We empirically analyze the determinants of the fiscal decentralization in the European Union. Our approach consists on a quantile regression for the period 2005-2017. The results show the differences in the impact of explanatory variables on the fiscal decentralization by quantiles....

We study the fiscal decentralisation patterns in OECD countries through a club convergence approach. Our analysis covers 30 countries spanning 1995 to 2018 and considers the noncentral expenditure and revenue sides with two perspectives, as percentage of GDP and as percentage of the total...

Introduction to the Special Issue on “Revisiting convergenceâ€

Editorial Note

In this note we propose the artificial neural networks for measuring efficiency as a complementary tool to the common techniques of the efficiency literature. In the application to the public sector we find that the neural network allows to conclude more robust results to rank decision-making units.

After the reforms introduced in Spanish personal income tax (IRPF) in 1998, foral and common territory tax structures present differentiated structures. These normative differences are reviewed in the first part of the paper. Reforms are analysed by an static microsimulation using a sample from...

Here artificial neural networks (ANNs) are employed for efficiency purposes. First, the main features of ANNs are presented. Then, common techniques of the efficiency literature are reviewed: parametric (deterministic and stochastic) and non-parametric (Data Envelopment Analysis [DEA] and Free...

In this note we propose the artificial neural networks for measuring efficiency as a complementary tool to the common techniques of the efficiency literature. In the application to the public sector we find that the neural network allows to conclude more robust results to rank decision-making units.