This dissertation analyzes the optimal mix of direct and indirect taxes in an economy with multiple tax collecting authorities when both the taxes are subject to evasion and to what extent the tax compliance behavior of individuals in the United States are persistent and spatially dependent....

In pursuit of its transition from a command to a market economy, post-Soviet Russia has witnessed enormous regional differences in economic growth rates. Moreover, the economic reforms implemented under this transition, while initiated at the federal level, have also differed markedly across...

This paper examines the problem of optimal tax mix analytically in a two-sector growth model with transitional dynamics. Tax revenue is required to provide a pure public good. The key problems are: over-consumption of leisure under labor income or consumption taxes; and under-investment in human...

En este artículo se calibra el impuesto óptimo a las herencias derivado por Piketty y Saez (2013) mostrando que diferentes supuestos sobre la función de bienestar social dan lugar a tipos óptimos muy dispares, que varían desde tipos negativos (cuando el criterio de bienestar social es...

The majority of the literature on fiscal decentralization has tended to stress that the greater capacity of decentralized governments to tailor policies to local preferences and to be innovative in the provision of policies and public services, the greater the potential for economic efficiency...

Outsourcing can be defi ned as the delivery of public services by the private sector. The sign of the effect of outsourcing on public spending is ambiguous ex-ante. While outsourcing may reduce public spending through higher competition in the private sector, it may also increase public spending...

Tras la crisis económica y financiera, ha emergido en Europa un amplio consenso sobre la necesidad de reforzar la dimensión fiscal para completar la Unión Económica y Monetaria (UEM). Este documento analiza el papel de las transferencias interregionales en algunas de las principales...

Summary of Banco de España Working Paper no. 1939