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La globalización y la digitalización están poniendo de manifiesto las grietas de laarquitectura vigente de la fiscalidad internacional. La cada vez menos necesaria presenciafísica de las empresas en los territorios ha impulsado la planificación fiscal agresiva. Esteartículo describe y valora las reformas del Marco Inclusivo BEPS de la OCDE (Pilares1 y 2). Se presentan los resultados de algunas investigaciones sobre sus efectos en larecaudación, la inversión y la transferencia de beneficios y se ofrecen algunas reflexionessobre el futuro de BEPS.

Microdata are required to evaluate the distributive impact of the taxation system as a whole (direct and indirect taxes) on individuals or households. However, in European Union countries this information is usually distributed into two separate surveys: the Household Budget Surveys (HBS), including total household expenditure and its composition, and EU Statistics on Income and Living Conditions (EU-SILC), including detailed information about households' income and direct (but not indirect) taxes paid. We present a parametric statistical matching procedure to merge both surveys. For the first stage of matching, we propose estimating total household expenditure in HBS (Engel curves) using a GLM estimator, instead of the traditionally used OLS method. It is a better alternative, insofar as it can deal with the heteroskedasticity problem of the OLS estimates, while making it unnecessary to retransform the regressors estimated in logarithms. To evaluate these advantages of the GLM estimator, we conducted a computational Monte Carlo simulation. In addition, when an error term is added to the deterministic imputation of expenditure in the EU-SILC, we propose replacing the usual Normal distribution of the error with a Chi-square type, which allows a better approximation to the original expenditures variance in the HBS. An empirical analysis is provided using Spanish surveys for years 2012–2016. In addition, we extend the empirical analysis to the rest of the European Union countries, using the surveys provided by Eurostat (EU-SILC, 2011; HBS, 2010).

Public sector bureaucracies are key players in modern advanced economies, in particular for the smooth functioning of the roles assigned to the government sector, such as the provision and organization of welfare state services, and the implementation of the (economic) institutional framework, including as regards the tax code and the guarantees of legal certainty for economic agents. From this perspective, a proper functioning of bureaucratic bodies is crucial for potential growth. Thus, cross-country differences in the quality of bureaucracies can explain, to a large extent, differences in economic growth among them. The operation of self-interested bureaucracies, insofar as their objective function differs from the one of the benevolent social planner (government), can lead to regulatory capture, damaging efficiency and economic incentives, labor market misallocation, and inefficient fiscal policies. In this paper, first, we engage in a thorough review of the extant literature, framing the discussion of the main channels by means of a small-scale dynamic, stochastic general equilibrium model. Second, we provide an empirical exercise that illustrates the links between bureaucratic/institutional quality and economic growth. ; Las burocracias del sector público son actores clave en las economías avanzadas, como en el caso de los países de la Unión Europea, para el buen funcionamiento de los papeles asignados a los gobiernos (proporcionar servicios y prestaciones del Estado de Bienestar, infraestructuras públicas y diseño del marco jurídico y económico institucional). Desde esta perspectiva, el buen funcionamiento de la burocracia pública es crucial para el crecimiento potencial. Por lo tanto, las diferencias entre países en la calidad de las burocracias pueden explicar las diferencias en el crecimiento económico. En consecuencia, la existencia de "burocracias con intereses propios" puede llevar a políticas fiscales inadecuadas, a la captura regulatoria o al mal funcionamiento del mercado laboral, dañando los ...

Efficient use of public resources is clearly a relevant issue to be studied from several points of view. Among others, it accounts for a significant share of the total economy activity and it deals with non market oriented activities. In Spain, the regional level is particularly relevant due to the progressive decentralization during the 200s of key public policies constituting the welfare state (as education, health, etc.). Consequently,it increased notably their financing needs but affecting asymmetrically because of the important differences in their fiscal capacity. Moreover, they mostly share (15 of 17) a common financing system in which an efficient use of resources is assumed but not evaluated. Our results show that normally a few of the regions tend to be the top performers, but there no regions performing poorly in every aspect. It is also worth noting that no dramatic changes can be seen in terms both of expenditure and performance during the recent Great Recession.