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1. Personal Income Tax Policy Choices of Spanish Autonomous Communities in 2016: A Comparison with Canada of the Rate Structure

Author:
François Vallancourt, Jesús Ruiz-Huerta, and Violeta Ruiz Almendral
Publication Date:
01-2018
Content Type:
Working Paper
Institution:
Fundación Alternativas
Abstract:
Since 2009 Autonomous Communities have started to set their own Personal Income Tax rates for the first time. This is both the result of the 2009 rule change and the difficulties to get other public revenues during the years of the Great Recession. We will examine what the Autonomous Communitie s explicit choices have been and see how they compare to what Canadian Provinces have done. Before 2000, these provinces other than Québec were required to use a surtax approach that saw provinces collect personal income tax as a% of federal taxes (tax on tax) using the same number of brackets, boundaries of brackets and progressivity structure. Since 2000 they can and have chosen to use a tax on income approach as noted above. Thus they must make similar choices to those of Autonomous Communities for their Personal Income Tax since 2000.
Topic:
Economics, Global Recession, Tax Systems, and Recovery
Political Geography:
Europe, Canada, Spain, North America, and Western Europe

2. Industrial Relations and Social Dialogue in the Age of the Collaborative Economy (IRSDACE).

Author:
Luis Fernando Medina Sierra
Publication Date:
11-2018
Content Type:
Working Paper
Institution:
Fundación Alternativas
Abstract:
The present document has three goals: first, present an overview of the main legal and regulatory developments regarding the digital platforms; second, reflect the diversity of view that these technologies have generated among the social actors (unions, workers, government and enterprises) and third, offer a comparative framework to make sense of this diversity and the challenges it presents for labor relations and social dialogue. The institutional response has been so far mainly reactive, giving rise to ambiguities that may generate conflicts in need of resolution. But the structure of the different industries where these platforms have been introduced is such that the workers' experiences, their opportunities and their incentives to organize are all markedly heterogeneous. Given the way in which digital platforms redefines the labor relationship between workers and companies, any possible regulation will entail a serious rethinking of key aspects of the welfare state.
Topic:
Human Welfare, Labor Issues, Regulation, and Digital Economy
Political Geography:
Europe, Spain, Western Europe, and Mediterranean

3. The role of consumer generated contents in the music industry: conflicts and perspectives

Author:
Hector Fouce
Publication Date:
04-2016
Content Type:
Working Paper
Institution:
Fundación Alternativas
Abstract:
Digital culture already is the present in which we live. The wounds of transition from the analogue model are being gradually left behind and a new model of culture has taken root in our societies. A model whereby users are no longer limited to consume what the media and cultural societies generate, but are now active elements in their circulation and, often, of creativity itself. Evidentently, this new model has generated disruptions and transformations, which, in the case of music, were initially dramatic. But right now the music market is taking advantage of the oportunities in the Internet, and has been growing during the last four years, with the digital market in Spain receiving in 2016 over one hundred million Euros -61% of its revenue. (Promusicae, 2017), while a new panorama is consolidating with new actors, new relationships among them and new ways of action from authors, industries, technologies and users. This work will explore the exisiting interweaving tensions, endeavoring to point out some ecommendations towards a horizon that brings together the potentialities of technologies, the fair remuneration of those whose way of life is music, and the daily practices of the listeners who make music so important .
Topic:
Mass Media, Culture, Internet, and digital culture
Political Geography:
Europe, Spain, and Western Europe