ISSN: 2310-2799
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546,196 artículos
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Año:
2020
ISSN:
2340-8790, 0019-977X
Durán Herrera, Juan José; Lamothe Fernández, Prosper
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
The general accepted principle that interest on debt reduces the corporate taxes paid, has important consequences in the allocation of resources: the firm has a lower cost of capital, the shareholders’ return increases (as well as executives income), the income of tax authorities diminishes and a greater inequality results, at the same time lenders gain. A global economy needs simple and transparent corporate tax calculation with small differences among international corporate tax systems, which can only be reached through international cooperation, under the leadership of international and multilateral organizations.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Contreras Gómez, Carlos
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
As far as taxes on securities transactions are concerned, the most important international tax experiment in history is currently taking place within the European Union. The proposed tax covers most financial instruments in ten Member States. In light of the fact that the process of implementing this general and coordinated European tax has not yet been completed, countries such as France and Italy have unilaterally established stock exchange taxes. Spain is also joining this club. This article reviews some for and against arguments on the establishment of this tax figure, and anticipates the effects it may have on market liquidity in the Spanish case.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Durán Cabré, José María; Esteller Moré, Alejandro
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
Digitalization poses a challenge to the tax administrations that find themselves in front of an even more complex reality, but digitalization also offers new opportunities derived from the access to a vast quantity of information not previously available. In this article, we analyze the changes that are going on in the role of tax administrations, we go over some state-of-the-art projects and show the importance of international cooperation.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Moreno-Manzanaro, Nuria; Ordiales, Inmaculada
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
The impact of the COVID-19 pandemic and the measures implemented to contain its spread in the European Union have brought about unprecedented economic disruptions and are testing the foundations of social cohesion. Their most immediate and certain effects are felt on the Europeans´ health and on the Member States´ health systems, as well as on their labour markets and employment levels. In the long term, they could erode real convergence and widen existing social gaps. In this context, EU institutions have the opportunity to strengthen their social legitimacy and the solidarity principle inherent to the European integration.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Díaz, Antonia
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
In this paper I argue that well designed European institutions are needed to eliminate market imperfections that prevent risk sharing within the European Union. In particular, building a stock of European public goods is key to stabilize the economy when markets are incomplete and to facilitate the functioning of private risk sharing mechanisms. The funding of institutions and public goods make the case for a budget and a common public policy.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Verdeguer Puig, Enrique
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
One of the main features of the European Union is the need to reach goals through negotiation. The existing economic, social and institutional disparities among EU members make the process of reaching credible and tenable agreements that please everyone a hard task. The aim of this article is to identify the necessary conditions for making possible negotiations that maximize the overall gains and the necessary conditions to ensure that the general interest prevails over parties’ interests in line with the Harvard model for negotiations.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Crespo, Clara; Ramos, José Miguel; Rodríguez, Lucía
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
We review the fiscal framework under which fiscal consolidation will be implemented in European countries in the following decades, after the increase in public debt needed to cushion the coronavirus crisis. We suggest realistic adjustments to promote the internalisation of fiscal policy supervision in the national arena, in parallel with the steps being taken in the field of stabilisation mechanisms.
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Año:
2020
ISSN:
2340-8790, 0019-977X
Madrazo García de Lomana, Rodrigo
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
Reseña
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Año:
2020
ISSN:
2340-8790, 0019-977X
Feás, Enrique
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
Presentación
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Año:
2020
ISSN:
2340-8790, 0019-977X
Plaza Iniesta, Rocío; Sánchez Fuentes, Antonio Jesús
Ministerio de Industria, Comercio y Turismo. Secretaría de Estado de Comercio
Resumen
The 2030 Agenda for Sustainable Development, approved by the UN in 2015, is a successful example of how an international political consensus can be achieved regarding desirable long-term goals. In particular, 17 Sustainable Development Goals (SDGs) were created including important topics such as environmental sustainability, reduction of poverty and inequality, and a greater energetic and productive efficiency. The SDGs are precise and quantifiable goals, and they are the continuation of the Millennium Goals. The aim of this paper is to study the role played by the European Union's fiscal policy in achieving these goals in the period 2005-2017.
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