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.



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.


La financiación de las universidades: sostenibilidad, eficiencia y redistribución

En todos los países del mundo los estudiantes emplean una diversa gama de mecanismos financieros para sufragar sus estudios superiores desde becas hasta subvenciones. Incluso dentro de Europa, los sistemas de financiación varían considerablemente.


¿Pueden competir las universidades privadas con las públicas en España? financiación universitaria y economía política

Este artículo analiza varios modelos de financiación de la educación universitaria, comparando aspectos teóricos y aplicaciones prácticas, y se centra en la competencia entre universidades públicas y privadas en España.


Think tank dedicated to economic and social research

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