{"id":403482,"date":"2022-12-15T11:28:55","date_gmt":"2022-12-15T10:28:55","guid":{"rendered":"https:\/\/ieb.ub.edu\/publicaciones\/ieb-report-3-2022-reforma-fiscal-present-i-futur\/"},"modified":"2026-03-31T12:36:17","modified_gmt":"2026-03-31T10:36:17","slug":"ieb-report-3-2022-reforma-fiscal-present-i-futur","status":"publish","type":"publicacion","link":"https:\/\/ieb.ub.edu\/ca\/publicacions\/ieb-report-3-2022-reforma-fiscal-present-i-futur\/","title":{"rendered":"IEB Report 3\/2022: Reforma fiscal: present i futur"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>L\u2019any 2013, es va editar un IEB Report sobre reforma fiscal que tenia com a subt\u00edtol \u201cEl garatge ha quedat petit i cal reorganitzar-lo\u201d, a partir d\u2018una analogia de Lawrence Summers sobre l\u2018evoluci\u00f3 del sistema fiscal. Gaireb\u00e9 deu anys m\u00e9s tard, es torna a plantejar aquesta necessitat. Durant aquest temps, s\u2018han publicat dos informes de reforma del nostre sistema fiscal: l\u2019anomenat  Informe Lagares  (2014) i ara el Llibre blanc sobre la reforma tribut\u00e0ria  (LB) (2022), que gaireb\u00e9  dobla en extensi\u00f3 el primer. Els greus problemes mediambientals i la crisi energ\u00e8tica, la  digitalitzaci\u00f3 de l\u2018economia o la importancia creixent que han adquirit les  desigualtats de renda i de riquesa, entre altres motius, justifiquen aquesta major extensi\u00f3, a part del diagn\u00f2stic quantitatiu que el LB (2022) fa de les nostres finances p\u00fabliques.<\/p>\n","protected":false},"author":1,"featured_media":399014,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"tipologia_publicacion":[31],"programa_rel":[93,93],"class_list":["post-403482","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","tipologia_publicacion-ieb-report"],"acf":[],"_links":{"self":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/types\/publicacion"}],"author":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403482\/revisions"}],"predecessor-version":[{"id":429216,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403482\/revisions\/429216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/media\/399014"}],"wp:attachment":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/media?parent=403482"}],"wp:term":[{"taxonomy":"tipologia_publicacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/tipologia_publicacion?post=403482"},{"taxonomy":"programa_rel","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/programa_rel?post=403482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}