Mobility, i.e., the ability of taxpayers to relocate for tax purposes (Slemrod, 2010), is a challenge for current tax systems. It concerns both the real or artificial mobility of (the profits of) companies, in part facilitated by digitization, and the mobility of the labor factor. While IEB Report 3/2021 dealt with the first type of mobility, this one deals with the second. To this end, it includes three complementary contributions, especially in terms of the geographical scope of each one.

29 de novembre de 2023 – 12.30h – ONLINE

If you read sports newspapers and commentary, you could be forgiven for believing that major sporting events are always a great idea for the organising city and country, that it is obviously necessary to fire the manager when a team is underperforming, or that the team that shoots first in a penalty shoot-out has it made.

The burning of fossil fuels such as coal, oil and gas emits gases into the atmosphere that act like the glass roof of a greenhouse, trapping the sun’s heat and preventing it from escaping into space, thereby increasing the temperature of the planet. This warming of the Earth is causing the climate to change in ways that constitute a serious threat, due to the negative natural, social and territorial consequences that it may generate.

10 de marzo – SALA RAMON Y CAJAL – 11h-13.15h

February 20, 2023 – ROOM 1038 – 14.30h