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We evaluate the welfare impact of changing the VAT on food in a context in which households can produce home meals for own consumption that compete with meals served in restaurants. Home production of meals requires the combination of food and time inputs. The fiscal treatment in home production...
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Since 1995 the BBVA Foundation and the Ivie have been conducting an extensive research program on Spanish economic growth. The regularly-updated database "Capital stock in Spain and its distribution by territories" are the basis of this program, providing information on the accumulation of...
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