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...

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...

Developing countries are making great efforts to electrify residences to reduce dependence on fossil fuels and deal with climate change. In 2014, Ecuador launched a clean-cooking program known as the Programa de Cocción Eficiente (PCE) aimed at replacing liquefied petroleum gas (LPG)-fired cookstoves and LPG-fired boilers with electric devices. Using...

La pobreza energética es aquella situación en la que los hogares no pueden acceder a servicios energéticos adecuados y suficientes para el desempeño de una vida digna. En 2022, el 9,3% de la población europea declaró tener problemas para mantener su hogar a una temperatura adecuada mientras que el 6,9%...

Using Queens College (a four-year college in NYC public system) students' survey data from 2022/23, we find that vulnerable students have less social capital in terms of physical order and social support in their neighborhoods. While social capital is directly related to self-reported neighborhood and national cohesion, resilience, and better...

If you read sports newspapers and commentary, you could be forgiven for believing that major sporting events are always a great idea for the organising city and country, that it is obviously necessary to fire the manager when a team is underperforming, or that the team that shoots first in...