English abstract: This article provides an examination of the two last components of the CJEU's reasoning when assessing the compatibility of domestic tax rules with the TFEU's fundamental freedoms. It argues that contrary to what many authors sustain, justification and proportionality have to...

Spanish Abstract: Este artículo proporciona un análisis en profundidad de una decisión del Tribunal Constitucional portugués sobre la asignación de los ingresos de los impuestos estatales a entidades infraestatales como los municipios portugueses

Spanish Abstract: Este capítulo de libro ofrece una revisión exhaustiva de la jurisprudencia del Tribunal de Justicia de la Unión Europea en lo que respecta a la compatibilidad de las normas fiscales nacionales con la libertad de establecimiento. También proporciona un examen de la...

The objective of this paper is to measure, through econometric techniques, the existence of trade spillovers from Transnational Corporations present in Uruguayan’s manufacturing sector in 1990-2000. The principal conclusions are that the export behavior of TNC affiliates is more significant...

This paper shows the relationship between business growth and private corruption in the manufacturing industry in Colombia. This study investigates the dynamics of these variables using various techniques by implementing empirical models: estimations via panel data estimates and modeling with...

En la actualidad, una variedad de países en desarrollo están evaluando las ventajas y desventajas de una economía de mercado, considerando que los resultados de las reformas estructurales fueron inferiores a las expectativas iniciales de los reformadores después de veinte años de...

Poverty in Andalusia (sout hern region of Spain wit h a population of 8.411.205 inhabitants) affects 12,8% of its population. In this cont ext, the objective of this paper is to propose ways of reducing this situation of poverty extracted from various questionnaires to experts in the subject,...

This study quantifies the impact of process and product innovation on employment growth in Bolivia by using microdata from a survey on innovation conducted in Bolivia in 2016. Following the model of Harrison, Jaumandreu, Mairesse, and Peters (2008) and the adaptations for Latin America of Crespi...

This work has proposed, as objectives, the analysis of the evolution of efficiency and its determinants through nonparametric analysis DEA factors and use of the method by Simar and Wilson (2007) to companies belonging to 27 sectors of agriculture, services and Colombian manufacturing in the...