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El rechazo al fraude fiscal en España: Antes y después de la Gran crisis 西班牙拒绝税务欺诈:大危机前后
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2016-01-01 DOI: 10.7866/hpe-rpe.16.3.2
Gloria Alarcón García, José Daniel Buendía Azorín, M. Vega
Este trabajo analiza el rechazo al fraude fiscal en Espana antes y despues de la Gran Depresion y estudia el papel de factores internos o individuales y contextuales, sociales o institucionales. Los resultados del modelo logit utilizado reflejan que el rechazo al fraude fiscal depende positivamente de variables indi¬viduales como la edad y la educacion y contextuales como el gasto publico y el resultado electoral del partido gobernante. Por el contrario, altos niveles de desempleo y recaudacion fiscal, elevado peso del sector de la construccion y mayor desigualdad influyen negativamente en la moral fiscal. La principal diferencia entre 2007 y 2013 es la magnitud de la influencia de estas variables
本文分析了西班牙在大萧条之前和之后对税务欺诈的拒绝,并研究了内部或个人因素和背景、社会或制度因素的作用。本研究采用logit模型的方法,对两种类型的欺诈行为进行了比较,并对两种类型的欺诈行为进行了比较,并对两种类型的欺诈行为进行了比较。在过去的20年里,公共部门的财政道德受到了严重的负面影响。2007年和2013年的主要区别在于这些变量的影响程度
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引用次数: 4
Air Emissions Performance: A Dynamic Analysis for Spain 空气排放性能:西班牙的动态分析
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2016-01-01 DOI: 10.7866/hpe-rpe.16.3.3
J. A. R. Aso, Jaime Vallés Giménez
This paper investigates the dynamic performance of air pollution in Spain from 1960 to 2010. First, we evaluate the relationship between economic growth and pollution through the Environmental Kuznets Curve. Second, we test the hypothesis of regional convergence in air pollution intensity from 1995 to 2010, in order to analyse whether regional taxes intended to abate emissions have been effective. For the first issue, our results show that a quadratic relationship is satisfied, but an out-of-sample turning point is generated. For the second, regional convergence is rejected, although those regions which haveimplemented a pollution tax seem to perform differently.
本文研究了1960 - 2010年西班牙空气污染的动态表现。首先,我们通过环境库兹涅茨曲线来评估经济增长与污染之间的关系。其次,我们检验了1995 - 2010年空气污染强度的区域趋同假设,以分析旨在减少排放的区域税收是否有效。对于第一个问题,我们的结果表明满足二次关系,但产生了样本外转折点。第二,区域趋同被拒绝,尽管那些实施污染税的地区似乎表现不同。
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引用次数: 0
Evaluating Fiscal Performance in Latin America and the Caribbean: Structural Balance Estimates from an Original Dataset 评估拉丁美洲和加勒比地区的财政绩效:基于原始数据集的结构平衡估算
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2016-01-01 DOI: 10.7866/HPE-RPE.16.4.3
Martín Ardanaz, Ana Corbacho, Alberto R. Gonzales, Nuria Tolsa
In recent years, an increasing number of countries have began anchoring their fiscal policy frameworks in terms of rules that target the cyclically adjusted or structural (as opposed to actual) balance in an effort to overcome problems of procyclicality and fiscal volatility. The logic for doing so is in principle compelling: rule-based fiscal policies allow automatic stabilizers to work freely during the cycle and help accumulate fiscal surpluses in good times. However, the estimation of structural balances is subject to a number of methodological challenges, including the degree of estimation uncertainty. This paper presents a range of estimates of the structural budget balance and uses them to analyze the cyclical behavior of fiscal policy in Latin America and the Caribbean. Based on an original dataset comprising detailed fiscal information from 20 countries across the region between 1990 and 2014, the paper finds that the range of estimates can be large for some countries, especially those that derive substantial fiscal revenue from commodity-related activities. In addition, the evidence shows that on average, the region has followed a procyclical policy pattern: a 1 percent increase in the output gap is associated with up to a 0.55 percentage point deterioration in the structural primary balance. This pattern hides substantial regional heterogeneity: procyclicality is more marked in countries that face large terms of trade shocks, but it can be counteracted by higher institutional quality.
近年来,越来越多的国家开始根据以周期调整或结构性(而非实际)平衡为目标的规则来确定其财政政策框架,以克服顺周期性和财政波动性的问题。这样做的逻辑在原则上是令人信服的:基于规则的财政政策允许自动稳定器在周期中自由发挥作用,并有助于在经济繁荣时期积累财政盈余。然而,结构平衡的估计受到一些方法上的挑战,包括估计不确定性的程度。本文提出了一系列对结构性预算平衡的估计,并用它们来分析拉丁美洲和加勒比地区财政政策的周期性行为。基于包含1990年至2014年该地区20个国家详细财政信息的原始数据集,本文发现,对于一些国家,特别是那些从商品相关活动中获得大量财政收入的国家,估计范围可能很大。此外,有证据表明,平均而言,该地区遵循了顺周期的政策模式:产出缺口每增加1%,结构性初级平衡就会恶化0.55个百分点。这种模式掩盖了巨大的区域异质性:顺周期性在面临较大贸易冲击的国家更为明显,但可以通过较高的制度质量加以抵消。
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引用次数: 1
Inequalities in Latin America: Trends and implications for Policy 拉丁美洲的不平等:趋势及其对政策的影响
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2016-01-01 DOI: 10.7866/HPE-RPE.16.4.4
M. Brezzi, L. Mello
A growing empirical literature has focused on the drivers of the remarkable reduction, albeit from comparatively high levels, in income disparities in the vast majority of Latin American countries since the 1990s. This is unlike most other parts of the world, including the OECD area, where income inequality has actually been rising. This improvement in the distribution of income has contributed to a reduction in the incidence of poverty in the region, although vulnerable groups face the risk of falling back into poverty if the economic environment deteriorates. Structural factors, such as a reduction in skill premia and labour income gains at the lower end of the income distribution, coupled with increased government spending on redistributive programmes, have been the main drivers of the reduction in inequality. Short-term, cyclical factors, including GDP growth and sizeable terms-of-trade gains in the resource-based economies, have played a relatively smaller role. Importantly, inequalities have also narrowed in non-income outcomes, such as educational attainment, the health status of the population and employment, which matter for people’s wellbeing.
越来越多的实证文献关注的是,自上世纪90年代以来,绝大多数拉美国家的收入差距从相对较高的水平显著缩小的驱动因素。这与世界上大多数其他地区不同,包括经合组织地区,那里的收入不平等实际上一直在加剧。收入分配的这种改善有助于减少该区域的贫穷发生率,尽管如果经济环境恶化,脆弱群体面临重新陷入贫穷的危险。结构性因素,如收入分配低端的技能溢价和劳动收入增长的减少,加上政府在再分配计划上的支出增加,是不平等减少的主要驱动因素。短期的、周期性的因素,包括国内生产总值的增长和资源型经济体的可观的贸易条件的增长,所起的作用相对较小。重要的是,非收入结果方面的不平等现象也有所缩小,例如教育程度、人口健康状况和就业,这些对人民的福祉至关重要。
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引用次数: 5
Piketty on Growth and Distribution 《皮凯蒂论增长与分配
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-09-01 DOI: 10.7866/HPE-RPE.15.3.4
Joan R. Rovira
In his book Capital in the Twenty-First CenturyThomas Piketty combines two distinct theories to explain the stylized facts of growth and distribution in capitalist economies. The first is an analysis of the concentration of inherited wealth driven by the difference between the rate of return on capital and the rate of growth of national income. The second is essentially the neoclassical growth model with a constant (net) saving rate and an elasticity of substitution between capital and labour greater than one. I argue that for these two theories to be mutually consistent, in a long-run framework in which financial wealth converges in value with non-financial capital, the interdependence between the rates of growth and return at the aggregate level must be recognized. Since in Capital the rates of growth and return are assumed to be independently given, I show that Piketty has built a fundamentally over-determined, inconsistent analysis of growth and distribution. I also show that Piketty’s approach diverges in fundamental ways from classical, neoclassical and post-Keynesian models of growth and distribution, and in particular from the way they deal with the rates of growth and return in balanced conditions.
在他的《21世纪资本论》一书中,托马斯·皮凯蒂结合了两种截然不同的理论来解释资本主义经济中增长和分配的风格化事实。第一部分分析了由资本回报率和国民收入增长率之差驱动的继承财富集中度。第二种本质上是新古典增长模型,其(净)储蓄率不变,资本与劳动力之间的替代弹性大于1。我认为,要使这两种理论相互一致,在金融财富与非金融资本在价值上趋同的长期框架中,必须认识到增长率与总体回报率之间的相互依存关系。由于在《资本论》中假定增长率和回报率是独立给定的,因此我表明,皮凯蒂从根本上建立了一个过度确定的、不一致的增长和分配分析。我还指出,皮凯蒂的方法在根本上不同于古典、新古典和后凯恩斯的增长和分配模型,特别是不同于他们在平衡条件下处理增长率和回报率的方式。
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引用次数: 1
Valoración de los préstamos participativos en las concesiones de infraestructuras como activos contingentes del volumen de tráfico 将基础设施特许权的股权贷款评估为或有流量资产
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-09-01 DOI: 10.7866/HPE-RPE.15.3.2
Antonio L. Lara Galera, A. Soliño
Los prestamos participativos otorgados por el sector publico han sido muy utilizados en Espana como formula de apoyo publico a la financiacion de concesiones de infraestructuras, especialmente en el campo de las carreteras. Sin embargo, los metodos tradicionales de valoracion de inversiones no permiten valorar de manera precisa el alcance de este tipo de formulas. El objetivo de este trabajo es aportar una metodologia basada en el analisis de activos contingentes para cuantificar el valor que realmente aportan estas ayudas a los contratos de concesion, o, visto de otra forma, el coste real que representan para el sector publico.
在西班牙,公共部门提供的股权贷款已被广泛用于公共支持基础设施特许权的融资,特别是在道路领域。然而,传统的投资估值方法不允许准确评估这类公式的范围。本文的目的是提供一种基于或有资产分析的方法,以量化这种援助对特许合同的实际贡献的价值,或者,换句话说,它们对公共部门的实际成本。
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引用次数: 0
El Impuesto sobre la renta Personal y los altos ingresos en América Latina 拉丁美洲的个人所得税和高收入
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-09-01 DOI: 10.7866/HPE-RPE.15.3.5
Dario Rossignolo
El presente trabajo constituye un diagnostico destinado a describir la importancia relativa del impuesto sobre la Renta de las Personas Fisicas en relacion con los individuos con altos ingresos en America Latina. Si bien la recaudacion del Impuesto sobre la Renta de Personas Fisicas en America Latina ha experimentado un crecimiento en la ultima decada, la razon del mismo no estriba en que los individuos de altos ingresos esten tributando en mayor medida, sino que el mismo se relaciona principalmente con crecimiento pasivo de bases imponibles, desigualdad de ingresos, aumento de tipos marginales minimos y constancia de los maximos. Lo anterior lleva a concluir que el impuesto ha perdido progresividad.
在拉丁美洲,个人所得税对高收入者的相对重要性被认为是一种诊断。虽然recaudacion物理《所得税法》,人在拉丁美洲增长在过去的十年中,原因不在于高收入个人tributando静进一步增长,而是同一个主要涉及数据库负债应纳税收入不平等、maximos边缘类型传递和记录增加。这表明,税收已经失去了累进性。
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引用次数: 0
Purchase and rental subsidies in durable-good oligopolies 耐用品寡头垄断的购买和租赁补贴
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-01-01 DOI: 10.7866/hpe-rpe.15.2.1
Amagoia Sagasta Elorza, José María Usategui Díaz de Otalora
We fully characterize the effects of per unit subsidies for the purchase and rental of durable goods, considering subsidies in the present and subsidies in the future, under imperfect competition. We show how welfare is affected by the simultaneous consideration of subsidies on renting and selling and how the effects of a change in one of those subsidies depends on its interaction with other subsidies. Among other results we explain why a subsidy in the future mitigates the commitment problem of producers when they sell and rent the durable good in the present, we find the region in the space of subsidies where a subsidy on sales in the present simultaneously increases the consumer, producer and total surpluses, and we show that the cost of subsidies may change in the opposite direction to the direction of change in any one subsidy.
在不完全竞争条件下,考虑到目前的补贴和未来的补贴,我们充分描述了购买和租赁耐用品的单位补贴的影响。我们展示了福利是如何受到同时考虑租赁和销售补贴的影响的,以及其中一种补贴的变化的影响如何取决于它与其他补贴的相互作用。在这些结果中,我们解释了为什么未来的补贴减轻了生产者在当前销售和租赁耐用品时的承诺问题,我们发现在补贴空间中,当前的销售补贴同时增加了消费者、生产者和总盈余,我们表明补贴成本可能与任何一项补贴的变化方向相反。
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引用次数: 0
Assessment of Political Situation over the Business Cycle in Spain: A Time Series Analysis 西班牙经济周期中的政治形势评估:一个时间序列分析
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-01-01 DOI: 10.7866/hpe-rpe.15.2.2
M. Diaz, G. Miguez, B. Manzano, J. Moreno
The Great Recession has implied a strong increase of the unemployment rate in Spain that surpassed 25% in 2012, the highest rate in western economies in that year. At the same time, the assessment of political situation has greatly deteriorated. The goal of this paper is to study how the assessment of political situation has moved along the business cycle in Spain over the last twenty years by using a battery of statistical methods. Moreover, this study also investigates the existence of a long-run relationship applying the autoregressive distributed lag (ARDL) bounds testing approach to cointegration. Once the existence of a long-run relationship is evidenced, we construct a model that allows us to quantitatively evaluate the impact of the business cycle on the Spanish political situation. The empirical findings reveal that the unemployment rate has had a significant lagged impact on the assessment of political situation.
大衰退意味着西班牙失业率大幅上升,2012年失业率超过25%,是当年西方经济体中最高的。与此同时,对政治局势的评估也大大恶化。本文的目的是通过使用一系列统计方法,研究过去二十年来西班牙政治局势的评估如何随着商业周期的变化而变化。此外,本研究还应用自回归分布滞后(ARDL)边界检验方法对协整进行了长期关系的存在性研究。一旦证明了长期关系的存在,我们就构建了一个模型,使我们能够定量评估商业周期对西班牙政治局势的影响。实证结果表明,失业率对政治形势的评估具有显著的滞后影响。
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引用次数: 13
Tax Morale with Partisan Parties 党派的税收士气
IF 0.7 4区 经济学 Q3 ECONOMICS Pub Date : 2015-01-01 DOI: 10.7866/hpe-rpe.15.2.4
Ángel Solano-García
This paper analyzes the political economy of income redistribution when voters are concerned about tax compliance. We consider a two stage-model where there is a two party competition over the tax rate in the first stage and voters decide about their level of tax compliance in the second stage. We model political competition a la Wittman with the ideology of parties endogenously determined at equilibri¬um. We calibrate the model for an average of EU-27 countries. Numerical simulations provide the tax rates proposed by the two parties and the level of tax compliance. We find that a decrease in the per¬ceived average level of tax compliance, increase the probability that the party offering the lowest in¬come tax will win. Moreover, the same result is obtained when parties’ uncertainty about the prefer¬ences of the median voter increases
本文分析了选民关注税收合规性时收入再分配的政治经济学问题。我们考虑一个两阶段模型,在第一阶段,两党在税率上竞争,选民在第二阶段决定他们的税收合规水平。我们用在均衡状态下内生决定的政党意识形态来模拟惠特曼式的政治竞争。我们为欧盟27个国家的平均值校准了模型。数值模拟提供了双方提出的税率和税收合规水平。我们发现,税收合规平均水平的降低,增加了提供最低所得税的政党获胜的可能性。此外,当政党对中间选民偏好的不确定性增加时,也会得到相同的结果
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引用次数: 0
期刊
Hacienda Publica Espanola-Review of Public Economics
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