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 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...

Informality in small businesses is a widespread phenomenon in Latin American countries. In Peru it represents 50% of the business units, a situation that implies the knowledge of the determinants of this reality to contribute to the design of public policies. Thus, the present work studies the...

Informality in small businesses is a widespread phenomenon in Latin American countries. In Peru it represents 50% of the business units, a situation that implies the knowledge of the determinants of this reality to contribute to the design of public policies. Thus, the present work studies the...

This article provides a tool to study over time the distributions of income in a population, regardless the irregular distribution of data. We even approach Lorenz curves at the times when we lack the required data. Finally we apply the present technique to a European country where inequalities...

We analyze the effects of macroeconomic fluctuations, as well as episodes of financial instability and inflation, on inequality indicators in Chile for the period 1960-2014. The relationship between episodes of crisis and fluctuations on levels of inequality are estimated from an event study,...