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  • Investigación:Análisis de sistemas impositivos
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  • 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 2/2023: Movilidad e impuestos

    Movilidad e impuestos

    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...

    2023/08: Has Covid vaccination success increased the marginal willingness to pay taxes?

    José María Durán-Cabré, Alejandro Esteller-Moré, Leonzio Rizzo, Riccardo Secomandi

    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...

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

    Alejandro Esteller-Moré, Umberto Galmarini

    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...

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

    José María Durán-Cabré, Alejandro Esteller-Moré, Leonzio Rizzo, Riccardo Secomandi

    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,...

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

    María Cervini-Plá, Mariona Tomàs, Javier Vázquez-Grenno

    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...