A inclusão do número de identificação fiscal (NIF) nas faturas é uma forma de os cidadãos cooperarem com a autoridade tributária no combate à fraude e evasão fiscal. Este estudo pretende evidenciar quais os determinantes que têm maior influência na decisão dos consumidores portugueses em pedir faturas com NIF, procurando aferir da sua natureza extrínseca ou intrínseca. Da análise efetuada chegou-se à conclusão ...
This paper investigateswhich factors affect revenue over-budgeting in the local government,considering budgetary, political, and institutional determinants. It appliesdynamic panels analysis to data from Portuguese municipalities between 2005 and2017. Regarding budgetary arrangements, over-budgeting has implications forseveral years, taking up to three years to dissipate. The difference between budgetedrevenues...
This paper investigates which factors affect revenue over-budgeting in the local government, considering budgetary, political, and institutional determinants. It applies dynamic panels analysis to data from Portuguese municipalities between 2005 and 2017. Regarding budgetary arrangements, over-budgeting has implications for several years, taking up to three years to dissipate. The difference between budgeted re...
This editorial provides an overview of recent empirical contributions to macroeconomic policies in open economies, with a focus on European and small emerging countries. It introduces a special issue composed of a selection of articles presented during the 20th Annual Conference of the International Network For Economic Research (INFER). The conference took place at the University of Goettingen in September 201...
We contribute to the renewable energy consumption-income (and growth) nexus literature by performing an empirical study on a worldwide panel data, also accounting for cross-country dependency using a parsimonious specification that accounts for traditional sources of income differences as well as institutional features of the countries. Our results present either negative or nonsignificant influence of the shar...
Given the importance of renewable energy in the discussion of a reliable and sustainable energy future, it is imperative to understand its main determinants and to draw result implications for energy policy. This study analyses these determinants for Sub-Saharan Africa. Using a panel data technique, namely the panel-ARDL model for a period covering 1990-2014, the results suggest that economic development (per c...
Seven weartestswereconductedonanFZGgeartestingmachineinordertoascertaintheinfluence of basestock(PAOandmineral),specific film thicknessandcontactloadonthewearofspurgears,parti- cularlyonthewearcoefficient κ that isusedinArchard'slaw.Theresultsshowedthatloadmayhave some influence onthewearcoefficient. Theyalsoshowedthattheinfluence ofspecific film thicknesson wear isverynon-linear.Theinfluence ofbasestock,evenwi...
This article presents a brief review of the literature about the price adjustment mechanisms in retail fuel market. This is a pertinent topic of study because the asymmetric behavior of price changes influences consumer welfare, competition between retailers and the possibility of obtaining abnormal profits. Oil has become very important for a country's economy and in peoples everyday lives because it enables t...