Hacienda Pública Española / Review of Public Economics

2001 - 2026

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Volume 257, issue 2, 2026

On the Impact of the Pandemic on Test Scores: Evidence from Argentina pp. 3-29

Juliã N Gabriel Leone, Luis Alejandro Lã“pez-Agudo and Óscar David Marcenaro-Gutiã‰rrez

Political Yardstick Competition in Local Public Expenditure Decisions: Evidence from Korean Municipalities pp. 31-55

Na Young Kim and Kwang Bin Bae

Classroom ICT Use and Reading Achievement: Evidence from Spanish Primary Schools pp. 57-89

Vã Ctor J. Espaã‘a, Marã A Gil Izquierdo and Lucã A Mateos Romero

Optimal Public Deficit and Tax-smoothing in the Spanish Economy, 1850-2024 pp. 91-126

Emilio Congregado, Vicente Esteve, Marã A A. Prats and Nicola Rubino

Volume 256, issue 1, 2026

Empirical Assessment of the Impact of Corruption and Public Spending on Sustainable Development: Evidence from Method of Moments Quantile Regression pp. 3-39

Thi Lam Ho* and Le Hong Ngoc

Fiscal Decentralization at Fifty: Achievements and Challenges pp. 41-68

Jorge Martinez-Vazquez

Automation, Taxation, and Social Security Sustainability pp. 69-104

Pablo Casas and Jose Torres

Tax Policy and FDI Effects on Economic Growth: A DCCE Analysis of European OECD Economies pp. 105-131

Olgica Glava Ki and Marina Beljiä†

Volume 255, issue 4, 2025

INTRODUCTION Special Issue Time for a Real Tax Reform-2025 pp. 3-9

Robin Boadway and Jos Mar A Dur N-Cabr

Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review pp. 11-28

Athanasios Vasilakis and Vasileios Vlachos

Integration of Wealth Taxation into Personal Income Tax: Evaluation of Reform Proposals in Spain pp. 29-55

Rub N Amo Cifuentes, Rafael Granell P Rez and Amadeo Fuenmayor Fern Ndez

Linking Tax Administration Reform with Tax Reform pp. 57-86

James Alm

The Art of Tax Reform pp. 87-131

Jorge Mart Nez-V Zquez

The Future of Corporate Income Taxation pp. 133-157

Alexander Klemm, Ruud de Mooij and Shafik Hebous

Volume 254, issue 3, 2025

INTRODUCTION Special Issue XXXI Spanish Meeting on Public Economics (Pamplona) pp. 3-4

Alejandro Esteller Mor and Natividad Fern Ndez G Mez

From the Extent of Segregation to its Consequences in Terms of Wellbeing pp. 5-43

Olga Alonso-Villar and Coral Del R O

Recycling CO2 Tax Revenue and the Carbon Dividend: A Guide to the Literature pp. 45-57

Lea Fricke, Clemens Fuest and Dominik Sachs

Macroeconomic Effects of Healthcare Financing in Colombia pp. 59-85

Scar Vila-Montealegre, Juan J. Ospina-Tejeiromario and Mario Ramos-Veloza

The COVID-19 Instruments Effectiveness in Mitigating the Pandemic Impact on Spanish Consumption pp. 87-118

Antonio Cutanda and Juan A. Sanch S

Fiscal Forecast Errors in the Eurozone: The Influence of Independent Fiscal Institutions (IFIs) and Monetary Policy pp. 119-156

A.nicol S Lorenti, Rub N Mora-Ruano, Daniel Fern Ndez Romero and Miguel Angoitia Grijalba

Volume 252, issue 1, 2025

Local Government s Fiscal Revenue Targets and Enterprise Carbon Emissions: Evidence from China pp. 3-28

Lujun Wang, Yuyang Ji and Yongmin Luo

Technological Progress and Political Polarization pp. 29-72

Insook Lee

Intergenerational Transmission of Preferences for Redistribution: The Case of Uruguay pp. 73-112

Mart N Leites and Gonzalo Salas

Inequality of Opportunity in Education in Spanish Regions: A Machine Learning Approach pp. 113-162

Pablo Bencomo-Mesa, Gustavo Marrero and Gabriela Sicilia

Volume 251, issue 4, 2024

Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain pp. 3-25

Rosa Mar A Ca Averas Perea, Ngel Tejada Ponce, Mar A Pilar S Nchez Gonz Lez and Mar A Del Mar L Pez P Rez

Tax Expenditure and Evasion in the Value Added Tax in Latin America pp. 27-49

Alejandro Rasteletti and Estefan A Saravia

Minimum Pensions and Regional Income Redistribution in Spain pp. 51-79

Patricia Peinado and Felipe Serrano

The new Spanish University Law: Economic and Fiscal Impact pp. 81-109

Rosina Moreno, Jordi Suri Ach, Esther Vay and Maite Vilalta

Volume 250, issue 3, 2024

The Relationship between the Revenue and the Fiscal Capacity of the Spanish Autonomous Regions pp. 3-32

Núria Bosch, Mayssun El-Attar and Maite Vilalta

Bunching en Espa a (1982-1998). Las rentas bajas frente a las modificaciones del tipo marginal pp. 33-67

Jos Torres Rem Rez*, Eduardo G Mez Melero and Eva L Pez Gonz Lez

COVID-19 and Household Wealth Heterogeneity: Evidence from South Korea pp. 69-88

Taiwon Ha

The Buffering Effect of Higher Education Expansion on the Okun s Law in China pp. 89-107

Fan Hu and Zidong An

In Defense of Central Bank Independence against its Enthusiasts pp. 109-128

Jos Manuel Gonz Lez-P Ramo

Volume 249, issue 2, 2024

Introduction pp. 3-7

Guillem L pez Casasnovas and Beatriz Gonz lez L pez-Valc Rcel

The Impact of Financial Constraints on Quality of Life and Mental Health in the Elderly: Evidence from Spain pp. 9-34

Sabela Siaba,, Bruno Casal and Berta Rivera

Estatus social y consecuencias sanitarias y socioecon micas del coronavirus pp. 35-63

Juan-Francisco Albert and Nerea G mez-Fern Ndez

The Risk For Mobility Limitation In Older Adults: A Cross-Sectional European Study pp. 65-81

Pablo Moya Mart Nez, Ra l del Pozo Rubio and Pablo Ruiz Palomino

The Intrinsic Value of the Information Contained in Medicine Leaflets pp. 83-107

Jos Mar a Abell n Perpi N, Jorge Eduardo Mart nez P Rez, Fernando Ignacio S nchez Mart Nez and Jorge Luis G mez Torres

One Thousand and One Nights Struggle for Survival: Tales of Child Undernourishment in Arab Countries pp. 109-155

Vladimir Hlasny

The Effect of Decentralisation on Access to Sanitation and Water Services: An Empirical Test using International Data pp. 157-180

Kayode Taiwo

Association of Income and Wealth with Self-reported Health Status: Analysis of European Countries during the Financial Crisis pp. 181-210

Laia Maynou, Marc Saez and Guillem L pez-Casasnovas

Distributional Effects of the 2012 Pharmaceutical Co-payment Change in Spain and Simulated Proposals for Improvement pp. 211-240

Cristina Hern ndez Izquierdo, Ignacio Ab solo Aless N and Beatriz Gonz lez L pez-Valc Rcel

Volume 248, issue 1, 2024

The Welfare (Inequality and Growth) Effects of Urbanization: Empirical Evidence from China pp. 3-20

Xiaoshan Hu, Weirui Jiang, Guanghua Wan and Jiehao Zhang

Changes in the Dependence Structure of AROPE Components: Evidence from the Spanish Region pp. 21-51

César García Gómez, Ana Pérez and Mercedes Prieto-Alaiz

Non-Working Workers. The Spanish Labour Market under Covid-19 pp. 53-71

José Ignacio García-Pérez and Antonio Villar

Intergenerational Mobility and Inequality in China: Evidence from the Chinese Household Income Project pp. 73-90

Zehua Jiang and Sanghamitra Bandyopadhyay

Informality and Taxation: Evidence from Seven Latin American Countries pp. 91-114

Manuchehr Irandoust

Differential Effects of Expansions and Recessions on Social Assistance Duration: The Case of Regional Minimum Income Programmes in Spain pp. 115-141

Luis Ayala and Mariya Melnychuk

Use and Abuse of the Concept of ‘Excess Burden’ in the Theory of Public Finance pp. 143-166

Cristian F. Sepúlveda

Volume 247, issue 4, 2023

The Role of Tax-Benefit Systems in Shaping Economic Insecurity in the European Union pp. 7-36

Olga Cant, Carmelo Garc a P Rez and Marina Romaguera de la Cruz

Effects of the Covid Pandemic on the Economic Vulnerability of Italian Society pp. 37-68

Marco Fattore and Stefania M.L. Rimoldi

Economic Insecurity and Health pp. 69-89

Conchita D'Ambrosio, Andrew Clark and R mi Yin

Job Insecurity during the COVID-19 Pandemic in Spain: Urban-Rural Differe pp. 91-124

Juan A. Lacomba, Francisco Lagos and Ana Moro-Egido

Life Satisfaction, Subjective Wealth, and Adaptation to Vulnerability in the Russian Federation during 2002-2019 pp. 125-153

Hai-Anh Dang, Kseniya Abanokova and Michael Lokshin

Youths Employment Vulnerability amidst a Lingering Crisis: Evidence from the Middle East pp. 155-186

Shireen Alazawi and Vladimir Hlasny