Sofía Balladares

📃 IEB #WorkingPaper 2025/8 on #TaxSystems Analysis: “Fiscal Drag with Microsimulation: Evidence from Spanish Tax Records”

By ✍️ Sofía Balladares (@sofiaballadares.bsky.social), and Esteban García-Miralles ( @estebangmiralles.bsky.social)

🧵⬇️

We are seeing some impact on reproducibility efforts with the transition to the new US administration. For now, I suggest that you make backups of any data that required you to actively interact with the Federal government, as there may be a delay in response times.... #openscience

📣 Call for Papers: submission deadline 14 Mar

Workshop on the Economics of Taxation
🗓️ 3-4 June
📍Barcelona

Topics: #CorporateTax, inequality, #OffshoreWealth & more

Keynotes: @dinapomeranz.bsky.social (University of Zurich) & Youssef Benzarti (UC Santa Barbara)

👉 taxobservatory.eu/event/worksh...

Recordatorio: revisión de literatura académica sobre efectos desgravaciones fiscales a la vivienda concluye que:

1⃣Son regresivas (ayudan más a los más ricos).
2⃣Aumentan precios viviendas.
3⃣No mejora tasas propiedad viviendas.
4⃣Efectos negativos bienestar.

onlinelibrary.wiley.com/doi/abs/10.1...

«El atractivo de la mano dura parece aumentar entre quienes nunca la experimentaron».
@elpais.com #Tribuna

Pretty striking findings! www.parisschoolofeconomics.eu/app/uploads/...

Este trabajo de @isabelmico.bsky.social es un gran avance para entender cómo funciona el Impuesto de Sucesiones en la práctica. Solo añadir que en otras CCAA sería imposible de hacer por la ausencia total de datos

El debate | ¿Hay margen para subir impuestos en España? Continúa pendiente una verdadera reforma tributaria que asegure el Estado de bienestar. Pese a los cambios de los últimos años, los más recientes la semana pasada, la presión fiscal española sigue por...

En este artículo en @elpais.com hago algunas propuestas de reforma fiscal para España, pensando en recaudar mejor

elpais.com/opinion/2024...

Una de mis propuestas es eliminar algunos tipos reducidos del IVA y compensarlo con mayores transferencias directas a los hogares de menor renta. Hilo 🧵 1/6

Inheritance tax and farms | Institute for Fiscal Studies The autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected? Was the change a good idea

NEW: The autumn 2024 Budget brought some agricultural property into inheritance tax.

So what are the changes, who will be affected and was the change a good idea?

Read the briefing by David Sturrock, Stuart Adam and @helenmiller.bsky.social

1) 🏠Hoy vamos con una pequeña exclusiva en @eldiario.es. Revelamos los datos del parque de viviendas en manos de grandes tenedores (+10 inmuebles) y su distribución en cada municipio

En total, más de 1M de viviendas

Con @victriavic.bsky.social, @yulyjara.bsky.social y @davidnoriega.bsky.social

I am very excited to share my #JMP with you all, which is titled:

"Unequal Access: How Public #Library Closures Affect Educational Performance". 📚

Together with Gregory Gilpin, I look at public library closures and how the loss of these public spaces impacts children in the United States. 1/5

Great paper. One key point: the share of the rich at top universities mirrors economic inequality. While the % of top 20% income students at elite colleges dropped after WWII, it has since risen, reaching levels last seen in the 1920s

Be brave and impose minimum tax on world’s billionaires, urges Spanish minister Carlos Cuerpo calls on G20 leaders to act and says election results show citizens want redistribution of wealth Spain’s economy minister has urged the world’s richest countries to “be brave” and redouble efforts to reach an agreement on a global minimum…

Be brave and impose minimum tax on world’s billionaires, urges Spanish minister

Proud to have contributed to this incredible report on current issues in international tax www.taxobservatory.eu/publication/...

For taxation, the EU Tax Observatory organizes this one in hybrid format: www.parisschoolofeconomics.eu/en/research/...

www.taxobservatory.eu/events/