +1 more source

Calidad de las instituciones, equidad y pacto fiscal

Cuadernos Económicos de ICE, 2009

Carlos Garcimartín, José Antonio Alonso   +1 more
openaire   +2 more sources

Programa Nota MT: reflexos da cidadania fiscal sob a ótica da teoria institucional

Revista de Gestão e Secretariado (Management and Administrative Professional Review), 2023
A utilização de programas que facilitam e promovem a divulgação de informações vem transformando o relacionamento entre governo e sociedade, ampliando a transparência e desburocratizando determinados procedimentos, como é o caso do Programa Nota MT. Este estudo buscou analisar os reflexos da cidadania fiscal fomentada pelo Programa Nota MT sob a ótica ...
Tania Favalessa Da Silva, Josiane Silva Costa Dos Santos, Thais Alves Lira, Laís Beatriz Kruly, Nayane Thais Krespi Musial   +4 more
openaire   +2 more sources

Non‐Members in a Tight Spot: How Norway Navigated Autonomy in EU Pandemic Management

Review of Policy Research, Volume 43, Issue 3, May 2026.
ABSTRACT This study offers new insights into how closely integrated non‐member states navigate tensions between autonomy and dependence when urgent policy responses are required within complex supranational frameworks. It does so by exploring how these non‐members exercise their “wriggle room”—a tailored sub‐category of the broader concept of autonomy ...
Sjoerd Alexander de Winter
wiley   +1 more source

How Changing Narratives About the Future Shape Policymaking for the Long Term

European Policy Analysis, Volume 12, Issue 2, Spring 2026.
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley   +1 more source

THE Role of Law in Structuring Sustainable Finance for Infrastructure Projects in Sub‐Saharan Africa: A Comparative Study of Nigeria, South Africa, and Kenya

Journal of Critical Infrastructure Policy, Volume 7, Issue 2, Fall/Winter 2026.
ABSTRACT Sub‐Saharan Africa (SSA)'s infrastructure deficit is not fundamentally a consequence of insufficient capital but rather of legal and institutional failure. This article argues that law is a decisive factor in determining whether infrastructure finance becomes possible, functioning not merely as a background condition but as a mechanism through
Augustine Edobor Arimoro
wiley   +1 more source

Instituciones fiscales en El Salvador : su impacto en la situación fiscal y macroeconómica del país [PDF]

, 2015
El trabajo comienza con una conceptualización teórica de las instituciones y un recuento de la evolución del concepto “instituciones fiscales” y su importancia para el aseguramiento de la sostenibilidad fiscal y la estabilidad macroeconómica.
Pérez Trejo, Carlos Armando
core   +1 more source