Artificial intelligence is associated with the development of computer programs that perform operations comparable to those performed by the human mind, such as learning or logical reasoning. It has been claimed that the use of robots based on artificial intelligence will bring about an economic and social revolution, the impact of which is difficult to predict at this moment, but which will undoubtedly be significant, insofar as these robots will be able to replace, totally or at least partially, human intelligence.

Since the early 1990s, a number of OECD countries have begun decentralising some of their central governments’ responsibilities. Various arguments can be put forward in recommendation of the devolution of certain powers on the grounds of increasing efficiency. For example, it is claimed that local governments are likely to have a better awareness of the needs of the citizens within their region and that decentralisation can promote citizen participation and supervision, etc. One of the state competences that has been included in these processes of decentralisation is public health provision.

Having a good knowledge of the amount and type of tax fraud in a country is necessary for mitigating its impact on public finances. On this understanding, this report seeks to provide a complete overview of one specific aspect of this fraudulent activity, namely, the role played by “tax havens”. The three studies that make up this report demonstrate the extraordinary lengths that are currently being taken to estimate the impact that tax havens have on the tax evasion and avoidance strategies employed by firms (especially, multinationals) and individuals alike.

According to the most recent economic and fiscal figures (IMF and EC 2018), the developed economies are characterized by high debt levels, exceeding 100% of GDP as a whole, and where more than one third have (in 2017) a debt exceeding 85% of GDP, three times as many as in 2000. Moreover, despite the current economic recovery and a marked correction of the structural budget deficits, expectations in the medium term are for a slow
reduction (a total of 5pp up to 2023, according to the IMF 2018), thus maintaining significant risks with regard to
sustainability. At the same time, and within this framework of restriction, the developed economies must begin to face the impacts derived from population aging (pensions, sociohealth services, etc.) and social changes that demand more transparency in the public actions of those who manage the citizens’ resources.

There is a growing debate in big cities about the possible negative effects of non-residents – be it as tourists
or as house buyers – on the well-being of those citizens that live and work there permanently. Three broad
types of effect have been identified.

Transport infrastructures, provided they are correctly planned, have a positive impact on a region’s economic growth. In recent decades, supported by this belief, investment in transport projects has been given priority on the policy agendas of many governments. However, despite the high volume of resources allocated to the construction and maintenance of infrastructure (developed countries typically allocate between 3 and 5% of their GDP to transport infrastructure), sufficient attention is not always paid to the principles that should guide their financing.