La reforma de la financiación autonómica y el pacto catalán
Este artículo examina el acuerdo entre el PSC y ERC, que otorga a Cataluña mayor autonomía fiscal con un modelo de recaudación similar al de las comunidades forales.
The impact of the pandemic on the shadow economy: Known knowns
An interpretation of recent indicators claims that policy responses such as the furlough scheme and changes in individuals’ and firms’ behaviours driven by the pandemic, such as increased reliance on electronic payments, have significantly reduced the size of the shadow economy and tax evasion in Spain. However, a more prudent perspective advises deepening the analyses and confirming this structural change with data for an extended period.
El impacto de la pandemia sobre la economía sumergida y el fraude fiscal: ¿qué es lo que sabemos?
Este artículo analiza las interpretaciones y percepciones del impacto de la pandemia en la economía sumergida. Asimismo, examina los residuos fiscales y los efectos recaudatorios que genera la inflación.
Spain’s budget: Challenges for 2024
While at first glance Spain’s 2023 fiscal performance appears favorable, lack of adjustment on the structural deficit paints a less optimistic picture going forward. Continued structural fiscal adjustment will be needed to improve the probability of compliance with the new EU fiscal deficit targets.