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SEMINAR: Alexandre de Andrade Fonseca (Receita Federal do Brasil) – «Does Decentralization Increase Tax Revenues? Evidence from Rural Land Taxation in Brazil»

October 24, 2023 – Room 1038 – 14.30h

Presentación IEB Report 4/2022: La fiscalidad del carbono

10 de marzo – SALA RAMON Y CAJAL – 11h-13.15h

2023/03: Optimal tax administration responses to fake mobility and underreporting

In a two-country model, the citizens of a ‘big home country’ can either fictitiously move residence to a ‘small foreign country’ where residence-based taxes are lower (external tax avoidance), or under-report the tax base at home (internal tax avoidance). Tax setting is the result of Cournot-Nash competition between revenue maximizing governments, with the home government also setting two types of administration policies, one for each form of tax avoidance. We show that although it is optimal to employ both types of administration policies, which in themselves are both effective at tackling the targeted form of tax avoidance, the optimum is characterized by a tradeoff in terms of policy outcomes: either internal avoidance increases and external avoidance decreases, or the opposite, depending on the characteristics of the fiscal environment.

2023/02: Fiscal knowledge and its impact on revealed MWTP in Covid times: Evidence from survey data

Individual preferences over public policies should ideally be based on the possession of correct information about their reality. To test whether this holds, we conducted four waves of a survey, every six months since May 2020 (still under the COVID-19-lockdown), asking basic macro questions regarding the level of tax burden, of public debt, and of the underground economy in Spain. The percentage of correct responses (defined within broad ranges) never reaches 35%, and it is by far lowest for public debt. For the tax burden, left-wing individuals (with respect to right-wing) make more errors, and highly educated people (with respect to the rest of society) make fewer.

SEMINAR: Ferran Elias (Universitat de València) – «The Causes of Duality in the Labor Market: Evidence from Spain’s Payroll Tax and Employment Protection Reforms»

February 14, 2023 – Room 1038 – 14.30h

2022/05: Public transportation, fare policies and tax salience

This paper empirically tests whether property owners react to the salience of taxes in terms of their consumption of public services. Exploiting a policy change that reduced fares on public transport in various municipalities of the metropolitan area of Barcelona, we find that salience of the tax to finance the fare reduction increases the consumption of public transportation. Our empirical findings support the hypothesis that the salience of taxes may affect the consumption behavior of taxpayers and our main results contribute to previous empirical evidence relating tax salience and consumption behavior regarding public services.