Issue 17, September 2015

In this paper we describe an innovative teaching experience to be implemented in the European Higher Education Area framework of introductory courses of Taxation. The aim of this experience is to provide students with a general overview of the basic notions of Taxation (tax incidence), as well as to introduce them to the use of computer tools (Microsoft Excel®) and novel approaches to its analysis (simulation). The paper describes the exercise proposed and the guidelines to be followed during the seminar. We also report some empirical evidence obtained after implementing this experience on a group of third grade students enrolled in the Degree of Economics at the Complutense University of Madrid.

Following the adoption of the Organic Law for the Improvement of the Educational Quality (LOMCE) it is necessary to point out the importance of knowledge in public economics in economics subjects. This article carries out a review of the situation of economics in general, and in public economics in particular, in the curriculum of non-university students. This approach allows us to perform a set of reflections and recommendations to improve the positioning of the public economy in the new curricula.

In this paper, an application of the dynamic model of aggregated supply and demand using EXCEL spreadsheet is shown. The subject of macroeconomics in the starting years of the degrees of ADE and Economics and the little mathematical background of students imply that sometimes, the teachers do not have the necessary tools for a full exploitation of this subject. In this article, we show a very simple tool to better use by both, the teacher and the student, of the dynamic AD-AS model taught in any standard course of Macroeconomics.

In this book, the aim of the authors is to present the basis of the economic analysis of public management, as they state in the introduction. It focuses on how the public sector develops its activities, the tools to evaluate them and other different methods that have been developed in order to improve the public management. This book is addressed to students of the last courses of their grades or those who are following postgraduate studies. But also, it would be very useful to people interested in public economy.