Suchergebnisse

El artículo realiza un análisis de la evolución de la moderna teoría del desarrollo, desde sus orígenes hasta la actualidad. Al efecto, revisa las principales contribuciones del núcleo inicial de la disciplina, reivindicando algunas de sus intuiciones. Así mismo, destaca las nuevas líneas de investigación y el renovado estilo de trabajo intelectual que se abre a partir de la década de 1990. Un estilo que ha permitido un diálogo más activo con otras tradiciones del pensamiento económico, un afán por fundamentar analíticamente sus hipótesis y un mayor esfuerzo por validarlas empíricamente. Con ello se han diluido en parte las fronteras caracterizadoras de la teoría del desarrollo, pero, a cambio, se ha consolidado un dinámico y fecundo campo de investigación en economía aplicada.

Abstract
The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a "race to the bottom" in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies, based on the existence of non-cooperative jurisdictions. In the last 5 years, the international community has made some improvements in this field, but the situation remains far from satisfactory. On the other hand, the current procedure for sovereign debt resolution, through negotiations at the Paris Club with the support of the IMF, is not only unfair, but also inefficient. The paper explores alternatives in both fields. Appropriate responses to these international problems would have to show benefits in terms of efficiency and welfare at the global level, and establish fundamentals for countries to take full advantage of their resources, which is a necessary condition for funding policies that will not leave (or push) any nation or social sector behind.

AbstractThe development cooperation system is undergoing a dramatic process of change. New actors are on stage, new instruments (beyond ODA) are being used, and the fields of work have been clearly widened. The enlargement of the development cooperation system is in line with the ambitious and comprehensive 2030 Agenda. However, those changes also imply massive tensions and challenges to the current development cooperation system in terms of its objectives, procedures and narrative. This paper presents some of these challenges in light of the "leaving no-one behind" mandate. The paper discusses, firstly, how the development cooperation system can be brought up to date, taking into account massive changes in the international landscape; secondly, it argues why development cooperation may be still useful and effective in supporting an Agenda that goes beyond ODA; and finally, it discusses some dilemmas around the way in which resources should be allocated in order to preserve the distributive purpose of development cooperation.