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  • 2015/07: Empirical evidence on tax cooperation between sub-central administrations

    José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori

    The literature on horizontal tax interdependence pays limited attention to interactions in administrative policies, although they can play a large role in determining the amount of tax revenues collected. We investigate the incentives for sub-central tax authority cooperation in a decentralized context, with the aim of identifying the determinants of...

    2015/02: Optimality and distortionary lobbying: regulating tobacco consumption

    Luca Colombo, Umberto Galmarini

    We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it is important whether the...

    2014/33 : Is income redistribution a form of insurance, a public good or both?

    Peter Backus, Alejandro Esteller-Moré

    This paper is an empirical study of redistributive preferences. Our interest is what motivates net contributors to support redistributive policies. Using instrumental variable estimation and exploiting a particularity of the Spanish labour market we estimate how workers’ declared preferences for unemployment benefits spending respond to changes in the local unemployment...

    2014/09 : Itemised deductions: a device to reduce tax evasion

    Amedeo Piolatto

    With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemised deductions, in which one agent's behaviour a effects the likelihood that others will declare their revenue. Itemised deductions provide an incentive for consumers to...

    2014/08 : A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990

    Sara Torregrosa Hetland

    The main objective of this paper is to calculate the distribution of the tax burden across income levels in Spain between 1960 and 1990. The chosen period covers the final years of Franco’s dictatorship and the first ones of the present parliamentary regime, and is thus meant to explore how...

    2014/05 : Tax professionals’ view of the Spanish tax system: efficiency, equity and tax planning

    José Mª Durán-Cabré, Alejandro Esteller-Moré

    The design of a tax system is a daunting task. Economies have become increasingly complex, which makes the design of taxes has to take into account behavioral taxpayers' responses - including mobility -, but also tax planning issues. Additionally, increasing inequality trends put more pressure on design. This complex framework...