The evolution of the gender pay gap has received a great deal of attention from academia and public opinion alike, yet our understanding of the differences in non-monetary working conditions is much scarcer. Through the use of the European Working Conditions Survey and six composite indicators of job quality, this research aims to expand our knowledge on the gender gaps in job attributes across the European Union over the period 2005–2015 in three ways: firstly, we explore gender differences in working conditions, revealing the distinct patterns identified by the dimensions of job quality and country; secondly, we find that, on average, women’s relative position deteriorates in terms of the physical environment and working time quality; a result that again reflects considerable heterogeneity across the countries in the sample. Lastly, we find clear evidence of a catch-up process in job quality in all the non-monetary dimensions of working conditions across the European Union.

This study presents an explanatory Ordinary Linear Regression Model for predicting wellbeing in the use of smart screen devices among children and youngsters in Spain, using a database of microdata for a total of 23,860 national representative households and some 6,106 total cohabiting minors under 15 years of age. The World Health Organization actively recommends children and youngsters to spend less hours in front of smart screen devices and encourages substituting them with more active play and direct socialisation. The main purpose of our research is to study the impact of the use of these devices on mental and physical well-being, sleep pattern, and the potential explanatory effects. To address the analysis, we contrasted the modelisation model proposed with microdata provided in the 2017 version of the National Health Survey in Spain. We performed a series of ordinary least square regression models OLS, obtaining significant information on the effects and risks excessive use of smart screen devices may be inflicting on children and adolescents in Spain. As a main result, we contrasted with the data and the modelisation that those individuals who use these devices more intensively have higher risk of mental health problems, significantly reduced sleeping hours and have a higher chance of suffering physical health problems such as obesity Este artículo presenta un Modelo Lineal General de Regresión para predecir el bienestar en el uso de pantallas inteligentes entre niños y jóvenes en España utilizando una base de datos de microdatos para un total de 23.860 hogares representativos nacionales y unos 6.106 menores cohabitantes de menos de 15 años. La Organización Mundial de la Salud recomienda activamente que los niños y jóvenes pasen menos horas frente a las pantallas inteligentes y alienta sustituirlas por un juego más activo y físico acompañado de socialización directa. El objetivo principal de nuestra investigación es estudiar el efecto del uso de estos dispositivos en el bienestar mental y físico, el patrón de sueño y los posibles efectos explicativos que se derivarían. Para abordar el análisis, comparamos la modelización propuesta con los microdatos proporcionados por la versión 2017 de la Encuesta Nacional de Salud en España. Ejecutamos una serie de modelos de regresión de mínimos cuadrados ordinarios MCO, obteniendo información significativa sobre los efectos y con ella sobre los riesgos que el uso excesivo de estos dispositivos pudiese estar infligiendo en niños y adolescentes en España. Como resultado principal, hemos contrastado con los datos y la modelización que las personas que usan estos dispositivos con mayor intensidad tienen un mayor riesgo de padecer problemas de salud mental, han reducido significativamente sus horas de sueño y tienen una mayor probabilidad de sufrir problemas de salud física como obesidad

This paper offers a comprehensive analysis of Spain’s corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve’s optimal tax rate, beyond which tax revenue may decrease with rate hikes. The Buoyancy index reveals a fluctuating response of tax revenues to economic shifts, indicating vulnerability in economic downturns. We trace Spain’s corporate tax evolution, examining current structures and recent policy reforms, and explore how corporate taxation influences economic activities and investment. The paper proposes policy recommendations, including reassessing the corporate tax rate, advocating structural reforms for a wider tax base, and policies promoting economic growth. Emphasis is placed on counter-cyclical fiscal policies, regular evaluation of tax incentives, improving tax compliance, and Spain’s role in global tax coordination. This research contributes to fiscal policy discussions, advocating a balanced tax approach for sustainable economic development and guiding policymakers toward resilient fiscal strategies in a dynamic economic environment.

This paper focuses on the migrant pay gap in Spain. Going beyond descriptive evidence of the differences between immigrants and nationals in terms of wages, we analyse which part of the gross wage is most affected by features that cannot be captured using econometric models. Relying on microdata from the Wage Structure Survey, we divide the total gross wage into two main parts: base wage and wage supplements. Then we decompose the migrant wage gap into the explained and the unexplained terms, using a simple decomposition methodology, the Oaxaca-Blinder model. Our results show that a part of the differences in wage supplements does not seem to be explained by the set of control variables introduced in the model and that this effect is more pronounced when only men are considered. These findings offer a new perspective on the migrant pay gap in Spain and point to the importance of wage-setting practices related to wage supplements in explaining (and widening) the total migrant pay gap in our country.

Introducción: Este trabajo se centra en la aplicación de la economía conductual al desarrollo económico en los países menos desarrollados, con el objetivo de proponer estrategias que fomenten soluciones en sintonía con los Objetivos de Desarrollo Sostenible (ODS). Metodología: La metodología utilizada integra perspectivas psicológicas y económicas, aplicando un enfoque basado en Behavioral Economics. Resultados: Los principales hallazgos incluyen la identificación de patrones de comportamiento económico que desafían los enfoques tradicionales, así como la propuesta de soluciones conductuales mediante nudges para mejorar la toma de decisiones individuales y el impulso de un desarrollo que mejore la educación y la salud en los países menos desarrollados. Discusión: Se destaca que la investigación centrada en los países menos desarrollados abrirá nuevas perspectivas conductuales para abordar desafíos globales de manera más efectiva. Conclusiones: Se resalta que la economía conductual ofrece una comprensión holística de las decisiones económicas, trascendiendo los límites de los modelos tradicionales. Se pone en valor el aprovechamiento y desarrollo de talento local y el diseño de estrategias adaptadas a las realidades de cada contexto.