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La participación en la plusvalía: cobro imperativo en los municipios, distritos y áreas metropolitanas
Este libro es el resultado de una investigación que tiene como finalidad el estudio de la participación en la plusvalía desde una perspectiva tributaria, con el ánimo de conocer las razones por las cuales no se recauda esta contribución. Para ello, se seleccionaron los entes territoriales capitales de departamentos y se aplicó instrumento tipo encuesta a la comunidad académica involucrada en el tema tributario, que permitió conocer la percepción acerca de la importancia de este tributo y su cumplimiento en el pago. Queda la reflexión crítica de un fenómeno fiscal que tan solo los municipios privilegiados se dan el lujo de cobrar, mientras que otros tienen que luchar por cobrar impuestos que carecen de reserva de ley solo porque es más fácil su cobro.
El fisco municipal en Colombia: análisis de algunos tributos pintorescos
Dos centenarios han transcurrido desde que Colombia se independizó del yugo español. Desde entonces, el sistema impositivo ha sufrido grandes cambios, en especial a causa de la justificación para crear contribuciones fiscales. De esa transición surgieron cambios políticos, económicos y sociales, al pasar de una relación del individuo con la “corona” a una perspectiva más amplia que incluye al Estado, la economía y la sociedad, y que representa tanto lo individual como lo colectivo. Algunos de los tributos municipales que se cobran actualmente vienen de esa transición, caracterizada por la intervención estatal en la vida de sus ciudadanos con su “bienestar” protegido por medio de servicios sociales organizados por el Estado, entre ellos, invertir en la construcción de cárceles y la alimentación de los encarcelados, el pago de los maestros, del vacunador, del médico y del cirujano, el embellecimiento del pueblo, el aseo y el adorno de sus calles, puentes, plazas, entradas públicas, así como en la reparación de las casas municipales, las carnicerías y los demás edificios públicos.
A Fighting Chance
Seventeen-year-old Miguel Angel spends every minute after school at the Packing Shed, working out with the Alisal Boxing Club. He dreams of becoming a champion so he can get his mother and five siblings out of their cramped one-bedroom apartment in one of Salinas’ poorest barrios. But suddenly his life gets more complicated. The city is threatening to take the Packing Shed away from Coach, and without a place to train he won’t be able to avoid the gangbangers in his neighborhood. His childhood friend, Beto, has succumbed to the wiles of easy money and expensive cars, and Miguel Angel wonders if he’ll be able to resist his friend. Meanwhile, beautiful blonde Britney from Pebble Beach ha...
Long-Term Macroeconomic Effects of Climate Change: A Cross-Country Analysis
We study the long-term impact of climate change on economic activity across countries, using a stochastic growth model where labor productivity is affected by country-specific climate variables—defined as deviations of temperature and precipitation from their historical norms. Using a panel data set of 174 countries over the years 1960 to 2014, we find that per-capita real output growth is adversely affected by persistent changes in the temperature above or below its historical norm, but we do not obtain any statistically significant effects for changes in precipitation. Our counterfactual analysis suggests that a persistent increase in average global temperature by 0.04°C per year, in th...
A Series of Plays
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Social Psychology of Prejudice
For junior/senior level courses in Social Psychology, Prejudice, and Discrimination. Combining traditional and contemporary approaches to prejudice in an evenhanded yet comprehensive manner, this text presents social psychological theories that are relevant to the understanding of prejudice and discrimination against various stigmatized groups. It reviews what is currently known about how stigmatized group members respond to prejudice and explores possible strategies--at the individual, group, and societal levels--for reducing prejudice.
The Anti Stupidity Book
Stupidity. What is it? Is it just something we see our neighbors and members of the opposite political party do? Or is it something more? Why does it seem to be so universal? Are there fundamentals of stupidity that can be recognized? These are the questions discussed in this book. It presents six fundamentals of stupidity that lead to the stupid choices that we see all around us. Included among these are the belief that there are no moral values, that God does not exist, and that it is acceptable to become addicted and to treat others badly and be proud. In the end we see that the only sure way to avoid the fundamentals of stupidity is through the saving power of Jesus Christ.
