In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the...

This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are...

La cohesión social, concepto especialmente valorado como expresión y resultado del modelo social europeo y asociado al significado del estado de bienestar, quiere transmitir un conjunto de valores como el sentido de pertenencia, equilibrios en la gestión de los asuntos públicos, control de...

Les nouvelles technologies de l'information (NTI) bouleversent à plus d'un point de vue la nature de la relation entre les consommateurs et les entreprises. Qu'elles soient liées au produit et à l'entreprise (code-barres), au consommateur (carte de crédit, carte à puce, carte de débit,...

Traditionally, the company has been attributed relative control over employees' career paths, particularly in the case of very active organizational management. However, the growing need for organizational flexibility has led to the increasing recourse to atypical work, which in turn contributes...

One problem with existing agent-mediated negotiation systems is that they rely on ad hoc, static, non-adaptive, and hardcoded schemes to represent the behaviour of agents. This limitation is probably due to the complexity of the negotiation task itself. Indeed, while negotiating, software...

We describe a general structure allowing to represent in a regular and extensible way all the financial data available in a research laboratory (at present, the Adaptive Computer Systems Laboratory of the Université de Montréal). After an analysis of field, we clarify the XML representation of...