https://hdl.handle.net/20.500.12412/2494 2026-07-03T17:15:24Z https://hdl.handle.net/20.500.12412/7320 Export Diversification and Network Effects: Evidence from a SAM-Based Analysis of Bangladesh Jahan, Mashrat; Horie, Tetsuya; Cardenete Flores, Manuel Alejandro This study examines how the allocation of export expansion across sectors affects economy wide outcomes in Bangladesh. Using a Social Accounting Matrix (SAM) framework, we combine linkage analysis with simulation to evaluate how sectoral export growth propagates through the production network. The results show that the impact of export diversification depends critically on sectoral allocation rather than export intensity alone. While aggregate differences between scenarios are modest, reallocating export growth toward sectors with stronger intersectoral linkages generates larger economy-wide gains in GDP and labor income. In particular, sectors with low initial export shares but high network connectivity—such as agriculture, hunting, forestry, and fishing; retail trade; other community,socialandpersonalservices; andinlandtransport—producestrongermultiplier effects than most export-intensive sectors. These findings highlight a key distinction between export intensity and network centrality, demonstrating that sectors with limited direct export participation can play a central role in transmitting economic gains. The results provide a network-based perspective on export diversification and offer policy-relevant insights for designing strategies that promote more inclusive and efficient economic growth. 2026-04-24T00:00:00Z https://hdl.handle.net/20.500.12412/7319 Paying £1(£5) or nothing in dictator games: unexpected differences Brañas Garza, Pablo Ernesto; Espín, Antonio M.; Jorrat, Diego We conducted an online Dictator Game experiment (N = 1195) to test three hypoth eses about the role of monetary incentives in prosocial behavior. First, we exam ined whether real incentives of £1 reduce the dispersion of responses compared to hypothetical ones. Surprisingly, we found the opposite: hypothetical responses were less dispersed, with choices clustering around the egalitarian split. This pattern held in a replication (N = 308) with higher stakes (£5), offering no support for the first  hypothesis. Second, we tested whether real incentives—by involving actual mon etary consequences—lead to more selfish decisions, as they are expected to reduce  socially desirable responses. With £1 stakes, no significant differences emerged  across conditions. However, when the stake was increased to £5, participants be came more selfish under real incentives, supporting the second hypothesis only  when the amount at stake is substantial. Third, we explored whether probabilistic payments trigger differential behavior. At low stakes, probabilistic incentives re sembled real ones. But with higher stakes, real and probabilistic outcomes diverged, suggesting participants respond to expected value only when it is meaningful. Fi nally, in a separate study (N = 299), we found that many participants facing standard hypothetical-payment instructions still expected real payments. Only explicit phras ing stating that “unfortunately, the money is not real” alleviated this confusion. This result underscores the importance of precise wording in experimental design and potentially explains why hypothetical treatments do not yield dramatically different  results compared to real-money treatments. 2026-05-22T00:00:00Z https://hdl.handle.net/20.500.12412/7318 Reassessing Tax Fairness Through the Lens of Fiscal Fairness Christl, Michael Policy debates on European welfare states often rely on an incomplete notion of tax fairness that overlooks indirect taxes and in-kind public services. Using a comprehensive fiscal incidence framework, we show that once direct and indirect taxes, cash transfers, and in-kind benefits are jointly considered, the number of net contributor households in the EU declines substantially. While high-income households remain the primary net contributors, many low- and middle-income households are net beneficiaries due to the redistributive role of public services. I conclude that fiscal fairness, rather than tax fairness alone, provides a more appropriate basis for evaluating redistribution, sustainability, and welfare state reform. 2026-05-12T00:00:00Z 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