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  • Research:Tax Systems Analysis
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  • 2019/09: The long-run redistributive power of the net wealth tax

    José María Durán-Cabré, Alejandro Esteller-Moré

    There is growing debate, both social and academic, about the possibility of levying an annual wealth tax. Until a few years ago, such a proposal appeared difficult to both implement and control, but recent technological innovations, which could greatly facilitate the periodic valuation of wealth, combined with improvements in international...

    IEB Report 2/2019 – The Taxation of Robots

    The Taxation of Robots

    Artificial intelligence is associated with the development of computer programs that perform operations comparable to those performed by the human mind, such as learning or logical reasoning. It has been claimed that the use of robots based on artificial intelligence will bring about an economic and social revolution, the impact...

    Info IEB Number 31, May 2019

    The Effect of Regional Taxes on the Mobility of Top Income Taxpayers

    Within decentralized countries, the tax burden of high-income individuals varies substantially across sub-national jurisdictions due to regional income taxes. Variation of tax rates within countries, where mobility costs might be low, means that taxes may matter when individuals determine where to legally declare their residence. Recent cases reported in the...

    2019/04: Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain

    José María Durán-Cabré, Alejandro Esteller-Moré, Mariona Mas-Montserrat

    In the throes of economic crisis, the Spanish government decided to reintroduce the Wealth Tax, appealing to redistributive motives and its need for greater revenues. This paper studies how individuals reacted to the reintroduction of this tax by drawing on the universe of wealth tax returns submitted to the Catalan...

    2019/03: Transaction-tax evasion in the housing market

    José G. Montalvo, Amedeo Piolatto, Josep Raya

    We model the behaviour of a buyer trying to evade the real estate transfer tax. We identify over-appraisal as a key, easily-observable element that is inversely related with tax evasion. We conclude that the tax authority could focus auditing efforts on low-appraisal transactions. We include ‘behavioural’ components (shame and stigma)...

    IEB Report 4/2018 – The Present and Future of Tax Havens

    The Present and Future of Tax Havens

    Having a good knowledge of the amount and type of tax fraud in a country is necessary for mitigating its impact on public finances. On this understanding, this report seeks to provide a complete overview of one specific aspect of this fraudulent activity, namely, the role played by “tax havens”....

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