“…The authors analyze the legal frameworks and potential socio-economic impacts of these fiscal measures. Intended for legal scholars, policymakers, and professionals in tax law, the book provides an in-depth understanding of Spain's evolving fiscal landscape…”

Tabla de Contenidos: “…Intro -- Basic Statistics of Mexico, 2017 -- Executive summary -- Key policy insights -- A renewed strategy to boost growth and well-being is needed -- A robust macroeconomic policy framework underpins moderate growth -- Monetary policy remains tight in response to an upsurge in inflation -- The central bank is improving the quality of monetary policy communication -- The financial sector would benefit from more competition and inclusion -- Making progress in increasing competition and boosting financial inclusion Fiscal policy: Ensuring fiscal space to finance higher social and infrastructure spending -- Moving towards a growth- and equity-friendly tax mix -- Corporate Income Tax (CIT) -- Personal Income Tax (PIT) -- Value-added Tax (VAT) -- Tax administration -- Improving the quality of social spending -- Strengthening fiscal federalism -- Strengthening institutional quality and the rule of law -- The quality of Mexico's institutions is low -- The resourcing of key independent institutions has been significantly decreased Mexico's high level of impunity highlights issues with the security and justice systems -- An evidence-based approach to security with greater accountability is needed -- While reforms have been positive, significant issues remain in the justice system -- Establishing and implementing an integrated approach to anticorruption and integrity -- Effective climate mitigation policies can help move Mexico to a strong and sustainable growth path -- Mexico has supported climate change mitigation early and vigorously -- Progress in pricing would help reduce carbon emissions efficiently A near-term priority is to reduce coal use and boost renewable energy -- References -- Annex A. …”

“…The analysis shows that despite some output loss in the short run fiscal consolidation can help countries escape from the bad equilibrium trap. …”

“…These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. …”

“…We explain and document state-level fiscal developments in American Southern states from 1820-1910, focusing on their main source of revenue, progressive property taxes borne primarily by economic elites. …”

Tabla de Contenidos: “…. -- Módulo 1 (unidad 3): Entorno de las organizaciones no lucrativas : marco fiscal / Rosa Gironés. -- Módulo 5: Gestión de los recursos humanos profesionales / Joan Carles Cifre…”

Tabla de Contenidos: “…Introduction -- Background for the Empirical Analyses: Institutional Details and Data -- Centralized versus Decentralized Welfare Administration -- The Employment Effects of an Intensified Use of Benefit Sanctions -- The Effectiveness of Temporary Extra Jobs and Short-Term Training Programs -- Fiscal Cost-Benefit Analyses for Temporary Extra Jobs and Short-Term Training Programs -- Conclusions -- Appendices…”

Tabla de Contenidos: “…Medium and long-term fiscal issues; Chapter 4. Strengthening innovation; Chapter 5. …”

Tabla de Contenidos: “…Main issues and policy challenges; II. Linking fiscal consolidation to public sector reform; III. …”

Tabla de Contenidos: “…Lifting growth potential through further product and labour market reforms; Chapter 3. Medium-term fiscal policy challenges; Chapter 4. Re-inventing the education system…”

Tabla de Contenidos: “…Chimerica and Chimerican Media -- Two. Economic Chimerica: Fiscal Orientalism and the Indebted Citizen -- Three. …”

“…En esta obra analizamos las disposiciones fiscales relacionadas con el régimen fiscal de sueldos y salarios, contenidas, entre otros, en los ordenamientos siguientes: Ley del Impuesto sobre la Renta (LISR) y su Reglamento (RISR); Ley del Impuesto al Valor Agregado (LIVA); Código Fiscal de la Federación (CFF) y la Resolución Miscelánea Fiscal vigente (RMF2017), la cual fue publicada en el DOF el 23 de diciembre de 2016. …”
Texto completo en Odilo

Tabla de Contenidos: “…Intro -- Avant-propos -- Résumé -- Principaux résultats -- En 2021, le coin fiscal moyen pour les travailleurs célibataires a augmenté dans la majorité des pays -- En 2021, le coin fiscal moyen pour les ménages avec enfants variait d'un pays à l'autre de l'OCDE -- L'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE (Étude spéciale). -- Notes -- Partie I Comparaisons et évolution de la charge fiscale -- Partie I Comparaisons et évolution de la charge fiscale -- 1 Synthèse -- Introduction -- Imposition des salariés célibataires -- Coin fiscal -- Taux moyen d'imposition des personnes physiques -- Comparaison de la situation d'un célibataire et d'un couple disposant d'un seul salaire -- Imposition des couples disposant de deux salaires -- Coin fiscal -- Taux moyen d'imposition des personnes physiques -- Salaires -- Références -- Notes -- 2 Étude spéciale : l'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE -- Introduction -- L'impact de la pandémie sur la fiscalité du travail et les salaires -- La réponse des pouvoirs publics au COVID-19 en 2020-21 -- Évolution du salaire moyen pendant la pandémie et depuis 2001 -- Comparaison des variations du coin fiscal et des salaires moyens -- Variations du coin fiscal entre 2019 et 2021 -- Variations du coin fiscal depuis 2000 -- Variations du niveau du coin fiscal -- Variations de la composition du coin fiscal -- Conclusion -- References -- Notes -- 3 Charges fiscales, 2021 -- Charges fiscales moyennes -- Charges fiscales marginales -- Notes -- 4 Illustration graphique de la charge fiscale pour 2021 -- Notes -- 5 Charges fiscales 2020 (et variations entre 2020 et 2021) -- Notes -- 6 Évolution de la charge fiscale (2000-21) -- Évolution chronologique -- Faits marquants -- Coin fiscal -- Taux moyen de l'impôt sur le revenu des personnes physiques…”

Tabla de Contenidos: “…Instabilité des recettes fiscales -- Encadré 13. Le dispositif de dotations de l'administration centrale et de péréquation fiscale…”