In this paper we analyze the mediating role of governance quality in the relationship between fiscal decentralization and regional disparities. Previous work has argued that fiscal decentralization has the potential to reduce income differences across regions but that this potential may not be...

In this paper we analyze the mediating role of governance quality in the relationship between fiscal decentralization and regional disparities. Previous work has argued that fiscal decentralization has the potential to reduce income differences across regions but that this potential may not be...

Spanish Abstract: Este artículo analiza la evolución del número de empleados al servicio de las Administraciones Públicas (AAPP) en España a lo largo de la crisis y el proceso reciente de consolidación fiscal. Caracterizamos los cambios en la estructura y composición del empleo de las...

En el presente trabajo se analiza el comportamiento individual frente al pago de impuestos, pero desde una óptica diferente a la comúnmente adoptada: la moral fiscal. Utilizando datos del Latinobarómetro (Corporación Latinobarómetro, 2005) para el Cono Sur, se estima la relación entre la...

Este trabajo propone un mecanismo de actualización del sistema de financiación autonómica que mantiene la equidad horizontal a lo largo del tiempo, al que se denomina mecanismo de las “Relatividades Constantes”. En este contexto, el trabajo examina críticamente el concepto de necesidades...

El propósito principal de este documento es presentar una serie de recomendaciones de política que permitan consolidar a la descentralización como una estrategia de desarrollo regional. La evidencia muestra que la descentralización ha perpetuado las disparidades que en materia de cobertura...

This paper studies the effects on job creation of the main local tax rates and of expenditure in some local services. With this purpose we estimate a job growth equation using a panel with more than 100 local governments during 8 years (1992-99). With the aim of bringing evidence about local...

This article presents a new approach to federalism that focus more on the outcome desired than on formal power relationships, considers more realistically the role played by states and localities, and incorporates the role of citizens more directly in the analysis. This approach underlines,...

We study the relationship between the design of accounting laws for thirty Mexican state governments and their public finances. We use two indexes and OLS regressions to analyze it. The first index assesses the quality of the design of the state accounting laws (Figueroa, 2005; Garc´ýa, 2007). The...

In this paper we analyze the individual motivation to pay taxes from a novel perspective: the degree of tax morale. We use the Latinobarometro data set of 2005 for countries belonging to the Cono Sur area in Latin America. We estimate, through OLS and ordered probit regressions, the relationship...