We empirically analyze the determinants of the fiscal decentralization in the European Union. Our approach consists on a quantile regression for the period 2005-2017. The results show the differences in the impact of explanatory variables on the fiscal decentralization by quantiles....

We empirically analyze the determinants of the fiscal decentralization in the European Union. Our approach consists on a quantile regression for the period 2005-2017. The results show the differences in the impact of explanatory variables on the fiscal decentralization by quantiles....

In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities detected in the data, which is the principal...

The aim of this paper is to analyse cross-country differences in the degree of inter-regional redistribution achieved by means of taxes and expenditures in 21 European countries over the period 1995-2009. We rely on a standard approach based on the observation and comparison of both primary and...

The aim of this paper is to analyse cross-country differences in the degree of inter-regional redistribution achieved by means of taxes and expenditures in 21 European countries over the period 1995-2009. We rely on a standard approach based on the observation and comparison of both primary and...

The aim of this short paper is to discuss the future of the European Monetary Union (EMU) departing from the current financial crisis. In particular, we focus on its effects on the prospects for the EMU integration or disintegration.