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.



Fiscalidad y mecenazgo cultural en España

Este trabajo tiene como objetivo analizar la contribución de la ciudadanía y el sector empresarial a la financiación de las artes y de la cultura en España.


Economía pública y cultura. ¿De verdad la financiación pública de la cultura contribuye a la equidad?

En este capítulo reflexionamos sobre las razones que “deben” llevar a la intervención pública en un sector cultural en una economía de mercado, los problemas que la no intervención puede generar en términos de eficiencia y, especialmente, de equidad, los instrumentos disponibles para efectuar esas intervenciones y los efectos distributivos o que eventualmente produciría el empleo de esos instrumentos.


El valor y el impacto social de la cultura en España

En este capítulo se discute el valor de la creación y disfrute de la cultura a nivel individual y social. Después de establecer la distinción entre valores intrínsecos e instrumentales de los recursos y de las actividades culturales, se repasan las dimensiones del valor instrumental, comentando algunas aportaciones.


Think tank dedicated to economic and social research

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