The aim of the present paper is to determine whether differences in automotive fuel prices among neighboring Autonomous Communities (i.e. Spanish political-administrative regions) affect the decisions taken by individuals regarding the region in which to purchase fuel. In particular, the...

Using panel data methods, for all the Spanish Autonomous Communities and for the period 1999–2009, the present study estimates the revenue of the casinos in each Autonomous Community on the basis of four variables of interest related to the taxation of gambling in each Community, the taxation...

The aim of this paper is to evaluate the long-term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 1988-91 income tax reform programme. To that end, we combine time-series techniques with outlier detection methods and...

This study tests the hypothesis that the preference of Spanish citizens for regional decentralization of the State is directly conditioned by their recognition that the system of Autonomous Communities generates efficiency gains. We estimate an ordered probit model using the data base created by...

Using a sample of 5962 Spanish households from the Survey of Household Finances (EFF) undertaken by the Bank of Spain, this article describes the structure of their portfolio, and estimates both a Probit model and a Tobit model to test how taxation affects, respectively, the decision to invest...