The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...

Recently published results from PISA 2006 Report show the existence of significant divergences in test scores among students from different Spanish regions participating in this evaluation. The aim of this paper is to investigate the potential causes of those divergences. For this purpose, an...