Objective. This article attempts to analyze tax evasion as a fundamental element of tax morale in the European countries from the perspective of spatial dependence. This research focuses on the contextual differences using country-level and cross-sectional European Value Survey data for the year 2008 to estimate the factors that affect the rejection of tax evasion. Method. The application of a generalized linear model using spatial filtering allowed us to observe robust results on the role of contextual variables in explaining different patterns of the rejection of tax evasion in the European countries. Results. The results confirm the influence exerted by spatial dependence, economies of agglomeration, income inequality, economic imbalances, and perceived corruption on the variable "rejection of tax evasion." A novel finding is the fact that income distribution is key in explaining the rejection of tax evasion. Conclusion. This study indicate that there is interaction of the rejection of tax evasion between neighboring countries, so that low/high levels of rejection of tax evasion at home are associated with low/high levels of rejection in a neighboring country. Therefore, policymakers should establish coordinated tax awareness measures in the supranational policies (e.g., European Union), since the rejection of tax evasion depends on internal factors of the country in which one lives and those of neighboring countries. Fiscal behavior (social norm) of individuals from neighboring countries affects the behavior of individuals in the country.

Mainstreaming gender analysis into all aspects of policy making, including infrastructure and economic policy, is a key aspect to achieving gender equality. The main objective of this paper is to examine the impact of several public infrastructures on well-being by gender, applying the Capability and Subjective Well-being approaches. An index of access to infrastructure is constructed and its effect on well-being is estimated using a new survey dataset from Spain. The results from the logistic regression model show that access to infrastructure positively affects subjective well-being, particularly of female respondents. All dimensions of infrastructure matter more for women’s well-being than men’s. Important differences in the impact on well-being by the types of infrastructures analyzed and the impact differs significantly by age are obtained. The findings suggest that designing public infrastructure policies can contribute to reducing gender well-being gap.

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The use of location quotients for the estimation of regional input–output tables has been found to be a useful and efficient tool to estimate intraregional production coefficients and multipliers. This paper considers some regionalisation methodologies based on location quotients for the estimation of input–output tables—some of which have hitherto not been analysed at the regional level—and studies which one provides the best estimation (best goodness of fit). We focus the analysis mainly on the accuracy of Flegg’s location quotient (FLQ) and two-dimensional location quotient (2D-LQ). The analysis makes use of the multiregional input–output table for Korea for the year 2015 to evaluate the accuracy of the 2D-LQ method against FLQ. A novel proposal for the determination of the parameters corresponding to the 2D-LQ method is presented. This proposal is evaluated in Korean regions and is also applied to Spanish regions. The results obtained from the research conclude the general superiority of the 2D-LQ method, thus corroborating the results of other studies at the national level as well as the validity of our proposal.

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El objetivo de este trabajo es proponer una metodología para la estimación de la macromagnitud Valor Añadido Bruto por habitante (VABpc) en el ámbito geográfico municipal. El procedimiento utilizado consiste en estimar un modelo de panel que incluye el filtro espacial de Griffith (1996,2000) para capturar la dependencia espacial en todo el periodo analizado. El análisis de regresión entre el VABpc de cada provincia y un conjunto de indicadores genera los coeficientes que se aplicarán a los valores de los indicadores municipales, lo que permite estimar (predecir) de forma robusta el VABpc de los municipios de la Región de Murcia.

This paper is based on the use of Flegg's location quotients (FLQ) and proposes a novel procedure for the estimation of the unknown parameter δ in regions with and without input–output frame availability. Applied to data for the Korean regions for the year 2015, firstly the determination of the optimal δ is addressed by solving a general optimization problem and, secondly, a regression equation is proposed to estimate the value of δ from the explanatory variables of interregional road freight transport (IRFT) and imports from the rest of the world (IROW). The results obtained show a lower bias in regard to the true values of the regional inputs coefficients in relation to other methods based on location quotients.