Less than 20 years ago, the Irish economy was tired and sluggish, suffering from double-digit unemployment and stagnating incomes. Today, Ireland's "Celtic tiger" economy is one of the fastest growing in the world, exceeding average EUper capita income levels and boasting a thriving technology...

En el presente trabajo se analiza la reforma del sistema de financiación de las CC.AA. aprobada en diciembre de 2009 desde el punto de vista de su capacidad para promover la convergencia (o evitar la dispersión) en la financiación por habitante de las distintas Comunidades. Como se intenta...

Making progress on development means mobilising the financial resources developing countries already have in a fuller way. That involves, firstly, improving taxation systems and strengthening the fiscal administrations of those countries; and secondly, generating a more transparent and...

The aim of this work is to analyse the effectiveness of investment tax credit in the Spanish Corporate Tax. For this purpose, we estimate a dynamic investment model based on investment Euler equation where investment and financing decisions are simultaneous. We have found that tax credit is not...

In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the...

This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are...

The European 2020 Strategy has launched a novel indicator for monitoring poverty reduction over the current decade, simultaneously taking into account income, material deprivation and work intensity. The present paper uses this new indicator as a springboard for a discussion of the potential of...

La cohesión social, concepto especialmente valorado como expresión y resultado del modelo social europeo y asociado al significado del estado de bienestar, quiere transmitir un conjunto de valores como el sentido de pertenencia, equilibrios en la gestión de los asuntos públicos, control de...

. Este trabajo utiliza el denominado “Milagro Irlandés” como caso de estudio para la evaluación del papel desempeñado por las políticas de competencia impositiva en el marco de la Unión Europea. De cara a identificar la importancia relativa de la política fiscal dentro del conjunto de...