Persona: González Rabanal, Miryam de la Concepción
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0000-0002-4173-9755
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González Rabanal
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Miryam de la Concepción
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Publicación Socio-economic effects of migration of labor force on Spania and Romania(Bibliotheca Târgovişte) Enache, Nicoleta; González Rabanal, Miryam de la ConcepciónEuropean Union economies are pressed by (i) a demographic change that induces population ageing and a decline of the workforce, and (ii) a split labour market that is characterized by high levels of unemployment for low-skilled people and a simultaneous shortage of skilled workers. This lack of flexible high-skilled workers and the aging process has created the image of an immobile labour force and the eurosklerosis phenomenon. In such a situation, an economically motivated immigration policy at the European level can generate welfare improvements. A selective policy that discourages unskilled migrants and attracts skilled foreign workers will vitalize the labour market, foster growth and increase demand for unskilled native workers.Publicación Los indicadores como herramienta de evaluación de los programas sociales. Algunas propuestas de aplicación en el ámbito del bienestar.(Thomson Reuters Aranzadi, 2021) González Rabanal, Miryam de la ConcepciónPublicación The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration(University of Exeter Business School, 2022) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la ConcepciónThis article analyzes the effects of the international economic double taxation of dividends. For this purpose, a conceptual distinction is made between legal and economic double taxation. The term “dividends” is defined and possible tactics that could be adopted when drafting double taxation agreements in order to resolve any potential issues, with specific reference to the case of Ecuador, are discussed. It was necessary to conduct a thorough review of the doctrine and a comprehensive analysis of possible methods by which international economic double taxation could be avoided or corrected. The paper includes a study of the 1993 double taxation agreement between Ecuador and Spain, and a simulation exercise in which the effects of the agreement’s application are determined. We find that that the existence of international economic double taxation affects businesses’ management policies, indebtedness, and location decisions, as they often look to invest in jurisdictions with lower levels of taxation. Moreover, it affects the evolution of foreign investments and, therefore, the development capacity of countries, especially the least developed ones.Publicación Una gestión pública orientada al ciudadano: justificación, logros y retos(Universitas, 2018) Andrés, Christopher de; Arnaiz Arnaiz, Juan Carlos; Brío Carretero, Juan Francisco del; Diego Ángeles, Pablo de; Freire Campo, José Manuel; Gómez Castañeda, Juan; Gómez Franco, Tomás; Mitxelena Camiruaga, Carmen; Muñoz Machado, Andrés; González Rabanal, Miryam de la Concepción; Fuentetaja Pastor, Jesús Ángel; Gimeno Ullastres, Juan A.; Guirola López, José Manuel; Tiana Ferrer, AlejandroPublicación Seguridad, control de fronteras y Derechos humanos. Gestión pública de las crisis sociales(Dykinson, 2023) Moliner González, Juan Antonio; González Rabanal, Miryam de la ConcepciónPublicación La importancia del personal al servicio de la Administración Pública y su motivación: Una interpretación desde la Economía(The Central and Eastern European Online Library, 2019) González Rabanal, Miryam de la ConcepciónThe present research has a triple objective. First, to analyze, from the economic point of view, the justification of public presence in the provision of the merit goods with especial reference to health. Second, to determine the factors on which the motivation of public employees depends, taking into account that a more motivated and satisfied worker is more productive and, in the case of public goods and services, greater productivity results in a more efficient use of collective resources. Finally, in view of the results of the previous sections, to propose measures aimed at improving the motivation and satisfaction of public employees and, therefore, the perception of citizenship in relation to goods and services they receive from the Public Administration.Publicación El análisis DAFO del método de educación a distancia. Una visión de la UNED contrastada por los estudiantes de Másteres oficiales(Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la Concepción; Acevedo Blanco, Antonio JesúsPublicación Challenges of the Welfare State: The Spanish Case(Inovatus Usluge, 2021-07) González Rabanal, Miryam de la ConcepciónRecent events - especially the economic crisis- have revealed the need to maintain the welfare state, especially in developed countries (the most attacked by the crisis) which are also hit the hardest by the recession and job losses. On the one hand, the increase in demand for social services joins the decreased capacity to collect taxes as a result of the fall in economic activity and declining social contributions because of the rising unemployment. On the other, economic difficulties to prop up the welfare of citizens have caused the most unrest and political debate about whether social spending is precisely that what must suffer cuts to balance the public accounts. The answer of each country to this question will depend on its ability to meet new challenges without compromising the future of younger generations. The objective of this paper is to discuss the Spanish model of welfare, taking into special consideration the demographic effects of an aging population and the reversal of migration flows in order to discern which direction and what concrete measures can answer the previous question. This has been a response that in the Spanish case, has highlighted the need to review the excessive benevolence in granting a benefits system and the existing pockets of fraud in the tax system.Publicación La transferencia en el ámbito de las Ciencias Sociales: un reto posible(Thomson Reuters Aranzadi, 2022) Enache, Nicoleta; González Rabanal, Miryam de la Concepción; Gómez Gómez, Francisco; Fernández Rodríguez, Jesús; Acevedo Blanco, Antonio JesúsPublicación The SWOT Analysis of The Distance Learning Model(Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la Concepción
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