Análisis de los efectos redistributivos del IVA español en la última década

El Impuesto sobre el Valor Añadido se ha convertido en el año 2000 en el tributo de mayor poder recaudatorio en la economía española. Esto pone de manifiesto la progresiva tendencia de sustitución de la imposición directa por los impuesto indirectos. Este trabajo pretende evaluar las consecuencias redistributivas de la actual legislación del IVA. Para la consecución de tal empresa, se ha utilizado la Encuesta Básica de Presupuesto Familiares 90-91, y se ha elaborado una nueva propuesta de clasificación de categorías de gasto, que contribuyen positivamente a una mejora en la homogeneización de los grupos e identificación de los tipos. Dicho tributo ha sufrido innumerables reformas fiscales en la década de los noventa, basada en cambios sustanciales en los tipos impostivos. En este sentido, se pretende enjuiciar la adecuación de dichas modificaciones a la contribución de los objetivos de equidad, y sus. Por tanto, se analiza el impacto diferencial en el tiempo de las tres reformas más relevantes en los últimos años mediante las técnicas de microsimulación. Dicha simulación se lleva a cabo bajo la asunción de dos hipótesis posibles de las decisiones de consumo: ausencia y presencia de comportamiento.

Impacto redistributivo desagregado del IVA actual en España: posibles vías de reforma

The VAT is the most revenue tax in the Spanish economy in the year 2000. The aim of this research is to develop an analysis dissintegrated of the distributional effect of the current VAT in Spain, that is to say, this paper assesses the capacity of redistribution of the tax treatment of each expenditure category. It proposes different approaches for the analysis of the redistributive impact differential of each expenditure concept, and it desires to advocate the method of total decomposition of isolated contribution to the global distributional effect of the VAT. In this sense, this study shows the possibilities to identify the guidelines for possible fiscal adjustments of the Value Added Tax to contribute positively to the objectives of social justice, and its respective consequences on the population's welfare.

On the regional impact of public capital formation in Spain

The objective of this paper is to investigate, in a methodologically consistent manner, the regional effects of public capital formation and the possible existence of regional spillover effects in Spain. The empirical results are based on VAR estimates at both the aggregate and regional levels using output, employment, and private capital, as well as different measures of public capital. Empirical results suggest that public capital affects output positively at the aggregate level as well as in all but one region. For most regions, the effects of public capital installed in the region itself are important but the spillover effects induced from public capital installed elsewhere are also very important. In fact, the spillover effects account for over half of the total effects of public capital formation in Spain. Furthermore, these spillover effects have a clear geographical pattern in that they tend to be more important in the peripheral regions of the country. We also find that relative to their share of the Spanish output, the biggest beneficiaries of public capital formation are the largest regions in the country. This suggests that public capital formation has contributed to concentration of output in these regions. Finally, in terms of the effects of public capital formation on the private inputs we find that both private capital and employment are affected positively at the aggregate level as well as for most of the regions. Nevertheless, the effects on private capital seem to be larger. Also, the spillover effects are very important for private capital but not for employment. This reflects a great degree of dynamism and mobility in the capital markets as opposed to the labor markets.

Inequality in CO2 emissions across countries and its relationship with income inequality: a distributive approach

This paper analyses the inequality in CO2 emissions across countries (and groups of countries) and the relationship of this inequality with income inequality across countries for the period (1971-1999). The research employs the tools that are usually applied in income distribution analysis. The methodology used here gives qualitative and quantitative information on some of the features of the inequalities across countries that are considered most relevant for the design and discussion of policies aimed at mitigating climate change. The paper studies the relationship between CO2 emissions and GDP and shows that income inequality across countries has been followed by an important inequality in the distribution of emissions. This inequality has diminished mildly, although the inequality in emissions across countries ordered in the increasing value of income (inequality between rich and poor countries) has diminished less than the “simple” inequality in emissions. Lastly, the paper shows that the inequality in CO2 emissions is mostly explained by the inequality between groups with different per capita income level. The importance of the inequality within groups of similar per capita income is much lower and has diminished during the period, especially in the low-middle income group.

Spillover effects of public capital formation: evidence from the spanish regions

Maybe because of the inconclusive nature of the results on the impact of public capital on output at the regional level, the issue of the possible existence of the regional spillovers from public capital formation has received little attention. The objective of this paper is to provide evidence on the possible existence of such spillovers. We consider the case of Spain and its seventeen regions. Our methodological approach consists in estimating an aggregate VAR model for Spain as well as seventeen region-specific VAR models in which both capital installed in the region and capital installed outside the region are allowed to play a role in enhancing regional output. The estimation results can be summarized as follows. The aggregate effects of public capital formation in Spain are important. They cannot, however, be captured in their entirety by the direct effects in each region from public capital installed in the region itself. When for each region both the capital installed in the region and the capital installed outside the region are considered the total disaggregated effect from the seventeen regional models are very much in line with the aggregate results. Furthermore, the aggregate effect seems to be due in almost equal parts to the direct and spillover effects of public capital formation. Ultimately, this paper establishes the relevance of both capital installed in each region and spillover effects in the understanding of the regional decomposition of the aggregate effects of public capital formation. In doing so it opens the door to some tantalizing and potentially highly charged research issues in terms of the determination of the optimal location of public investment projects.

Visor de senderismo para móviles con OpenLayers

Trabajo final de carrera sobre el estudio de Sistemas de Información Geográfica (SIG) y el desarrollo de una aplicación SIG para dispositivos móviles.

Aplicació web per a gestió patrimonial de les administracions publiques

Aplicació web que adapti el Reglament deBéns de les Entitats Locals a la gestió Patrimonial que fan les Corporacions dels seus béns, amb l'objectiu d'establir les normes procedimentals a seguir en els expedients administratius municipals, quan afecten al seu patrimoni.

Registre d'entrades i eixides per a l'administració pública

Aquesta memòria representa la definició del meu projecte final de carrera amb una aplicació destinada al registre d'entrades i eixides de l'Administració pública. He emprat eines de plataformes lliures i obertes per al desenvolupament del projecte, amb tecnologia J2EE. A més, hi ha l'objectiu de fer servir i provar arquitectures d'última generació com Enterprise JavaBeans Preview_2 (EJB) 3.0 (5/11/04) per a la lògica de negoci, Hibernate 3.0 alpha (actualment hi ha la beta 1.0 publicada el 20/12/04) com a

Gestió d'incidències

La memòria mostra el procés de desenvolupament d'una aplicació sota el paradigma de J2EE. Per una banda descriu els passos realitzats en matèria d'especificació, anàlisis i disseny utilitzant UML com a eina fonamental de modelatge, per altra pretén mostrar que la utilització de frameworks i l'aplicació de patrons de disseny facilita substancialment el procés de desenvolupament.

Enfermedad pulmonar intersticial en Esclerosis Sistémica: diferencia en la presentación clínica y evolución clínica y evolución entre pacientes con anticuerpos Scl-70 frente PM-Scl

La esclerosis sistémica (ES) es una enfermedad autoinmune multisistémica que afecta de forma variable a diferentes órganos. En el pulmón produce la enfermedad pulmonar intersticial difusa (EPID), cuyo pronóstico difiere según el autoanticuerpo asociado. Se estudiaron las características clínicas y espirométricas de 63 pacientes diagnosticados de ES y EPID, con positividad para anti-Scl-70 o anti-PM-Scl. En el grupo anti-Scl-70 se documentó mayor prevalencia de úlceras digitales y afección gastrointestinal, con mayor pérdida de capacidad vital forzada (CVF) al final del seguimiento y mayor proporción de patrón restrictivo grave. El grupo anti-PM-Scl presentó mayor miopatía inflamatoria y mejor evolución espirométrica.

La Utilització d'internet en les campanyes electorals als Estats Units i a Espanya : comparació de la campanya de Barack Obama (2008) i dels principals candidats de l'Estat (2011)

La campanya electoral de Barack Obama per guanyar les eleccions nord-americanes l'any 2008 s'ha convertit en el referent de les e-campanyes. En aquesta investigació es fa una anàlisi de l'estratègia que va plantejar el candidat demòcrata a internet enfront les que van plantejar els principls candidats a les Eleccions Generals espanyoles el 2011: Mariano Rajoy (PP), Alfredo Pérez Rubalcaba (PSOE) i Josep Antoni Duran i Lleida (CiU). La investigació es planteja des de l'àmbit de la comunicació política a través d'una perspectiva comparativa i pren, fonamentalment, caràcter qualitatiu.

A variant in the gene FUT9 is associated with susceptibility to placental malaria infection

Malaria in pregnancy forms a substantial part of the worldwide burden of malaria, with an estimated annual death toll of up to 200,000 infants, as well as increased maternal morbidity and mortality. Studies of genetic susceptibility to malaria have so far focused on infant malaria, with only a few studies investigating the genetic basis of placental malaria, focusing only on a limited number of candidate genes. The aim of this study therefore was to identify novel host genetic factors involved in placental malaria infection. To this end we carried out a nested case-control study on 180 Mozambican pregnant women with placental malaria infection, and 180 controls within an intervention trial of malaria prevention. We genotyped 880 SNPs in a set of 64 functionally related genes involved in glycosylation and innate immunity. A SNP located in the gene FUT9, rs3811070, was significantly associated with placental malaria infection (OR = 2.31, permutation p-value = 0.028). Haplotypic analysis revealed a similarly strong association of a common haplotype of four SNPs including rs3811070. FUT9 codes for a fucosyl-transferase that is catalyzing the last step in the biosynthesis of the Lewis-x antigen, which forms part of the Lewis blood group-related antigens. These results therefore suggest an involvement of this antigen in the pathogenesis of placental malaria infection.

Evolutionary analysis of genes of two pathways involved in placental malaria infection

Placental malaria is a special form of malaria that causes up to 200,000 maternal and infant deaths every year. Previous studies show that two receptor molecules, hyaluronic acid and chondroitin sulphate A, are mediating the adhesion of parasite-infected erythrocytes in the placenta of patients, which is believed to be a key step in the pathogenesis of the disease. In this study, we aimed at identifying sites of malaria-induced adaptation by scanning for signatures of natural selection in 24 genes in the complete biosynthesis pathway of these two receptor molecules. We analyzed a total of 24 Mb of publicly available polymorphism data from the International HapMap project for three human populations with European, Asian and African ancestry, with the African population from a region of presently and historically high malaria prevalence. Using the methods based on allele frequency distributions, genetic differentiation between populations, and on long-range haplotype structure, we found only limited evidence for malaria-induced genetic adaptation in this set of genes in the African population; however, we identified one candidate gene with clear evidence of selection in the Asian population. Although historical exposure to malaria in this population cannot be ruled out, we speculate that it might be caused by other pathogens, as there is growing evidence that these molecules are important receptors in a variety of host-pathogen interactions. We propose to use the present methods in a systematic way to help identify candidate regions under positive selection as a consequence of malaria.