Abstract: This document focuses on demonstrating the effect of innovative effort on productivity, when it is disaggregated in terms of productive technical efficiency and other components associated with demand and idiosyncratic shocks, and unit costs per compund input. These components are developed and estimated from models with panel data, where it is evident that the innovative effort in firms differentially affects the disaggregated productivity of its components. In effect, it is shown that technical efficiency and demand shocks are the elements where the innovative effort affects in greater proportion. These results will be analyzed from the information from the annual manufacturing survey (EAM) between 2003-2012 and the surveys of innovation and technological development for the manufacturing industry (EDIT) provided by the DANE between 2008-2012.

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Título: The Field of Power in action: Coalitions and frictions in the tax transfer pricing law- making process.

 

Autores: Rodrigo Ormeño Pérez y Lynne Oats.

 

Presenta: Rodrigo Ormeño Pérez.

 

Abstract: This paper responds to calls for more research into dominant groups in society by analysing the configuration of a constellation of powerful agents, part of the field of power, in the Chilean context. The paper examines the customised design and adoption of the Organization for Economic Co-operation and Development’s (OECD) Transfer Pricing Guidelines in the making of the first transfer pricing rule in Chile, in response to international pressures. The study demonstrates the existence of two dimensions within the tax space of the field of power and illustrates the coalitions and frictions that arise in the making of tax regulation.