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.

Se entiende generalmente que el sentido cívico de una sociedad significa el respeto que muestran sus ciudadanos hacia las normas de la vida colectiva, su implicación en la definición de estas normas y la prioridad que otorgan al interés general por delante de los intereses privados. En las democracias modernas,...

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...

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...

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,...

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...