https://hdl.handle.net/20.500.12412/2474 2026-06-21T12:02:56Z https://hdl.handle.net/20.500.12412/7310 Gender Perspective in Research on Child-to-Parent Violence: A Scoping Review Lago-Urbano, Rocío; Baena Medina, Sofía; Lorence Lara, Bárbara; Arias-Rivera, Shirley Propose Child-to-parent violence (CPV) is an increasing issue affecting many families and has been examined from variousapproaches. However, the explicit incorporation of a gender perspective, which is crucial for understanding power dynamicsand social roles within violence, remains limited and fragmented in existing research. This scoping review was conductedto address this gap by providing a comprehensive analysis of how the gender perspective is integrated into CPV studies. Indoing so, the aim was to enhance current knowledge and guide more effective, gender-sensitive interventions in this field.Methods Studies from 2010 to 2025 were reviewed through the following databases: Scopus, Web of Science, Dialnet Plusand PsycInfo.Results A total of eighty-two studies was included. Most of the sample came from Spanish studies, with community sam-ples, focusing on adolescents as informants. Concerning the approaches to gender integration, results show that most studieshave focused on an approach to gender mostly incorporating sex differences in the type of violence, frequency and in psy-chological characteristics. Followed by the gender-specific modeling approach, in which studies have focused on includingseparate models for mothers/fathers, or daughters/son, while also including gender as a predictor or having an interactioneffect with other predictive factors. Most studies have included either the aggressor’s gender or both the category mother/father, son/daughter. The least frequent studies were those approaching norms and gender roles explicitly.Conclusion The results suggest the need that research on CPV incorporate designs that explicitly allow a gender aproachbeyond sociodemographic characteristics as to provide rigorous analyses that make structural inequalities visible, recognizedifferential patterns of aggression and victimization, and design interventions that are better suited to the complexity of thephenomenon. 2026-06-17T00:00:00Z https://hdl.handle.net/20.500.12412/7309 The economic impact of a tourist tax in Andalusia examined through a price effect model Villegas Martos, Paula; Delgado López, María Carmen; Cardenete Flores, Manuel Alejandro The tourism industry is a key sector in the Andalusian economy; it accounts for 13% of the regional GDP and 14% of the employment. In 2019, 32.5 million tourists visited Andalusia, and the tourism sector generated 22.6 billion euros. In 2020, the year in which COVID-19 paralysed the world, 13.4 million tourists visited Andalusia, which translated into 8,500 million euros of income. After this decrease in tourism in 2020, the total number of tourists for the year 2021 was 20 million, and the forecast for the year 2022 is 28 million tourists. This article analyzes how to use a social accounting matrix (SAM) to empirically study the effects of such a price burden on the regional economy of Andalusia. The methodology that we use consists of a specific model of price effects, which analyzes the impact of introducing a tourist tax in Andalusia. The database used in the analysis is the Andalusian SAM, which was built using data from 2016. This study will enable us to better understand and reflect on the existing structural interdependence between the productive sectors and to evaluate the implicit weights and price elasticities of different tourist items. 2024-01-01T00:00:00Z https://hdl.handle.net/20.500.12412/7308 SAM Beyond Distributional National Accounts Vásquez Díaz, Diego; Gutiérrez Cubillos, Pablo; Delgado López, María Carmen Once Distributional National Accounts (DINA) reconcile household survey incomes with macroeconomic aggregates, does Social Accounting Matrix (SAM) analysis still add value over DINA or microsimulation approaches that bypass the income-generation circuit? We address this question by developing a Distributional SAM (D-SAM) that embeds the DINA income concept within a macro-consistent matrix and decomposes any redistributive outcome into a mechanical and a spillover component. A distinctive feature is that retained earnings enter as a separate endogenous account—brought in from outside the standard SAM structure—so that undistributed corporate income propagates through the multiplier circuit rather than being assigned mechanically. Applying the framework to Chile (2017), we find that spillovers are moderate in aggregate but concentrated where mechanical tools are blind: Under a 5%-of-GDP universal basic income, they absorb 15%–25% of the mechanical transfer for upper-middle deciles and offset roughly 16% of the top-decile mechanical loss through capital-income channels. The added value of D-SAM is therefore selective, largest for policies mediated by capital income. 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.12412/7307 Spillover Adjusted Lorenz Curves and the erosion of progressive transfers policies: evidence from a Chilean VAT rebate Vásquez Díaz, Diego; Gutiérrez Cubillos, Pablo; Delgado López, María Carmen We introduce a novel methodology, based on input–output techniques, to construct spillover-adjusted household redistribution matrices and Spillover-Adjusted Lorenz Curves (SALC) that capture both mechanical and spillover redistributive effects of economic policies. We apply this approach to evaluate the redistributive impact of a Value Added Tax (VAT) rebate policy – in form of a direct progressive transfer – targeted to the poorest 70% of Chilean households. Our results show that spillover effects reduce the mechanical redistributive gains of the VAT rebate by 17% for the poorest decile and by nearly 7% for the top decile. These effects become more pronounced at the top of the distribution as the policy design becomes more progressive. Ignoring spillover dynamics therefore risks overstating the redistributive potential of progressive fiscal policies. 2025-01-01T00:00:00Z