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El emprendimiento: una aproximación internacional al desarrollo económico
Querido lector, estamos seguros de que frases como “El emprendimiento como motor del crecimiento y desarrollo económico y social de los países” le resultan de sobra conocidas, ya que en los últimos años han sido habitualmente empleadas, tanto en el ámbito académico como social o político. Pero ¿podemos esperar que los efectos sean iguales en todos ellos? La obra que tiene en sus manos trata de contribuir a la respuesta de esta pregunta desde un enfoque internacional y multidisciplinar. Un amplio elenco de académicos y profesionales procedentes de países tan diversos como Colombia, Cuba, Ecuador, España, México y Uruguay, aúnan sus conocimientos para alcanzar una visión de c...
Entrepreneurial Cuba
During the presidency of Raúl Castro, Cuba has dramatically reformed its policies toward small private enterprises. Archibald Ritter and Ted Henken consider why¿and to what effect. After reviewing the evolution of policy since 1959, the authors contrast the approaches of Fidel and Raúl Castro and explore in depth the responses of Cuban entrepreneurs to the new environment. Their work, rich in ethnographic research and extensive interviews, provides a revealing analysis of Cuba¿s fledgling private sector.
Ya tu sabes
Viaje de Miami a La Habana, de Obama a Trump, de Fidel a Raúl Castro, que revela los cambios recientes en Cuba a la luz de la historia, la política y la cultura de la isla más famosa del Planeta y de la Revolución más querida y vapuleada que ha sobrevivido al siglo XX. ¿Qué es Cuba hoy? ¿Una sociedad socialista? ¿Un experimento político? ¿Un destino turístico con un museo revolucionario? ¿David frente a Goliat? ¿Un país a la deriva? Ha pasado más de medio siglo desde que Fidel Castro y los barbudos bajaron de la Sierra Maestra y la isla se convirtió en un símbolo global que, luego de la caída de la Unión Soviética, pareció ir hacia un ocaso lento. Lo que al comienzo se ...
Cuba Under Raul Castro
What led to the dramatic social and economic reforms introduced by Cuba¿s president Raul Castro. How effective have those reforms been? And what obstacles does Castro face in overcoming the country¿s chronic socioeconomic woes? Cuba Under Raul Castro addresses these questions, offering a comprehensive analysis of the president¿s efforts during his first six years in office.
The Shadow Economy
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
The Economic Psychology of Tax Behaviour
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Tax Policy for Developing Countries
Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
The Crisis in Tax Administration
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue ...
A Primer on Tax Evasion
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration`s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.
Incentives and Institutional Reform in Tax Enforcement
Based on a detailed study of taxation policies in India, Spain, Singapore, the Philippines, and Mexico, and set against the background of the inability of governments to enforce income tax laws, this book suggests various reforms to overcome incentive and organizational problems.
