June 13-14, 2023

La movilidad, esto es, la capacidad de las bases de cambiar la localización a efectos fiscales (Slemrod, 2010), es un reto para los sistemas fiscales actuales. Tiene que ver tanto con la movilidad artificial o real de (los beneficios de) las empresas, en parte facilitada por la digitalización, como con la movilidad del factor trabajo. El IEB Report 3/2021 trató sobre el primer tipo de movilidad, mientras que este aborda el segundo. Para ello, contamos con tres contribuciones complementarias, sobre todo por el ámbito geográfico que adopta cada una de ellas.

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. The present paper tests whether the vaccination process has increased the marginal willingness to pay taxes (MWTP) and, if so, whether the impact is likely to endure. Taking advantage of the different paths of vaccination in Spain (starting with more vulnerable groups), we pursue a difference-in-difference empirical strategy, complemented by an event study, to infer causality running from vaccination to MWTP. While we find an increase in MWTP at the moment of vaccination, the impact vanishes shortly afterwards. Hence, good governance related to vaccination caused only euphoria (i.e. a spike in trust) with a consequent temporary increase in MWTP, but no more than that.

29 de novembre de 2023 – 12.30h – ONLINE

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 an original dataset of monthly information (2015-2021) at the parish level, we study several important determinants of participation in this program that have not yet been addressed. We first model spatial spillovers and then investigate the impact of regional power quality and the effect of other subsidized programs related to electricity consumption. Our results show spillover effects for PCE participation with regard to cooking but not for the overall PCE participation rate. Higher participation is associated to better supply quality and with the use of other power subsidies. Policy recommendations include the need to perform detailed spatial analyses of the determinants of participation in these programs, instead of using surveys, and designing programs using a placed-based approach, in addition to evaluating cross-sectional effects between subsidies in advance in order to avoid unforeseen trade-offs and considering the regulatory framework for utilities to provide effective incentives to improve supply quality.

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% de los europeos manifestó retrasos en el pago de sus facturas relacionadas con el hogar (calefacción, electricidad, gas, agua, etc.).
Dos acontecimientos disruptivos de la historia económica mundial reciente han agravado la situación de pobreza energética. En marzo de 2020 se declaraba la pandemia de COVID-19, mientras que en febrero de 2022 tuvo lugar el estallido de la guerra en Ucrania que desencadenaba la crisis energética actual. Todo ello ha supuesto un impacto negativo directo en los presupuestos familiares, afectando especialmente a los colectivos en situación de vulnerabilidad sobre un bien básico de primera necesidad como es la energía (Carfora et al., 2022; Guan et al., 2023).