en

IEB

Universitat de Barcelona logotipo

Publications

Highlights

Publications

  • Category:All
    • All
    • IEB Report
    • Annual IEB Report
    • Working Paper
    • Info IEB
    • Annual Publication
  • Year:All
    • All
    • 2024
    • 2023
    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
    • 2014
    • 2013
    • 2012
    • 2011
    • 2010
    • 2009
    • 2008
    • 2007
    • 2006
    • 2005
    • 2004
    • 2003
    • 2002
    • 2001
    • 2000
  • Research:Tax Systems Analysis
    • All
    • Tax Systems Analysis
    • Chair of Energy Sustainability
    • Cities
    • Political Economy
    • Infrastructures and Transport
    • Public Policies
    • Fiscal Federalism Observatory
    • Gender, Institutions, and Culture
    • Others
  • 2014/03 : Prospect theory and tax evasion: A reconsideration of the Yitzhaki puzzle

    Amedeo Piolatto, Matthew D. Rablen

    The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss aversion and probability weighting to be redundant...

    2008/03: Rethinking public auditing institutions: Empirical evidence from Swiss municipalities

    Mark Schelker, Reiner Eichenberger

    In the economic literature various political institutions designed to control the government have been analyzed. However, an important institution has been neglected so far: independent auditing institutions with an extended mandate to analyze the budget draft and individual policy proposals. We argue that auditors with an extended mandate improve transparency...

    2005/07: Collective bargaining and regional wage differences in Spain: An empirical analysis

    Hipólito J. Simón, Raúl Ramos, Esteve Sanromà

    This article analyses the importance of labour market institutions and, in particular, collective wage bargaining in shaping regional wage differences in the Spanish labour market. Using microdata from the Spanish Structure of Earnings Survey, our results reveal that there are significant inter-regional wage differences for similarly skilled workers. These differences...

    2004/07: Taxation and Conditional Cooperation

    Bruno S. Frey, Benno Torgler

    Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for...

    2004/04: Income Taxation and Equity

    Peter J. Lambert

    This paper exposes and explains the various ways in which value judgements can be instilled into an income tax system, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EU-wide income tax, additional to the national income taxes of the Member States, is analysed....

    2004/03: Full Characterisation of the Political Economy of Fiscal Adjustment: Evidence from Spanish Municipalities

    Antoni Castells, Alejandro Esteller, Maite Vilalta

    By means of a dynamic panel data analysis, and using a database from municipalities of the province of Barcelona (1993-99), we describe their process of fiscal adjustment to a shock in tax capacity. About 25% of the shock is internalized through an increase in tax effort, 35% through a reduction...