1. Who bears labour taxes and social contributions? A meta-analysis approach

   • Ángel Melguizo
   • José Manuel González-Páramo

   Original Article Open access 21 November 2012 Pages: 247 - 271

   

2. Old age pensions and retirement in Spain

   • Raquel Vegas Sánchez
   • Isabel Argimón
   • Clara I. González

   Original Article Open access 16 June 2013 Pages: 273 - 307

   

3. Is informality a barrier to financial development?

   • Ceyhun Elgin
   • Burak R. Uras

   Original Article Open access 04 November 2012 Pages: 309 - 331

4. The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion

   • Javier de Andrés Suárez
   • Elena Cabal García
   • Camino Rodríguez Gutiérrez

   Original Article Open access 19 December 2012 Pages: 333 - 352