Decentralized fiscal decision-making should serve to enhance welfare by promoting allocative efficiency gains and fostering greater political accountability. Within such an institutional framework, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means...

We analyse how grade distributions change when higher education evaluations transition online and disentangle the mechanisms that help to explain the change observed in students' results. We leverage administrative panel data, survey data and data on course plans from a large undergraduate degree at the University of Barcelona. We show...

L’Informe IEB sobre Federalisme Fiscal i Finances Públiques es publica cada any, des de 2009, amb l’objectiu d’analitzar qüestions de gran rellevància i actualitat relacionades amb el federalisme fiscal i les finances públiques.

We explore the impact of university teacher-student interactions on student perceptions of, and preferences with regard to, taxation. Grounded in an experimental framework in which tax practitioners (who are usually hired as adjunct university lecturers) delivered an introductory lecture on an undergraduate tax course, we find that the lectures can...

Les economies de mercat van acompanyades inevitablement de desigualtats econòmiques. No obstant això, la desigualtat econòmica avui no depèn totalment de la generació actual, sinó també de la desigualtat econòmica preexistent. Aquesta desigualtat persisteix al llarg de les generacions i suposa un repte per a les nostres societats. Primer, per...

Vast amounts are being invested in the energy transition worldwide, with optimistic expectations of economic growth and green job creation. Yet, we crucially lack ex-post validations of the multiplier effects widely used to quantify new green jobs. Focusing on the French Energy Efficiency Obligations scheme, this paper provides the first...