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

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

Estar cerca en la lejanía : el surgimiento de los entornos de vida en una periferia

En el presente artículo me baso en una investigación cualitativa realizada en el municipio periurbano de El Salto, Área Metropolitana de Guadalajara, México. Mi propósito es mostrar buena parte de las contradicciones que conlleva el proceso de poblamiento de unos espacios en principio inhóspitos y precarios. Desde la ubicación periférica de este municipio, me interrogo por la reconquista de las cercanías espaciales y vitales, por el papel de las micromovilidades en la apropiación de los entornos periféricos, o por el despliegue de precarios proyectos de vida. El principal resultado del artículo es comprender la periferia como un espacio que se construye desde la tensión entre los alejamientos espaciales y sociales sufridos, y entre los intentos por recuperar entornos de vida habitables.In this paper I retrieve some findings from a qualitative research conducted in the town of El Salto, Guadalajara Metropolitan Area, Mexico. My purpose is to show some of the contradictions that are implicit in how peripheral populations dwell dull and precarious spaces. From the peripheral situation of El Salto, I try to elucidate how populations recuperate spatial and living proximities, the way as proximity and short trips influence the appropriation of the peripheral environment, or the maintenance of ephemeral life projects. The most important discovery is the purview of the periphery as a field strained by the polarity between the spatial and social distancing, and the endeavor to build sustainable living environments

Chapter 3 - The legacy of nature enshrined in cultural landscapes

Producción CientíficaThe aim is to consider Nature as a whole as an object of study in Physical Geography, but in close connection and interaction with Human Geography, because the subject matter and raison d’être of Geography is, inescapably, the study of the «humanised landscape» (García, 2001: 45). Nature can also be called the «physical environment», «natural environment», «natural landscapes», «ecological environment» or «ecological complex». However, in this work of research, for the sake of both brevity and clarity, Nature will be used as the equivalent of «natural landscapes» and «physical environment». What is important in any of these denominations is that the natural elements can be conceived as external to human activity, but at the same time as conditioning elements of the said activity to varying degrees and on different scales; an aspect in which the great French geographer Max Sorre was a pioneer at the end of the first half of the 20th century, while still being a valid reference today (Sorre, 1943: 15). Having assumed this approach to Nature in Physical Geography, the enormous influence of human intervention (or anthropogenic action) over the centuries on the physical environment can be inferred and demonstrated. In this sense, many so-called «natural» landscapes can be considered cultural, since they are the tangible and demonstrable result of the material and immaterial culture of human societies. Human societies use the said landscapes, to different degrees, and in doing so humanise them. With this argument and several examples (mostly from the Iberian Peninsula), the aim is to clarify the fallacies and insufficiencies of neodeterminism, which is still the dominant epistemological approach among those who, such as researchers and professionals, consider themselves «naturalists»: geographers, biologists, ecologists, forestry engineers and geologists, etc.This activities are included in the objectives and results of the Research Project CSO2013-47205-P «Culture and heritage as territorial resources: sustainable development strategies and spatial impacts», from the State Programme to Encourage Scientific Technical Research of Excellence, Sub-programme of the Generation of Knowledge from the Ministry of Economy & Competitiveness, co-financed by the European Regional Development Fund. The coordinators are featured as Principal Investigators