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...

English Abstract: The reaction of growth to trade liberalization has varied considerably across countries, with most countries gaining, but others being adversely affected by trade liberalization. Therefore, this study sought to examine the relationship between trade liberalization and economic...

Este documento se concentra en el crecimiento del gasto público, definido aquí como la suma entre consumo público e inversión pública, como un determinante importante de la caída en la tasa de crecimiento del PIB argentino durante el período 1901 - 2000. Partiendo de un ejercicio de...

Al estimar una función de producción para la economía española durante el período 1910-1995 sólo detectamos para 1965-1995 la existencia de una relación de equilibrio a largo plazo entre el nivel de producción, el trabajo empleado, el stock de capital físico y el stock de capital...

Following the basic hypothesis of the a new approach in the analysis of the economic development, the principal reason for the actual gap in the per capita income between developed and developing countries (former European colonies) is the original wealth concentration. In this paper we tested a...

The assessment on the relevance of public spending on economic growth has deserved an important attention in the economic literature. However its empirical approach by testing the effects by an aggregate production function may mislead the results since the composition of public expenditure,...

This article argues that a developed productive structure is characterized by its complexity in inter - industrial relationships, which can be measured by the size of connections between sectors as well as by the economic distance that separates them. To evaluate this, the notion of "average...

Taking a sample of 24 OECD countries, using a cointegrated panel, empirical evidence is provided at group and individual level of the positive effect of spending on research, development and innovation on economic growth during the 2000-2019 period. Assuming that patents act as a proxy for...