Suchergebnisse

This resource describes a data source for local personal income and its distribution in Spanish municipalities.

AbstractThe paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection), and that the redistributive effect, measured by the Reynolds‐Smolensky index, would be reduced by 1.1%. The paper also analyzes sundry hypothetical scenarios involving the refunding to individuals of the tax collected through the removal of tax expenditures, and its distributive impact is quantified.

Public sector bureaucracies are key players in advanced economies, as in the case of European Union countries, for the smooth functioning of the roles assigned to the governments (to provide welfare state services and benefits, public infrastructures, and to design the legal and economic institutional framework). From this perspective, a proper functioning of bureaucratic bodies is crucial for potential growth. Thus, cross-country differences in the quality of bureaucracies can explain differences in economic growth among them. Accordingly, the operation of self-interested bureaucracies can lead to inappropriate fiscal policies, regulatory capture, and labor market misallocation, damaging incentives and causing large efficiency costs. The aim of this paper is twofold. Firstly, we review the extant literature, focusing on the main channels of the bureaucracy-growth relationship. And secondly, we provide an empirical exercise that illustrates the links between bureaucratic/institutional quality and economic growth ; Las burocracias del sector público son actores clave en las economías avanzadas, como en el caso de los países de la Unión Europea, para el buen funcionamiento de los papeles asignados a los gobiernos (proporcionar servicios y prestaciones del Estado de Bienestar, infraestructuras públicas y diseño del marco jurídico y económico institucional). Desde esta perspectiva, el buen funcionamiento de la burocracia pública es crucial para el crecimiento potencial. Por lo tanto, las diferencias entre países en la calidad de las burocracias pueden explicar las diferencias en el crecimiento económico. En consecuencia, la existencia de "burocracias con intereses propios" puede llevar a políticas fiscales inadecuadas, a la captura regulatoria o al mal funcionamiento del mercado laboral, dañando los incentivos y generando importantes costes de eficiencia. Dos son los objetivos de este artículo. En primer lugar, revisamos la literatura existente, centrándonos en los principales canales de la relación entre burocracia y crecimiento. Y en segundo, ofrecemos un ejercicio empírico que ilustra los vínculos entre la calidad burocrática/institucional y el crecimiento económico