Simplifying the personal income tax system: lessons from the 1998 Spanish reform

Governments often try to reduce the complexity of personal income tax systems by decreasing the number of tax filings. The 1998 reform of the Spanish income tax system has followed this approach by adjusting withholding on earned income to the income tax liability. In this paper, we assess to what extent the reform has fulfilled its purposes, making use of a micro‐simulation tax‐benefit model for Spain, ESPASIM. The number of individuals exempt from filing a tax return has been reduced to around half of the total number of taxpayers. However, the quantity of tax returns sent to the tax administration has not changed so much because the new withholding system adjusts taxes for only 29 per cent of those exempt. Moreover, the new system increases the overall excess of tax withholding by 1.5 billion euro. We also study alternative reforms that could achieve better results than the one implemented.     

An assessment of futures studies worldwide

This article is based on a recent survey of the futures field. For a report of the survey, see Futures Studies : An International Survey by John McHale and Magda Cordell McHale. The full report on the survey was published by UNITAR, December 1975 and may be purchased from UN Sales Section, Room LX 2300, New York, NY 10017, USA or from Palais de Nations, 1211 Geneva 10, Switzerland. The expansion of the subject is shown by the growing number of conferences, publications, secretariats and commissions, and the subject is characterised by a drive for professional recognition and higher standards of methodological rigour. Changes in futures studies include: the shift from linear forecasting towards more normative modes that consider a range of alternative futures; and a new predominance of social science over physical science among practitioners. Whereas futures studies used to have the appearance of a disciplinary enclave it now appears increasingly like a social movement, attracting a degree of involvement similar to that of the civil rights movement, ecology, or consumerism.     

HOUSEHOLD NEEDS AND POVERTY: WITH APPLICATION TO SPAIN AND THE U.K.

We examine the sensitivity of U.K.-Spanish poverty comparisons to variations in the dependence of equivalence scales on household size and composition, using evidence from national household budget surveys. We sum up these comparisons using subjective confidence levels. Taking into account the dissimilarities in the distribution of incomes and needs across countries, we find, inter alia , that although the poor are typically more numerous in Spain than in Britain, the actual headcount differences may vary by up to 10 percent of the population when needs allowances are altered, even when kept the same across the two countries. Comparisons of poverty composition across the two countries are also very sensitive to the choice of equivalence scale parameters. Generally, however, the proportion of single adults among the poor is much less important in Spain than in Britain, the reverse being true for households with three or more adults.     

Competition for memory retrieval between private label and national brands

Perceptions of private label brands (PLBs) reside in consumer memory along with national brands (NBs). When a consumer engages in a choice situation, both PLBs and NBs rely on links to retrieval cues in consumer memory to give them a chance of purchase. This study examines the underlying competition between NBs and PLBs across different retrieval cues. The findings show that PLBs link to the same attributes as NBs and so compete with NBs for retrieval. However, while any brand typically competes most with the brands more commonly associated with any specific cue, the study finds evidence of PLB sub-categorization. That is, if a consumer elicits one PLB for a certain cue, he/she has four times the propensity to elicit other PLBs than elicit a NB for that same cue. This heightened propensity suggests that when a consumer learns that one PLB has a particular quality, the consumer generalizes that quality to other PLBs. Therefore, retailers should realize that the image of competitor retailers' PLBs affects the image of their own PLBs.     

Measuring Productivity and Quality Changes Using Data Envelopment Analysis: An Application to Catalan Hospitals

This paper focuses on hospital performance using Data Envelopment Analysis (DEA) and Malmquist index numbers. We present a new approach that restricts achievement in productivity if quality is reduced. Results present an apparent negative evolution in productivity. The decomposition on the Malmquist index shows a clear improvement in technical quality, a convergence in efficiency between frontier and non-frontier hospitals and a theoretical fall in technical change (drop of the best practice frontier between years). The conclusions present reasoning justifying these results and propose the use of this methodology for the appraisal of effectiveness in the public sector.     

Exploring the relationship between in-service teachers’ beliefs and technology adoption in Brazilian primary schools

International Journal of Technology and Design Education - The paper analyses possible reasons for the gap between teachers’ actions and intentions, reported by research on practices with the...     

Food for tourists—determinants of an image

Eating is a physical necessity, but catering services and food image are also very important ingredients of cultural tourism. Food and tourism are increasingly being combined, e.g. in agri‐tourism, wine tours and the sale of food products as souvenirs. However, as this paper illustrates, the development and standards of food for tourists are not determined uniformly by tourism policies, but more significantly by national economic, agricultural and food policies. A comparison between Denmark and Italy illustrates core elements in food cultures. Particularly in Denmark, food production is a major economic activity, and the power of the agricultural and food processing industries has in many cases compromised the quality image. In Italy, on the other hand, food policies and traditions, which give a high priority to freshness, intrinsically allow consumers to stay in control of food to a much larger extent than in Denmark. In both countries, a concentration of tourists in space and time tends to result in a decline of food profile. The paper concludes that only residents are in a position to put a more permanent pressure on food suppliers, and only if they are given the appropriate instruments. Further improvement of the food heritage in both countries (but especially in Denmark) will have to include a reconsideration, and probably changes, in food policies in more global terms. Copyright © 2000 John Wiley & Sons, Ltd.