There are studies that suggests that the use of environmental taxes to promote the consumption of 'clean goods' could have unwanted effects in that it leads to the consumption of 'dirty goods'. The results will depend on the multiple effects of cross-price elasticities. This paper illustrates...

This article estimates, for the Spanish personal income tax, the elasticity of reported gross income to marginal tax rates. The identification of this elasticity has been performed using the reform approved by Law 35/2006, which came into force in January 2007. The elasticities obtained suggest...

The implementation of tax reforms to reduce carbon dioxide (CO2) emissions has become increasingly popular. Nevertheless before prescribing these measures, they should be subject to a cost-benefit analysis. This paper evaluates the effects, in Spain, of a rise in the excise duties on energy to a...

In recent years the infrastructures have undergone structural changes in their provision and financing, which have receded back into the middle of the economic debates. The interest in determining whether these changes can affect the economic growth has also served to review the understanding of...

The aim of this work is to analyse the effectiveness of investment tax credit in the Spanish Corporate Tax. For this purpose, we estimate a dynamic investment model based on investment Euler equation where investment and financing decisions are simultaneous. We have found that tax credit is not...

. El objeto de este trabajo es analizar la relación existente entre el estado de salud y la participación laboral de los trabajadores mayores. Como punto de partida se describen las características más relevantes del mercado de trabajo del segmento poblacional comprendido entre 50 y 65...