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  • IEB Report 4/2022: La fiscalidad del carbono

    La fiscalidad del carbono

    La quema de combustibles fósiles como el carbón, el petróleo y el gas supone la emisión a la atmósfera de gases que actúan de manera similar al cristal de un invernadero, al retener el calor del Sol e impedir que escape al espacio, incrementando con ello la temperatura de la...

    2023/04: Job competition in civil servant public examinations and sick leave behavior

    Grace Armijos Bravo, Judit Vall Castelló

    In several countries the entry system to access public service positions is the traditional public examination procedure. In this setting, candidates have to take passing exams that require a huge load of material to study, and therefore time. Candidates who are working while preparing the public exam may find it...

    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,...

    2023/01: Place-based policies: Opportunity for deprived schools or zone-and-shame effect?

    Manon Garrouste, Miren Lafourcade

    Even though place-based policies involve large transfers toward low-income neighborhoods, they may also produce territorial stigmatization. This paper appeals to the quasi-experimental discontinuity in a French reform that redrew the zoning map of subsidized neighborhoods on the basis of a sharp poverty cut-off to assess the effect of place-based policies...

    2022/10: Decomposing the impact of immigration on house prices

    Rosa Sanchis-Guarner

    Immigrant inflows affect local house prices by increasing housing demand when housing supply is fixed. In this paper, I show that we can formally decompose total demand changes into changes stemming from an immediate increase in population due to new arrivals (“partial effect”) and additional changes in demand from relocated...