La presión fiscal efectiva (Análisis jurídico-económico)

El Concierto Económico, tanto en el ámbito de las relaciones financieras como en el ámbito de la autonomía fiscal ha alcanzado resultados notables. En el ámbito de la autonomía fiscal, el Concierto se ha traducido en que las Diputaciones recaudan todos los impuestos esenciales del sistema fiscal. En términos financieros también el Concierto ha sido muy importante. El Concierto determina el cupo e implícitamente determina lo que se quedan los Territorios históricos, es decir, lo que se recauda menos lo que se paga al Estado.Kontzertu Ekonomikoak, hala finantza harremanen alorrean nola autonomia fiskalarenean, emaitza nabarmenak erdietsi ditu. Autonomia fiskalaren alorrean, Aldundiek sistema fiskalaren funtsezko zergak biltzea ekarri du Kontzertuak. Finantza alderditik, halaber, oso garrantzitsua izan da Kontzertua. Kontzertuak kupoa zehazten du eta inplizituki Lurralde historikoek biltzen dutena zehazten du, hau da, biltzen dena ken Estatuari ordaintzen zaiona.L'Accord Economique, aussi bien dans le milieu des relations financières que dans le milieu de l'autonomie fiscale a obtenu des résultats remarquables. Dans le milieu de l'autonomie fiscale, l'Accord s'est traduit par le recouvrement de tous les impôts essentiels du système fiscal par les Députations. En termes financiers également l'Accord a été très important. L'Accord détermine le contingent et détermine implicitement ce que gardent les Territoires historiques, c'est-à-dire, ce qui est perçu moins ce qui est payé à l'Etat.The Economic Settlement, both in the field of financial relations as well as in the area of fiscal autonomy, has reached notable results. In the area of fiscal autonomy, the Settlement has been translated into the collection of all the essential taxes in the fiscal system by the Diputations. In financial terms, the Settlement has also been very important. The Settlement determines the quota and implicitly determines the amounts the Historical Territories are to keep, that is to say, what is collected minus what is to be paid to the State

How to reform pension reforms… and the cost of not doing it

The Spanish pension system will be balanced reducing pensions. As a result, the initial pension will lower and the retirement period will be smaller. Furhermore, due to the Index for Pension Revaluation, in the medium and even in the long run the real value of pensions will decrease continuously. All this, assumes that future pensioners don´t have any rights and that they have to bear all the cost of ageing. In the end, this will lead to a society aged and impoverished. To avoid that and respect the rights of pensioners, a new reform is needed. This reform has to eliminate some of the measures taken and increase the resources of the system (taxes and other resources)

Los efectos de la declaración de concurso sobre los administradores de las sociedades

Trabajo que refleja las posibles circunstancias que pueden recaer sobre los administradores de la sociedad que se encuentra en concurso de acreedores. Centrándose, principalmente en la posibilidad de establecer medidas cautelares (48 ter LC) y la condena al déficit concursal (172 bis)

La venta a prueba en Roma y su plasmación en el Derecho privado actual.

En el Trabajo se estudia la venta a prueba en el Derecho romano, en concreto, las dos figuras que constituyen el antecedente de la venta a prueba en nuestro Derecho actual: el pactum displicentiae y la cláusula de la degustatio. A continuación, se adentra en la Recepción del instituto, abordando los diversos momentos del devenir histórico de estas dos figuras en nuestro Derecho: en el Derecho medieval español, fundamentalmente en varios fueros locales castellanos y en las Partidas de Alfonso X El Sabio; y en el proceso codificador, centrándonos en la actual configuración de la venta a prueba en el artículo 1453 del Código civil y en el artículo 328 del Código de comercio

Dictamen jurídico solicitado por el franquiciador acerca de la existencia de contrato de franquicia, su incumplimiento por parte del franquiciado y actuaciones posteriores al mismo.

Análisis sobre la posible existencia de contrato de franquicia, incumplimiento de las obligaciones del franquiciado derivadas del mismo y las consecuencias de las posteriores actuaciones del franquiciado tras la resolución contractual.<br /

Las cláusulas claim made

En el siguiente trabajo se van a tratar las cláusulas de delimitación temporal, más conocidas como cláusulas claim made.Las cláusulas claim made son aquellas cláusulas temporales que se caracterizan por precisar en la póliza que la cobertura aseguradora se extenderá únicamente a los supuestos en los que la reclamación del tercero tenga lugar durante la vigencia del contrato o en el plazo ex ante o ex post que se haya acordado, una vez el contrato esté extinguido en este último caso.Se abarca en primer lugar una breve explicación de los seguros de daños, seguido de un estudio del seguro de responsabilidad civil. A continuación, el trabajo se centra en el momento de la reclamación en el seguro de responsabilidad civil, que es donde emergen las cláusulas que atendemos en el trabajo. Es aquí, donde se analiza la parte más nuclear del trabajo: explicar el problema que plantean las cláusulas claim made tanto para los asegurados de determinados sectores profesionales como para las compañías aseguradoras. Para los primeros, porque no van a resultar cubiertos, ya que no se encuentran asegurados por la misma aseguradora o porque se les ha extinguido el plazo estipulado en la cláusula para reclamar; y para las segundas, que se encuentran con una reclamación años más tarde de la obra o de la operación realizada en su momento bajo cobertura.<br /

To What Extent do Fiscal Regimes Equalize Opportunities for Income Acquisition Among Citizens?

This project employs the theory of equality of opportunity, described in Roemer's book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in ten countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions of post-fisc income are the same for different types of citizen, where a citizen's type is defined by the socioeconomic status of his parents. Intuitively, a country will have equalized opportunity if the chances of earning high (or low) income are equal for citizens from all family backgrounds. Of course, pre-fisc income distributions, by type, will not be identical, as long as the educational system does not entirely make up for the disadvantage that children, who come from poor families face, but the tax-and-transfer system can play a role in rectifying that inequality. We include, in our computation, two numbers that summarize the extent to which each country's current fiscal regime achieves equalization of opportunities for income, and the deadweight loss that would be incurred by moving to the regime that does.

To what extent do fiscal regimes equalize opportunities for income acquisition among citizens?.

This paper employs the theory of equality of opportunity, described in Roemer’s book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in 11 countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions of post-fisc income are the same for different types of citizen, where a citizen’s type is defined by the socio-economic status of his parents. Intuitively, a country will have equalized opportunity if the chances of earning high (or low) income are equal for citizens from all family backgrounds. Of course, pre-fisc income distributions, by type, will not be identical, as long as the educational system does not entirely make up for the disadvantage that children, who come from poor families face, but the tax-and-transfer system can play a role in rectifying that inequality. We include, in our computation, two numbers that summarize the extent to which each country’s current fiscal regime achieves equalization of opportunities for income, and the deadweight loss that would be incurred by moving to the regime that does.Fiscal regimes; Equal opportunities; Income acquisition;

To what extent do fiscal regimes equalize opportunities for income acquisition among citizens?

This project employs the theory of equality of opportunity, described in Roemer’s book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in ten countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions of post-fisc income are the same for different types of citizen, where a citizen's type is defined by the socioeconomic status of his parents. Intuitively, a country will have equalized opportunity if the chances of earning high (or low) income are equal for citizens from all family backgrounds. Of course, pre-fisc income distributions, by type, will not be identical, as long as the educational system does not entirely make up for the disadvantage that children, who come from poor families face, but the tax-and-transfer system can play a role in rectifying that inequality. We include, in our computation, two numbers that summarize the extent to which each country’s current fiscal regime achieves equalization of opportunities for income, and the deadweight loss that would be incurred by moving to the regime that does

The Children’s Faecal Matter Structure Is Built by Their Parents

Introduction: Humans have gone through physical changes over the last 4 million years. The mouth, however, has not changed teeth quantity or quality. Eight incisors for fruits, vegetables and tubers; four little canines for little animals; eight premolars and twelve flat molars are used for crushing these foods, especially whole grains and legumes. The teeth crushing foods are the first step in the building of faecal matter. Foods are selected mostly according to cultural guidelines than to biological needs. The patterns of consumption are induced by the publicity of industrialized or processed foods. Material and Methods: This study design was observational, analytical, correlational, transversal and prospective. One thousand children (0 - 12 years old) were questioned in order to learn about the relationship between Weekly Eating Frequency (WEF) and Faecal Matter (FM) characteristics. The FM was classified as soft , normal or hard and the outcome was expressed as Dry Faecal Residue (DFR). The WEF and Weekly Bowel Movement Frequency (WBMF) were determined and tabulated according to times per week. Environmental factors, parents’ education level and children’s birth order were examined. Results: There was a strong association between DFR, WBMF and WEF. Environment and education level did not play a key role although birth order did matter. Conclusions: Fibre-free foods (dairies, meats, flours and sweeties or sodas) increased DFR. Foods containing fibre from vegetables decreased DFR, which in turn contributed to the WBMF. Lowest DFR was observed in children under Exclusive Breastfeeding (EB). Distant last-born children had higher DFR. Comments: Daily examples support these results and it is clear that children’s FM is built by their parents. We encourage parents to follow the “mouth nature” rather than the “advertisements nature”.Facultad de Ciencias Médicas (FCM