The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

Testing the bivariate distribution of daily equity returns using copulas: an application to the Spanish stock market

In this paper we deal with the identification of dependencies between time series of equity returns. Marginal distribution functions are assumed to be known, and a bivariate chi-square test of fit is applied in a fully parametric copula approach. Several families of copulas are fitted and compared with Spanish stock market data. The results show that the t-copula generally outperforms other dependence structures, and highlight the difficulty in adjusting a significant number of bivariate data series

Identifying the socioeconomic determinants of crime in Spanish provinces

In this paper we study, having as theoretical reference the economic model of crime (Becker, 1968; Ehrlich, 1973), which are the socioeconomic and demographic determinants of crime in Spain paying attention on the role of provincial peculiarities. We estimate a crime equation using a panel dataset of Spanish provinces (NUTS3) for the period 1993 to 1999 employing the GMMsystem estimator. Empirical results suggest that lagged crime rate and clear-up rate are correlated to all typologies of crime rate considered. Property crimes are better explained by socioeconomic variables (GDP per capita, GDP growth rate and percentage of population with high school and university degree), while demographic factors reveal important and significant influences, in particular for crimes against the person. These results are obtained using an instrumental variable approach that takes advantage of the dynamic properties of our dataset to control for both measurement errors in crime data and joint endogeneity of the explanatory variables

Boring activity of Epibionts in an Early Holocene molluscan fauna of Spanish Catalunya

Using X-Ray techniques, the boring activities of various Invertebrates on Bivalvia of wmian age were studied. Emphasis is placed on the boring activity of Porifera and their apparent preselection of the species bored, based on: a) the mineralogical composition, and/or b) the microstucture, andlor c) some special environmental conditions, or d) combinations of these three posibilities.

An Architectural and Historical Survey of Public Libraries in Iowa 1870-1940, 1980

The public library movement f the early twentieth century was a national phenomenon, in which Iowa, along with its neighboring states, played a prominent role. In 1900, the Iowa Library Commission noted 48 free public libraries in the state. Today there are approximately 500, in towns ranging in size from Beaman, with a population of 222, the Des Moines, the state capitol. Iowans took enthusiastic advantage of Andre Carnegie's library philanthropy. In 1919, the Carnegie Corporation stopped funding libraries, 101 building has been erected in Iowa with Carnegie funds. Iowa place fourth among the states in terms of the number of communities obtaining Carnegie buildings, fifth in dollar appropriation per one hundred population and eighth in the total amount of money given by Carnegie to a state. These figures provide some measure by which interest in popular education among Iowans of the period can be judged. Today these early libraries, often the most distinctive public libraries in small or medium-sized towns, are physical foci in the townscapes of their communities and centers for a variety of educational and social activities. This survey was initiated by the Division of Historic Preservation in 1977. It grew out of the need to provide a framework within which libraries could be evaluated for National Register action. Several libraries (Des Moines, Grinnell, Eagle Grove, Carroll) has been recent candidates for the Register. There was every indication that enthusiasm for old library buildings was increasing and that more nominations could be expected in the future. The attrition rate among early library buildings was (and is) growing. Most libraries were built on limited budgets (Carnegie did not squander his money) and, despite the fact that future expansion was usually a conscious consideration in their design, they are rapidly becoming obsolete, due to expanding collections and changing styles of librarianship. If the protection of the threatened with demolition or alteration, action needed to be taken.

Famous and Historical Trees of Iowa,1996.

This booklet takes a look at the role trees and woodlands play in the development of Iowa's history. It identifies the individual and groups of trees that have historical significance in the state.

A donde vamos ahora? : (where are we going now) : a report on the problems of the Spanish surnamed and migrant population in Iowa,1970.

This is an overview of the United States Commission on Civil Rights and the duties of the Iowa State Advisory Committee. It contains a report concerning problems of the Spanish surnamed and migrant population in Iowa.

Some information concerning the State Historical Society of Iowa,1910.

In recent years historical research seems to be the State Historical Society's main function, although it was formed with the principal functions of collection, preservation and exhibition. Now, instead of simply attempting to make the largest possible collection of historical materials in one place, this society will now endeavor to compile, publish and distribute accurate and scientific historical literature. The book also lists publications, information on the library and on membership.

Historical Summary of Travel, Crashes, Fatalities, and Rates 1970 – 2009, July 6, 2010

Historical Summary of Travel, Crashes, Fatalities, and Rates 1970 – 2009, produced by Iowa Department of Transportation.

Historical Summary of Travel, Crashes, Fatalities, and Rates 2001 – 2009, July 6, 2010

Historical Summary of Travel, Crashes, Fatalities, and Rates 2001 – 2009, produced by Iowa Department of Transportation.

Equivalence of paper and pencil vs internet forms of the ZKPQ-50-CC in Spanish and French samples

This study was designed to check for the equivalence of the ZKPQ-50-CC (Spanish and French versions) through Internet on-line (OL) and paper and pencil (PP) answer format. Differences in means and devia- tions were significant in some scales, but effect sizes are minimal except for Sociability in the Spanish sample. Alpha reliabilities are also very similar in both versions with no significant differences between formats. A robust factorial structure was found for the two formats and the average congruency coefficients were 0.98. The goodness-of-fit indexes obtained by confirmatory factorial analysis are very similar to those obtained in the ZKPQ-50-CC validation study and they do not differ between the two formats. The multi-group analysis confirms the equivalence among the OL-PP formats in both countries. These results in general support the validity and reliability of the Internet as a method in investigations using the ZKPQ-50-CC.

Mourning becomes Electra d'Eugene O'Neill: Èsquil i Plató per a crear un drama fosc?

The fundamental debt of E. O'Neill's Mourning Becomes Electra to Aeschylus, and to a lesser degree to Sophocles and Euripides, has been always recognised but, according to the author's hypothesis, O'Neill might have taken advantage of the Platonic image of the cave in order to magnify his both Greek and American drama. It is certainly a risky hypothesis that stricto sensu cannot be proved, but it is also reader's right to evaluate the plausibility and the possible dramatic benefit derived from such a reading. Besides indicating to what degree some of the essential themes of Platonic philosophy concerning darkness, light or the flight from the prison of the material world are not extraneous to O'Neill's work, the author proves he was aware of the Platonic image of the cave thanks to its capital importance in the work of some of his intellectual mentors such as F. Nietzsche or Oscar Wilde. Nevertheless, the most significant aim of the author's article is to emphasize both the dramatic benefits and the logical reflections derived, as said before, from reading little by little O'Neill's drama bearing in mind the above mentioned Platonic parameter.

Mourning becomes Electra de Eugene O'Neill: ¿Esquilo y la caverna de Platón para crear un drama oscuro?

The fundamental debt of E. O'Neill's Mourning Becomes Electra to Aeschylus, and to a lesser degree to Sophocles and Euripides, has been always recognised but, according to the author's hypothesis, O'Neill might have taken advantage of the Platonic image of the cave in order to magnify his both Greek and American drama. It is certainly a risky hypothesis that stricto sensu cannot be proved, but it is also reader's right to evaluate the plausibility and the possible dramatic benefit derived from such a reading. Besides indicating to what degree some of the essential themes of Platonic philosophy concerning darkness, light or the flight from the prison of the material world are not extraneous to O'Neill's work, the author proves he was aware of the Platonic image of the cave thanks to its capital importance in the work of some of his intellectual mentors such as F. Nietzsche or Oscar Wilde. Nevertheless, the most significant aim of the author's article is to emphasize both the dramatic benefits and the logical reflections derived, as said before, from reading little by little O'Neill's drama bearing in mind the above mentioned Platonic parameter.

Institutional landmarks in Brazilian research on soil erosion: a historical overview

The problem of soil erosion in Brazil has been a focus of agricultural scientific research since the 19th century. The aim of this study was to provide a historical overview of the institutional landmarks which gave rise to the first studies in soil erosion and established the foundations of agricultural research in Brazil. The 19th century and beginning of the 20th century saw the founding of a series of institutions in Brazil, such as Botanical Gardens, executive institutions, research institutes, experimental stations, educational institutions of agricultural sciences, as well as the creation and diversification of scientific journals. These entities, each in its own way, served to foster soil erosion research in Brazil. During the Imperial period (1808-1889), discussions focused on soil degradation and conserving the fertility of agricultural land. During the First Republic (1889-1930), with the founding of various educational institutions and consolidation of research on soil degradation conducted by the Agronomic Institute of Campinas in the State of São Paulo, studies focused on soil depletion, identification of the major factors causing soil erosion and the measures necessary to control it. During the New State period (1930-1945), many soil conservation practices were developed and disseminated to combat erosion and field trials were set up, mainly to measure soil and water losses induced by hydric erosion. During the Brazilian New Republic (1945-1964), experiments were conducted throughout Brazil, consolidating soil and water conservation as one of the main areas of Soil Science in Brazil. This was followed by scientific conferences on erosion and the institutionalization of post-graduate studies. During the Military Regime (1964-1985), many research and educational institutions were founded, experimental studies intensified, and coincidently, soil erosion reached alarming levels which led to the development of the no-tillage system.