En un món globalitzat, la competitivitat empresarial és especialment rellevant i, en aquest marc, els impostos poden acomplir un paper rellevant. Quan es pot considerar que un sistema fiscal és competitiu? Una resposta fàcil i immediata a aquesta pregunta està relacionada amb el nivell impositiu. Així, una pressió fiscal baixa,...

During the past two decades, several factors have challenged the stability of na-tional states, adding tensions to the connection between the state and the individual. This paper reviews the literature on state capacity. First, it introduces the origin of the literature and presents the well-established positive correlation between state ca-pacity...

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 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...

La mobilitat, és a dir, la capacitat de les bases de canviar la localització a efectes fiscals (Slemrod, 2010), és un repte per als sistemes fiscals actuals. Té a veure tant amb la mobilitat artificial o real de (els beneficis de) les empreses, facilitada en part per la digitalització, com...

The Covid-19 vaccination campaign can be regarded as a public-sector success story. Given the shock caused by the pandemic, the visible and successful response of the public authorities regarding vaccination might have elicited an increase in the public’s trust. We test whether the vaccination process has increased the marginal willingness...