. In this paper we re-examine the long-run sustainability of US budget de…cits, using Bai and Perron’s multiple structural change approach. While the de…cit would have been weakly sustainable over the full sample (1947:1-2004:3), strong sustainability would appear only between 1982:1 and...

. In this work we analyze the role of financial incentives to retire on the individual propensity to retire on a sample of Spanish Working histories from the Social Security administration. The results obtained are used to simulate the impact of various reform, including the 1997 Spanish reform...

El grado de descentralización fiscal en España es comparable al de los países representativos del federalismo y superior al de los países unitarios. La demanda de descentralización del sector público se basa en una supuesta ganancia de eficiencia, que está lejos de ser evidente. En...

. Los estudios de incidencia del gasto, en su vertiente normativa, tratan de evaluar el impacto de un determinado gasto público en las rentas de los individuos en un momento determinado. El objetivo de este trabajo es aplicar la metodología comúnmente utilizada en los análisis de corte...

. The question of wether or not a high percentage of recipients return to welfare programmes has attracted great attention from economists and policymakers. Using data gathered for the minimum income programme of the Madrid Government, this paper aims to broach various questions arising from the...

. En este artículo, presentamos una revisión de la literatura sobre las políticas óptimas de inspección fiscal y completamos algunas lagunas existentes con resultados novedosos. La aportación fundamental es dar una visión unificada sobre la política óptima de inspección cuando la...

. In this paper we present an assessment of the effects of fiscal policy on economic growth, focusing on the role of public expenditure. Starting from a theoretical model where only those public expenditure items strictly presumed to influence the production process (i. e., public capital and...

. Flat tax and dual tax are alternative models for traditional global income taxes with progressive rates. Although there are significant differences between them, a dual tax characterised by a general base, where all income is taxed at a proportional rate, and a personal base, composed only of...

. We present a model in which an individual's sentiments toward others are determined endogenously on the basis of how they perform relative to the societal average. This, in turn, affects the individual's own behavior and hence other agents' sentiments toward her. We focus on stationary...

. Cada vez son más los estudios de eficiencia en atención primaria que introducen alguna variable indicativa de la calidad del producto en sus análisis. Dentro de esta línea de investigación, este trabajo presenta una medida de la calidad total del producto suministrado por los centros de...