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
  • IEB Report 2/2023: Mobility and Personal Taxes

    Mobility and Personal Taxes

    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...

    2023/08: Has Covid vaccination success increased the marginal willingness to pay taxes?

    José María Durán-Cabré, Alejandro Esteller-Moré, Leonzio Rizzo, Riccardo Secomandi

    The Covid-19 vaccination campaign can be regarded as a public-sector success story. Given the shock caused by the pandemic, the visible and successful response of the public authorities regarding vaccination might have elicited an increase in the public’s trust. We test whether the vaccination process has increased the marginal willingness...

    IEB Report 4/2022: Carbon Taxation

    Carbon Taxation

    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...

    2023/03: Optimal tax administration responses to fake mobility and underreporting

    Alejandro Esteller-Moré, Umberto Galmarini

    In a two-country model, the citizens of a ‘big home country’ can either fictitiously move residence to a ‘small foreign country’ where residence-based taxes are lower (external tax avoidance), or under-report the tax base at home (internal tax avoidance). Tax setting is the result of Cournot-Nash competition between revenue maximizing...

    2023/02: Fiscal knowledge and its impact on revealed MWTP in Covid times: Evidence from survey data

    José María Durán-Cabré, Alejandro Esteller-Moré, Leonzio Rizzo, Riccardo Secomandi

    Individual preferences over public policies should ideally be based on the possession of correct information about their reality. To test whether this holds, we conducted four waves of a survey, every six months since May 2020 (still under the COVID-19-lockdown), asking basic macro questions regarding the level of tax burden,...

    2022/05: Public transportation, fare policies and tax salience

    María Cervini-Plá, Mariona Tomàs, Javier Vázquez-Grenno

    This paper empirically tests whether property owners react to the salience of taxes in terms of their consumption of public services. Exploiting a policy change that reduced fares on public transport in various municipalities of the metropolitan area of Barcelona, we find that salience of the tax to finance the...