En este trabajo se discute y evalúa cuatro índices simples de progresividad del IRPF entre 1979, año de su implantación, y 1984, último ejercicio fiscal para el que se dispone de información en el momento de redactar estas líneas. Dado que una de las principales metas de la imposición...

The empirical relationship between government spending and private investment is examined, using a panel of 14 OECD countries. The evidence suggests the existence of a significant crowding-in effect of private investment by public investment, through the positive impact of infrastructure on...

En este trabajo se propone analizar el impacto de la progresividad del impuesto sobre la renta en el nivel de recaudación. Su objetivo es doble. De una parte, pretende responder a la pregunta de cuánto más recaudamos por el impuesto sobre la renta por un punto de inflación debido a la...

The globalisation of financial markets has attracted much academic and policymaking commentary in recent years, especially with the growing number of banking and financial crises and the current credit crisis that has threatened the stability of the global financial system. This major Research...

Income and earning inequality has been on the rise in most of the OECD and in many emerging economies since the 1980s. This paper estimates a model of earnings inequality across OECD countries that incorporates determinants of relative demand and supply of more and less-skilled labour. Drawing...

Despite the important role of the service sector in the economic activity, the majority of the studies, both at international and at the Spanish level, have focused their attention in determining the degree of concentration of the manufacture sector. The main purpose in this article is to...

Our first objective is to compare the degree of concentration in manufacturing and services, with special emphasis on its evolution in these two sectors, using a sensitivity analysis for different concentration indices and different geographic units of analysis: municipalities and local labour...