Online First

The articles listed below have been accepted for publication after successfully passing the review process. They will be included in future issues of the journal.

Rubén Amo Cifuentes, Rafael Granell Pérez, Amadeo Fuenmayor Fernández

Regional impact of the new Tax on Great Fortunes: A microsimulation analysis

The Temporary Solidarity Tax on Great Fortunes came into force in Spain at the end of 2022. This tax managed at state level and complementary to the Wealth Tax, will seek to harmonise the taxation of wealth in all the autonomous communities under the common regime. In this paper the taxation of wealth in Spain is analysed, as well as the reform proposals put forward to date. The new state tax is estimated using microsimulation techniques for the year 2022, with the aim of obtaining the main revenue effects that its implementation will have. Its impact will be unequal between autonomous communities due to the existing differences in the regional regulations of the Wealth Tax.


Keywords: Taxation; wealth; autonomous communities; microsimulation
Pablo Galaso, Fernando Masi Fadlala, Santiago Picasso, Adrián Rodríguez Miranda, María Belén Servín Belotto

Collaboration networks, support organisations and innovation in Paraguayan clusters

This article examines the role of support organizations (SOs) in promoting innovation and competitiveness
in Paraguayan companies. Six important clusters in the country are analyzed: meat and derivatives, dairy,
ceramics and construction, textiles, pharmaceuticals, and chemicals. Collaboration networks are
reconstructed using data from interviews with companies and SOs. Network analysis, econometric
regressions, and qualitative analysis of the interviews are employed. The results reveal how companies access
external resources to enhance their competitiveness and foster innovation through cluster SOs. In the
context of a developing country, cooperation between these organizations in cross-sector and crossterritory
networks is crucial.

Keywords: Industrial clusters; social network analysis; regional development; support organisations; Paraguay
Manuel Gómez-Zaldívar, Fernando Gómez-Zaldívar

Economic structure and business cycle synchronization: Evidence from Mexico’s states

According to recent studies, the growing economic integration between Mexico and the United States,
that resulted from the North American Free Trade Agreement (NAFTA), heterogeneously transformed the
economic structure of Mexico’s states. is study provides evidence that this, in turn, altered the degree
and nature of economic synchronization among them. Furthermore, it shows evidence of an increasingly
significant positive relationship from 1994 on between economic synchronization and the level of
sophistication of states’ economic structures [measured by the Economic Complexity Index (ECI)]. As
economic integration increases, it becomes easier for shocks to be transmitted between state economies
with similar economic structures, either because their characteristics make them more sensitive to the same
kinds of shocks or simply because they are so closely linked. Our results help provide a greater
understanding of the states’ economic evolution during the period analyzed.

Keywords: Synchronization and Economic Integration; Economic complexity index.