Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain [PDF]
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation.
Cesar Pérez-López +1 more
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A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050 [PDF]
The need for long-term fiscal projections is self evident. Of these projections, pension expenditure is one of the most important since firstly it represents a large share of total expenditure, and secondly because of the positive correlation between ...
Cío Patxot +4 more
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The sustainable debts of Philip II: A reconstruction of Castile's fiscal position, 1566-1596 [PDF]
The defaults of Philip II have attained mythical status as the origin of sovereign debt crises. We reassess the fiscal position of Habsburg Castile, deriving comprehensive estimates of revenue, debt, and expenditure from new archival data.
Joachim Voth, Mauricio Drelichman
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Impact Assessment of European Structural Funds in Andalusia - a CGE Approach [PDF]
In this work we carry out an impact analysis of the European Structural Funds (ESF) to the object of assessing their effect on the GDP, the level of prices or the consumers’ income on the region of Andalusia in the south of Spain. Accordingly, we present
M. Alejandro Cardenete, M. Carmen Lima
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Income and wealth concentration in Spain in a historical and fiscal perspective [PDF]
This paper presents series on top shares of income and wealth in Spain over the 20th century using personal income and wealth tax return statistics.
Emmanuel Saez, Facundo Alvaredo
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Accounting research in Spain: second half of the 20th century. [PDF]
Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or ...
Fernández-Feijóo Souto, Belén +1 more
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Optimal endowments of public investment: an empirical analysis for the Spanish regions [PDF]
Following Aschauer's (1989) influential contribution, the role of public investment has been stressed as a crucial factor leading to higher private capital productivity, which would lead in turn to higher growth rates.
Bajo-Rubio, Oscar +2 more
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Fiscal policy and income redistribution in Latin America: Challenging the conventional wisdom [PDF]
Conventional wisdom states that fiscal policy redistributes little in Latin America. Lower tax revenues and – above all – lower and less progressive transfers have been identified as the main cause.
Nora Lustig
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CHANGES IN MEXICAN AGRICULTURAL POLICIES, 2001-2003 [PDF]
Several changes in agricultural policies in Mexico have taken place during the administration of President Fox, which started in December 2000. For the fist time in modern history an opposition party won the Presidential election in July of that year ...
Rosenzweig, Andres
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Historia de la Hacienda pública, I. Europa. Historia de la Hacienda pública, II. España (1808- 1995)
Historia contemporánea, 2018 Eduardo José Alonso Olea
doaj +1 more source