Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

The paper provides information about the tax treatment given to personalhealth expenditures in the Personal Income Tax in Spain, and analyseswhat we know about it and how the tax credit or other forms ofpreferential tax treatment can contribute to the financement of privatehealth expenditures, of special relevance in view of the recent PersonalIncome Tax modification proposals . It also points out some of the mainredistributive results coming out from this type of public financement,differentiating between types of expenditures (mainly those on healthservices which are not provided by the public health system, from thosewhich are).

Crecimiento de las regiones españolas: estructura sectorial, dinámica regional y distribución de rentas.

El análisis de las regiones españolas en el período 1980-1995 indicaque la composición sectorial explica la mayor parte de la evolución del empleo y de las diferencias en productividad, salarios medios y participación de las rentas del trabajo. Para el VAB el componenteregional es más importante que el sectorial, aunque éste no esdespreciable. Nuestro análisis permite identificar a lo largo del tiempo aquellas regiones que han crecido más (menos) que lo esperado dada su composición sectorial. Identificamos una clara relación inversa entre la participación de las rentas del trabajo en el producto y el componente puramente regional del crecimiento del empleo. Sin embargo no observamos relación entre la tasa de paro y la distribución del producto. Ello sugiere que los salarios son poco elásticos a las condiciones del mercado de trabajo, pero el crecimiento del empleo sí lo es a la evolución de las rentas del capital de la región.

Efectos de la reforma del IRPF sobre la oferta laboral de las mujeres

The aim of this paper is to simulate the effects of the Spanish 1999 taxreform on the married women s labour behaviour and welfare in a partialequilibrium context. We estimate by maximum likelihood two models of laboursupply which take into account of the characteristics of the budgetconstraint. The simulation exercises suggest that the new tax can havesignificant effects on female s labour supply decisions and seems toincrease the individual s welfare.

Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas

Spanish and Western agriculture show a continuous decrease in the numberof farms. One of the main factors for this trend is the economicnon-viability of many of the existing farms. In addition, interrelationshipof agriculture with other industries is growing. Thus, policymakers, banks,creditors and other stakeholders are interested in predicting farm viability.The aim of this paper is to provide empirical evidence that the use ofaccounting-based information could significantly improve understandingand prediction of various degrees of farm viability. Two multinomial logitmodels were applied to a sample of farms of Catalonia, Spain. One modelincluded non-accounting-based variables, while the other also consideredaccounting-based variables. It was found that accounting added significantinformation to predict various degrees of farm viability. This findingreveals, both the need of encouraging the little existing use of accountingby farms and to develop appropriate accounting standards for agriculture.