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1
Casalbuoni, Roberto, Daniele Dominici, Massimo Mazzoni, and Giuseppe Pelosi, eds. La Fisica ad Arcetri. Florence: Firenze University Press, 2016. http://dx.doi.org/10.36253/978-88-6655-972-6.
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La Mostra La Fisica ad Arcetri. Dalla nascita della Regia Università alle leggi razziali è organizzata dal Dipartimento di Fisica e Astronomia dell’Università di Firenze e dalla Sezione di Firenze dell’Istituto Nazionale di Fisica Nucleare, in collaborazione con l’Archivio Storico del Comune di Firenze, la Biblioteca di Scienze Matematiche Fisiche e Naturali dell’Università di Firenze, la Fondazione Scienza e Tecnica ed il Museo Galileo di Firenze. Essa si tiene da maggio a settembre 2016 presso la Sala Espositiva dell’Archivio Storico comunale in via dell’Oriuolo a Firenze. Il periodo di interesse della Mostra va dalla nascita della Regia Università di Firenze (1924) alla promulgazione delle leggi razziali in Italia da parte del governo di Benito Mussolini (1938). Il materiale esposto proviene dall’Archivio Storico del Comune, dall’Archivio Garbasso, dal Fondo Della Corte, dal Dipartimento di Fisica e Astronomia, dalla Fondazione Scienza e Tecnica e da collezioni private. Il catalogo esce come terzo volume della serie di pubblicazioni associate alla rivista «Il Colle di Galileo».
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Casalbuoni, Roberto, Daniele Dominici, and Giuseppe Pelosi, eds. Enrico Fermi a Firenze. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-6453-960-7.
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Enrico Fermi – Premio Nobel per la Fisica nel 1938 – ha insegnato alla Regia Università degli Studi di Firenze. La permanenza di Fermi a Firenze fu breve, solo due anni accademici (1924/25 e 1925/26); in questi anni tenne i corsi di «Fisica Matematica» e di «Meccanica Razionale». Il presente volume è un contributo alla ricostruzione di questo periodo non molto noto della vita di Fermi, ma segnato scientificamente dalla pubblicazione della statistica che prende il suo nome e che porterà Fermi alla ribalta internazionale, grazie alle applicazioni della statistica nei settori più disparati della fisica. Questo lavoro è alla base, tra l’altro, della fisica dei semiconduttori e quindi dell’elettronica moderna. Vengono anche riprodotte nel testo le «Lezioni di Meccanica Razionale» tenute da Enrico Fermi nel periodo predetto agli studenti di Scienze e del biennio propedeutico agli studi di Ingegneria. I temi affrontati da Enrico Fermi nelle sue lezioni includono la cinematica e la dinamica del punto, la cinematica e la statica dei sistemi rigidi, inclusa la statica di sistemi più in generale. Infine le lezioni contengono le equazioni di 'Lagrangia' e alcuni elementi di idromeccanica.
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Casalbuoni, Roberto, Giovanni Frosali, and Giuseppe Pelosi, eds. Enrico Fermi a Firenze. Florence: Firenze University Press, 2014. http://dx.doi.org/10.36253/978-88-6655-673-2.
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Enrico Fermi – Premio Nobel per la Fisica nel 1938 – ha insegnato alla Regia Università degli Studi di Firenze. La permanenza di Fermi a Firenze fu breve, solo due anni accademici (1924-25 e 1925-26); in questi anni tenne i corsi di «Fisica Matematica» e di «Meccanica Razionale». Il presente volume è un contributo alla ricostruzione di questo periodo non molto noto della vita di Fermi, ma segnato scientificamente dalla pubblicazione della statistica che prende il suo nome, base tra l’altro della fisica dei semiconduttori e quindi dell’elettronica moderna. Vengono anche riprodotte nel testo le «Lezioni di Meccanica Razionale» tenute da Enrico Fermi nel periodo predetto agli studenti di Scienze e del biennio propedeutico agli studi di Ingegneria. I temi affrontati da Enrico Fermi nelle sue lezioni includono la cinematica e la dinamica del punto, la cinematica e la statica dei sistemi rigidi, inclusa la statica di sistemi più in generale. Infine le lezioni contengono le equazioni di «Lagrangia» e alcuni elementi di idromeccanica. Questo libro inaugura una collana di pubblicazioni associata alla rivista «Il Colle di Galileo» della Firenze University Press.
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Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.
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The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxation Agreements abroad and shows their development in Russia. The economic analysis of the scale and consequences of the erosion of the national tax base is made. An assessment of the potential fiscal and economic effects of the creation of special administrative regions in the Kaliningrad Region and Primorsky Krai was carried out. Recommendations on the strategy of the long-term tax policy of the Russian Federation in the field of international taxation have been developed.
It is addressed to economists, lawyers, managers, managers and specialists of federal government bodies, as well as teachers, postgraduates and students of economic and law universities and faculties, students of the professional development system.
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Rafael, Diego-Fernández Sotelo, and Mantilla Trolle Marina 1961-, eds. La nueva Galicia en el ocaso del Imperio Español: Los papeles de derecho de la audiencia de la nueva Galicia del licenciado Juan José Ruiz Moscoso, su agente fiscal y regidor del Ayuntamiento de Guadalajara, 1780-1810. 2nd ed. Zamora, Michoacán: El Colegio de Michoacán, 2006.
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6
Rafael, Diego-Fernández Sotelo, and Mantilla Trolle Marina 1961-, eds. La nueva Galicia en el ocaso del Imperio Español: Los papeles de derecho de la audiencia de la nueva Galicia del licenciado Juan José Ruiz Moscoso, su agente fiscal y regidor del Ayuntamiento de Guadalajara, 1780-1810. Zamora, Michoacán: Colegio de Michoacán, 2003.
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7
Meissner, James K. Forest Service: Alaska Region's operating costs for fiscal years 1993 through 1998 : statement of James K. Meissner, Associate Director, Energy, Resources, and Science Issues, Resources, Community, and Economic Development Division, before the Committee on Energy and Natural Resources, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.
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8
Organisation for economic co-operation and development. Global forum on transparency and exchange of information for tax purposes peer reviews: Bahrain 2011. [Paris]: OECD, 2011.
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9
Dolfi, Anna, ed. Notturni e musica nella poesia moderna. Florence: Firenze University Press, 2019. http://dx.doi.org/10.36253/978-88-6453-803-7.
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Che cos’è la notte? Come definirla e segnarne i limiti? È più o è meno mobile lo sguardo di chi la fissa; persiste nella notte la funzione cornice? In che modo la difficoltà di vedere favorisce l’invenzione artistica, l’interrogazione sull’infinito e la morte, i quesiti sull’immaginario, il sogno, il ricordo, l’oblio? Da domande come queste è partita Anna Dolfi nell’ideare un libro di grande novità e suggestione che, tra notturni e musica, si chiede come la letteratura, la pittura, il cinema, l’opera lirica, le tradizioni popolari, le canzoni, abbiano parlato di cecità e di visione, di ossessione e paura, di notti «tenere», disperate, sublimi, misteriose, mistiche, di notti di ‘malattia’, di notti riparatrici, di notti bianche e di notti insonni, quando il tentativo è resistere creando, per sfidare l’approssimarsi dell’alba. L’icona della mozartiana Regina della notte, assieme a quella di un Pierrot schönberghiano, ha accompagnato come in controluce una cinquantina di studiosi e giovani ricercatori italiani e stranieri che, partendo dal Settecento, dai canti di Ossian, lungo un percorso notturno europeo sostenuto da teorici (Nietzsche, Bachelard, Jankélévitch…) e musica (Mozart, Chopin, Schubert, Schumann, Fauré, Debussy, Britten…), hanno lavorato su Novalis, Hölderlin, il Romanticismo tedesco, Rilke, Celan, Müller, Hugo, Chenier, Baudelaire, Proust, Cocteau, Bonnefoy…, declinando i notturni italiani dalle elegie cimiteriali di Pindemonte a Leopardi, Di Giacomo, D’Annunzio, Onofri, Campana, Saba, Ungaretti, Sbarbaro, Montale, Penna, Pavese, Gatto, Caproni, Luzi, Bigongiari, Fortini, Jacobbi, Ripellino, Pasolini, Giudici, Rosselli, Sanguineti, De Signoribus, la Anedda, Magrelli… Aperto da testi inediti portoghesi di Ruggero Jacobbi, da versi e traduzioni di De Signoribus e di Vegliante, il volume, dalla notte di Donizetti arriva a quella dei cantautori (De Gregori, Dalla…), spingendosi al limite di notturni elettrici che rivelano in poesia gli squarci urbani di una tormentata società tra fi ne secolo e inizio millennio.
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Marco, Vega, and Martinelli César. The Monetary and Fiscal History of Peru, 1960-2017: Radical Policy Experiments, Inflation and Stabilization. Pontificia Universidad Católica del Perú, 2018. http://dx.doi.org/10.18800/2079-8474.0468.
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We show that Peru’s chronic inflation through the 1970s and 1980s was the result of the need for inflationary taxation in a regime of fiscal dominance of monetary policy. Hyperinflation occurred when debt accumulation became unavailable, and a populist administration engaged in a counterproductive policy of price controls and loose credit. We interpret the fiscal difficulties preceding the stabilization as a process of social learning to live within the realities of fiscal budget balance. The credibility of the policy regime change in the 1990s may be linked ultimately to the change in public opinion giving proper incentives to politicians, after the traumatic consequences of the hyperstagflation of 1987–1990.
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Schütze, Robert. Excursus: A Fiscal Affairs Exception? Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198803379.003.0007.
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Ever since 1957, the European Treaties made, with regard to goods, a fundamental distinction between regulatory and fiscal barriers to intra-Union trade. Fiscal barriers were here subject to a special constitutional regime. This constitutional regime was however not uniform and itself distinguished between (external) customs duties and (internal) taxes with both aspects being firmly rooted in an international model. Has this changed over the course of the past sixty years? Have the Treaty provisions on fiscal barriers been ‘federalized’and, if so, are they nonetheless subject to distinct doctrinal principles (like in the United States)? This final chapter explores these complex questions. Section I starts with an analysis of the legal structure of the customs union; Section II looks at the question from the point of ‘internal taxation’, and here in particular the question of double taxation.
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Woldu, Gabriel Temesgen. Do fiscal regimes matter for fiscal sustainability in South Africa? A Markov-switching approach. UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/920-4.
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This paper empirically examines South Africa’s fiscal sustainability through a Markov-switching model which utilizes quarterly datasets for the period from 1960 to 2019. The results show that public debt responds positively, demonstrating a sustainable fiscal policy. Furthermore, considering the regime-specific feedback coefficients of the fiscal policy rule and the durations of fiscal regimes, the study finds that South Africa’s fiscal policy satisfies the No-Ponzi game condition. Therefore, from a policy perspective, the South African government should take measures such as pension reforms, reducing operational expenses, reducing subsidies, and funding micro and small enterprises to gain the double dividend on the expenditure side along with revenue-enhancing measures on consumption taxes to achieve stable public finances and lower debt levels.
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Fiscal Space for Health in Latin America and the Caribbean. Organización Panamericana de la Salud, 2020. http://dx.doi.org/10.37774/9789275120002.
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Countries that have made the most progress toward universal coverage have public expenditures in health equivalent to at least 6% of their gross domestic product (GDP), which is the percentage established in PAHO’s universal health strategy as the benchmark for the countries. However, while higher expenditure is a prerequisite, it is not enough to combat inequities and advance toward universal health. In addition to greater resources, the quality of the expenditure must be improved, reducing health system inefficiencies. Moreover, public expenditure in health should be sustainably increased in a fiscally responsible manner. The concept of fiscal space for health refers to the ability of governments to provide additional budgetary resources for the health system without affecting the financial position of the public sector or supplanting other socially necessary expenditures. Any analysis of fiscal space, therefore, will attempt to identify the prospects for increasing health expenditure in the short and medium term to address a series of clearly established health needs. These efforts are under way at a critical time in the Region of the Americas, particularly in the countries of Latin America and the Caribbean, which are engaged in a singular health system reform process. For the first time in history, these countries have formalized their intention of increasing public expenditure in health, putting themselves firmly on the path to real and effective access to health care through the universal health strategy. Without achieving basic well-being at this level, it will be impossible to improve social cohesion and social development in the countries of the Region. This publication brings together and summarizes PAHO’s studies on fiscal space for universal health in the Americas and draws on the contributions of the regional forum held in Washington, D.C. on 7-8 December 2015. With this publication, whose target audience is the technical personnel responsible for policy development, decision-makers, and authorities, PAHO hopes to contribute to the analysis and discussion of health financing policies on the path toward universal health.
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Geremia, Daniela Savi, and Maria Eneida de Almeida, eds. Saúde coletiva: políticas públicas em defesa do sistema universal de saúde. Editora UFFS, 2021. http://dx.doi.org/10.7476/9786586545562.
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A obra “Saúde Coletiva: políticas públicas em defesa do Sistema Universal de Saúde” organiza-se em cinco partes: 1) Movimento da Reforma Sanitária Brasileira: avanços, retrocessos, desafios e perspectivas na conjuntura nacional; 2) Sistema Universal e Direito à Saúde; 3) Investimento Social e Austeridade Fiscal: desafios para o planejamento e a gestão pública; 4) Saúde e Ambiente; 5) Educação e Formação em Saúde. É resultado do I Congresso Internacional de Políticas Públicas de Saúde: em defesa do Sistema Universal de Saúde, realizado em dezembro de 2017. Esse congresso buscou espaço para reflexão, discussão e intercâmbio de conhecimentos técnico-científicos entre estudantes, pesquisadores, professores, gestores, profissionais da saúde e áreas afins para fortalecer os princípios de justiça social mediante políticas públicas de acesso universal. A obra fundamenta-se, portanto, na luta permanente pelo direito da população brasileira à saúde pública e de qualidade em todo o território nacional. O direito universal à saúde é uma condição de cidadania, já conquistado no Brasil mediante lutas e resistências dos movimentos sociais, principalmente do Movimento da Reforma Sanitária Brasileira, que foi institucionalizado em 1976, com a criação do Centro Brasileiro de Estudos de Saúde (CEBES), do qual a Universidade Federal da Fronteira Sul (UFFS) é membro institucional, culminando com a elaboração do texto constitucional de criação do Sistema Único de Saúde, em 1988. O público de interesse da obra é a área da Saúde em geral e, em particular, o campo da Saúde Coletiva da UFFS e da Região Oeste Catarinense.
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Sargent, Thomas J. The Ends of Four Big Inflations. Princeton University Press, 2017. http://dx.doi.org/10.23943/princeton/9780691158709.003.0003.
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This chapter examines several dramatic historical experiences that are consistent with the “rational expectations” view but that seem difficult to reconcile with the “momentum” model of inflation. The idea is to identify the measures that successfully brought drastic inflations under control in several European countries in the 1920s, namely: Austria, Hungary, Germany, and Poland, all of which experienced a dramatic “hyperinflation” in which, after the passage of several months, price indexes assumed astronomical proportions. The experience of Czechoslovakia is also considered. Within each of Austria, Hungary, Poland, and Germany, there occurred a dramatic change in the fiscal policy regime, which in each instance was associated with the end of a hyperinflation. Czechoslovakia deliberately adopted a relatively restrictive fiscal policy regime in order to maintain the value of its currency.
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Rommerskirchen, Charlotte. EU Fiscal Policy Coordination in Hard Times. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198829010.001.0001.
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What happens to European Union (EU) fiscal policy coordination in hard times? Recent accounts of the EU have portrayed the Union as plagued by an austerity regime and rampant moral hazard. Charlotte Rommerskirchen provides an alternative account of economic cooperation in Europe during the Great Recession and the European Debt Crisis. Drawing on Mancur Olson’s theory of collective action, EU Fiscal Policy Coordination in Hard Times combines evidence from statistical analysis and extensive interviews with key players. This book reaches an unexpected conclusion regarding the state of collective action in times of crises: Free riding was not rife. Despite heated accusations, member states’ crisis policies matched their fiscal room for maneuver. The real collective action failure is instead diagnosed in the inability to sanction free riders at the EU level and empowering erratic bond markets to discipline governments.
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Solimano, Andres, and Diego Calderón Guajardo. The Copper Sector, Fiscal Rules, and Stabilization Funds in Chile. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198817369.003.0010.
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Historically Chile’s economy has been dominated by mineral products (mainly copper) as a source of exports and fiscal revenues. Copper prices and other commodity prices are often volatile. Since the 1980s the authorities have developed various mechanisms to cope with copper price shocks and dampen their effects on the business cycle. These mechanisms include a fiscal rule and a stabilization fund under a flexible exchange rate and an inflation-targeting regime. Apparently, this macro framework has been associated (causality is another matter) with reasonably good macro outcomes. However, this framework entails more discretion and less flexibility than often portrayed. (i) The mechanisms described include frequent revisions in the target fiscal surplus. (ii) Sovereign wealth funds, while defining rules for accumulating resources in good times, provide no rules for using them in bad times. (iii) They entail a possible bias towards over-accumulation of funds, with an ensuing opportunity cost.
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Newbigin, Eleanor. Public Finance and Personal Law in Late Colonial India. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199477791.003.0010.
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This chapter considers the ways in which the fiscal demands of representative government, and specifically the development of a direct, personal income tax, impacted legal subjecthood during India’s transition to Independence. It shows how early twentieth-century understandings of economic value and public finance were embedded into Indian society and legal system through discussions about personal law. This had particular consequences for Hindu personal law, which, under pressure from a centrally administered income tax regime, was re-imagined as a singular, homogeneous all-Indian legal system in ways that rendered the Hindu joint family synonymous with the representative and fiscal structures of the Indian state.
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Haq, Khadija, ed. Human Development Paradigm for South Asia. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199474684.003.0028.
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In the chapter, Haq gives a snapshot of the human progress of South Asia, comparing it with other regions. He was worried about the region beginning to lag behind all other regions, including Sub-Saharan Africa. He highlights the role of the two largest economies in the region, India and Pakistan, in financing the major investment in education, health and nutrition for the people. Haq advocates some fiscal and monetary reforms are suggested to invest in human development.
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Hacienda e instituciones: Los erarios regio, eclesiástico y municipal en Nueva España : coexistencia e interrelaciones. Ciudad de México: Instituto de Investigaciones Dr. José María Luis Mora, 2019.
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Sakul, Kahraman. Military Engineering in the Ottoman Empire. Edinburgh University Press, 2018. http://dx.doi.org/10.3366/edinburgh/9781845861209.003.0008.
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The Ottoman Empire was largely self-sufficient in the materials of gunpowder warfare, apart from tin. In the Danube and Mediterranean basins it had access to a culture of technological transfer not least from French and Walloon deserters whom the Habsburgs did not always pay regularly. Ottoman architects such as the great Sinan Aga were mathematically informed and expected to cover secular, religious and military tasks. A centralised regime sustained a small imperial engineering corps. Its modernisation after 1720 was impeded not by prejudice but by fiscal, political and military over-extension.
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Lloyd, Howell A. Estates and Demons. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198800149.003.0007.
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A brief account of Bodin’s presence at Henri III’s discussion group, the ‘Académie du Palais’, prefaces a review of the Angevin’s activities as a deputy at the Blois Estates-general (1576), an assembly convened amid confrontation, in France between the newly formed Catholic League and the Huguenot confederacy, and in Europe at large between Spain’s regime in the Netherlands and rebels against that regime. Based primarily on Bodin’s own journal of the Estates, the review highlights the debates at the assembly over religious and fiscal policy, in both of which the Angevin made significant interventions. The chapter then notes his association with the Duke of Anjou and the so-called politiques, before embarking on a substantial account followed by a critical evaluation of his notorious work on witchcraft, the Démonomanie.
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Farbatlas Mittelmeerfauna. Niedere Tiere und Fische. Ulmer (Eugen), 1997.
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24
Korischek, Christine, ed. Worte sind wie Fische. Psychosozial-Verlag, 2020. http://dx.doi.org/10.30820/9783837929997.
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Worte sind wie Fische zeigt die Komplexität einer ethnopsychoanalytisch orientierten Feldforschung anhand der Erfahrungen im Rahmen einer Exkursion zur indigenen Bevölkerungsgruppe der Bribri in der Region Talamanca, Costa Rica. In diesem Feldforschungsprojekt einer Gruppe von Studierenden der Psychotherapiewissenschaft der Sigmund Freud Privatuniversität (SFU) Wien wurden das gemeinsame Erzählen und Interpretieren von Träumen zum In-Kontakt-Treten mit Menschen einer anderen Kultur verwendet. Im Sinne einer reflexiven Ethnografie und des ethnopsychoanalytischen Ansatzes geben die Autor*innen Einblicke in das subjektive Erleben im Feldforschungsprozess. Ängste und Irritationen, Liebe und Aggression sowie Konflikte während des Forschungsaufenthaltes und in der Nachbereitungsphase werden beschrieben, ohne die Widersprüche, Ecken und Kanten zu retuschieren. So lassen die Autor*innen in ihren Beiträgen die Prozesse in der Begegnung mit Menschen einer anderen Kultur lebendig werden. Mit Beiträgen von Jochen Bonz, Christina Boulgaropoulos, Tina Ferstl, Valerie Goidinger, Ursula Hauser, Lisa Hübner, Lisa Knotzer, Christine Korischek, Gerhard Kubik, Winnie Posselt, Julia Schick, Michael Urban und Liam Zimmermann
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Sahoo, Dukhabandhu, Diptimayee Mishra, Auro Kumar Sahoo, Phendulwa Zikhona Makunga, and Jayanti Behera. Regional and subregional analyses of macroeconomic policy strategies for growth and equality in Southern Africa. UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/933-4.
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We investigate the relevance of beta (β, absolute and conditional) and sigma (σ) convergence in the economies of the Common Monetary Area of Southern Africa and in the provinces of the Republic of South Africa using panel data, allowing an understanding of growth and inequality in the region. The region has experienced β- and σ-convergence; however, growth rates of per capita gross domestic product are low at aggregate and sectoral levels. At sectoral level, the performance of the tertiary sector is better than that of the primary and secondary sectors. The relatively poor performance of the primary and secondary sectors needs policy attention. For the provinces of South Africa, capital expenditure on key sectors such as education and health can enhance growth rate, whereas the overall revenue expenditure retards growth. Therefore, provinces’ capital budgets need to be managed well within the limitation of revenue expenditure to avoid fiscal imbalances.
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Godsey, William D. “He is working to abolish all Estates,” 1780–90. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198809395.003.0009.
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Joseph II’s policy toward the Estates was born in part of resentment at the government’s financial dependency on them in the Seven Years War. This chapter surveys the Estates in Lower Austria in systematic comparative perspective (the other central lands). It answers the following questions. To what extent was Joseph successful in enervating the Estates during his personal rule? How did his religious reforms and other initiatives modify their composition? Who managed them on his behalf? How did their standing committees, assemblies, and other structures change? What role did these bodies play, if any, in palliating fiscal-military exigency and in the reign’s final crisis? To what extent were the Estates alienated from the Habsburg regime by 1790?
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Eduardo Silva, Romero. Part II Investor-State Arbitration in the Energy Sector, 13 Energy Investor-State Disputes in Latin America. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198805786.003.0013.
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This chapter discusses the recent resurgence of ‘resource nationalism’ in the Latin American region. These include the shift in the political and economic control of the energy sector from foreign, private interests to domestic, state-controlled companies and the disputes this has triggered. After looking at the historical background of investor-state arbitration in Latin America, the chapter analyzes relevant strategies used by investors and states to defend their standpoint on resource nationalism. It also identifies which ones have proved most successful in relation to fiscal measures and nationalizations by certain Latin American states. The chapter also provides an assessment of corporate restructuring strategies used by foreign companies to challenge these types of resource nationalism measures.
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A escola da juventude paulista: A expansão dos ginásios públicos e o campo político no estado de São Paulo (1947-1963). São Paulo, Brasil: Editora UNESP, 2020.
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Amtenbrink, Fabian, and René Repasi. Compliance and Enforcement in Economic Policy Coordination in EMU. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780198746560.003.0010.
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This chapter examines the EU’s new economic policy coordination regime and specifically the secondary Union law rules in the shape of the Six Pack and Two Pack, as well as the TSCG and the ESM Treaty. To this end the chapter develops an analytical framework for assessing the current legal framework. It then operationalizes this analytical framework by categorizing and analysing the main legal mechanisms in place to ensure compliance with the Union’s objectives geared towards ensuring fiscal stability in the EMU. The chapter then offers a qualitative evaluation of the potential of the current economic policy coordination framework to ensure compliance. Finally, this chapter makes some concrete proposals on how the current system can be improved and places these in the broader context of the future of EMU.
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Berg, Andrew, and Rafael Portillo. Monetary Policy in Sub-Saharan Africa. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198785811.003.0001.
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Most countries in sub-Saharan Africa have made great progress in stabilizing inflation over the past two decades. In about half, a hard peg provides the nominal anchor. In the rest, which are the focus of this book, policymakers have more recently been asking more of monetary policy—to avoid policy misalignments and respond appropriately to shocks such as export and food price spikes and swings in fiscal policy—in support of overall stability and growth. And they are, in many cases, finding current regimes lacking, with opaque and sometimes inconsistent objectives, inadequate transmission of policy to the economy, and difficulties in responding to supply shocks. This chapter reviews this history and the analytic and policy challenges of modernizing monetary policy regimes in the region. Drawing on the results from the rest of this book, it charts a way forward.
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Cortes, Gustavo S., and Renato L. Marcondes. The Evolution of Brazil’s Banking System. Edited by Edmund Amann, Carlos R. Azzoni, and Werner Baer. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190499983.013.9.
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This chapter analyzes the origins and development of the Brazilian banking system from colonial times to the present day. It begins with a description of the first credit relationships before the existence of banks in colonial Brazil, followed by a discussion of the difficulties faced by the first banks established in the imperial period. It then presents a detailed discussion of domestic and foreign banks during the First Republican, and the key institutional changes that occurred during the Great Depression of the 1930s and the military regime after 1964. Later, it covers banking activities in the hyperinflation period up to the country’s stabilization in 1994. The chapter concludes with an analysis of the recent period and how the banking system endured the Great Recession of 2008–2010 and the recent Brazilian fiscal crisis that began in 2014.
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Lin, Yi-min. Introduction. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190682828.003.0001.
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This chapter lays out the basic argument of the book: the ascent of private ownership in China is largely due to the inability of the public sector to address two fundamental concerns for regime survival—employment and revenue. The chapter includes three sections. First, based on a review and synthesis of existing theories, it develops an eclectic perspective on institutional change. Second, it offers a critique of three views on the driving forces of privatization in the post-Mao era: the entrepreneurship thesis, the budget constraint thesis, and the FDI thesis. Third, it outlines a new explanation for the causal mechanisms at work. The focus of analysis centers on the behavior of political actors, with an emphasis on the importance of demographics and the state’s evolving fiscal system for understanding how and why political actors have turned from the stewards of public enterprises into a major contributing force to their destruction.
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Jakob, Michael, Ottmar Edenhofer, Ulrike Kornek, Dominic Lenzi, and Jan Minx. Governing the Commons to Promote Global Justice: Climate Change Mitigation and Rent Taxation. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198813248.003.0003.
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Climate change mitigation means restricting the use of the atmosphere as a disposal space for greenhouse gas emissions, which would create a novel scarcity rent. Appropriating this rent via fiscal policies, such as taxes, together with already existing scarcity rents of land and natural resources, could be an economically efficient source of public revenues to advance human development objectives. This chapter discusses how an international climate agreement would turn the atmosphere into a common property regime and describes equity principles that determine how the resulting climate rent is distributed. It then estimates how carbon pricing in combination with appropriate revenue recycling could advance human development goals. It also considers equity aspects of distributing land and natural resource rents as well as the potential of these rents to promote global justice. Finally, it assesses the political feasibility of combining rent taxation with targeted investment, drawing conclusions for the potential implementation of such an approach.
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Scott, Jonathan. How the Old World Ended. Yale University Press, 2020. http://dx.doi.org/10.12987/yale/9780300243598.001.0001.
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Between 1500 and 1800, the North Sea region overtook the Mediterranean as the most dynamic part of the world. At its core the Anglo-Dutch relationship intertwined close alliance and fierce antagonism to intense creative effect. But a precondition for the Industrial Revolution was also the establishment in British North America of a unique type of colony — for the settlement of people and culture, rather than the extraction of things. England's republican revolution of 1649–53 was a spectacular attempt to change social, political, and moral life in the direction pioneered by the Dutch. This book argues that it was also a turning point in world history. In the revolution's wake, competition with the Dutch transformed the military-fiscal and naval resources of the state. One result was a navally protected Anglo-American trading monopoly. Within this context, more than a century later, the Industrial Revolution would be triggered by the alchemical power of American shopping.
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Meissner, James K. Forest Service: Amount of Timber Offered, Sold, and Harvested, and Timber Sales Outlays, Fiscal Years 1992 Through 1997. Diane Pub Co, 1999.
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Eibl, Ferdinand. Social Dictatorships. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198834274.001.0001.
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Why have social spending levels and social policy trajectories diverged so drastically across labour-abundant MENA regimes? And how can we explain the persistence of social spending after divergence? This books sets out to answer both questions. Itdevelops a theory about the emergence of authoritarian welfare states, arguing that autocratic leaders need both the incentives and the abilities to distribute welfare for authoritarian welfare states to emerge. The former are shaped by coalition-building dynamics at the onset of regime formation while the latter are conditioned by the external environment. At the level of incentives, broad coalitions emerge in the presence of intra-elite conflict and the absence of salient communal cleavages and, if present jointly, provide a strong incentive for welfare provision. Conversely, a cohesive elite or salient communal divisions entail small coalitions with few incentives to distribute welfare broadly. At the level of abilities, a strong external threat to regime survival is expected to undermine the ability to provide social welfare in broad coalitions. Facing a ‘butter or guns’ trade-off, elites shiflpriority to security expenditures; only fiscal surpluses from an abundant resource endowment can provide the necessary resources to avert this trade-off. To explain the persistence of social policy trajectories, the author relies on two important mechanisms in the welfare state literature: ‘constituency politics’ where beneficiaries of social policies avert deviations from the spending path in the form of systemic reforms or large-scale spending cuts; and spill-over effects to unintended beneficiaries who can become important gatekeepers against path divergence.
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Italy, Liddelbooks. Papà. Marito. Impiegato Fiscale. Eroe. Leggenda: Quaderno Degli Appunti Taccuino Diario per Papà Padri Uomini - Regalo per Festeggiare la Festa Del Papà, Regalo Di Compleanno Di Natale per Padri e Mariti - 110 Pagine Allineate. Independently Published, 2019.
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Berg, Andrew, and Rafael Portillo, eds. Monetary Policy in Sub-Saharan Africa. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198785811.001.0001.
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Having broadly stabilized inflation over the past two decades, many policymakers in sub-Saharan Africa are now asking more of their monetary policy frameworks. They are looking to avoid policy misalignments and respond appropriately to both domestic and external shocks, including swings in fiscal policy and spikes in food and export prices. In many cases they are finding current regimes—often characterized as ‘money targeting’—lacking, with opaque and sometimes inconsistent objectives, inadequate transmission of policy to the economy, and difficulties in responding to supply shocks. At the same time, little existing research on monetary policy is targeted to low-income countries. What do we know about the empirics of monetary transmission in low-income countries? (How) Does monetary policy work in countries characterized by a huge share of food in consumption, underdeveloped financial markets, and opaque policy regimes? (How) Can we use methods largely derived in advanced countries to answer these questions? And (how) can we use the results to guide policymakers? This book draws on years of research and practice at the IMF and in central banks from the region to shed empirical and theoretical light on these questions and to provide practical tools and policy guidance. A key feature of the book is the application of dynamic general equilibrium models, suitably adapted to reflect key features of low-income countries, for the analysis of monetary policy in sub-Saharan African countries.
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L' Imperiale e Regio Museo di fisica e storia naturale di Firenze: Indicazioni per un metodo di lettura e per una soluzione museografica. Firenze: A. Pontecorboli, 1996.
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Italy, Liddelbooks. Papà. Marito. Impiegato Fiscale. Eroe. Leggenda: Quaderno Degli Appunti Taccuino Diario per Papà Uomini - Regalo per Festeggiare la Festa Del Papà Regalo Di Compleanno Di Natale per Padri Mariti - 110 Pagine con Matrice a Punti Dot Grid. Independently Published, 2019.
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Lin, Yi-min. Dancing with the Devil. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190682828.001.0001.
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From 1978 through the turn of the century China was transformed from a state-owned economy into a predominantly private economy. This fundamental change took place under the Chinese Communist Party (CCP), which is ideologically mandated and politically predisposed to suppress private ownership. Dancing with the Devil explains how and why such an ironic and puzzling reality came about. The central thesis is that private ownership became a necessary evil for the CCP because the public sector was increasingly unable to address two essential concerns for regime survival: employment and revenue. Focusing on political actors as a major group of change agents, the book examines how their self-interested behavior led to the decline of public ownership. Demographics and the state’s fiscal system provide the analytical coordinates for revealing the changing incentives and constraints faced by political actors and for investigating their responses and strategies. These factors help explain CCP leaders’ initial decision to allow limited private economic activities at the outset of reform. They also shed light on the subsequent growth of opportunism in the behavior of lower-level officials, which undermined the vitality of public enterprises. Furthermore, they hold a key to understanding the timing of the massive privatization in the late 1990s, as well as its tempo and spread thereafter. The book illustrates how the driving forces developed and played out in these intertwined episodes of the story. In so doing, it offers new insights into the mechanisms of China’s economic transformation and enriches theories of institutional change.
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McBride, Stephen, Bryan Evans, and Dieter Plehwe, eds. The Changing Politics and Policy of Austerity. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781447359517.001.0001.
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This collection of original essays explores the myriad expressions of austerity since the 2008 financial crisis. Case studies drawn from Canada, Australia and the European Union provide extensive comparative analysis of austerity --fiscal consolidation and structural reforms to labour and the public sector. Contributions examine such themes as privatisation, class mobilization and resistance, the crisis of liberal democracy and the rise of the far right. The potential impact of the COVID-19 pandemic in shaping future austerity and alternatives is signalled. The controversies around the pandemic’s merciless revelation of the status of public health infrastructures after decades of austerity capitalism and the sudden visibility of the fragility of globalized neoliberal capitalism at large at the same time help to anticipate alternative scenarios: a) another return to the status quo ante crisis, b) selective escape from the prerogatives of austerity capitalism mainly in the areas of immediate concern for public health and c) more comprehensive departures from what then could finally be understood as late austerity capitalism and post-neoliberalism. What is needed is a transition to a mode of economic governance that not only opens up scope to overcome austerity and structural reform policies, but which also offers a functional framework for the indispensable social-ecological transformation of the economy. Such an objective calls for democratic economic governance to overcome the austerity regime and combine environmental and social policy objectives. Given the rapidly shifting terrain, this comprehensive handbook provides important insights into a complex and fast changing period of politics and policy.
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Italy, Liddelbooks. Papà. Marito. Impiegato Fiscale. Eroe. Leggenda: Quaderno Degli Appunti Taccuino Diario Libro Di Disegno per Papà Uomini - Regalo per Festeggiare la Festa Del Papà Regalo Di Compleanno Di Natale per Padri Mariti - 110 Pagine Bianche con Margine Discreto. Independently Published, 2019.
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Azuaje Pirela, Michelle. Fundamentos de la tributación minera: Un estudio del derecho chileno a la luz del derecho español. Universidad Autónoma de Chile, 2018. http://dx.doi.org/10.32457/20.500.12728/87412020dd1.
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La minería es una de las actividades económicas más antiguas de la humanidad. A grandes rasgos consiste en la exploración y extracción de recursos minerales no renovables presentes en el suelo o el subsuelo en la forma de yacimientos, los cuales al ser transformados pueden emplearse en un extenso campo de aplicaciones de la vida cotidiana (tales como la industria eléctrica, automotriz, química, alimentaria; así como en la construcción, el transporte, la salud y la fabricación de armamento, etc.). Esta actividad suele ir de la mano con el desarrollo tecnológico, y dados sus múltiples campos de aplicación en algunos países es y seguirá siendo una actividad económica importante. En efecto, algunas organizaciones internacionales la han considerado como uno de los indicadores básicos de las posibilidades de desarrollo económico de una localidad, región o país. En efecto, la experiencia de países en los que la minería es una actividad económica importante como es el caso de Australia, Estados Unidos, Canadá y algunos países nórdicos como Finlandia, Suecia y Noruega es una muestra de ello. En Chile la minería ha representado entre el 9% y el 16% de su Producto Interno Bruto (PIB) en la última década. En efecto, gracias a su gran riqueza en recursos naturales, la minería en Chile reviste una innegable importancia. Tanta, que el país es reconocido como potencia minera a nivel mundial, siendo la explotación de la minería del cobre una de sus principales actividades económicas.Al ser la explotación del cobre un importante motor de la economía del país, históricamente ha estado rodeada de demandas sociales, de acuerdo con las cuales la participación de las empresas mineras debería verse suficientemente reflejada en el aspecto fiscal y en otros aspectos de la vida de todos los chilenos, más aún si se considera que la Constitución Política de la República, concretamente en su artículo 19, Nº 24, inciso 6º, consagra el dominio absoluto, exclusivo, inalienable e imprescriptible de todas las minas para el Estado. En virtud de este argumento, muchas han sido las discusiones que han rodeado a la actividad minera; habiéndose instalado por mucho tiempo la percepción de que las empresas mineras privadas no contribuyen tanto como podrían a través del pago de sus tributos. Por esta y otras razones la tributación minera en Chile no ha estado exenta de cuestionamientos, fundamentalmente desde dos perspectivas diferentes.Una que preconiza la existencia de un régimen especial de privilegio o fomento, que pondría en duda si la contribución que por vía fiscal realizan las empresas dedicadas a este sector es realmente adecuada a sus características, ingresos, y al impacto que causan al medio ambiente, entre otros aspectos; con lo cual, no sólo se estarían vulnerando los principios tributarios y los del régimen constitucional del dominio minero, sino que además se estaría restando importancia a otros aspectos vitales para la coexistencia de la minería como actividad económica fundamental de Chile y un medio ambiente sano. En contrapartida, otro punto de vista aduce que es necesario mantener una “discriminación positiva” o bien un régimen especial, pero que incentive la inversión privada, a través del establecimiento de beneficios, tasas de imposición bajas, así como de normas que garanticen la estabilidad jurídica, que comprenda las particularidades de la “propiedad minera” y las fases de la actividad, que cuente con una escasa o nula variación fiscal, que brinde celeridad a la aprobación de los proyectos mineros y resulte atractivo para la inversión extranjera. Todo lo anterior, estaría justificado en los excesivos riesgos, elevada cuantía de las inversiones falta de capital nacional para invertir en el sector, largos plazos de los proyectos, el hecho de que, pese a sus efectos o impactos, la minería es una actividad económica necesaria, y las pocas probabilidades de éxito que rodean a esta actividad. Lo dicho lleva necesariamente a preguntarse desde otro punto de vista, si suponiendo que fuese necesario el mantenimiento o en su caso el diseño o la instauración de un régimen especial que grave a la actividad minera, por sus particularidades ¿Debería ser este más o menos oneroso que los regímenes regulares aplicables al resto de los contribuyentes? ¿Por qué? ¿El marco constitucional actual permite que existan regímenes tributarios especiales? ¿Cuáles son los fundamentos que justifican la existencia de un régimen especial para la minería? en ese sentido: ¿Qué es lo que puede gravarse?
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Scholz, Luca. Borders and Freedom of Movement in the Holy Roman Empire. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198845676.001.0001.
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Abstract: Borders and Freedom of Movement in the Holy Roman Empire tells the history of free movement in the Holy Roman Empire of the German Nation, one of the most fractured landscapes in human history. The boundaries that divided its hundreds of territories make the Old Reich a uniquely valuable site for studying the ordering of movement. The focus is on safe conduct, an institution that was common throughout the early modern world but became a key framework for negotiating free movement and its restriction in the Old Reich. The book shows that attempts to escort travellers, issue letters of passage, or to criminalize the use of ‘forbidden’ roads served to transform rights of passage into excludable and fiscally exploitable goods. Mobile populations—from emperors to peasants—defied attempts to govern their mobility with actions ranging from formal protest to bloodshed. Newly designed maps show that restrictions upon moving goods and people were rarely concentrated at borders before the mid-eighteenth century, but unevenly distributed along roads and rivers. In addition, the book unearths intense intellectual debates around the rulers’ right to interfere with freedom of movement. The Empire’s political order guaranteed extensive transit rights, but apologies of free movement and claims of protection could also mask aggressive attempts of territorial expansion. Drawing on sources discovered in more than twenty archives and covering the period between the late sixteenth to the early nineteenth century, the book offers a new perspective on the unstable relationship of political authority and human mobility in the heartlands of old-regime Europe.
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La gobernabilidad democrática como respuesta efectiva y perdurable a los desafíos de América Latina. International Institute for Democracy and Electoral Assistance, 2021. http://dx.doi.org/10.31752/idea.2021.66.
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La agenda de gobernabilidad democrática para América Latina debe ser reforzada, en el plano regional, con una integración renovada e inteligente, asentada en la cooperación y en una inserción estratégica común en los foros globales. El proceso requiere la intervención coordinada de un Estado reformado y una sociedad reconciliada y cohesionada que, conjuntamente, impulsen la edificación y el sostenimiento de tres pilares importantes: 1) recuperar la confianza ciudadana en la política y relegitimar las instituciones democráticas; 2) avanzar hacia un nuevo contrato social incluyente y solidario; y 3) poner en marcha unas ambiciosas reformas fiscales progresivas sin precedentes en la región. Este documento se basa en las minutas de los seminarios del proyecto “El estado de la democracia en América Latina”, ejecutado en 2020 por la Fundación Fernando Henrique Cardoso, la Fundación Democracia y Desarrollo e IDEA Internacional; y en las sesiones del Foro Internacional de Santo Domingo, sobre el Panorama socioeconómico y político de América Latina realizado en enero de 2021 conjuntamente con Funglode. El objetivo principal del informe es estimular la movilización de voluntades políticas, capacidades institucionales y recursos humanos y materiales para acelerar el tránsito de América Latina hacia una gobernabilidad democrática plena. Ha sido elaborado por el economista e investigador Jorge Máttar a solicitud de IDEA Internacional, bajo la dirección de Daniel Zovatto, director regional de IDEA Internacional para América Latina. Asimismo, recoge reflexiones, análisis y propuestas de Sergio Bitar, Daniel Zovatto, Fernando Reyes Matta, Sergio Fausto y José Octavio Bordón. Otros trabajos y evidencia empírica complementaron los antecedentes fundamentales para la elaboración de este informe.
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Anonyma. Representaciones Fiscales y Otros Documentos de la Celebre Causa Seguida Por el Tribunal de la Comision Militar de Esta Plaza Contra Los Bandidos Qui Asaltaron, Robaron, y Dieron Muerte Á D. Francisco Arencibia, Regidor Del Ayuntamiento de Villa-Clara, Y. Creative Media Partners, LLC, 2023.
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