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Guillermo Peña

Universidad de Zaragoza

Zaragoza

Spain

  • Universidad de Zaragoza

SCHOLARLY PAPERS

3

DOWNLOADS

190

TOTAL CITATIONS

0

Scholarly Papers (3)

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1.

The long-run population effects of floods in Spanish municipalities, 1877-2011

Peña, G. & Sanso-Navarro, M. (2024): "The long-run population effects of floods in Spanish municipalities, 1877-2011", Applied Economics (Accepted)
Number of pages: 28 Posted: 19 Jun 2023 Last Revised: 29 Dec 2024
Guillermo Peña and Marcos Sanso-Navarro
Universidad de Zaragoza and Universidad de Zaragoza
Downloads 142 (521,245)

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Natural disasters, floods, shock persistence, difference-in-differences, heterogeneity.

2.

Comparison Among Indirect Taxation Methods for Financial Services

CESifo Working Paper No. 11909
Number of pages: 25 Posted: 04 Jun 2025
Guillermo Peña
Universidad de Zaragoza
Downloads 27 (1,372,601)

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Financial VAT, taxation methods, VAT, financial services, exemption

3.

A new method of financial VAT

National Tax J.71(1), 155-182
Number of pages: 19 Posted: 09 Oct 2025 Last Revised: 12 Oct 2025
Guillermo Peña and Julio López-Laborda
Universidad de Zaragoza and affiliation not provided to SSRN
Downloads 21 (1,448,301)

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Financial VAT exemption, mobile-ratio method JEL classification: H21, H23, G2