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  • 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...

    IEB Report 4/2023: Políticas educativas: calidad e igualdad de oportunidades

    Políticas educativas: calidad e igualdad de oportunidades

    Las economías de mercado vienen acompañadas inevitablemente de desigualdades económicas. Sin embargo, la desigualdad económica de hoy no depende totalmente de la generación actual, sino también de la desigualdad económica preexistente. La desigualdad persiste a lo largo de las generaciones y supone un desafío para nuestras sociedades. Primero, por razones...

    2024/01: Issue brief: Making jobs out of the energy transition: Evidence from the French energy efficiency obligations scheme

    Guillaume Wald, François Cohen, Victor Kahn

    Vast amounts are being invested in the energy transition worldwide, with optimistic expectations of economic growth and green job creation. Yet, we crucially lack ex-post validations of the multiplier effects widely used to quantify new green jobs. Focusing on the French Energy Efficiency Obligations scheme, this paper provides the first...