This article is aimed at viewing the evidence in the legal and political debate. A field relatively little addressed in the expert literature. We relying on the philosophy of science and a little less in legal theory, note that explanations of inductive framework of legal and political knowledge...

We describe Hayek's position on taxation and its subsequent developments. Hayek defends the proportional tax system. If a majority rule corrects deviations from political power must also restrict the conditions of progressive taxation. According to Hayek the progressive tax system (SFP) violates...

In this paper we provide a simple general equilibrium model with public investment and distorting taxes. First, we obtain the optimality conditions for public investment provision under different tax systems. Also we discuss whether tax revenue is increased by the complementary between...

The analysis of Cultural Heritage, based on the tools provided by Management Accounting, is a subject rarely discussed in the discipline. However, a correct management of cultural heritage is a subject that has particularities of interest to both management accounting academics, and politicians...

The performing arts and their financing have been analyzed by cultural economics. Many papers have focused on importance of state intervention both as a financing agent, as a provider and producer of cultural services. Otherwise, several studies have appeared focusing on management of the...

Este artículo introduce la Evaluación Realista (ER) para el análisis de políticos públicas. La ER encuentra justificación en las limitaciones de prácticas dominantes, como las técnicas de evaluación de impacto, para ofrecer explicaciones sobre el porqué una intervención o programa...

This essay is meant as a contribution towards the integration of ‘the social sciences’ into a ‘science of human society’. For this it uses concepts and methods that economics has developed, but also questions the adequacy of mainstream economic theory in two aspects: a) the absence of a...

This article examines the institutional and individual determinants of the correct allocation of political responsibilities in a decentralized country such as Spain. It also deals with the learning process of individuals over time. Our results show that the allocation of powers is more...

The hypothesis in this paper is to defend the idea that the dichotomy between facts and theories, conceptual framework or paradigm uninterpreted experience and world, is a profound error (Davidson), born of an essentially incoherent image of the mind as a spectator passive but critical of an...

Este artículo expone el proceso de descentralización y la contradicción en los discursos de desarrollo, a partir de la realidad rural o campesina de Colombia. Se trata de una descripción de aspectos relacionados con la descentralización la gestión pública hacia el desarrollo y el...