This study offers will try to present some empirical evidence in an attempt to improve our understanding of welfare. After reviewing the empirical criteria used to measure welfare in comparative contexts and explaining our methodology (section 2), section 3 deals with major trends in some OECD...

This article presents a new type of welfare-improving tax reform model aimed at simultaneously achieving simplification and decentralization of the personal income tax. This model is based on the results of Pfähler and Dardanoni and Lambert and comprises two elements. The first one is the...

This paper provides new evidences about the determinants of institutional quality. Given the shortcomings of governance indicators, we first discuss the criteria employed to judge institutional quality. Then, we identify the factors that, according to these criteria, shape the quality of...

During recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows...

Although there exists abundant literature about convergence across the Spanish regions, most of the research has been developed by using cross-section regressions or data panel techniques with fixed effects, resulting in biased estimates that may make their conclusions less tenable. In addition,...