Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really distributional neutral? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income distribution. This kind of...

. As it is well known, USA movies controls the European film markets. For example, in Spain during the last decade their market share was around 70 percent. In this paper we analyse in depth the connections between USA and European, in our case Spanish, cinematography and the role played by...

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en España en 1999 sobre la oferta de trabajo de las unidades familiares. En primer lugar se presenta el marco fiscal de las familias antes de la reforma del IRPF de 1999 y la situación impositiva de los...

. Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really neutral in terms of the income distribution? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income...

Several studies have found that in those countries where the wage structure is more egalitarian, the gender wage gap is lower. Also, a negative relationship between the level of collective bargaining centralization and the degree of wage inequality has been found: more centralised bargaining...

Standard wage discrimination models assume that independent observers are able to distinguish a priori which workers are suffering from discrimination. However, this assumption may be inadequate when severe penalties can be imposed on discriminatory employers. Antidiscrimination laws will induce...

Recent literature stresses the multidimensional nature of income distribution. Two of the most relevant components are inequality and polarization. In this paper, we prove the impossibility of keeping simultaneously constant these two aspects whenever the distribution of incomes changes....

This paper is inscribed in the literature on fiscal fraud and moral of taxpayers. We analyse the attitude of the Spaniards respect to two kinds of fraud: the hiding of income to pay less taxes and the hiding of information to benefit fraudulently from goods and services that otherwise one would...

. Considering two potential sources of income (public grants and ticket revenues), we have defined a theoretical model where the public agency is the principal and the manager of the museum is the agent. This model allows us to design the optimal contract between both sides and thus to establish...