Public economy and taxation

Public economy and taxation

Two lines of research are contemplated under this section: on the one hand Taxation and on the other, the Public Economy and Well-being.

Funcas’studies on Taxation are aimed at rigorous analysis and its impact on the economic environment in general, paying special attention to the Spanish tax reality. To achieve this, the unit develops and enhances the study, both theoretical and applied, of tax issues and their impact on economic reality. In this sense, it is a platform from where quick answers to the questions that are usually asked in the study of tax reforms, present or future – tax impact, distributive effects, efficiency costs, social welfare – are offered, with agility and rigor. On the other hand, it also offers comparative analyzes of the Spanish economic reality with respect tosurrounding countries in order to identify weaknesses, inefficiencies and proposals for improvement.

The research on Public Expenditure, Economic Regulation and Well-being aims to promote and develop the analysis of public sector intervention in market economies, with special attention to the set of actions that make up the social welfare system, taking as a main reference the Spanish and European reality. The work program therefore includes aspects related to the regulation of markets, the finances of public administrations and, in particular, the examination of the objectives and instruments of social policy, their consequences on economic growth and social cohesion, and the relations between the public, private and non-profit sectors.



El acceso universal a la energía

Este artículo examina la evolución y perspectivas del acceso a la energía identificando las principales barreras a superar, y las medidas que se deben poner en marcha para acelerar un proceso que va más lento de lo deseado.


El papel de la fiscalidad medioambiental en el ámbito energético: reflexiones para España

En este trabajo se revisa la literatura sobre el uso de la fiscalidad medioambiental al servicio de los objetivos de las políticas medioambientales, de energía y cambio climático.

El paquete fiscal aprobado por el gobierno para afrontar los efectos de la crisis energética, cuya vigencia termina a finales de año, incluye una rebaja generalizada de 20 céntimos por litro de carburante para todos los consumidores. María José Moral, de Funcas, explica que esta medida ha recibido varias críticas, por su carácter contrario a la transición energética pero también porque resulta regresivo en términos de distribución de renta. Las ayudas, si se prorrogan, deberían modularse atendiendo a una serie de criterios y tener un carácter temporal.


Razones y una propuesta para modular las ayudas a la compra de carburantes


General Budget and Budgetary Plan for 2023: A comprehensive analysis

An analysis on the 2023 Budget reveals there is little justification for concern over its consistency and sharply expansionary nature, failure to comply with the country-specific recommendation (CSR) or any mismatch between public spending and revenue. Nonetheless, a more accurate assessment of Spain’s public finances for 2023 will ultimately depend on the details and costs of the forthcoming package of additional fiscal measures for that year due to the war in Ukraine.


Think tank dedicated to economic and social research

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