Taxing Tourism in Spain: Results and Recommendations

This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or corrective purposes. Subsequently, we describe the praxis of tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two fiscal modifications with revenue or corrective objectives are studied through the use of an applied general equilibrium model developed for the Spanish economy. We thus see that a 10% tax on lodging brings in significant public receipts, increases social welfare and has no effect on the environment. On the other hand, an increase of VAT rates on tourism-related sectors could have the same effects on tourist expenditure but at the costs of greater impact for Spain’s economy.Taxes, Tourism, Environment, Spain

Moving towards fairer regional minimum income schemes in Spain

Minimum income schemes aim at providing citizens with a minimum living standard. In some EU countries, their regulation and provision takes place at the subnational level. This is the case in Spain, where minimum income schemes are a heterogeneous and complex collection of regional benefits designed and implemented at the regional level, by the Autonomous Communities. In June 2020, a complementary nationwide minimum income scheme was implemented. In this context, we use the European microsimulation model EUROMOD, together with microdata from the European Union Statistics on Income and Living Conditions, to comprehensively assess the performance of the whole minimum income system. We simulate a sequence of theoretical scenarios, considering different degrees of coverage and adequacy of these benefits and show that extending the coverage of the regional schemes would significantly alleviate poverty. However, it would not be sufficient to eliminate it and further increases in the benefit amounts would also be required. Furthermore, the new nationwide minimum income can potentially reduce the shortfall in income from the poverty line, if cost-shifting practices from the regional to the national budgetary level are limited. We discuss the importance of this case study in light of the decentralization of minimum income policies and derive some general policy implications

Microdatos fiscales en España: caracterización y aplicaciones prácticas

El seminario tiene como objetivo presentar las principales fuentes de microdatos fiscales disponibles en España, elaboradas conjuntamente por la Agencia Tributaria y el Instituto de Estudios Fiscales. En concreto, se explicará su diseño muestral, su estructura y sus principales variables, prestando especial atención a la fuente más completa disponible: el Panel de Declarantes de IRPF 1999-2009. Con el fin de mostrar sus potencialidades para la investigación, se ilustrarán las explicaciones con varias aplicaciones prácticas.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

El impuesto dual: argumentos teóricos e implicaciones de política fiscal

Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción de estos modelos, no ha tenido lugar desde entonces un debate de fondo sobre las ventajas e inconvenientes de los mismos. En este trabajo se realiza una revisión de los argumentos que se han utilizado hasta ahora como justificación del Modelo Dual y de los estudios empíricos que han examinado sus efectos. El objetivo final es determinar si nos encontramos ante una opción reformista viable o si, al menos, es posible extraer alguna conclusión parcial de interés en términos de política fiscal.: Reforma del IRPF; impuesto dual; política fiscal.

Desigualdad de la renta y redistribución a través del IRPF, 1999-2007

El objetivo de este trabajo es analizar cuál ha sido el comportamiento del IRPF español en términos de progresividad, redistribución y bienestar social a lo largo de la extensa fase de crecimiento económico comprendida entre 1999 y 2007. Para cada uno de los tres modelos de IRPF aplicados en este periodo (fruto de las reformas aprobadas en las Leyes 40/1998, 46/2002 y 35/2006) el trabajo evalúa las aportaciones a la progresividad y el efecto redistributivo de los distintos elementos de la estructura del impuesto, de acuerdo con la adaptación de la metodología de Pfähler (1990) y Lambert (2001) a las peculiaridades de las estructuras de gravamen consideradas. El análisis empírico se ha realizado tanto para declarantes como para hogares fiscales a partir de los microdatos del Panel de Declarantes de IRPF 1999-2007 del Instituto de Estudios Fiscales

A generalization of the Pfähler-Lambert decomposition

The aim of this paper is to provide a generalization of the Pfähler (1990) and Lambert (1989, 2001) decomposition that allows us to overcome some limitations of the original methodology. In particular, our proposal allows avoiding the problem of sequentiality when the tax has several types of deductions or allowances, schedules or tax credits. In addition, our alternative decomposition is adapted to the dual income class of tax structures. Moreover, in order to adapt this methodology to real-world taxes, our alternative includes the re-ranking effects of real taxes, caused by the existence of differentiated treatments based on non-income attributes. This theoretical proposal is illustrated with an empirical analysis for the Spanish Personal Income Tax reform enforced in 2007

El uso de la imposición energético-ambiental en un escenario de consolidación fiscal: una estimación de efectos recaudatorios y distributivos para España

El inicio del siglo XXI ha transcurrido sin novedades destacables en la reforma fiscal internacional. La evolución de los parámetros básicos de las estructuras tributarias reflejó hasta 2007 una situación estable, sin apenas cambios en los modelos fiscales aplicados, culminando el proceso de adaptación asociado al fuerte periodo de expansión económica iniciado en la década de los 90. En 2008, sin embargo, ese proceso fue bruscamente interrumpido. El escenario económico sufrió un vuelco radical y arrastró consigo las políticas fiscales y presupuestarias

The decline of dengue in the Americas in 2017: discussion of multiple hypotheses

OBJECTIVE: Since the 1980s, dengue incidence has increased 30-fold. However, in 2017, there was a noticeable reduction in reported dengue incidence cases within the Americas, including severe and fatal cases. Understanding the mechanism underlying dengue's incidence and decline in the Americas is vital for public health planning. We aimed to provide plausible explanations for the decline in 2017. METHODS: An expert panel of representatives from scientific and academic institutions, Ministry of Health officials from Latin America and PAHO/WHO staff met in October 2017 to propose hypotheses. The meeting employed six moderated plenary discussions in which participants reviewed epidemiological evidence, suggested explanatory hypotheses, offered their expert opinions on each and developed a consensus. RESULTS: The expert group established that in 2017, there was a generalised decreased incidence, severity and number of deaths due to dengue in the Americas, accompanied by a reduction in reported cases of both Zika and chikungunya virus infections, with no change in distribution among age groups affected. This decline was determined to be unlikely due to changes in epidemiological surveillance systems, as similar designs of surveillance systems exist across the region. Although sudden surveillance disruption is possible at a country or regional level, it is unlikely to occur in all countries simultaneously. Retrospective modelling with epidemiological, immunological and entomological information is needed. Host or immunological factors may have influenced the decline in dengue cases at the population level through immunity; however, herd protection requires additional evidence. Uncertainty remains regarding the effect on the outcome of sequential infections of different dengue virus (DENV) types and Zika virus (ZIKV), and vice versa. Future studies were recommended that examine the epidemiological effect of prior DENV infection on Zika incidence and severity, the epidemiological effect of prior Zika virus infection on dengue incidence and severity, immune correlates based on new-generation ELISA assays, and impact of prior DENV/other arbovirus infection on ZIKV immune response in relation to number of infections and the duration of antibodies in relation to interval of protection. Follow-up studies should also investigate whether increased vector control intensification activities contributed to the decline in transmission of one or more of these arboviruses. Additionally, proposed studies should focus on the potential role of vector competence when simultaneously exposed to various arboviruses, and on entomological surveillance and its impact on circulating vector species, with a goal of applying specific measures that mitigate seasonal occurrence or outbreaks. CONCLUSIONS: Multifactorial events may have accounted for the decline in dengue seen in 2017. Differing elements might explain the reduction in dengue including elements of immunity, increased vector control, and even vector and\or viruses changes or adaptations. Most of the results of this expert consensus group meeting are hypothetical and based on limited evidence. Further studies are needed

Beyond averages - Fairness in an economy that works for people

Growing disparities on multiple socio-economic dimensions have contributed to a sense of unfairness and discontent in Europe. Fairness is a subjective phenomenon, but the far-reaching consequences of perceptions of unfairness warrant a closer look at its drivers and underlying dynamics. The report, written before the outbreak of the COVID-19 pandemic, analyses some of the most pertinent dimensions of fairness in relation to the agenda for a fair, inclusive and social European Union. Income inequality, educational inequality and the challenges facing existing welfare state arrangements are discussed from a pre-crisis perspective. Thus, the report gives a snapshot of the state of fairness in Europe before the COVID-19 outbreak and provides a benchmark against which some of the consequences of the current situation can be evaluated.JRC.I.1-Monitoring, Indicators & Impact Evaluatio