“…Esta obra, intitulada Economia Social e Fiscalidade - Estudos, constitui uma selecção de trabalhos dos estudantes do curso de mestrado científico da Faculdade de Direito da Universidade de Coimbra, no ano lectivo de 2013/2014, na unidade curricular de Direito Fiscal I. Esse ano lectivo foi também o primeiro da vigência do Projecto SPES, um Projecto de Ensino, Investigação e Desenvolvimento sobre a temática Estado Social, Constituição e Pobreza, criado pelo grupo de investigação "Crise, Sustentabilidade e Cidadanias", do recém reconstituído Instituto Jurídico da Faculdade de Direito da Universidade de Coimbra. …”

“…In this new edition, the authors also address several important changes and challenges that have affected Swiss democracy, including the country's relationship with the EU, fiscal equalisation, direct democracy and the legitimacy of national referendums, territorial conflict, as well as the polarisation of party politics…”

“…The resolution of acute banking and fiscal problems, and the cyclical upswing, provide a more solid platform for sustained growth. …”

“…Faced with economic and fiscal challenges, public authorities across the OECD need now more than ever to make thoughtful decisions about how to mobilise, allocate and manage financial and human resources in higher education. …”

“…This working paper examines the recently proposed new measures to strengthen long term fiscal sustainability in Norway. Even though a broad agreement was reached in the parliament on the proposed principles of pension reform, crucial elements are still under discussion, among these the decision on a flexible retirement age based on actuarially fair notional accounts and the strength of the link between income and benefits. …”

“…Estimations in the paper suggest that reinforcing fiscal institutions, price stability, governance quality, political stability and trade and growth performance would help Turkey to continue to improve its integration with the international capital market and reduce durably its capital costs. …”

“…The differential between the interest rate paid to service government debt and the growth rate of the economy is a key concept in assessing fiscal sustainability. Among OECD economies, this differential was unusually low for much of the last decade compared with the 1980s and the first half of the 1990s. …”

“…We argue that the small countries are well placed to adjust swiftly to asymmetric shocks, because they are well integrated with the rest of the area. An activist fiscal policy is not needed and also not powerful enough to smooth the cycle. …”

“…This would be unwelcome in EMU given the loss of national monetary autonomy and the well-known pitfalls of active fiscal management. This paper argues that the alleged trade-off between efficiency/flexibility and stabilisation may not exist. …”

“…The success of reforms such as privatisation, fiscal consolidation, debt reduction, tax collection and enhanced competitiveness is at stake. …”

“…Simultaneous measures to lower the structural unemployment rate would not only help to avoid adverse effects of such a tax reform on the fiscal balance but would strengthen further the positive effects of a flat tax on working hours…”

“…Public investment is not only a major strategic responsibility for governments but also a shared one: almost two-thirds of public investment is undertaken by sub-national governments and major projects tend to involve more than one government level. In a tight fiscal landscape, improving the efficiency and effectiveness of investment, while maximising its impact on growth outcomes, is paramount. …”

“…Finland’s traditional Nordic model is under pressure: A rapidly ageing society, the global economic crisis and growing societal disillusionment require the public administration to be strategically agile in order to maintain fiscal sustainability and to respond to a complex and rapidly changing environment. …”

“…These approaches can offer creative policy responses that enable governments to provide better public services in times of fiscal constraints. Although co production and citizens’ involvement are still in the developmental stage in many countries, early efforts appear to lead to cost reductions, better service quality and improved user satisfaction. …”

“…Using plant-level data from the Annual Survey of Industries (ASI) for the fiscal years from 1998-99 through 2007-08, this study provides plant-level cross-state/time-series evidence of the impact of employment protection legislation (EPL) on total factor productivity (TFP) and labour productivity in India. …”

“…L'effort d'assainissement des finances publiques -Structure et facteurs d'évolution des dépenses publiques -Les modes de financement des dépenses publiques et le gonflement de la dette publique -Les tensions dues à l'augmentation du fardeau fiscal et de la dette publique -La poursuite nécessaire de l'assainissement des finances publiques III. …”

“…In response to the ongoing economic crisis, Italy is undertaking a series of critically important reforms, combining pro-growth policies with severe austerity measures to achieve fiscal consolidation. The success of these structural reforms will rely heavily on the capacity of the government to restore trust in its ability and commitment to guide the country towards sustainable economic growth. …”

“…However, the currency board limited the Bank of Estonia’s ability to curb credit growth, while the fiscal policy framework amplified the cycle through pro-cyclical spending increases and tax cuts. …”

“…The supply of new dwellings is made more difficult by an uncompetitive construction industry, coupled with cumbersome planning regulations and few incentives for municipalities to issue more land. On the fiscal side, real estate taxes are below neutral levels, implying an indirect subsidy to housing. …”