According to studies carried out to date, the arrival of the sharing economy in the field of tourist accommodation is giving rise to an increase in residential rental prices, also called long-term rental, in major tourist cities. In this paper, we analyse the effect on the residential rental price of Airbnb accommodation offered for sun-and-beach tourism on the coast of Andalusia (Spain). We use an econometric specification that includes average disposable income, the number of second homes, the offer of accommodation in exclusively tourist hotels and apartments, the temporary hiring of immigrant workers, and permanent immigration. The main result to emerge from the work is that sun-and-beach Airbnb listings explains 13.69% of the price of residential rental prices in the coastal area of Andalusia.

Background: After the emergence of the first vaccines against the COVID-19, public health authorities have promoted mass vaccination in order to achieve herd immunity and reduce the effects of the disease. Vaccination rates have differed between countries, depending on supply (availability of resources) and demand (altruism and resistance to vaccination) factors. Methods: This work considers the hypothesis that individuals’ health altruism has been an important factor to explain the different levels of vaccination between countries, using the number of transplants as a proxy for altruism. Taking European Union’s countries to remove, as far as possible, supply factors that might affect vaccination, we carry out cross-sectional regressions for the most favorable date of the vaccination process (maximum vaccination speed) and for each month during the vaccination campaign. Results: Our findings confirm that altruism has affected vaccination rates against the COVID-19. We find a direct relationship between transplants rates (proxy variable) and vaccination rates during periods in which the decision to be vaccinated depended on the individual’s choice, without supply restrictions. The results show that other demand factors have worked against vaccination: political polarization and belonging to the group of countries of the former Eastern bloc. Conclusions: Altruism is a useful tool to define future vaccination strategies, since it favors the individuals’ awareness for vaccination.

This paper analyses the effect on retail fuel prices of factors such as belonging to dominant firms, the position of a local monopoly or oligopoly, and service station location. We study the effect of belonging to the dominant firms in the market, Repsol and Cepsa, of enjoying a local natural monopoly or oligopoly in rural areas, and of being located in places with captive demand, such as highways and motorways, as well as in the city centre. We apply this study to service stations in the province of Seville (Spain). The main findings are that the two main distributors, Repsol and Cepsa, set a higher price. We also find market power at a local level, which appears through monopoly or duopolies in rural areas, and which also results in higher prices, albeit to a much lesser degree. In addition, we see that stations servicing users on high-capacity roads as well as stations located in Seville city centre also set higher prices.

Most of the literature on tourism taxation focuses on indirect taxes, on their use as a policy to promote tourism or as a system for collecting and controlling revenue. This document addresses an issue which has thus far remained almost unexplored; the direct taxation of tourism through the corporate tax borne by companies in the sector. The proposed objectives are twofold: first, to verify whether direct taxation leads to an additional tax on the tourism sector, which compensates for the lower collection due to the application of reduced rates in indirect taxation; and second, to ascertain whether there are differences between the different subsectors of the tourism sector in this regard. For this, a random sample of 16,266 Spanish companies for the period 2014–2018 is used, taken from the SABI (Iberian Balance Analysis System) base. Results show that Spanish tourism companies are taxed above average, although less than most subsectors of the services sector, such that it cannot be said that there is compensation for the lower VAT tax burden. However, the exception is travel agencies, who bear a much higher levy on corporate tax whilst at the same time enjoying a special VAT regime.

Este trabajo estudia el papel de las rentas del petróleo como transferencias implícitas que redistribuyen la renta global a través del comercio. Para ello estimamos dichas rentas, calculamos su efecto redistributivo, analizando el papel de las exportaciones y las importaciones, así como su distinto impacto en función de la renta per cápita. Los resultados muestran que (i) las rentas implícitas del comercio internacional de petróleo generan una redistribución positiva decreciente, aunque se convierte en negativa después de 2001 cuando se emplea la renta en PPA; (ii) el efecto redistributivo se genera principalmente a través de las exportaciones, mientras que las importaciones juegan un papel menor; y (iii) las rentas del comercio internacional de petróleo tiene un impacto mayor en los países que se encuentran en los deciles más bajos. La novedad de este trabajo es que, por primera vez, estudia el efecto redistributivo a nivel internacional de las rentas del petróleo, introduciendo el concepto de transferencias implícitas en el comercio internacional, abriendo nuevos campos de investigación en el área de la desigualdad global de la renta.