Leveraging Technology toward Family Supports for and Development of Middle Schoolers

This Practitioner Perspective discusses how sharing a learning space with their parents, college students, and other adult members in a community-based technology program influenced middle school students’ familial support, their own technology knowledge and social capital, sense of membership in a learning community, and identity development. The program’s structure used technology as a starting point to develop skills, but also to aid Latino immigrant families to navigate their children’s schooling experiences

Mismatches in the Concept of Environmental Taxes

Environmental taxation has become as a key element of green economy and sustainable growth. The relevance of taxation in this field is based on the effectiveness of eco-taxes to control the environmental cost. Nevertheless, the use of environmental taxation is not free from criticisms due to the fact that a tax is addressed to fund public expenditures. In this paper, the author tackles the mismatches found in the concept of environmental taxes. With the purpose to turn into a Sustainable and Green European Economy, environmental taxes could promote the reduction of pollution or avoid the most dangerous activities for the environment

El patent box en la era post-BEPS: ¿futuro perfecto o incierto?

Tanto la OCDE como la Unión Europea están impulsando medidas para abordar, de manera global, aquéllas prácticas fiscales perjudiciales que permiten la erosión de las bases imponibles y el traslado de los beneficios (BEPS) por parte de las empresas, principalmente los grupos multinacionales. El objetivo del presente trabajo es analizar las diferentes medidas antiabuso cuya influencia y repercusiones en los patent boxes va determinar si estamos ante un futuro perfecto o incierto para este tipo de regímenes preferenciales.Este trabajo se enmarca en el Proyecto de Investigación “La investigación y la transferencia de conocimiento en el marco del ordenamiento financiero comunitario e internacional”, concedido en el marco de las Ayudas para Grupos de Investigación de Excelencia del Programa PROMETEO 2012 de la Conselleria de Educación de la Generalitat Valenciana (PROMETEO/2012/073), cuya investigadora principal es Amparo Navarro Faure

The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective

The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation. Research and Innovation are a key factor in economic growth and job creation. Governments may foster scientific activities through the tax system. However, such tax measures may lead to base erosion and profit shifting. The author tackles different options in order to keep a fair balance between the protection of the domestic tax bases and the promotion of innovation

Los riesgos de la deriva de la fiscalidad ambiental. Reflexiones con ocasión del «céntimo sanitario»

Referencia función extrafiscal del tributo en relación con el céntimo sanitario

Una nota sobre la propuesta de modificación de la Directiva de Intereses y Cánones

1. INTRODUCCIÓN. 2. LA PROPUESTA DE MODIFICACIÓN DE LA DIRECTIVA DE INTERESES Y CÁNONES. 2.1. La Directiva 2003/49/CEE y sus objetivos “no deseados”. 2.2. La introducción de una cláusula “de minimis” en la Directiva. 2.3. El impacto de la cláusula “MET” en los regímenes de patent box consistentes con el enfoque del nexo. 2.3.1. El enfoque del nexo: la vinculación de la tributación de los beneficios con el lugar de creación del intangible. 2.3.2. El nivel de tributación efectiva en los regímenes español e irlandés. 3. REFLEXIÓN FINAL

Book Review: The Multi-age Learning Community in Action: Creating a Caring School Environment for All Children

No abstrac

Response to “Redesigning Systems of School Accountability”: Addressing Underlying Inequities

As Bae (2018) suggests, one way to fill gaps between a holistic view of student learning and accountability policy implementation is to use multiple measures that reflect diverse perspectives of learning. The purpose of this commentary is to provide a discussion of issues, which need to be considered in order to achieve the desired outcomes of greater equity and transparency through these broader accountability efforts. In this commentary, we address equity issues related to Bae’s argument and propose that taking action regarding existing inequities in terms of access to resources, and including traditionally excluded voices are crucial to ensuring that new accountability systems meet their intended goal of shared responsibility for deeper learning and continuous improvement