Catalytic effect of capital transfers in a federal context: The case of spanish regions

There is a broad theoretical consensus on the effects of transfers (desired incentive impacts and induced adverse effects). But, as the literature review shows, there is not an accepted methodology for the empirical evaluation of these effects. The authors suggest a simple but rigorous empirical approach to quantify the catalytic effect of conditioned transfers for investment and their asymmetric impact across regions in Spain. To identify this behaviour, they have applied different empirical approaches with frontier techniques that let them consider the frontier as a proxy for potential investment. The results show that the conditioned transfers received by the regions from higher levels of government have a stimulus effect for investments, especially in the poor regions. The authors identify several factors explaining this unbalanced catalytic effect: the political cost of tax collection, political factors, inadequate management of debt, and other variables such as the level of economic development, population density, and the economic cycle

Tax effort of local governments and its determinants: The Spanish case

We have implemented frontier techniques to analyse the local tax effort and its determinants. The results show that municipalities have been quite responsible on average (tax efforts between 72-85 percent), although most municipalities can increase their tax efforts both making a more intensive use of their tax authority and improving the efficiency of their tax collection. To respond to the financing problems of municipalities near the tax frontier, it would be desirable to reform the legal framework to allow a greater tax capacity while leaving the decision on how to use this potential in hands of each unit of government

A Spatial Dynamic Model for Export Intensity of Hazardous Industrial Waste: The Incentive Effect of Regional Environmental Policies

This paper analyses, in the context of the Environmental Kuznet Curve, the determinants of export intensity of hazardous industrial waste among Spanish regions, with particular attention to the influence of waste taxes and of environmental policies. This study is carried out for the first time in the literature with a spatial dynamic model, fixed effects and panel data for the 17 regions (Comunidades Autónomas) of Spain during the period 2007–2017. The results suggest there is a spatial-dynamic component to export intensity, and that both regional taxes on waste disposal and environmental policy stringency appear to encourage, albeit modestly, the rate of exported waste to other regions. The model also shows that the more regions recycle, and the greater the economies of scale arising from industrial agglomeration, the lower is the region’s waste export intensity, although increasing restrictions on the international trade in hazardous waste have intensified trading inside the country. Finally, the results suggest a non-linear relationship between growth and export intensity, although apparently we are still far from the absolute decoupling of the Environmental Kuznet Curve. © 2021, The Author(s)

The interdependence of investment by different levels of government in a federal context

We use the Stochastic Frontier Approach to analyse for the first time the regions’ investment response to the central and local governments’ capital expenditure. The Spanish context is very interesting for this analysis because responsibilities are distributed between the three levels of government in a very interesting dual way: the distribution of spending responsibilities between central and regional governments corresponds to an exclusionary attribution of functions, while between regional and local levels, governments opt for cooperation. Results show that capital expenditure undertaken by the central government in the regions acts as substitute for regional investment, while capital expenditure by local governments appears to complement it. These results should be taken into account by public administrations when designing the distribution of responsibilities between different levels of government and their economic policy aims

Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector

Role of age and comorbidities in mortality of patients with infective endocarditis

[Purpose]: The aim of this study was to analyse the characteristics of patients with IE in three groups of age and to assess the ability of age and the Charlson Comorbidity Index (CCI) to predict mortality. [Methods]: Prospective cohort study of all patients with IE included in the GAMES Spanish database between 2008 and 2015.Patients were stratified into three age groups:<65 years,65 to 80 years,and ≥ 80 years.The area under the receiver-operating characteristic (AUROC) curve was calculated to quantify the diagnostic accuracy of the CCI to predict mortality risk. [Results]: A total of 3120 patients with IE (1327 < 65 years;1291 65-80 years;502 ≥ 80 years) were enrolled.Fever and heart failure were the most common presentations of IE, with no differences among age groups.Patients ≥80 years who underwent surgery were significantly lower compared with other age groups (14.3%,65 years; 20.5%,65-79 years; 31.3%,≥80 years). In-hospital mortality was lower in the <65-year group (20.3%,<65 years;30.1%,65-79 years;34.7%,≥80 years;p < 0.001) as well as 1-year mortality (3.2%, <65 years; 5.5%, 65-80 years;7.6%,≥80 years; p = 0.003).Independent predictors of mortality were age ≥ 80 years (hazard ratio [HR]:2.78;95% confidence interval [CI]:2.32–3.34), CCI ≥ 3 (HR:1.62; 95% CI:1.39–1.88),and non-performed surgery (HR:1.64;95% CI:11.16–1.58).When the three age groups were compared,the AUROC curve for CCI was significantly larger for patients aged <65 years(p < 0.001) for both in-hospital and 1-year mortality. [Conclusion]: There were no differences in the clinical presentation of IE between the groups. Age ≥ 80 years, high comorbidity (measured by CCI),and non-performance of surgery were independent predictors of mortality in patients with IE.CCI could help to identify those patients with IE and surgical indication who present a lower risk of in-hospital and 1-year mortality after surgery, especially in the <65-year group

Effect of mesoscopic conservative phenomena in the dynamics of chemical reactions at the macroscopic scale

This paper studies the influence of conservative phenomena at the mesoscopic scale that affect the behavior of macroscopic variables in chemical reactions, generally understood as purely dissipative processes and whose mathematical formulation is usually derived using macroscopic variables. It is shown that conservative phenomena at the mesoscopic scale can affect the entropy production by transiently ‘‘pulling away’’ the system from the thermodynamic equilibrium. Two case studies are presented to illustrate this fact: the first one is an isolated system with a single reaction including two different scenarios, a purely dissipative reaction; and a second one that considers the influence of conservative elements at the mesoscopic scale. The second case generalizes the results to multiple reactions

Effect of Age of Agave tequilana Weber Blue Variety on Quality and Authenticity Parameters for the Tequila 100% Agave Silver Class: Evaluation at the Industrial Scale Level

Due to the oversupply and scarcity cycles of the Agave tequilana Weber blue variety, the effect of agave age (harvested in 4, 5, and 6 years) as raw material for the tequila 100% agave silver class was studied for each stage in a full-scale (industrial) process. Harvested plants showed differences in their morphological characteristics that affected the amount of juice; this had an impact in the fermentation stage since must composition was modified in the nitrogen content and juice/exudate ratio. This was noticed due to an increase in the production of higher alcohols attributed to the odd-chain fatty of the exudate, which affects n-propanol production. The characterization of the final product showed the feasibility to use agaves (less than 7 years) to produce the Tequila 100% agave silver class and to comply with the quality criteria. Furthermore, the final product was analyzed with the gas chromatography-isotope ratio mass-spectrometry technique to determine its authenticity. The &delta;13CVPDB isotopic parameter (&minus;13.40&permil; in average) values show the type of plant used as a raw material for ethanol production, while the &delta;18OVSMOW (20.52&permil; in average) isotopic parameter can be helpful in corroborating and ensuring the traceability of the product and the geographical location of the beverage production