Info IEB. Optimal Diversity and Redistributive Preferences: IRPF and the Autonomous Communities. Numer 39. January 2021
Touching on the territorial debate in Spain, Alejandro Esteller, professor of the Universitat de Barcelona (UB) and director of IEB’s research program in tax systems analysis, offers us a new Info IEB highlighting the advantages of fiscal decentralization based on its ability to adjust to the peculiarities of each Autonomous Community (AC) in Spain.