Results 31 to 40 of about 687 (171)

Constituyente II: Hegemonía del capitalismo monopolista

Revista Controversia, 1978
En este número, el autor sitúa el proyecto de Reforma Constitucional en referencia a la teoría general de “La Crisis Fiscal del Estado”, examinando los determinantes sociales de la reestructuración de las finanzas regionales. Esta crisis se presenta como
Fernando Rojas
doaj  

A Journey Between Science and the Arts: Templates for the Depiction of the Pineapple (Sixteenth to Eighteenth Centuries)

Renaissance Studies, EarlyView.
ABSTRACT Native to America, the pineapple—Ananas comosus (L.) Merr.—delighted the Europeans who came across it. The fruit was mentioned by the voyagers and missionaries who observed and tasted it in the Americas and, from the 1500s onwards, infused reports, chronicles and natural history treatises with colour and flavour.
Teresa Nobre de Carvalho
wiley   +1 more source

PRESUPUESTOS, PRINCIPIOS Y MEDIDAS PARA LA ARTICULACIÓN DE UNA REFORMA DEL RÉGIMEN TRIBUTARIO DEL MECENAZGO [PDF]

Crónica Tributaria, 2017
La reciente reforma del régimen de incentivación fiscal al mecenazgo se ha limitado básicamente a incrementar los tipos de deducción. Sin embargo el régimen fiscal del mecenazgo en España requiere de una profunda modificación orientada a resolver algunas
Julio Jiménez Escobar
doaj   +2 more sources

Los alcances de la coyuntura fiscal del país

Apuntes del CENES, 2002
El ensayo del doctor Restrepo está orientado a examinar el alcance de la nueva reforma tributaria (Ley 788 del 2002) en el contexto fiscal y hacendístico del país.
Juan Camilo Restrepo
doaj  

SIETE TESIS SOBRE LA IDEA DE FISCAL INVESTIGADOR

Teoría & Derecho, 2020
Este escrito analiza la conveniencia de introducir en España la figura del fiscal investigador, con la consiguiente supresión del juez de instrucción. Considera que no hay razones constitucionales a favor o en contra de una reforma de ese tipo, por lo ...
Luis María Díez-Picazo
doaj  

Powerful representation of the poor? German welfare associations' narrative advocacy during COVID‐19

Policy Studies Journal, Volume 54, Issue 3, August 2026.
Abstract The COVID‐19 pandemic sparked unprecedented experimentation in the German social assistance system, leading to changes previously considered impracticable by policymakers. This included a sanctions moratorium, easier access to benefits, and temporary cash transfers, all of which were advocated by welfare associations—key organized interests ...
Christopher Smith Ochoa
wiley   +1 more source

Enforcing environmental law in the Amazon

People and Nature, Volume 8, Issue 7, Page 2281-2294, July 2026.
Abstract This article identifies the underlying obstacles to enforcement of laws against environmental crimes such as illegal logging, mining and ranching. With four departments (provinces) from Colombia as case studies, it assesses enforcement of the country's main environmental law, Law 2111, which is one of Latin America's strongest. The article has
Mark Ungar, Juan Corredor‐Garcia
wiley   +1 more source

Political Cycles, Electricity Policy, and Mexico's Economy

Latin American Policy, Volume 17, Issue 2, June 2026.
ABSTRACT Electricity reform in Mexico should stimulate economic growth, improve energy efficiency, and reduce greenhouse gas emissions. This article evaluates the successes and failures of reform and draws lessons across political cycles by analyzing changes in political dynamics—often tied to policy reversals—and the legal framework during the pro ...
David Bonilla
wiley   +1 more source

Os rumos da reforma fiscal

Revista do Serviço Público, 2015
A redefinição do papel do Estado e a demarcação das responsabilidades do setor público constituem a base sobre a qual deve assentar-se a proposta da reformulação de seu padrão de financiamento. Nesse sentido, o trabalho defende um modelo de Reforma Tributária determinado pela redução do número de tributos, pela redefinição de suas bases de incidência ...
openaire   +2 more sources

Policy, Waste, and Power: Textile Dumping in Chile's Atacama Desert

Latin American Policy, Volume 17, Issue 2, June 2026.
ABSTRACT Globally, 87% of textile fibers end up incinerated or in landfills, with Chile bearing the brunt of this crisis. Every year, 39,000 tons of discarded clothing are illegally dumped in the Atacama Desert, turning it into a sacrifice zone for the Global North's waste economy.
Emma Minerva Brambilla
wiley   +1 more source