¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica.

This paper surveys the empirical literature on the incidence of labour taxation, and Social Security contributions specifically. The goal is to analyse if the fiscal burden is borne by employees, consumers or firms. Despite the consensus in public finance handbooks (where workers are supposed to bear entirely social taxes due to lower wages), the evidence shown is mixed for Spain, the OECD and Latin America, covering the whole range of results. Results are affected by the econometric technique, the period, the country sample, the definition of taxation and the labour market institutions, especially collective bargaining and union coverage.Social Security contributions, labour taxes, economic incidence

Reforming the Spanish contributory pension system

The debate on the reform of the pension system in Spain is not very lively, in contrast with the international experience. The Spanish economic boom since the mis nineties, the slowdown in the number of pensioners due to the retirement of the cohorts born during the Civil War, and the outstanding immigration flows have contributed to a transitory strengh of Social Security accounts. The paper aims at extending and fostering this public debate. We present an evaluation of the contriburoty pension system in Spain until 2059, based on recent demographic projections. We propose a set of simple indicators to evaluate periodically the situation and perspectives of the Social Security system. And we elaborate on the main reforms that may balance the Social Security Accounts, already implemented in Europe.España, Seguridad Social, prestaciones contributivas, sostenibilidad financiera, reformas

I+D como factor productivo en la economía española: un análisis empírico regional y sectorial

En los últimos años se asiste a un notable consenso internacional acerca de la relevancia de la inversión en nuevas tecnologías y en actividades de innovación como medio para fomentar el crecimiento de largo plazo de la economía. Este artículo tiene como principal objetivo contrastar cuantitativamente la aportación de la I+D a la actividad productiva en España en las dos últimas décadas. Ello se aborda desde una doble perspectiva, al contrastar la contribución del capital tecnológico – medido como el stock de I+D – a la producción desagregada por CC.AA. y por sectores productivos de la economía privada no agraria, diferenciando éstos en función de su intensidad tecnológica. Además, se evalúa la presencia de externalidades positivas derivadas de la inversión en I+D realizada fuera de la propia región o del sector.Crecimiento económico, Externalidades

Rules, institutions, or both? Estimating the drivers of telecommunication investment in Latin America

This paper analyzes the link between regulation, institutions, and telecommunications investment in Latin America. The investment levels of the region lag behind those of advanced economies and are impeding substantial progress on digital transformation. Using a database built for this analysis, which covers nearly 90% of Latin American countries for 2007-2017, we confirm the relevance of regulatory and institutional frameworks to explain investment trends in the sector. We also show that a “good” institutional quality contributes significantly to counteract partially a “bad” regulatory environment, and vice versa. Moreover, their impact is significantly stronger when good regulation and institutions interact, suggesting that joint reforms to improve institutions and the regulatory environment would pay off. In particular, improving cybersecurity and piracy control regulation, and fighting corruption and undue influence stand out as the priorities to increase telecommunication investment in Latin America

Rules, institutions, or both? Estimating the drivers of telecommunication investment in Latin America

This paper analyzes the link between regulation, institutions, and telecommunications investment in Latin America. The investment levels of the region lag behind those of advanced economies and are impeding substantial progress on digital transformation. Using a database built for this analysis, which covers nearly 90% of Latin American countries for 2007-2017, we confirm the relevance of regulatory and institutional frameworks to explain investment trends in the sector. We also show that a “good” institutional quality contributes significantly to counteract partially a “bad” regulatory environment, and vice versa. Moreover, their impact is significantly stronger when good regulation and institutions interact, suggesting that joint reforms to improve institutions and the regulatory environment would pay off. In particular, improving cybersecurity and piracy control regulation, and fighting corruption and undue influence stand out as the priorities to increase telecommunication investment in Latin America

Rules, institutions, or both? Estimating the drivers of telecommunication investment in Latin America

This paper analyzes the link between regulation, institutions, and telecommunications investment in Latin America. The investment levels of the region lag behind those of advanced economies and are impeding substantial progress on digital transformation. Using a database built for this analysis, which covers nearly 90% of Latin American countries for 2007-2017, we confirm the relevance of regulatory and institutional frameworks to explain investment trends in the sector. We also show that a “good” institutional quality contributes significantly to counteract partially a “bad” regulatory environment, and vice versa. Moreover, their impact is significantly stronger when good regulation and institutions interact, suggesting that joint reforms to improve institutions and the regulatory environment would pay off. In particular, improving cybersecurity and piracy control regulation, and fighting corruption and undue influence stand out as the priorities to increase telecommunication investment in Latin America

Las reformas necesarias en el sistema de pensiones contributivas en España

The debate on the reform of the pension system in Spain is not very lively, in contrast with the international experience. The Spanish economic boom since the mis nineties, the slowdown in the number of pensioners due to the retirement of the cohorts born during the Civil War, and the outstanding immigration flows have contributed to a transitory strengh of Social Security accounts. The paper aims at extending and fostering this public debate. We present an evaluation of the contriburoty pension system in Spain until 2059, based on recent demographic projections. We propose a set of simple indicators to evaluate periodically the situation and perspectives of the Social Security system. And we elaborate on the main reforms that may balance the Social Security Accounts, already implemented in Europe

Activity breaks. Incorporación de los descansos activos en la educación superior

Los objetivos iniciales del aumento de la práctica de actividad física para la mejora de la atención y reducción de los hábitos sedentarios, tensión y estrés, se han logrado por medio de la implantación de los descansos activos en las clases teóricas. El uso y diseño de los descansos de entre 5 y 10 minutos, ha conseguido mejorar la atención del alumnado que los ha practicado en la hora siguiente de clase teórica. El proyecto se ha llevado a cabo teniendo un grupo control y uno experimental en el que se han desarrollado los descansos activos