La crema de combustibles fòssils com el carbó, el petroli i el gas comporta l’emissió a l’atmosfera de gasos que actuen de manera similar al vidre d’un hivernacle, en retenir la calor del Sol i impedir que fugi cap a l’espai, la qual cosa incrementa la temperatura de la Terra....

In a two-country model, the citizens of a ‘big home country’ can either fictitiously move residence to a ‘small foreign country’ where residence-based taxes are lower (external tax avoidance), or under-report the tax base at home (internal tax avoidance). Tax setting is the result of Cournot-Nash competition between revenue maximizing...

Individual preferences over public policies should ideally be based on the possession of correct information about their reality. To test whether this holds, we conducted four waves of a survey, every six months since May 2020 (still under the COVID-19-lockdown), asking basic macro questions regarding the level of tax burden,...

This paper empirically tests whether property owners react to the salience of taxes in terms of their consumption of public services. Exploiting a policy change that reduced fares on public transport in various municipalities of the metropolitan area of Barcelona, we find that salience of the tax to finance the...

L’any 2013, es va editar un IEB Report sobre reforma fiscal que tenia com a subtítol “El garatge ha quedat petit i cal reorganitzar-lo”, a partir d‘una analogia de Lawrence Summers sobre l‘evolució del sistema fiscal. Gairebé deu anys més tard, es torna a plantejar aquesta necessitat. Durant aquest temps,...

El shock que la COVID-19 ha provocat i la resposta posterior del nostre sector públic han posat en valor el seu paper com a assegurador; sens dubte. L’alternativa hauria estat un daltabaix sense precedents de la nostra economia –i això de “sense precedents” no és una expressió retòrica, atès que,...