Up to now in the social sciences, what is known as citizen science—the involvement of interested citizens in scientific surveys—has been used relatively little as a method of empirical social research. While the “citizens’ dialogues” that are becoming more widespread in politics can be...

In recent times, Swiss federalism has undergone important changes. Definitely, one of these transformations is the implementation of a territorial reshaping at the local level through municipalities amalgamation or collaboration. Considering this evolution, the aim of our paper is twofold.The...

En las últimas décadas diversas líneas de reforma del Impuesto sobre Sociedades, como ACE y CbIT, han sido propuestas para eliminar el tratamiento fiscal preferente a la financiación mediante deuda. Este trabajo estima los efectos que tendría en España la aplicación de reformas de este...

The paper examines the extent and structure of taxable losses, their effect on revenues and distribution by means of microanalysis and microsimulation. The examination is based on the income and corporation tax statistics of the German Federal Statistical Office for the period from 1989 to 2001....

The main purpose of this paper is to suggest a theoretical foundation for determining what is the appropriate price that a statistical agency, such as the U.S. Bureau of Labor Statistics, should seek from domestic establishments that engage in international transactions with affiliated...

English Abstract: Para los gobiernos, los incentivos tributarios juegan un papel importante en la protección y promoción de inversiones. El Gobierno Ecuatoriano ha fomentado el incentivo Drawback como un mecanismo de devolución de un porcentaje de los impuestos a los exportadores de productos...

Using data from 58 countries and the period 1980 to 2003, this paper analyzes how the size of government affects unemployment in developing countries. According to the regression results, a large government sector is likely to increase unemployment. A large share of government consumption in...

This paper reviews to what extent Member States followed the tax policy priorities put forward by the European Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing corporate tax debt bias and improving tax compliance. The...

This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...