This paper looks for empirical evidence to show if a very interventionist government stimulates or not private investment in Latin America. Using the same model as Caballero-Urdiales y López-Gallardo (2012), we extend their analysis from five Latin-American countries to all Latin America. The...

Using the same model that Caballero-Urdiales {\it et al.} (2012) and Brito-Gaona and Iglesias (2017) applied to Latin-American countries, we extend their analysis to the European Union (EU) in order to analyze the determinants of private investment. Results show consistent evidence with three...

This paper looks for empirical evidence to show if a very interventionist government stimulates or not private investment in Latin America. Using the same model as Caballero-Urdiales y López-Gallardo (2012), we extend their analysis from five Latin-American countries to all Latin America. The...

Using the same model that Caballero-Urdiales {\it et al.} (2012) and Brito-Gaona and Iglesias (2017) applied to Latin-American countries, we extend their analysis to the European Union (EU) in order to analyze the determinants of private investment. Results show consistent evidence with three...

Este trabajo analiza en qué medida la implantación de un impuesto dual sobre la renta puede modificar las oportunidades de planificación fiscal de que disponen los contribuyentes en los impuestos sobre la renta personal y societaria vigentes en la mayor parte de los países desarrollados. El...

English Abstract: This document describes the structure of the Spanish fiscal system in comparison with the European Union economies. Spain is notable for the persistently lower weight of its tax revenue relative to GDP compared with the EU28 average. This lower tax revenue/GDP ratio is mainly...

Spanish Abstract: En este documento se presenta una descripción de la capacidad recaudatoria y la estructura tributaria del sistema fiscal español en comparación con las economías de la Unión Europea. España destaca por presentar un peso de los ingresos tributarios sobre PIB relativamente...