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Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would ...
Why regions fail (or succeed). The Role of Government Institutions in the Long-Run
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] This paper represents an attempt to reconcile some general intuitions provided by Daron Acemoglu and James A. Robinson in the book “Why Nations Fail” with the case of the deep regional disparities in the economic ...
FDI in Selected Developing Countries: Evidence from Bundling and Unbundling Governance
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] The objective of this study is to assess governance drivers of FDI in a panel of BRICS and MINT countries for the period 2001-2011. We bundle and unbundle governance determinants using a battery of contemporary ...
The Relationship Between Corporate Tax Rate and Economic Growth During the Global Financial Crisis: Evidence from a Panel VAR
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] This paper compares dynamic relationship between economic growth and corporate tax rate during the recent financial crisis and the non–crisis period using a panel VAR for 29 OECD countries over the period ...
Residents’ attitudes towards different tourist offers: Maldonado-Punta del Este conurbation (Uruguay)
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] The study of residents' attitudes is fundamental for tourist destinations managers. Residents form their attitude towards tourism through a cost-benefit analysis based on their perception of tourism impacts. The ...
Governance and Domestic Investment in Africa
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] The study empirically examined the impact of governance on domestic investment in 16 African countries with a balanced panel data set, between the years 2002 and 2015. The study employed six unbundled governance ...
Give me liberty or give me money: the fiscal decentralization and autonomy of regional governance in Slovakia
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] The aim of this study is to focus on fiscal decentralization and regional financial autonomy in Slovakia. The public administration reform and fiscal decentralization process in Slovakia ought to increase the ...
Economic Analysis of Supply Functions, Private Returns to Investment in Education and Skill Mismatch in Egypt
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] Education provides good health, empowerment and employment to all people in the society. Accordingly, education can make a lifelong difference in individuals’ lives. It is proved that, on average, there is a ...
The evaluation index improvement for the relocation of research equipment
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] In this paper, evaluation index improvement for research equipment relocation is presented and discussed to boost the effectiveness of research equipment management. The analytic hierarchy process (AHP) model ...
Social capital and banking system profitability: A survey of European Union countries
(Universidade da Coruña, Servizo de Publicacións, 2019)
[Abstract] Over the last years, the concept of social capital as a facilitator of economic activities has been a remarkable issue among economists. In this article, we study the impact of social capital on banking performance ...