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.

Access to housing has become a major problem, ranking high on the lists of Spaniards’ top concerns in the latest surveys by the Spanish Center for Sociological Research (CIS) and Catalan Center for Opinion Studies (CEO). There are objective grounds for this concern. According to OECD data, in Spain, housing-related...

This paper investigates how the interplay between politics and firms influences the profil·les of political candidates and their policy decisions. Specifically, we analyze the effects of an anti-revolving door law, which impose a mandatory “cooling-off” period before former politicians can take significant positions in the bureaucracy or in state-owned enterprises....

We analyse whether decentralisation affects tax morale through both greater trust in institutions (the carrot) and greater perceived tax enforcement (the stick), two drivers of compliance that operate via the promotion of voluntary compliance and deterrence, respectively. We take advantage of the Spanish case characterised by a general regime, which...

This paper explores the electoral effects of Barcelona's Superblocks pedestrianization policy, a green initiative designed to reduce car traffic and enhance urban environments. Using census tract-level data from the 2023 local elections, we assess the policy's impact on support for the incumbent mayor. Our findings reveal a positive and statistically...

The tourism industry is frequently hailed as a catalyst for economic growth and job creation. In 2019, before the Covid-19 pandemic, it accounted for over 10% of global GDP and supported more than 330 million jobs worldwide. Tourist hotspots often transform into bustling economic hubs, with new restaurants, museums, and...