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...

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...

El objetivo del presente trabajo es contribuir con nueva evidencia empírica al debate existente en torno a cuáles son los factores que determinan la calidad institucional de los países. Se plantea para ello un modelo que incluye de forma conjunta las variables más relevantes propuestas en la...

Introducción: Conductas, delitos y beneficios económicos. 1. Los delitos con finalidad lucrativa -- 2. El discurso de las finanzas ilícitas en España -- 3. Qué sabemos de la economía ilícita? -- Primera parte: La generación de activos ilícitos. 4. Ilícitos generados con delitos...