Transformative Innovation Policies (TIPs) assert that addressing the key challenges currently facing our societies requires profound changes in current socio-technical systems. To leverage such ‘socio-technical transitions’ calls for a different, broad mix of research and innovation policies, with particular attention being paid to policy experiments. As TIPs diffuse and gain legitimacy they pose a substantial evaluation challenge: how can we evaluate these policy experiments with a narrow geographical and temporal scope, when the final objective is ambitiously systemic? How can we know whether a specific set of policy experiments is contributing to systemic transformation? Drawing on TIPs principles as developed by and applied in the activities of the Transformative Innovation Policy Consortium and on the concept of transformative outcomes, this article develops an approach to the evaluation of TIPs that is operational and adaptable to different contexts.

• Sociología fi scal. ResumenEste artículo aborda el problema del fraude fi scal desde una perspectiva sociológica. Se complementa aquí el enfoque de la acción racional con los conceptos de confi anza y de moral fi scal. El objetivo es buscar los factores explicativos de la justifi cación del fraude fi scal en España. La hipótesis principal que se mantiene es que los factores sociales del sistema fi scal, como la confi anza, están relacionados con la justifi cación del fraude. Utilizando datos procedentes de dos encuestas referidas a los diez últimos años, se observa que la moral fi scal parece estar compuesta, principalmente, por la confi anza en el sistema fi scal, la confi anza en los contribuyentes conocidos y otros factores contextuales. Finalmente, se presenta un marco interpretativo que tiene en cuenta tanto los factores individuales como las dimensiones sociales y territoriales del fraude fi scal en España. Key wordsTrust AbstractThis article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fi scal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors -such as trust-have an effect on the justifi cation of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain. Giachi, Sandro (2014). «Dimensiones sociales del fraude fi scal: confi anza y moral fi scal en la España contemporánea». Revista Española de Investigaciones Sociológicas, Cómo citar 74Dimensiones sociales del fraude fi scal: confi anza y moral fi scal en la España contemporánea INTRODUCCIÓN 1El fraude fi scal constituye actualmente un serio problema para muchos países. Incluso se ha llegado a afi rmar que «la evasión es un fenómeno universal, allí donde existe un ré-gimen de libertades y la oportunidad de evadir» (Fernández Caínzos, 2006: 204). Las estimaciones internacionales de que se dispone no solo indican que el fenómeno está difundido en casi todas las democracias contemporáneas sino que, a nivel europeo, en los países mediterráneos esta tendencia es más aguda. En el caso de España, la estimación del fraude se sitúa en torno al 23% del PIB (Ministerio de Hacienda, 2010), cantidad que se ha calculado de forma aproximada debido a la difi cultad de cuantifi car la magnitud del fenómeno, pero que supera con creces la media de los países comunitarios (alrededor del 15%). Los propios españoles opinan que el fraude fi scal es una conducta muy difundida (Alvira Martín et al., 2000: 185-205).La presente investigación pretende estudiar la infl uencia de algunas características sociales y culturales de los contribuyentes españoles en lo que se refi ere a...

Sociology has long been used to highlight the existence of diverse institutional models between geographical areas of Europe in terms of work organisation. Based on this, we propose to compare the situation of four representative countries of southern Europe (Spain, Italy, Greece and Portugal) with that of the rest of Europe, by addressing the number of hours worked and the flexibility of working hours as key elements of their institutional model of work organisation, as well as their impact on levels of labour productivity. Taking the model of the varieties of capitalism as a reference, this study compares the behaviour of the Mediterranean (southern) countries with other European regions. Indicators have been obtained from the 2010 and 2015 waves of the European Work Conditions Survey (EWCS) that include the number of hours worked, the flexibility in the hours of entry and exit, and the tendency to work the same number of hours per day. After comparing averages in both waves and applying linear regressions, the following conclusions have been reached: (1) Productivity in southern countries is on a par with the European average but far from the more corporatist and liberal (northern) areas; (2) the South maintains a high average of hours worked (above the European average) to compensate for the poor productivity of its hours; and (3) the incorporation of flexible schedules is associated with elevated levels of productivity.

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