The Culture of The Economist. A Further Evidence of “The Economist” Index

This paper offers further evidence to “The Economist” index of economic power developed by Pujol (2003). The original index is composite by construction and it gives information about year 2000, comparing the results with year 1990. Also econometric evidence is offered. Testing the robustness of the ranking of selected countries obtained by Pujol’s index, this paper applies the same methodology to two specific years: 1995 and 2001. This paper tries to ascertain if the evolution of the ranking of countries among years 1990 and 2000 is not merely a chance. If the index is valid, it should work for any single year, reflecting the evolution of the power of each country during a chosen period of time. The number of times each country appears in tables and graphs of the different “The Economist” issues for year 1995 confirms the evolution of the index between 1990 and 2000. Data for year 2001 gives continuity and support to the ranking developed in year 2000. Then we verify that “The Economist” index as an easier and valid alternative to other traditional ways in order to reflect the relative economic and financial power of the different countries. In other words, the data analyzed from this magazine make sense, because at the end it gives the same information that the one obtained from other more traditional and sophisticated ways. In other words, that we call The cultural of The Economist workscomposite indexes, economic power

Walking inside the Potential Tax Evader's Mind

The classical Allingham-Sandmo-Yitzhaki model explains tax evasion behavior based on the probability of being discovered, the amount of the fine imposed and the level of risk aversion. Nonetheless, empirical studies show that the decision and the level of tax evasion depends also on non economic considerations, usually named as the "psychological costs" associated to tax evasion. We build a theoretical model of tax evasion including non monetary considerations. We propose an empirical study on the determinants of the psychological costs of tax evasion, based on the theoretical taxonomy proposed by Lagares (1994). Data come from a questionnaire filled by 781 university students. The dependent variable is the percentage of students considering acceptable to evade taxes. Using a binomial logit model we find that the justification of tax evasion is statistically related with: the presence of grievance in absolute terms (those who feel that taxes are too high; waste of public funds) and grievances in relative terms (the suspected level of tax evasion by others, those accepting black economy labor). The sense of duty and the level of solidarity are also relevant factors, but in a lesser extent.

An index of political support for decentralization: the Spanish case.

This paper presents a method to make measurable what was not: the discourses of politicians regarding decentralization. For this purpose, we develop a “matrix of arguments” and a set of indexes, and apply them to provide a snapshot of the politicians’ views on the “General Law of Budgetary Stability”, a landmark for the process of decentralization in Spain.political party, matrix of decentralization, arguments, index of decentralization.

THE POSITION OF DIFFERENT POLITICAL PARTIES WITH RESPECT TO THE NEW GENERAL LAW OF BUDGETARY DISCIPLINE: THEIR INFLUENCE IN THE SUBCENTRAL LEVELS OF GOVERNMENT

The present work analyzes the different positions of the different political parties in Spain with respect to the new General Law of Budgetary Discipline. In this sense, the paper extracts the relevant information about this law from the different parliamentary debates. First, we elaborate a previous theoretical matrix containing the potential arguments to be used by politicians in their debates, in order to show their opinions supporting the law or going against it. Among the main conclusions, we observe that the central level of government supports the law using mainly legislative and public choice arguments, in the context of its support for the autonomy of the low levels of government. By the contrary, the rest of the political parties, mainly the Catalans Nationalist Parties, consider that the new law is clearly against the autonomy of the low levels of government.matriz de análisis, identificación de argumentos, posiciones de los partidos políticos

ANALYSIS OF THE DECENTRALIZATION OF PUBLIC SPENDING IN SPAIN

This paper studies the decentralization process of public spending in Spain, which has been one of the main landmarks in recent years, and not only in Spain but also in many different countries. The classical assumption to speak about this kind of processes is the theory of fiscal federalism. However, nowadays this theory is considered more as a set of general "guidelines" than a practical rule of application. To undertake this study the article proposes a new method to describe the outcomes of the decentralization process through the functional classification of spending. The analysis of the data in each level of government -central, regional and local- is made in order to justify the process. So far, mainly political motives have justified the transference of competencies from the central to the regional and local governments in Spain. The fiscal federalism theory can enlighten our analysis from a theoretical point of viewDecentralization in Spain, public spending, fiscal federalism theory

Ranking Italian Universities and Other Research Institutions Taking Into Account Public Economics Publications

The different ways to rank universities regarding their research production include a great number of factors. The quality of journals where faculty members are publishing is one of the most relevant aspects in order to determine the quality of the affiliation institution. Among other more traditional ways determining the quality of journals, this paper takes into account a new one based on the publishing behavior of top ranked authors, supposing a matching model approach among journals and authors. Using this methodology, the article establishes a ranking of the Italian universities and other research institutions regarding Public Economic Journals.matching model, ranking public economic journals, Italian universities

LA POSICIÓN DE LOS DISTINTOS PARTIDOS POLÍTICOS RESPECTO A LA NUEVA LEY GENERAL DE ESTABILIDAD PRESUPUESTARIA: SU INFLUJO EN LOS NIVELES SUBCENTRALES DE GOBIERNO

The present work analyzes the different positions of the different political parties in Spain with respect to the new General Law of Budgetary Discipline. In this sense, the paper extracts the relevant information about this law from the different parliamentary debates. First, we elaborate a previous theoretical matrix containing the potential arguments to be used by politicians in their debates, in order to show their opinions supporting the law or going against it. Among the main conclusions, we observe that the central level of government supports the law using mainly legislative and public choice arguments, in the context of its support for the autonomy of the low levels of government. By the contrary, the rest of the political parties, mainly the Catalans Nationalist Parties, consider that the new law is clearly against the autonomy of the low levels of government

ANALYSIS OF THE DECENTRALIZATION OF PUBLIC SPENDING IN SPAIN

This paper studies the decentralization process of public spending in Spain, which has been one of the main landmarks in recent years, and not only in Spain but also in many different countries. The classical assumption to speak about this kind of processes is the theory of fiscal federalism. However, nowadays this theory is considered more as a set of general "guidelines" than a practical rule of application. To undertake this study the article proposes a new method to describe the outcomes of the decentralization process through the functional classification of spending. The analysis of the data in each level of government -central, regional and local- is made in order to justify the process. So far, mainly political motives have justified the transference of competencies from the central to the regional and local governments in Spain. The fiscal federalism theory can enlighten our analysis from a theoretical point of vie

Gasto Público y Federalismo Fiscal en España. Período 1984-1998

This book compiles huge information, maybe the largest in Spain, about the Spanish decentralization process. Even if the decentralization is still a working issue in Spain, we can say that the main a most important footstep took place during the period 1984-1998. This is precisely the period that this book analyses. The research presented uses the “Functional Classification of Spending”, what is the most relevant one relating how the Public Administration performs the best use of its different expenditures. In this sense, the book presents how the spending changed within and among the different levels of government in Spain (Central, Regional, and Local) during the period analyzed. At the same time, we judge how the different expenditures’ changes followed the world while rules predicted by the “Fiscal Federalism Theory”, mainly supported by professors Olson and Oates

Public Spending and Fiscal Federalism in Spain. Period 1984-1998

This book compiles huge information, maybe the largest in Spain, about the Spanish decentralization process. Even if the decentralization is still a working issue in Spain, we can say that the main a most important footstep took place during the period 1984-1998. This is precisely the period that this book analyses. The research presented uses the “Functional Classification of Spending”, what is the most relevant one relating how the Public Administration performs the best use of its different expenditures. In this sense, the book presents how the spending changed within and among the different levels of government in Spain (Central, Regional, and Local) during the period analyzed. At the same time, we judge how the different expenditures’ changes followed the world while rules predicted by the “Fiscal Federalism Theory”, mainly supported by professors Olson and Oates.Gasto Público, España, Federalismo Fiscal, Niveles de Gobierno