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 analyse how grade distributions change when higher education evaluations transition online and disentangle the mechanisms that help to explain the change observed in students' results. We leverage administrative panel data, survey data and data on course plans from a large undergraduate degree at the University of Barcelona. We show...

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.

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...

Market economies inevitably come with economic inequality. However, economic inequality today depends not only on the current generation, but on pre-existing economic inequality inherited from earlier ones. Inequality persists across generations, and this is a challenge for society for several reasons. First, because of fairness: what family we are born...

Vast amounts are being invested in the energy transition worldwide, with optimistic expectations of economic growth and green job creation. Yet, we crucially lack ex-post validations of the multiplier effects widely used to quantify new green jobs. Focusing on the French Energy Efficiency Obligations scheme, this paper provides the first...