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  • Info IEB Number 31, May 2019

    The Effect of Regional Taxes on the Mobility of Top Income Taxpayers

    Within decentralized countries, the tax burden of high-income individuals varies substantially across sub-national jurisdictions due to regional income taxes. Variation of tax rates within countries, where mobility costs might be low, means that taxes may matter when individuals determine where to legally declare their residence. Recent cases reported in the...

    2019/04: Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain

    José María Durán-Cabré, Alejandro Esteller-Moré, Mariona Mas-Montserrat

    In the throes of economic crisis, the Spanish government decided to reintroduce the Wealth Tax, appealing to redistributive motives and its need for greater revenues. This paper studies how individuals reacted to the reintroduction of this tax by drawing on the universe of wealth tax returns submitted to the Catalan...

    IEB Report 1/2019 – Health Economics

    Health Economics: Service Provision in Decentralised Healthcare Systems

    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...

    2019/03: Transaction-tax evasion in the housing market

    José G. Montalvo, Amedeo Piolatto, Josep Raya

    We model the behaviour of a buyer trying to evade the real estate transfer tax. We identify over-appraisal as a key, easily-observable element that is inversely related with tax evasion. We conclude that the tax authority could focus auditing efforts on low-appraisal transactions. We include ‘behavioural’ components (shame and stigma)...

    2019/02: Preventing criminal minds: early education access and adult offending behavior

    Zelda Brutti, Daniel Montolio

    In this paper we estimate the impact of a nationwide public preschool expansion that took place in Spain over the 1990s on criminal behavior later in time. We exploit variation in enrollment rates across Spanish regions and birth-cohorts, and we link education data to a unique administrative crime dataset recording...

    Report IEB 2018

    IEB’s Report on Fiscal Federalism and Public Finance'18

    The Barcelona Institute of Economics (IEB) has published “IEB’s Report on Fiscal Federalism and Public Finance” 2018. For another year, the document compiles the various ‘IEB reports’ published during the year 2018 focused on the analysis of infrastructure financing, the use of fiscal policies in relation to the phenomenon of...

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