The paper by Carlos Martinez-Mongay focuses on the long-term determinants of government receipts rather than expenditure. The author examines the evolution of revenues in EU countries over the past thirty years as well as the literature on the factors affecting revenue trends in the long run....

Carlos Martinez-Mongay outlines labour tax trends in the European Union over the last three decades. The analysis is based on macro data: the average effective tax rates on labour, consumption and capital. Different measures of effective tax rates on labour in EU Member States are calculated; they...

This paper assesses the relevance of the competitiveness argument in the debate on the current situation of the Spanish economy. We estimate error-correction models for exports and imports. Econometric analyses suggest that external demand and domestic activity are the more important...