Inference on Income Inequality and Tax Progressivity Indices: U-Statistics and Bootstrap Methods

This paper discusses asymptotic and bootstrap inference methods for a set of inequality and progressivity indices. The application of non-degenerate U-statistics theory is described, particularly through the derivation of the Suits-progressivity index distribution. We have also provided formulae for the “plug-in” estimator of the index variances, which are less onerous than the U-statistic version (this is especially relevant for those indices whose asymptotic variances contain kernels of degree 3). As far as inference issues are concerned, there are arguments in favour of applying bootstrap methods. By using an accurate database on income and taxes of the Spanish households (statistical matching EPF90-IRPF90), our results show that bootstrap methods perform better (considering their sample precision), particularly those methods yielding asymmetric CI. We also show that the bootstrap method is a useful technique for Lorenz dominance analysis. An illustration of such application has been made for the Spanish tax and welfare system. We distinguish clear dominance of cashbenefits on income redistribution. Public health and state school education also have significant redistributive effects.Income Inequality; Tax Progressivity; Statistical Inference; U-statistics; Bootstrap method.

A theoretical and practical study on linear reforms of dual taxes

We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act ‘35/2006’) introduced with respect to the previous tax.Dual taxes, linear reforms, Lorenz domination, lattices

A theoretical and practical study on linear reforms of dual taxes

We extend the linear reforms introduced by Pf ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act 35/2006) introduced with respect to the previous tax.lattices, dual taxes, lorenz domination, linear reforms

Clave provisional para identificar las especies de Phallus.

[EN] A tentative key looking forward to get a tool to identify the different species of the genus Phallus, described in the world, is presented in this article. As a consequence of this study 25 species are accepted, including keys in English and Spanish. Several illustrations of sorne representative taxa are added.[ES] Se presenta una clave provisional, en inglés y español, dirigida a la identificación de las especies del género Phallus descritas en el mundo. Las especies incluidas, que suman 25, son las aceptadas en este artículo. Se añaden algunas ilustraciones de los táxones más representativos.Peer reviewe

Qué medimos y cómo medimos. La evaluación de las secuelas neurocognitivas

Brain tumors and leukemia survivors frequently suffer severe and persistent deficits in a wide range of neuropsychological functions such as attention, processing speed, memory, visuospatial skills and executive functions. The purpose of this article is to provide a better understanding about the current assessment procedures and techniques used to evaluate the neurocognitive sequelae. The most common method used to assess cognitive deficits has been IQ tests being the Wechsler scales the most widely used. The use of the latest Wechsler scales WAISIV, WISC-IV and WPPSI-III might interfere on the neuropsychological assessment in many ways. The Flynn effect will result in a higher frequency of children’s being considered as impaired and their impairments will appear as if it was due to a treatment effect. It doesn´t even exist an exact connection between the old VIQ and PIQ and the actual VC and PR indexes, therefore it isn´t possible to apply completely to the WISC-IV the knowledge acquired on neurocognitive functions with the use of WISC-R. More accurate and reliable assessment is needed to know with more precision the functional deficits in order to develop future less toxic treatments as well as more effective intervention programs.Los supervivientes de tumores cerebrales y leucemia sufren défi cit persistentes en una amplia gama de funciones neuropsicológicas: atención, velocidad de procesamiento, memoria, capacidad visoespacial y funciones ejecutivas. El propósito de este artículo es proporcionar información acerca de los procedimientos de evaluación y las técnicas que se utilizan en la actualidad para la evaluación de las secuelas neurocognitivas. El método más común que se utiliza para medir el déficit cognitivo son las escalas de inteligencia (IQ tests), y entre ellas las más utilizadas, las escalas de Weschler. El uso de las nuevas escalas de Wechsler, WAIS-IV, WISC-IV y WPPSI-III puede interferir en la evaluación neuropsicológica de diferentes maneras. El efecto Flynn puede producir un aumento en el porcentaje de niños que serán clasificados como discapacitados, y esta discapacidad podría atribuirse a efectos del tratamiento. Ni siquiera existe una conexión exacta entre los antiguos del CIV y CIM y los índices actuales CV y RP, por lo tanto no es posible aplicar al WISC-IV en su totalidad los conocimientos adquiridos sobre los déficits neurocognitivos con el uso del WISC-R. Es necesario el desarrollo de procedimientos de evaluación más fiables y precisos que nos permitan conocer con más exactitud los déficits funcionales para contribuir al desarrollo de tratamientos menos tóxicos así como para diseñar programas de intervención más eficaces

A theoretical and practical study on linear reforms of dual taxes

[cat] En aquest treball extenem les reformes lineals introduïdes per Pfähler (1984) al cas d’impostos duals. Estudiem l’efecte relatiu que els retalls lineals duals d’un impost dual tenen sobre la distribució de la desigualtat -es pot fer un estudi simètric per al cas d’augments d’impostos-. Tambe introduïm mesures del grau de progressivitat d’impostos duals i mostrem que estan connectades amb el criteri de dominació de Lorenz. Addicionalment, estudiem l’elasticitat de la càrrega fiscal de cadascuna de les reformes proposades. Finalment, gràcies a un model de microsimulació i una gran base de dades que conté informació sobre l’IRPF espanyol de l’any 2004, 1) comparem l’efecte que diferents reformes tindrien sobre l’impost dual espanyol i 2) estudiem quina redistribució de la riquesa va suposar la reforma dual de l’IRPF (Llei ’35/2006’) respecte l’anterior impost.[eng] We extend the linear reforms introduced by Pfähler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act ‘35/2006’) introduced with respect to the previous tax

Diferenciación morfométrica de cuatro especies de paradóxides del Cámbrico medio español

[Resumen] El objetivo de este trabajo es encontrar una metodología objetiva para lograr una asignación específica de los ejemplares de cuatro especies dp.J género Paradoxides d¡¡t.l Cámbrico medio español. teniendo en cuenta ia variabilidad intraespecífica. Con esta finalidad se propone un método cuantificado basado en la morfología del exoesqueleto de dichas especies. obteniéndose unos parámetros con los que se pueden identificar con una aproximación relativamente satisfactoria las cuatro especies estudiadas.[Abstract] The main objecti ve of this paper is to work out an objective methodology to reach an specific asignation of the members belonging to four speciee of the genus Paradoxides from the Middle Spanish Cambriam according with the interspecific variability. Attending to this purpose we show a quantified methodology which is based on the exoesqueletal morfology of these species. \l/e have found sorne parameters to identify the four species studied wi th a suitable fitness

Post-humanismo y ética: reflexiones para la reconstrucción de solidaridades en la sociedad moderna avanzada*

El presente artículo debe su aparición a las puntuales catástrofes que agitan nuestro planeta y a las oportunidades que prestan para la creación de nuevos lazos éticos. Bajo el supuesto de que toda ética posibilista debe de acomodarse a las condiciones sociales de su aparición, el presente trabajo intentará estudiar cuáles son las condiciones de emergencia de las catástrofes en nuestras sociedades modernas avanzadas. Posteriormente, a la luz de dicho estudio, se analizarán algunas de las propuestas ético-políticas aducidas para nuestro tiempo (Hans Jonas, Ramón Ramos, Barbara Adam, Ulrich Beck), con el fin de comprobar si son o no verosímiles. Finalmente, ante la intuición de su escasa verosimilitud, intentaremos establecer las bases para la creación de nuevas solidaridades, con la ayuda de la perspectiva post-humanista en ciencias sociales (con autores como John Law, Bruno Latour, Donna Haraway, entre otros).This article emerges out of the concern caused by certain concrete catastrophes that agitate our planet and by the opportunities that these catastrophes generate for the creation of new ethical links. Under the assumption that any ethic must conform to the social conditions in wich it appears, I will try to delimit the conditions under which these catastrophes emerge in our contemporary societies. Using the light provided by this study, I will assess the plausibility of some of the ethical-political proposals that have been advanced in our time (Hans Jonas, Ramón Ramos, Barbara Adam, Ulrich Beck). Finally, giving out suspicions about the weak plausibility of these proposals, I shall attempt to establish a new basis for the creation of new solidarities with the help of the post-humanist perspective in the social sciences, as it has been put forward by John Law, Bruno Latour, and Donna Haraway, among others