Research on cultural economics is very interested in the economic valuation of non-market goods, particularly in the field ofcultural heritage where contingent valuation techniques are currently being used with both parametric and non-parametric statistical methods to estimate the willingness to...

We provide a generalization and adaptation of the decomposition methodology by Pfähler (Bull Econ Res 42:121–129, <CitationRef CitationID="CR13">1990</CitationRef>) and Lambert (The distribution and redistribution of income, 1st edn, <CitationRef CitationID="CR9">1989</CitationRef>, The distribution and redistribution of income, 3rd edn, <CitationRef CitationID="CR10">2001</CitationRef>), designed to assess the...</citationref></citationref></citationref>

Local income data is a key element to analyze residents’ standard of living and wellbeing as well as an important economic indicator, very used in a wide range of studies related to regional convergence, urban economics, fiscal federalism, housing and spatial welfare analysis. Despite its...

The aim of this paper is to provide a generalization of the Pfähler (1990) and Lambert (1989, 2001) decomposition, which allows us to overcome some limitations of the original methodology. In particular, our proposal avoids the problem of sequentiality when the tax has several types of...

Local income data is an important economic indicator, widely used in a broad range of studies related to regional convergence, urban economics, fiscal federalism, housing and spatial analysis. Despite its importance, there is a lack of official data on local incomes and, most importantly, on...

This resource describes a data source for local personal income and its distribution in Spanish municipalities.

This chapter deals with the evolution of tax administration in Spain from the initial stages of the democratic process, way back in the second half of the seventies, up to the present time. Given the relevance of the classical interrelation between the tax reform processes and tax administration...