Este trabajo analiza los efectos que ha tenido la aplicación del índice de evolución de los ingresos tributarios del Estado (ITE) en la determinación de las cuantías percibidas por los municipios en concepto de transferencias procedentes de la Participación en los Ingresos del Estado...

. Este trabajo evalúa los cambios en las diferencias en los niveles de desigualdad y bienestar entre las Comunidades Autónomas españolas, tomando como referencia un extenso intervalo temporal (1973-2000). Utilizando los microdatos de las EPFs estructurales y la ECPF-2000 longitudinal...

The present paper analyzes one of the advantages that a country can derive from people with higher educational levels, i.e. higher tax revenues resulting from the higher earnings from higher school attainment.More specifically, we test whether the marginal revenue obtained by the public sector...

This paper is aimed at studying robustness in the so-called clientele effect. After having developed the basic characteristics of the global analysis, two different elements which have effects on tax policy are analysed. On one hand, we assume that business saving produces a gain, but in this...

Recently published results from the PISA 2006 Report show the existence of significant differences in performance scores among students from different Spanish regions participating in this evaluation. The aim of this paper is to use the information provided by this dataset in order to identify...

This paper offers an evaluation about the current design of the unconditional transfer system to the municipalities in Spain taking as a reference the precepts of fiscal federalism theory. The analysis carried out is based on the released results of the model during the period from 2004-2009, in...

It is well known in the educational literature that public and private-voucher schools show different production technologies and present differences in the productivity of their educational inputs due to management issues. On the one hand the students attending public schools differ in their...