Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Este artículo reseña: Armando Pavón Romero y Yolanda Blasco Gil. La irrupción de la escritura en el Estudi General de Valencia (1767-1797). Valencia, Titrant Humanidades, 2022, 156 pp.

Este artículo reseña:  Víctor Saucedo (ed.). Memoria del Derecho y disciplinas jurídicas. Estudios.Madrid: Editorial Dykinson,2022, 426 pp.

Based on the case of Manuel Nuñez de Arenas (1886-1951), graduate and PhD in Philosophy, we intend to examine, in our contribution to the monographic number of Cian, personal strategies and their evolution depending on the circumstances and personal considerations to achieve a profesional insertion within the teaching staff, from 1910 to 1928: chair of institute or of university, Philosophy and neighboring subjects such as Sociology or French, which was the definitive and positive choice.

The purpose of this paper is to identify the problems that explain the limited capacity of the Spanish tax system to correct income inequality, with special attention to elements such as revenue sufficiency, progressivity, the weight of direct and indirect taxation, and the tax design of the main figures levied on households. The analysis is based on the identification of tax redistribution models within the EU-28, both for the system as a whole and for the main components of the tax mix. Special attention is paid to the unequal role played by indirect taxation, which is not usually considered in comparative analyses. It concludes that Spain's position in relation to other European Union countries in terms of fiscal redistribution seems to be explained, above all, by the smaller size of its direct taxation. Finally, the paper offers some reflections on possible reforms to strengthen the redistributive capacity of the tax system and its contribution of resources to the financing of public spending.

The goal of this article will be to help place in the same scheme the elements that should be taken into account to answer the initial question –What can wealth taxation contribute (and how)?– reviewing within it the arguments for and against wealth taxation and possible alternatives for the future.

Within the institutional architecture of the European Union, one of the fundamental objectives at the social and economic level is the reduction of poverty, inequality and the identification of vulnerable households with severe material deprivation. In this sense, it is worth asking whether fiscal policy can be relevant given that, unlike monetary policy, it is managed by the member countries. In line with recent proposals that analyse the distributional impact of fiscal policies (Bazoli et al., 2022), in this paper we analyse for the period 2008-2019 the relationships between the main distributional dimensions (inequality, poverty and severe material deprivation) and the main fiscal indicators. Our results suggest that fiscal indicators have a significant impact on inequality and relative poverty, both through expenditure (public consumption) and revenue (direct and indirect taxes).

This paper quantifies the the tax costs and distributional effects derived from the introduction of a refundable tax deduction in the Spanish Personal Income Tax following the Earned Income Tax Credit. Based on a review of the most recent literature on the design and distributive and labor participation effects of this concrete type of in-work benefit, we exploit the latest wave of the microdatabase Panel de Declarantes del IRPF (1999-2016). Our proposal indicates an affordable economic cost. Finally, the eventual complementary role of our refundable tax deduction to contribute to the aims of the Spanish Minimum Vital Income is discussed.

Optimal taxation theory offers recommendations on the design of a non-linear income tax that, while minimizing efficiency costs, maximizes redistribution. To make such recommendations operational, it is necessary to know the taxpayers' response elasticity to increases in the marginal tax rate, which together with the shape of the labor income distribution and social preferences for redistribution end up determining the optimal design of the tax. Economic theory and the estimators provided in the literature, therefore, provide the social decision maker with powerful instruments to guide the tax design. This is what is reviewed in this panoramic article.

This paper presents different estimates of the relationship between public spending and economic growth for a broad sample of advanced countries. The research is conducted by applying VAR models, dynamic ordinary least squares (DOLS), and time-varying coefficient models. The analysis is completed by considering the composition of public spending and the quality of institutions