Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase productivity levels. Additionally, the productivity effect is divided into two different components, efficiency and technological change, with the objective of helping to clarify the role played by either the managers or the level of technology in the final performance figures.

Preferential oxidation of CO in excess of H2 on Pt/CeO2–Nb2O5 catalysts

A series of CeO2–Nb2O5 mixed oxides with different Nb content, as well as the pure oxides, have been synthesized by co-precipitation with excess urea. These materials have been used as supports for platinum catalysts, with [Pt(NH3)4](NO3)2 as precursor. Both supports and catalysts have been characterized by several techniques: N2 physisorption at 77 K, X-ray diffraction, Raman spectroscopy, X-ray photoelectron spectroscopy, UV–vis spectroscopy, scanning electron microscopy, transmission electron microscopy, temperature-programmed reduction and temperature-programmed desorption (CO and H2), and their catalytic behaviour has been determined in the PROX reaction, both with an ideal gas mixture (CO, O2 and H2) and in simulated reformate gas containing CO2 and H2O. Raman spectroscopy analysis has shown the likely substitution of some Ce4+ cations by Nb5+ to some extent in supports with low niobium contents. Moreover, the presence of Nb in the supports hinders their ability to adsorb CO and to oxidize it to CO2. However, an improvement of the catalytic activity for CO oxidation is obtained by adding Nb to the support, although the Pt/Nb2O5 catalyst shows very low activity. The best results are found with the Pt/0.7CeO2–0.3Nb2O5 catalyst, which shows a high CO conversion (85%) and a high yield (around 0.6) after a reduction treatment at 523 K. The effect of the presence of CO2 and H2O in the feed has also been determined.

Special Tax on Real Estate belonging to Non-resident Corporations in Spain

Análisis del impuesto español sobre bienes inmuebles de no residentes.