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Heritage and Archaeology in the Digital Age
This book examines how computer-based programs can be used to acquire ‘big’ digital cultural heritage data, curate, and disseminate it over the Internet and in 3D visualization platforms with the ultimate goal of creating long-lasting “digital heritage repositories.’ The organization of the book reflects the essence of new technologies applied to cultural heritage and archaeology. Each of these stages bring their own challenges and considerations that need to be dealt with. The authors in each section present case studies and overviews of how each of these aspects might be dealt with. While technology is rapidly changing, the principles laid out in these chapters should serve as a gu...
On the Determinants of Fiscal Non-Compliance
This paper proposes an empirical framework that distinguishes voluntary from involuntary compliance with fiscal deficit targets on the basis of economic, institutional, and political factors. The framework is applied to Spain’s Autonomous Communities (regions) over the period 2002-2015. Fiscal noncompliance among Spain’s regions has shown to be persistent. It increases with the size of growth forecast errors and the extent to which fiscal targets are tightened, factors not fully under the control of regional governments. Non-compliance also tends to increase during election years, when vertical fiscal imbalances accentuate, and market financing costs subside. Strong fiscal rules have not shown any significant impact in containing fiscal non-compliance. Reducing fiscal non-compliance in multilevel governance systems such as the one in Spain requires a comprehensive assessment of intergovernmental fiscal arrangements that looks beyond rules-based frameworks by ensuring enforcement procedures are politically credible.
The Elgar Guide to Tax Systems
"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countr...
Archaeologies of Early Modern Spanish Colonialism
Archaeologies of Early Modern Spanish Colonialism illustrates how archaeology contributes to the knowledge of early modern Spanish colonialism and the "first globalization" of the 16th and 17th centuries. Through a range of specific case studies, this book offers a global comparative perspective on colonial processes and colonial situations, and the ways in which they were experienced by the different peoples. But we also focus on marginal “unsuccessful” colonial episodes. Thus, some of the papers deal with very brief colonial events, even “marginal” in some cases, considered “failures” by the Spanish crown or even undertook without their consent. These short events are usu...
