In 2020, the fall in tax revenues exceeded the fall in GDP, with a probable growth of the underground economy in tandem with the decline in economic activity. In contrast, the growth in tax revenue between 2021 and 2023 exceeded forecasts, reaching above pre-pandemic levels. To explain this unexpected growth, this study considers the emergence […]

The effects of taxes on the consumption of goods with negative externalities have, for more than a century now, received considerable attention from economic research and also from national policymakers. However, studying the effect of taxes on these products poses a considerable methodological challenge for two reasons: i) the limited availability of public data on […]

The progressivity of the Spanish tax system rests mainly on personal income tax (IRPF). However, the marginal rate that expresses this progressivity behaves erratically: it goes from 0% up to 15,000 euros to increasing by 43 points at low income levels, and then falls again for middle incomes. The most extreme example of this anomaly […]

La fiscalidad sobre los impuestos especiales en España no debería quedar fuera de la reforma fiscal que planea el gobierno. Los impuestos al tabaco y a las bebidas azucaradas son particularmente importantes dentro de esta categoría por su capacidad recaudatoria y su impacto sobre la vida cotidiana.