I document extremely son-biased sex ratios at birth among Asian-born parents in Spain. Using data on the universe of registered births in Spain during 2007- 2012, I show that there are 117 boys per 100 girls born to Indian parents, compared with a national average of 107 boys per 100 girls. The...

Contingent sovereign debt can create important welfare gains. Nonetheless, there is almost no issuance today. Using hand-collected archival data, we examine the first known case of large-scale use of state-contingent sovereign debt in history. Philip II of Spain entered into hundreds of...

In this paper we study the disability transition probabilities (as well as the mortality probabilities) due to concurrent factors to age such as income, gender and education. Although it is well known that ageing and socioeconomic status influence the probability of causing functional disorders,...

We study the effect of the business cycle on the health of newborn babies using 30 years of birth certificate data for Spain. Exploiting regional variation over time, we find that babies are born healthier when the local unemployment rate is high. Although fertility is lower during recessions,...

This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying out a comparative study of tax design and tax levels. Moreover, we estimate a demand system of car fuels with data from Encuesta Continua de Presupuestos Familiares, which...

This paper reviews what has increased medical-care spending bought in terms of health benefits with longitudinal data from the U.S and, more limited, from Spain. Health services contribution to health has been positive in average, especially during the last 50 years for the U.S and the last 30...

Broadly speaking, pharmaceutical policy in Spain has been unable to control either the price or the volume of drugs prescribed. Limited attempts have been made to bring together the regulation of the pharmaceutical market and policies, in pursuit of the desired goals of efficiency and quality....

This study reports on the analysis of annual reports from 14- listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is...

After the accounting scandals that have taken place mainly in the United States during the last years, some Spanish leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that accounting regulation in Europe, and specifically in Spain,...