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.

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

Análisis del impuesto español sobre bienes inmuebles de no residentes.

Reuse of Spanish civil war air-raid shelters in Alicante: the R46 Balmis and R31 Seneca shelter

More than a hundred public air-raid shelters were constructed beneath Alicante during the Spanish Civil war. Their architectural uniqueness and humanitarian purpose render these shelters a tangible testament to our recent history. The Alicante Municipal Archives hold reports written by technicians who inspected the shelters in the 1940s, which were subsequently included in the Special Plan for public shelters in 1953. Half a century later, in 2003, information on the air-raid shelters was included in another Special Plan aimed at protecting Alicante’s archaeological heritage. Thanks to the work of the Municipal Heritage Conservation unit (COPHIAM) and the Special Protection Plan for Urban Archaeology (PEPA), the exact or approximate locations were identified for almost 90% of the shelters known to have existed. This paper describes interventions in two of these architectural spaces using advanced museology techniques. The first concerns air-raid shelter R46, located in the Plaza del Dr. Balmis in the city centre. This was built in 1938, and is rectangular with two entrances. The second is air-raid shelter R31, located in the Plaza Séneca.