Who Bears the Burden of Local Taxes?
Who bears the burden of local taxes? Generally speaking, economic theory predicts that the incidence of taxes (and tariffs) is higher on the agent who is more dependent on the […]
Wealth taxation in Spain
In 2008, wealth tax rates were uniform across Spain. After a three-year period when wealth taxation was suspended, wealth taxes were reintroduced in 2011, but this time allowing each region […]
Public Support for Carbon Pricing
There is a broad consensus among economists that carbon pricing is one of the most effective and efficient policies to mitigate climate change. Yet, carbon pricing proposals have been rejected […]
Labor Costs and Employment
Young businesses account for an important share of job creation. Still, many small firms do not hire any employees at all. For example, in the US and in 2014, 82% […]