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.
Highlighted
Evento
Sostenibilidad de las pensiones: ¿qué hay de nuevo tras las reformas de 2021 y 2023?
Fecha:
May 2026
Artículo
Reforming Spain’s regional financing regime
Fecha:
March 2026
The Ministry of Finance’s 2026 proposal seeks to overhaul the
common financing regime, reduce disparities, and expand
regional resources. But its fiscal cost and asymmetric effects
on regional revenues complicate both budget sustainability and
political viability.
Artículo
Effects of the introduction of a tourist tax
Fecha:
March 2026
Tourist taxes are often criticised for undermining the
competitiveness of destinations. However, in locations
experiencing overtourism, a well-designed tax can help ease
congestion, improve the quality of the visitor experience, and
support a gradual shift towards higher-value tourism.

