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    • Otros
  • 2024/05: The taxing challenges of the state: Unveiling the role of fiscal & administrative capacity in development

    Esteban Muñoz-Sobrado®, Amedeo Piolatto®, Antoine Zerbini®, Federica Braccioli®

    During the past two decades, several factors have challenged the stability of na-tional states, adding tensions to the connection between the state and the individual. This paper reviews the literature on state capacity. First, it introduces the origin of the literature and presents the well-established positive correlation between state ca-pacity...

    IEB Report 1/2024: Sequía: escasez y gestión del agua disponible

    Sequía: escasez y gestión del agua disponible

    La sequía es un periodo extenso de tiempo en el cual un territorio sufre una deficiencia en el suministro de agua. Normalmente, la causa principal es la escasez continua de precipitaciones pluviales (sequía meteorológica), que puede comportar, de forma diferida en el tiempo, una insuficiencia de los recursos hídricos (sequía...

    2024/04: Discovering tax decentralization: Does it impact marginal willingness to pay taxes?

    José Mª Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori

    Decentralized fiscal decision-making should serve to enhance welfare by promoting allocative efficiency gains and fostering greater political accountability. Within such an institutional framework, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means...

    2024/03: Muddying the waters: How grade distributions change when university exams go online

    Zelda Brutti, Daniel Montolio

    We analyse how grade distributions change when higher education evaluations transition online and disentangle the mechanisms that help to explain the change observed in students' results. We leverage administrative panel data, survey data and data on course plans from a large undergraduate degree at the University of Barcelona. We show...

    Informe IEB 2023

    Informe IEB sobre Federalismo Fiscal y Finanzas Públicas 2023

    El Informe IEB sobre Federalismo Fiscal y Finanzas Públicas se publica cada año, desde 2009, con el objetivo de analizar cuestiones de gran relevancia y actualidad relacionadas con el federalismo fiscal y las finanzas públicas.

    2024/02: Can teachers influence student perceptions and preferences? Experimental evidence from a taxation course

    José Mª Durán-Cabré, Alejandro Esteller-Moré, Daniel Montolio, Javier Vázquez-Grenno

    We explore the impact of university teacher-student interactions on student perceptions of, and preferences with regard to, taxation. Grounded in an experimental framework in which tax practitioners (who are usually hired as adjunct university lecturers) delivered an introductory lecture on an undergraduate tax course, we find that the lectures can...