Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Social and Behavioral Sciences

Do You Know To Whom You Pay Your Taxes?: The Case Of Decentralized Spain, Julio López-Laborda, Fernando Rodrigo, Eduardo Sanz-Arcega Sep 2021

Do You Know To Whom You Pay Your Taxes?: The Case Of Decentralized Spain, Julio López-Laborda, Fernando Rodrigo, Eduardo Sanz-Arcega

ICEPP Working Papers

A necessary condition for the efficiency gains that the theory of fiscal federalism attributes to decentralization to be effective is that citizens rightly assign the governmental responsibility for public action. However, surveys show that most Spaniards are unable to correctly identify the taxes received by the various levels of government. Exploiting the 2015 wave of the Spanish Institute for Fiscal Studies’ Fiscal Barometer, this paper empirically determines the profile of citizens who are best able to identify the allocation of taxes among levels of government in Spain. The estimates suggest that these citizens are those who are able to identify …


The Effects Of Covid-19 On The Spaniards’ Reading Habit, Marta Magadan-Diaz, Jesús I. Rivas-García Jan 2021

The Effects Of Covid-19 On The Spaniards’ Reading Habit, Marta Magadan-Diaz, Jesús I. Rivas-García

Library Philosophy and Practice (e-journal)

The general objective of this work is to analyze the reading habit of Spaniards during and after COVID-19 confinement in the same period of the following year. The specific goals are: first, study the purpose of reading; second, know the type of book form read; third, assess the time spent reading during and after confinement and fourth, identify the motivating factors of reading during the COVID-19 isolation. This research used the online survey method through the Microsoft Forms tool and applied a simple random sampling to 1,251 Spanish citizens of legal age and residents in the country with social networks …