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Hacienda Pública Española / Review of Public Economics

2001 - 2022

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Volume 242, issue 3, 2022

The Crowding in (out) Effect of Intergovernmental Transfers on Local Government Revenue Generation: Evidence from Pakistan pp. 3-28 Downloads
Tahir Yousaf, Qurat ul Ain, Yasmeen Akhtar and Wasi Ul Hassan Shah
Corporate Tax Rate, Financing Policy and Investment Decisions: Evidence from 8 Asian Economies pp. 29-51 Downloads
Umar Farooq, Suhaib Anagreh, Mohammad Ahmad Al-Omari and Mosab I. Tabash
Indirect Taxation, Tax Evasion and Profts pp. 91-109 Downloads
Luciano Fanti and Domenico Buccella
QALY Maximization and the Social Optimum pp. 111-127 Downloads
Guillem López-Casasnovas and José Luis Pinto Prades

Volume 241, issue 2, 2022

Does Political Polarization Lead to a Rise in Government Debt? pp. 3-25 Downloads
Insook Lee
The Wage Penalty for Motherhood in Spain (2009-2017): The Role of the Male Partner’s Job Characteristic pp. 27-57 Downloads
Ainhoa Herrarte Sánchez and Paloma Urcelay
Does Competition Tame the Leviathan? A Case of Earmarked Spending for Transportation pp. 59-78 Downloads
Jongmin Shon
Marginal Cost of Public Funds under the Presence of Informality pp. 79-103 Downloads
Ceyhun Elgin, Orhan Torul and Tugce Turk
Los objetivos de déficit en las Comunidades Autónomas: una propuesta basada en la deuda pp. 105-141 Downloads
Diego Martínez and Fernando González González

Volume 240, issue 1, 2022

Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis pp. 3-29 Downloads
Sunjoo Kwak and Jongmin Shon
Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria pp. 31-59 Downloads
Kayode Taiwo
Differences in the Use of Formal and Informal Care Services among Older Adults after the Implementation of the Dependency Act in Spain pp. 61-93 Downloads
David Cantarero, Marta Pascual and Beatriz Rodríguez-Sánchez
Inequality, Privatization and Democratic Institutions in Developing Countries pp. 95-124 Downloads
Lidia Ceriani, Simona Scabrosetti and Francesco Scervini
La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulación de resultados pp. 125-149 Downloads
José Manuel Cordero, Francisco Pedraja and Fátima Galindo
The Impact of Soft Budget Constraint on the Fiscal Co-responsibility of the Autonomous Communities in Spain: The Case of Extraordinary Liquidity Funds (2012-2019 pp. 151-190 Downloads
Santiago Calvo and María Cadaval

Volume 239, issue 4, 2021

The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries pp. 5-26 Downloads
Amakoe D. Alognon, Antonios Koumpias and Jorge Martinez-Vazquez
Exchange of Information and Bank Deposits in International Financial Centres pp. 27-69 Downloads
Pierce O’Reilly, Kevin Parra Ramírez and Michael Stemmer
Raising the Accuracy of Shadow Economy Measurements pp. 71-125 Downloads
Vicente Rios, Antonio Gómez-Plana and Pedro Pascual
Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques pp. 127-157 Downloads
Camino González Vasco, María Jesús Delgado Rodríguez and de Lucas Santos Sonia
Use of Social Network Analysis for Tax Control in Spain pp. 159-197 Downloads
Ignacio González García and Alfonso Mateos

Volume 238, issue 3, 2021

Returns on Investment in Education: Evidence from Turkey by Education Level and by Higher Education Program pp. 3-28 Downloads
Merve Kurt and Erdal Gumus
Multidimensional Measures of Economic Insecurity in Spain: The Role of Aggregation and Weighting Methods pp. 29-60 Downloads
Olga Cantó, Carmelo García-Pérez and Marina Romaguera de la Cruz
Redistribution, Growth and Productivity Relationship in Fiscal Policy in Core and Peripheral Countries pp. 61-79 Downloads
Hakki Hakan Yilmaz and Ali Sertaç Kanaci
Local Financing Platform Loan and Performance of City Commercial Banks: Evidence from City Commercial Banks in China pp. 81-99 Downloads
Wei Kong, Wenxiu Hu, Kaicheng Liao and Xiaoqiang Ma
Transport Taxes and Decarbonization in Spain: Distributional Impacts and Compensation pp. 101-136 Downloads
Alberto Gago, Xavier Labandeira, Jose Labeaga and Xiral López Otero
Flat Tax: European Experiences and the Italian Proposals pp. 137-162 Downloads
Massimo Baldini and Leonzio Rizzo

Volume 237, issue 2, 2021

Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms pp. 3-31 Downloads
Ligia Alba Melo-Becerra, Javier Ávila Mahecha and Jorge Ramos-Forero
A Multi-step Process Approach for Estimating Public Sector Wages. The Spanish Expe¬rience pp. 33-56 Downloads
Patricia Moreno-Mencía, Juan M. Rodríguez-Poo and David Cantarero-Prieto
The Expenditure Rule in the Spanish Organic Law on Budgetary Stability and Financial Sustainability and its Impact on the Autonomous Communities pp. 57-84 Downloads
Arturo Melián-González
The Sinful Side of Taxation: Is it Possible to Satisfy the Government Hunger for Revenues While Promoting Economic Growth? pp. 85-109 Downloads
José Alves
Decentralization and Development Outcomes: What Does the Empirical Literature Really Say? pp. 111-151 Downloads
Tristan Canare
Inequality of Opportunity in Spain: New Insights from New Data pp. 153-185 Downloads
Leopoldo Cabrera, Gustavo Marrero, Juan Rodríguez and Pedro Salas-Rojo

Volume 236, issue 1, 2021

Structural Funds and Convergence in Poland pp. 3-37 Downloads
Lukasz Pietak
De-agentification Process in Spanish Regional Governments pp. 39-64 Downloads
Silvia Fresneda, Nuria Reguera and Fernando Casas
The Provision of Public Services under Conditions of Financial Stress: Evidence from Spanish Autonomous Communities pp. 65-104 Downloads
Antoni Zabalza
Validity of Wagner’s Law in Transition Economies: A Multivariate Approach pp. 105-131 Downloads
Suzana Balaban and Dejan Živkov
The Effects of R&D Subsidies and Publicly Performed R&D on Business R&D: A Survey pp. 171-205 Downloads
Thomas Ziesemer

Volume 235, issue 4, 2020

Introduction Special Issue “On Gender Perspectives in Public Economics” pp. 3-10 Downloads
Alessandra Casarico and Paola Profeta
Gender Gap and Multiple Choice Exams in Public Selection Processes pp. 11-28 Downloads
J. Ignacio Conde-Ruiz, Juan José Ganuza and Manu García
Gender Differences in Skill Mismatches pp. 29-60 Downloads
Ana Moro-Egido
European Part-time Workers’ Health and Well-being in Times of Crisis. The Case of Female Part-timers pp. 61-86 Downloads
María Cruz Merino-Llorente and María Noelia Somarriba Arechavala
Tax-benefit Systems and Gender Gap. An Across-Europe Study pp. 87-118 Downloads
Amadeo Fuenmayor, Rafael Granell and Teresa Savall Morera
Women’s Preferences for Social Spending: Theory and Evidence from Spanish Political Representatives pp. 119-151 Downloads
Ascension Andina-Diaz, Paula Penalva and M. Socorro Puy
Canadian Gender Gap in Financial Literacy: Confidence Matters pp. 153-182 Downloads
Raquel Fonseca and Simon Lord

Volume 235, issue 1, 2021

Government Size, Unemployment and Inflation Nexus in Eight Large Emerging Market Economies pp. 133-170 Downloads
Antonio Afonso, Hüseyin Sen and Ayse Kaya

Volume 234, issue 3, 2020

Privatization in Vertically Related Markets: Insights from a General Equilibrium Approach pp. 3-21 Downloads
Dianshuang Wang and Xiaochun Li
Property Tax Assessment Quality: Willingness-to-Pay for Reduced Risk in a Lab Experiment pp. 23-58 Downloads
Jason J. Delaney, David Sjoquist and Sally Wallace
Innovation and Competition in a Mixed Oligopoly pp. 59-74 Downloads
Marc Escrihuela-Villar and Jorge Guillén
Once in the Public Sector, Do Differences in Job Satisfaction by Sex Disappear? pp. 75-104 Downloads
Adolfo Cosme Fernández and Nuria Sánchez-sánchez
The Impact of Devolution on Government Size and Provision of Social Services: Evi¬dence from Pakistan pp. 105-135 Downloads
Qurat ul Ain, Tahir Yousaf, Yan Jie and Yasmeen Akhtar
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