Title:La tributación del no residente comunitario: entre la Armonización fiscal y el Derecho tributario internacional
Author(s):ALMENDRAL, Violeta RuizDate:2008Type of Publication:Working PaperSeries/Report no.:EUI LAWAbstract:The so-called indirect tax harmonization process, undertaken by the European Court of Justice, and partly fueled by the European Commission, is giving place to a radical transformation of non-resident taxation. The traditional ...
Title:Labor Adjustment: Disentangling Firing and Mobility Costs
Author(s):GUISO, Luigi; SAPIENZA, Paola; ZINGALES, LuigiDate:2007Type of Publication:Working PaperSeries/Report no.:EUI ECOAbstract:This paper studies the costs of adjusting employment, distinguishing between firms’
firing and workers’ mobility costs. We construct a simple dynamic general equilibrium
model of labor demand and supply and show that ...