Search results for "Fiscal"
showing 10 items of 448 documents
La Sicilia del '600. Nuove linee di ricerca.
2012
I tre saggi che compongono questo libro si propongono di offrire approcci nuovi alla storia della Sicilia, analizzandola in un periodo di crisi ma proprio per questo ricco di trasformazioni, quale quello dei decenni centrali del ’600: la politica fiscale e finanziaria (Antonino Giuffrida), l’uso del patronage ecclesiastico (Fabrizio D’Avenia), la gestione delle rivolta del 1647 (Daniele Palermo). Si tratta di tre aspetti, tra loro correlati, del particolare rapporto tra la corte di Madrid e le istituzioni del Regno di Sicilia, ma che risentono e influenzano allo stesso tempo le dinamiche delle relazioni con le altre province del più ampio “sistema imperiale” spagnolo.
Ma è proprio vero che l'attuale sistema fiscale fa pagare solo il Nord?
2008
L'articolo mostra con semplici calcoli matematici che il le regioni del Centro Italia producono un gettito fiscale superiore rispetto a quelle del Nord.
Intelectual de referencia
2010
Economic and fiscal policy coordination after the crisis: is the European Semester promoting more or less state intervention?
2020
The European Union (EU) – and its Economic and Monetary Union (EMU) in particular – is often criticized as a predominantly marketoriented project. We analyse to what extent such claims can be substantiated by focusing on one key aspect of the EU’s post-crisis framework for economic governance: the country-specific recom- 15 mendations (CSRs) that the EU has been issuing annually since 2011. Based on an original dataset, we analyse more than 1300 CSRs, which show that the EU does not push uniformly for less state intervention. Rather, the CSRs tend to suggest fiscal restraint and less protection for labour market insiders, while simultaneously 20 promoting measures that benefit vulnerable gr…
Précis de fiscalité des entreprises : 2019-2020
2019
43e édition; National audience; La fiscalité des entreprises, sous l'influence du droit interne et du droit européen, est en constante évolution. Ce Précis en tient compte et intègre les évolutions législatives et jurisprudentielles les plus récentes.Dans le même temps qu'elle se développe, la fiscalité des entreprises tend à se complexifier. Il ne suffit donc pas d'exposer chacune des solutions. Encore faut-il les expliquer, dégager des principes, éclairer les choix existants et montrer leurs articulations avec les autres disciplines (droit comptable, droit des sociétés, droit de la sécurité sociale, droit des procédures collectives, droit des obligations...).Une méthode originale est priv…
Government Size, the Role of Commitments*
2011
We explore the hypothesis that long-term commitments affect the dynamics of government expenditure. With the aid of a simple median-voter model we interpret the pattern of increasing-then-constant tax rates observed in OECD countries in the second half of the last century: persistence of public expenditure and a lower bound on new interventions will push government size upward, and preferences of the electorate put a halt to this growth at some point. In this view, the fiscal policy variable is seen to consist of only a part of the total expenditure, the rest being predetermined by its past level.
Can fiscal policy stimulus boost economic recovery
2011
We assess the role played by fiscal policy in explaining the dynamics of asset markets. Using a panel of ten industrialized countries, we show that a positive fiscal shock has a negative impact in both stock and housing prices. However, while stock prices immediately adjust to the shock and the effect of fiscal policy is temporary, housing prices gradually and persistently fall. Consequently, the attempts of fiscal policy to mitigate stock price developments (e.g. via taxes on capital gains) may severely de-stabilize housing markets. The empirical findings also point to significant fiscal multiplier effects in the context of severe housing busts, which gives rise to the importance of the im…
Fiscal Policy Discretion, Private Spending, and Crisis Episodes
2011
In this paper, we assess the impact of fiscal policy discretion on economic activity in the short and medium-term. Using a panel of 132 countries from 1960 to 2008, we find that fiscal policy discretion provides a net stimulus to the economy in the short-run and crowding-in effects are amplified once crisis episodes are controlled for– in particular, banking crises - giving a great scope for fiscal policy stimulus packages. However, crowding-out effects take over in the long-run – especially, in the case of debt crises -, in line with the concerns about long-term debt sustainability.
La substitution des actions de performance aux stock-options dans la rémunération des dirigeants des sociétés du SBF 120 : analyse du choix des critè…
2019
National audience
New Alliances in Post-Brexit Europe: Does the New Hanseatic League Revive Nordic Political Cooperation?
2020
As Brexit removes the Nordic countries’ most powerful ally from the EU, what does this imply for their approach to European affairs? The literature on small states within the EU suggests that they can counterbalance limited bargaining capacities by entering two types of alliances: strategic partnerships with bigger member states and institutionalised cooperation on a regional basis. Against this backdrop we ask whether, by significantly raising the costs of non-cooperation for Nordic governments, the Brexit referendum has triggered a revival of Nordic political cooperation. We scrutinise this conjecture by analysing Nordic strategies of coalition-building on EU financial and budgetary polic…