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...

This paper examines the major economic and institutional factors underlying the surge in foreign direct investment (FDI) flows to Mexico during the 1990s. It presents evidence that indicates that market-friendly economic reforms and major changes in the institutional-legal status of foreign...

International agendas have included sustainability within the concept of development as the main concern that must be addressed from a global perspective. The proposal of a single index for sustainable development makes it possible to combine the measurement of results and unify criteria....

The literature on development effectiveness has traditionally focused on the ex-post analysis of projects. While this is the appropriate method of measuring benefits, a previous step must be taken as a forerunner to good ex-post evaluation: the measurement of the efficiency in the execution of...

This study analyses the Foreign Direct Investment (FDI) effects on the macroeconomic dynamics of Bolivian economy. For this purpose, a Structural Vector Autoregression model (SVAR) is used. The results show the expected signs according to economic theory, which implies a positive effect of...