Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons

This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate. This is complicated by the schedular nature of the system, and the role of central and regional governments, along with the existence of a range of tax credits and eligible expenditures and deductions. Empirical estimates are obtained using a cros -sectional dataset which enables a number of important ancillary elasticities (relating to allowances and tax credits, and different income sources) to be estimated. It was found that there is considerable variation among tax units in the revenue elasticity, with highly (positively) skewed distributions. The nature of the distributions varies among regions of Spain, and the aggregate elasticities for each region were found to display some variation associated with income distribution differences. The national aggregate is found to be around 1.3. The paper also derives aggregate tax revenue as a function of characteristics of the distribution of taxable income in each region. This allows the sources of revenue differences among regions to be identified.

Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A note

This note computes revenue-maximising tax rates in personal income taxes in the presence of consumption taxes. It finds that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the magnitude of revenue-maximising tax rates. The bias caused by this oversight is computed

La literatura en la clase de lengua extranjera: ¿Una presencia incómoda?.

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Fraudes en Internet

Treball final de Grau en Criminologia i Seguretat. Codi: CS1044. Curs academic 2015-2016Este trabajo nace con el objetivo de abordar la materia delictual de fraudes dentro del servicio de sobra conocido llamado internet, presentando un análisis tanto histórico como metodológico de todos los fenómenos que han ido apareciendo y existen de fraudes en internet. Este texto se configura por partes, primeramente se muestran conceptos que sirven de sinónimos como son estafa y fraude desde una perspectiva jurídica así como social que nos ayudará a entender mejor el fenómeno. A continuación se expone el delito de fraudes en internet mencionando como se desarrolla de forma general, luego se concreta un poco viendo los fraudes más típicos en internet explicando uno por uno en qué consisten y su metodología. Seguidamente se profundiza en los nuevos tipos de fraudes que podemos encontrarnos hoy día, así como de los diferentes dispositivos con los que podemos incurrir en estos fraudes, telefonía móvil, tablets, etc. Además, se menciona como se encuentra la situación de los fraudes por internet en España en cuanto a regulación penal se refiere y se realiza una comparación internacional del hecho con numerosos países, acompañado con estadísticas que ratifican dicha comparación. Más tarde, se volverá a hacer hincapié en la técnica del phising como elemento fundamental en los fraudes por internet valorando su impacto tanto económico como social, en España y en otros países. Exponiendo finalmente qué medidas se están llevando a cabo para luchar contra el fraude también de forma internacional y en España como se ha ido realizando previamente. Acabando con una serie de conclusiones que se pueden extraer de todo lo investigado, siendo de gran ayuda tanto la obtención de sentencias de casos reales, como la experiencia compartida por parte de usuarios afectados por esta práctica.This project was created with the objective of addressing the fraud within the well-known service called the Internet, presenting both historical and methodological analysis of all phenomena that have appeared of fraud on the Internet. This text is set by parts, first concepts that serve as synonyms as scam or fraud are shown from a legal and social perspective that will help us to understand this issues. Afterwards, the fraud on the Internet crime is exposed mentioning how it develops in general, then it is specified seeing the most typical internet frauds one by one explaining them are and their methodology. Then it deepens into new types of fraud that can be found today as well as the different devices that we can incur these frauds with, as mobile phones, tablets, and so on. In addition, it is mentioned how the situation of Internet fraud is in Spain in terms of criminal regulation and an international comparison with many countries is performed, followed by statistics that allow us to make this comparison properly and clearly. Later, we will emphasize in the phising technique as a key element in Internet fraud assessing its economic and social impact not only in Spain but in other countries. Finally presenting what measures are being taken to combat fraud both internationally as in Spain comparing it with the ones that has been previously done. In conclusion, a set of conclusions are extracted from this investigation, being helpful both sentences obtaining real cases as shared experiences by users affected by this practice

A proposal to estimate human capital depreciation: some evidence for Spain

This article formulates an empirical model for salary determination, which permits the identification of the depreciation rate of the stock of professional qualifications. The analysis is implemented using the 1994 European Community Household Panel data referring to Spanish salaried males. The depreciation rate of the stock of qualifications is estimated at a narrow interval centred at 1%. Empirical evidence also suggests that although the depreciation rate does not vary according to the level of education, it does so depending on unemployment spells endured by the worker in recent years and on whether the worker has undertaken training courses.Human capital, depreciation, experience-earnings profiles

Dreams that elude the Maker's frenzied grasp: Una visión del mundo ambigua e integradora en los libros de Sylvie and Bruno, de Lewis Carroll.

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TEJERO ROBLEDO, E. (1994); Literatura de tradición oral en Ávila.

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Mr. Bilbo Baggins eleventy-first Birthday Party: un comienzo de cuento infantil en "The lord of the rings" de J. R. R. Tolkien.

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The riddle with no answer: El sentido del sinsentido en «Though the Looking-Glass», de Lewis Carroll.

Tras contextualizar Through the Looking-Glass como una continuación de Alices Adventures in Wonderland, se trata de analizar la obra siguiendo diferentes líneas que tocan aspectos tan propios de Carroll y su escritura humorística como los juegos de palabras, invención de términos o sus estrategias expresivas o significativas centradas en la ambigliedad y el sirmsentido.Thmugh the Looking-Glass is set in context as a continuation of Alice~s Adventures in Wonderland and then its study is carried out following different lines of analysis which cover different Carrol lean aspecís ineluding humorous or playful writing, word games, puns, word blends, as well as nonsense and amnbiguity as expressive and meaning strategies