30 Octubre 2024 – 9.00h-14.15h – Edifici Històric UB

In a globalized world, business competitiveness is particularly important; within it, taxes can play a key role. When can a tax system be considered competitive? One easy and immediate answer has to do with the level of taxation: a low tax burden compared with other countries would ensure a competitive tax system. But the issue is somewhat more complex. First, economic development also requires quality public services and infrastructure, which can hardly be provided without funding. Second, the tax structure also matters, i.e. the weight of the various taxes, as well as each one’s specific design, in which the nominal tax rate is an important factor. Indeed, along with other legal aspects, it is what ultimately determines the effective tax rate, which can condition the establishment of companies or attraction of foreign direct investment. And third, in addition to the direct tax burden, there are also compliance costs1, which are in part related to how many levels of government have regulatory powers.

Drought is an extended period of time in which a territory experiences a shortfall in the water supply. The main cause is usually an ongoing shortage of precipitation (meteorological drought), which can eventually lead to insufficient water resources (hydrological drought) to meet the existing demand. The “volume stored in surface reservoirs” or “river inputs at gauging stations” are two of the most explicit indicators reflecting the hydrological status through the various control points set up throughout the territory.

May 24, 2024 – 13.30h – Room 1038

The IEB Report on Fiscal Federalism and Public Finance is published every year, since 2009, with the aim of analysing issues of great relevance today related to fiscal federalism and public finance.

February 2, 2024 – 14.30h – Room 1038