Issue 23, September 2018
The impact of digital revolution on social fairness: four seminar’s topics
Contreras, Carlos
We are in the middle of a digital revolution and the role of the government when dealing with its impact on social fairness should be covered in public economics courses. The topic is also of great interest on the part of the students. This paper proposes four topics for discussion in Public Economics seminars. Each topic addressees, from a different angle, the impact of digitalization and robotization on equity levels: i) Does Internet reduce inequality? ii) How relevant is and what determines digital divide? iii) Does sharing economy alter unfairness level? iv) How do robots affect inequality?
Teaching a Public Economics Course in the Senior Programme of the University of Vigo
Vaquero García, Alberto
Lifelong training and education is one of the policies of the European Union. Part of the activities in the field of education for elderly people are university programmes for senior citizens that pursue the transmission of knowledge for people over 50. Among the courses taught there are some on economy and more specifically on issues of public economy. In this article we analyse the experience of university senior programmes of the University of Vigo in public economy courses intended for our elders to become aware of the economic and social importance that these contents have.
Tax morale and education for adolescents
Cantón-Padilla, Raúl | Galdeano-Gómez, Emilio | López-Expósito, Francisco M. | Piedra-Muñoz, Laura
Tax morale focuses, above all, on educating in values such as equality, solidarity and equity, as well as the tax awareness and responsibility. In this study a brief analysis of tax morale and education for adolescents in 4º of ESO, 1º and 2º of Bachillerato is done, i.e. for students with ages between 15 and 18 years-old. The reason is that at these ages they may be considered mature enough to understand and assimilate the contents of that topic. Firstly, the meaning and importance of tax morale and education are indicated, not only for the adults but also, and mainly, for the young people in order to make them good citizens in the future. Subsequently, some initiatives that are already being implemented for teaching tax morale and education to adolescent students are shown, indicating the methodology and resources used in Spain, in some European countries and in other countries in the rest of the world. Finally, a methodological proposal is suggested to promote, in an entertaining and innovative way, the tax morale and education in Economics of ESO and Bachillerato and, transversally, for students who do not study such subjects.
Planificación fiscal: personal y de la empresa by F. Domínguez Barrero. Technical precision and uniqueness (Thomson Reuters, Aranzadi, 2017)
Rodado Ruiz, María del Carmen
The publication of Planificación fiscal: personal y de la empresa by Félix Domínguez Barrero in 2017, a work in which all the contents are compiled and updated on one of the subjects to which the author has dedicated a large part of his research and his teaching activity, motivates this review. This book can be described as a "handbook" in the most classic and ambitious sense of the term, essential for all those who approach this discipline either as students, as teachers, as policy-makers or as professionals. In 627 pages a suggestive and comprehensive vision of the author on tax planning is presented with a complete display of elements and methodological tools that, applied to daily economic decisions in which taxation is crucial, allow to decide the best option in the personal and business, both in a national and international context.
Recension of Economía Pública (I y II), by Emilio Albi, José Manuel González-Páramo, Rosa M. Urbanos and Ignacio Zubiri.
Salinas Jiménez, Javier
This book review briefly comments on the Handbook in Pubic Economics Economía Pública (I and II). The handbook analyzes the actions of the public sector, both from a positive and a normative perspective. The principal aim of the book is to provide a theoretical framework to approach the economic analysis of public intervention in the economy. The handbook is organized in two volumes and provides an excellent guide for students of Public Economics at the intermediate level.