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  • 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...

    2019/05: Do short-term rental platforms affect housing markets? Evidence from Airbnb in Barcelona

    Miquel-Àngel Garcia-López, Jordi Jofre-Monseny, Rodrigo Martínez Mazza, Mariona Segú

    In this paper, we assess the impact of the arrival and expansion of Airbnb on housing rents and prices in the city of Barcelona. Examining highly detailed data on rents and both transaction and posted prices, we use several econometric approaches that exploit the exact timing and geography of Airbnb...

    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...

    IEB Report 1/2019 – Health Economics

    Health Economics: Service Provision in Decentralised Healthcare Systems

    Since the early 1990s, a number of OECD countries have begun decentralising some of their central governments’ responsibilities. Various arguments can be put forward in recommendation of the devolution of certain powers on the grounds of increasing efficiency. For example, it is claimed that local governments are likely to have...

    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)...

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