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Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas 西班牙上市公司的税务筹划和公司治理
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2015-01-01 DOI: 10.7866/hpe-rpe.15.3.3
J. M. Mayoral, A. S. Segura
{"title":"Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas","authors":"J. M. Mayoral, A. S. Segura","doi":"10.7866/hpe-rpe.15.3.3","DOIUrl":"https://doi.org/10.7866/hpe-rpe.15.3.3","url":null,"abstract":"El presente trabajo tiene por objeto analizar en que medida los incentivos economicos de los gerentes y las practicas de gobierno corporativo influyen en las estrategias de planificacion fiscal de las companias espanolas cotizadas. Con base en los datos fiscales reales extraidos de las memorias de las cuentas anuales, los resultados obtenidos ponen de manifiesto que los esquemas retributivos de la alta direccion y el grado de independencia del consejo de administracion ejerce una influencia significativa sobre la estrategia fiscal de las companias cotizadas, manifestada en terminos de una menor carga fiscal soportada. Nuestros hallazgos son robustos y se mantienen ante diferentes pruebas y especificaciones alternativas de las variables.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"214 1","pages":"55-89"},"PeriodicalIF":0.7,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
School composition effects in Spain: accounting for intercept and slope effects 西班牙的学校构成效应:考虑截距和斜率效应
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-12-01 DOI: 10.7866/HPE-RPE.14.3.3
A. D. Paolo, Álvaro Choi
{"title":"School composition effects in Spain: accounting for intercept and slope effects","authors":"A. D. Paolo, Álvaro Choi","doi":"10.7866/HPE-RPE.14.3.3","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.3.3","url":null,"abstract":"Drawing on PISA 2012 data, in this paper we study the impact of school’s socio-economic composition on the science test scores for Spanish lower-secondary education students. We adopt a semi-parametric methodology that enables spillovers to affect all the parameters in the educational production function. We also deal with the issue of endogenous students’ sorting into schools with better socio-economic composition. The positive effect of school’s socio-economic composition is stronger when computed using the semi-parametric approach, suggesting the relevance of slope effects of school com-position. However, the spillovers are substantially reduced when the endogenous sorting of students is controlled for.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"210 1","pages":"57-83"},"PeriodicalIF":0.7,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Tax Compliance Costs: A Review of Cost Burdens and Cost Structures 税收合规成本:成本负担和成本结构的回顾
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-11-01 DOI: 10.2139/ssrn.2535664
Sebastian Eichfelder, F. Vaillancourt
{"title":"Tax Compliance Costs: A Review of Cost Burdens and Cost Structures","authors":"Sebastian Eichfelder, F. Vaillancourt","doi":"10.2139/ssrn.2535664","DOIUrl":"https://doi.org/10.2139/ssrn.2535664","url":null,"abstract":"Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2014-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2139/ssrn.2535664","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68194929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 42
La Gran Recesión y el diferencial salarial por género en España. 西班牙的大衰退和性别工资差距。
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-03-01 DOI: 10.7866/HPE-RPE.14.1.2
I. P. M. Huertas, H. Pérez
{"title":"La Gran Recesión y el diferencial salarial por género en España.","authors":"I. P. M. Huertas, H. Pérez","doi":"10.7866/HPE-RPE.14.1.2","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.1.2","url":null,"abstract":"Este trabajo se ha beneficiado de la financiacion del proyecto de investigacion CSO2011-29943-C03-02 del Ministerio de Educacion, Cultura y Deporte.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"208 1","pages":"39-76"},"PeriodicalIF":0.7,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 26
A Panorama on Energy Taxes and Green Tax Reforms 能源税与环保税改革全景图
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-03-01 DOI: 10.7866/HPE-RPE.14.1.5
Alberto Gago, X. Labandeira, Xiral Lñpez-Otero
{"title":"A Panorama on Energy Taxes and Green Tax Reforms","authors":"Alberto Gago, X. Labandeira, Xiral Lñpez-Otero","doi":"10.7866/HPE-RPE.14.1.5","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.1.5","url":null,"abstract":"This article provides an overview of specific and systemic applications of energy taxes and environmental (or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature with a non-exhaustive description of the practice of these instruments and packages in the real world. Besides yielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper contributes to the literature on this issue by reflecting on the present and future of these instruments in a particularly shifting world.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"208 1","pages":"145-190"},"PeriodicalIF":0.7,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 34
Utilización y tiempos de espera: dos vertientes inseparables del análisis de la equidad en el acceso al sistema sanitario público 使用和等待时间:公共卫生系统公平准入分析的两个不可分割的方面
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-03-01 DOI: 10.7866/HPE-RPE.14.1.1
I. Abasolo, M. A. Negrín, J. Pinilla
{"title":"Utilización y tiempos de espera: dos vertientes inseparables del análisis de la equidad en el acceso al sistema sanitario público","authors":"I. Abasolo, M. A. Negrín, J. Pinilla","doi":"10.7866/HPE-RPE.14.1.1","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.1.1","url":null,"abstract":"El objetivo de esta investigacion consiste en analizar si existe equidad en el acceso a los servicios sanitarios publicos por niveles socioeconomicos. Se analiza conjuntamente la probabilidad de utilizar los servicios sanitarios y los tiempos de espera hasta ser atendidos, corrigiendose asi el sesgo de seleccion que se derivaria de su estudio separado, tal y como se evidencia en esta investigacion. Se propone una aproximacion bayesiana y se hace uso de la informacion a nivel individual sobre la utilizacion sanitaria, tiempos de espera, nivel socioeconomico, necesidad sanitaria y otras variables sociodemograficas contenidas en la En-cuesta nacional de salud (2006). Los resultados muestran que hay inequidad en el acceso a los servicios especializados y hospitalarios (tanto en utilizacion como en tiempos de espera) que perjudica a los niveles socioeconomicos inferiores. En los servicios de medicina general, si bien la utilizacion beneficia relativa-mente mas a los grupos de menor nivel socioeconomico, los tiempos de espera perjudican a los de menor nivel educativo.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"208 1","pages":"11-38"},"PeriodicalIF":0.7,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
A Numerical Model of Optimal Differentiated Indirect Taxation 最优差别化间接税的数值模型
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-01-01 DOI: 10.7866/HPE-RPE.14.4.1
J. Revesz
{"title":"A Numerical Model of Optimal Differentiated Indirect Taxation","authors":"J. Revesz","doi":"10.7866/HPE-RPE.14.4.1","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.4.1","url":null,"abstract":"This study examines the structure of optimal commodity tax rates in a many-person many-goods static computational model using segmented LES utility. One of the major findings is that with non-linear Engel curves and linear income tax, optimal commodity tax rates will be progressive and highly dispersed under logarithmic utility specifications. The dispersion of tax rates is reduced if the inequality aversion rate of society is low. With exogenously given non-optimal and non-linear income tax schedules, usually there is still a need for differentiated and progressive indirect taxation. These findings are in marked contrast to the continuing preoccupation of much of the literature with uniform indirect taxation for redistributive purposes. The results also indicate that if tax evasion incurs substantial deadweight costs, it usually reduces optimal tax rates by over a half of the evasion/revenue ratio of the product, with the reduction being larger for necessities and smaller for luxuries. Private compliance costs and government administration costs reduce optimal tax rates by a similar amount to the share of these costs from taxes. In a model with linear income tax, the effect of externalities on optimal tax rates substantially exceeds the corresponding Pigouvian tax rates or subsidies. The main benefit of higher taxes on leisure complements than leisure substitutes appears to be in boosting tax revenue for redistribution, rather than in improving the utility position of those paying the taxes. The effect of complexities such as tax evasion, administrative costs, externalities and leisure complements/substitutes on redistribution is not neutral. Generally, these factors tend to increase the progressivity of optimal commodity tax rates.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"211 1","pages":"9-66"},"PeriodicalIF":0.7,"publicationDate":"2014-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Some new results on the estimation of structural budget balance for Spain 西班牙结构性预算平衡估算的一些新结果
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2014-01-01 DOI: 10.7866/HPE-RPE.14.3.1
Pilar Poncela, Eva Senra, Daniel F. Sotelsek, Guido Zack
{"title":"Some new results on the estimation of structural budget balance for Spain","authors":"Pilar Poncela, Eva Senra, Daniel F. Sotelsek, Guido Zack","doi":"10.7866/HPE-RPE.14.3.1","DOIUrl":"https://doi.org/10.7866/HPE-RPE.14.3.1","url":null,"abstract":"The recession that started in 2008 caused a sharp deterioration of the budget balance of Spain. This de-cline was not fully anticipated by the structural budget balance due to some methodology limitations. In this article, we calculate an alternative structural balance for Spain in the years prior to the subprime crisis that includes residential investment as an explanatory variable. This estimate shows that by 2004the Spanish fiscal situation was not as strong as presumed. This fragility was hidden by the extraordinary revenue from the real estate bubble and the construction boom.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"210 1","pages":"11-31"},"PeriodicalIF":0.7,"publicationDate":"2014-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Applying behavioral economics to the public sector 将行为经济学应用于公共部门
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2013-09-29 DOI: 10.7866/HPE-RPE.13.3.4
J. Alm, Carolyn Bourdeaux
{"title":"Applying behavioral economics to the public sector","authors":"J. Alm, Carolyn Bourdeaux","doi":"10.7866/HPE-RPE.13.3.4","DOIUrl":"https://doi.org/10.7866/HPE-RPE.13.3.4","url":null,"abstract":"\"Behavioral economics\", or the application of methods and evidence from other social sciences to economics, has increased greatly in significance in the last two decades. In this paper we discuss the basic elements of behavioral economics. We then assess several applications of behavioral economics to the analysis of the public sector, including specific applications to public economics and, importantly, to the closely related area of public budgeting. We conclude with suggestions on -- and predictions of -- topics in which future applications should prove useful.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"206 1","pages":"91-134"},"PeriodicalIF":0.7,"publicationDate":"2013-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Do the Models of Institutional Quality Differ According to the Income Level of the Countries? The Case of the Low-Income Countries 制度质量模型是否因国家收入水平的不同而不同?低收入国家的案例
IF 0.7 4区 经济学
Hacienda Publica Espanola-Review of Public Economics Pub Date : 2013-09-29 DOI: 10.7866/HPE-RPE.13.3.1
Gema Fabro, José Aixalá
{"title":"Do the Models of Institutional Quality Differ According to the Income Level of the Countries? The Case of the Low-Income Countries","authors":"Gema Fabro, José Aixalá","doi":"10.7866/HPE-RPE.13.3.1","DOIUrl":"https://doi.org/10.7866/HPE-RPE.13.3.1","url":null,"abstract":"This paper contributes to the debate about which factors determine the institutional quality of countries. it uses explanatory economic, socio-political and cultural variables for three sub-samples of countries with different income level. The results validate the hypothesis that establishes there is not an only valid model of institutional quality for all countries. moreover, the limited explanatory capacity of the model for the low-income level sub-sample of countries has motivated the incorporation of other variables related to colonial origins, geographical location or life expectancy. The results validate the theoretical arguments that propose the use of these variables.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"206 1","pages":"11-26"},"PeriodicalIF":0.7,"publicationDate":"2013-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71306217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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