Is the Tax Collection Effort an Indicator of the Financial Condition of Spanish Municipalities?

ABSTRACT

The financial crisis beginning in 2007 drastically affected the financial resources of different governmental organizations, causing critical imbalances between resources and expenditure needs. This study aims to analyze whether the municipal tax collection effort in Spain could be an indicator of the financial condition of these institutions. As a preliminary step, a new methodology is used to assess their financial condition. We test tax collection effort as an indicator on a sample of more than 5,000 Spanish municipalities with fewer than 75,000 inhabitants. Results confirm that the budgetary solvency dimension is associated with the tax collection effort for all municipalities studied. Furthermore, in municipalities with populations of fewer than 5,000 inhabitants, the level of the tax collection effort is indicative of most of the financial condition dimensions.     

Beyond Orthodoxy: Asserting Latin America's New Strategic Options Toward the United States

This essay explores the possibility that Latin America may deploy new strategic options in its relations with Washington at the beginning of the twenty‐first century. It starts by evaluating what have been the five major foreign policy models of the region with regard to Washington since the end of the Cold War. It proceeds by evaluating the recent dynamics of Latin American insertion into world affairs. Then it introduces three new alternatives for handling U.S. Latin American relations in the coming years. It concludes by pointing out the importance of understanding the scope of the hemispheric challenges for both the region and Washington.     

Corruption in post-conflict Bosnia-Herzegovina and Kosovo: a deal among friends

Since the late 1990s international state builders have paid increasing attention to fighting corruption in both Bosnia-Herzegovina and Kosovo. On the surface this effort has brought significant results, since both countries have adopted legal frameworks modelled on the best practices of Western democracies. In practice, however, corruption remains rampant. This disappointing outcome has several explanations: in reviewing the empirical evidence we consider the two countries as cases involving heavily assisted transition from both socialism and war, highlighting how collusive practices between political and criminal interests have played a role in establishing formally liberal but substantively ‘hybrid’ institutions. We argue that the spread of corruption has been implicitly legitimised by international actors, who have pressured local parties to accept the formal architecture of good governance, including anti-corruption legislation, while turning a blind eye to those extra-legal structures and practices perceived as functional to political stability.     

Color Stability of Dental Restorative Materials Submitted to Heat Sources,for Forensic Purposes

During postmortem examination of the dental arches of carbonized victims, dental restorative materials may be found. The aim of this study was to evaluate the effect of heat source action on the color stability of composite resin (CR) and glass ionomer cement (GIC) restorations, to discriminate between them and compare with antemortem dental data. Sixty bovine teeth (30 CR and 30 GIC) were prepared (6 × 6 × 2 mm) and separated into groups (n = 10). The color readouts were taken by spectrophotometer, before and after heat action (100°C, 200°C, 300°C), in an oven for 15 min. There were color alterations for all coordinates (ΔE, ΔL*, Δa* eΔb*) for both materials. GIC presented greater change. The authors concluded that it is possible to distinguish between the materials by the color changes analyzed by instrumental method, helping victim identification.