Julio López-Laborda's research while affiliated with University of Zaragoza and other places
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Publications (65)
This paper uses differences‐in‐differences to analyse the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6 to 8.5%, depending on the line item und...
Tax havens may play a key role in the Profit-Shifting (P-S) activity of Multinational Companies (MNCs), since, among other characteristics, they are the territories with the most beneficial taxes for foreign investors. This article shows that Spanish MNCs facing higher tax rates in non-tax havens, and therefore those that stand to gain the most fro...
Multinationals can escape high Statutory Tax Rates (STRs) by way of Profit-Shifting (P-S) and in this form, reduce the Effective Tax Rate (ETR) they ultimately pay. In this article, we find evidence for Spain consistent with P-S, since the relationship between STRs and ETRs becomes negative for multinationals with characteristics that may facilitat...
In a survey of 1,500 households in Zaragoza (Spain), we found that respondents did not accurately know what the price of water was, and what the characteristics of the water tariff were, how much water they consumed, or how much it cost them; they thought they consumed less water than they actually did, and thought that their consumption level was...
The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel database provided by the Ministry of Public Finance. The...
The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection), and...
This paper theoretically and empirically analyzes how the taxation of financial services under VAT (‘financial VAT’) influences trade openness. The empirical analysis uses data from the OECD and 36 European Union countries for the period 1960–2019. Dynamic panel data techniques are used, concretely the GMM System, and an unbalanced panel is handled...
Tax havens may play a key role in the profit-shifting activity of multinational companies (MNCs), since, among other characteristics, they are the territories with the most beneficial taxes for foreign investors. This paper shows that Spanish MNCs with higher average foreign non-haven tax rates are more likely to invest in tax havens. This outcome...
En este trabajo, incorporamos al Observatorio sobre el reparto de los impuestos y las
prestaciones entre los hogares españoles la estimación del impacto distributivo del gasto público en educación y sanidad, en el período 2013-2017. Como en los anteriores informes, el estudio abarca a los residentes en las diecisiete comunidades autónomas y las ciu...
This article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article c...
Microdata are required to evaluate the distributive impact of the taxation system as a whole (direct and indirect taxes) on individuals or households. However, in European Union countries this information is usually distributed into two separate surveys: the Household Budget Surveys (HBS), including total household expenditure and its composition,...
fedea Las opiniones recogidas en este documento son las de sus autores y no coinciden necesariamente con las de FEDEA. Abstract: A necessary condition for the efficiency gains that the theory of fiscal federalism assigns to decentralization to be effective is that citizens know the costs and benefits of public action. However, surveys show that mos...
This paper theoretically and empirically analyzes the influence on the rate of trade openness of the taxation of financial services under VAT. The empirical analysis is carried out using data from the OECD and 36 European Union countries for the period 1961-2012. Dynamic panel data techniques are used, concretely the GMM System, and an unbalanced p...
This paper reviews the main features of the Spanish model of fiscal federalism and its evolution over the last four decades. It begins by describing the allocation of expenditure responsibilities among the three levels of government in the country: central, regional and local. The allocation of taxes between levels of government is then presented a...
Given the lack of unambiguously constitutional foundations, Spain's Constitutional Court (TC) has being playing a leading role in building the regulatory framework of the Autonomic State. This paper analyses whether this function is sufficient to explain the level of agreement among TC justices when adopting their resolutions, and in particular, on...
En este cuarto Informe del “Observatorio sobre el reparto de los impuestos y las prestaciones monetarias entre los hogares españoles” se estima, para los años 2016 y 2017, el impacto distributivo del sistema fiscal y las prestaciones públicas sobre los hogares españoles, a partir de la información proporcionada por la Encuesta de Presupuestos Famil...
Tras realizar algunas consideraciones teóricas básicas sobre la utilización de incentivos fiscales, este artículo analiza la evidencia empírica existente sobre la eficacia de dichos incentivos como instrumento para contribuir a la fijación o atracción de la población a un territorio. El trabajo concluye que la literatura es todavía tan escasa que n...
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain's inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound samples, the type of DTT and the group of developed and...
The paper empirically test whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift Tax) have had some influence on the decision of the Spanish richest taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel database provided by the Ministry of Public Finance and P...
This paper presents a conceptual framework to analyse the redistributive impact of transfers in the context of a decentralized economy. The framework is illustrated by means of a numerical example that describes an economy with three regions and two levels of government —the central level and the regional level—. With this set up, the paper analyse...
The original version of this article unfortunately contained a mistake. An entry was missing in the explanatory variable. The missing “VAL/CRISIS/CAT” entry. © 2017 Springer Science+Business Media, LLC, part of Springer Nature
This paper applies various probit/logit models to a database constructed by the authors, consisting of rulings by the Spanish Constitutional Court (Tribunal Constitucional, TC) resolving positive conflicts of competence between the central government and the Autonomous Communities from 1981 to 2014. Our goal is to empirically contrast whether the T...
Ante la ausencia de una base constitucional sólida, el Tribunal Constitucional español (TC) ha tenido que asumir un papel protagonista en la construcción normativa del Estado autonómico. En este trabajo se analiza si esa función ha afectado de manera determinante y positiva al grado de acuerdo entre los magistrados del TC en la adopción de sus reso...
The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain’s inward and outward FDI for the period 1993–2013. Estimations produce a positive and statistically significant effect of Treaties for both samples when using a simple binary variable for measuring the effect of the mere existence...
While many methods of taxing financial services on VAT have been developed in recent decades, none are considered definitive. This article proposes a new approach to taxing financial services that has desirable properties and could be applied practically: the “mobile-ratio” method. This method uses a periodically updated ratio to allocate the finan...
El objetivo de este trabajo es analizar cómo se han comportado el consumo y el ahorro de los hogares españoles durante la reciente Gran Recesión. Al no existir para España una encuesta que recoja simultáneamente microdatos sobre la renta, el consumo y el ahorro de una misma muestra de hogares, ha sido necesario realizar una fusión estadística entre...
This paper estimates Spanish Personal Income Tax (IRPF) evasion by income sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod (Econ J 117:327–352, 2007) to the IRPF Taxpayers Panel database published by the Instituto de Estudios Fiscales (Spanish Institute for Fiscal Studies). From the estimates carried out, four conclus...
Based on a model of behavioural response to taxes, and using the Taxpayers Panel of the Institute of Fiscal Studies for the period 1999–2009, we analyse whether the dual nature of the Spanish Personal Income Tax (PIT), reinforced by the reform of the year 2007, has influenced taxpayers’ behaviour, causing them to convert part of their “general inco...
This paper estimates multidimensional poverty in Nicaragua between 2001 and 2009, using
data from the three most recent standard of living surveys that are available (2001, 2005 and
2009), and mainly following the methodology proposed by Alkire and Foster (2007 and 2011).
For that purpose, 10 dimensions and three weighting systems are used: equal-w...
The influence of VAT applied to financial services on the size of the financial sector is analyzed empirically. The authors use data from 36 European Union and OECD countries for the period from 1961 to 2012. Dynamic panel data techniques are used, concretely the GMM System. An unbalanced panel is handled. The results allow the authors to support t...
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using a sample of 1,169 Spanish subsidiaries owned by foreign OECD and EU parent companies and a sample of 317 EU subsidiaries owned by Spanish parent companies, taken from the AMADEUS Database for the period 2005 to 2014, and a simple...
This paper develops a model which integrates the foral or cupo system applied to the Basque Country and Navarre, the common system applied to the other fifteen Spanish autonomous communities and the central government budget. The model shows that the theoretical cupo it generates is nothing more than an indirect form of measuring the equalising tra...
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The purpose of this paper is to evaluate the efficiency cost of transfers. To this end, we develop a model of individual demand decisions about the provision of a regional public good that encompasses a continuum of tax–transfer scenarios to finance regional public expenditure. We assume that individuals have identical quasi-linear preferences defi...
In this paper we estimate Personal Income Tax (IRPF) fraud by sources of income, by applying the
methodology developed by Pissarides and Weber (1989) and adapted by Feldman and Slemrod (2007). With the information provided by the IRPF Filers Panel published by the Instituto de Estudios Fiscales, donations that individuals declare in 2008 are estima...
Using panel data methods, for all the Spanish Autonomous Communities and for the period 1999–2009, the present study estimates the revenue of the casinos in each Autonomous Community on the basis of four variables of interest related to the taxation of gambling in each Community, the taxation in the neighboring Autonomous Communities and the expans...
Este trabajo aplica la metodología iniciada por Pissarides y Weber (1989) -y adaptada por Feldman
y Slemrod (2007)- para estimar el fraude en el IRPF por fuentes de renta, que se basa en la detección de
comportamientos distintos (por ejemplo, en el consumo) por parte de individuos que obtienen una renta de la
misma cuantía pero procedente de distin...
Using a sample of 5962 Spanish households from the Survey of Household Finances (EFF) undertaken by the Bank of Spain, this article describes the structure of their portfolio, and estimates both a Probit model and a Tobit model to test how taxation affects, respectively, the decision to invest in each asset and the relative importance of each asset...
On the basis of the Bank of Spain's Survey of Household Finances for 2005, this article uses probit techniques to estimate how far the personal income tax marginal rate influences the decision of pension plan beneficiaries to opt for payout in the form of a lump sum or a life annuity. In the first place, the article concludes that it is probable sa...
This article analyses the workings of the new Spanish system of intergovernmental transfers, which has been in operation since 2009, and compares its expected effects with those of the model that was in force until 2008. The paper considers the effects of the new model at the base year of application and the growth over time of these effects. On th...
By estimating bivariate panel vector autoregressions, this paper analyses the relationship between the revenue autonomy of Spanish regional governments and the regional growth experienced in Spain during the process of fiscal decentralisation from 1984 to 2008. The key finding is the presence of a significant, but marginal, positive effect of regio...
The aim of this paper is to explain the regulatory activity of the Autonomous Communities (Spanish regional governments) between 1989 and 2001, employing the methodological framework provided by the economic theory of regulation. To this end, a ‘model of regulatory demand’ and a ‘model of regulatory supply’ are specified and estimated for the seven...
The aim of this paper is to undertake a review of the most important literature on the phenomenon of fiscally induced cross-border
shopping. Following the presentation of the principal theoretical models, the study concentrates on applied literature. Firstly,
the elements common to the diverse applications are described, and then, a detailed analys...
The aim of the present paper is to determine whether differences in automotive fuel prices among neighboring Autonomous Communities (i.e. Spanish political-administrative regions) affect the decisions taken by individuals regarding the region in which to purchase fuel. In particular, the intention is to discover if price increases in certain Autono...
The aim of this article is to identify the variables affecting the decision to make contributions to personal pension plans and the amount of such contributions. For this purpose, we specify and estimate a Tobit model for a sample based on the 1995 Personal Income Taxpayers Panel prepared by the Institute of Fiscal Studies (Spanish Ministry of Econ...
This paper is an empirical sequel to our previous theoretical analysis of the relationship between tax decentralisation and economic growth. Taking such theoretical work as a point of departure, we ask whether the process of fiscal decentralisation experienced by the Spanish economy since the early eighties supports our main findings. Following rec...
In this article, we estimate the impact of the Spanish personal income tax, and other variables, on the decision to marry, with the study covering the period 1979 to 2001. There are three aspects that characterize this article: first, it is the first time this topic has been examined in Spain; second, we take into account the whole duration of the...
The aim of this paper is to evaluate the long-term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 198891 income tax reform programme. To that end, we combine time-series techniques with outlier detection methods and the Bai and Perron (1998) test for the endogenous esti...
The aim of this paper is to evaluate the long-term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 1988-91 income tax reform programme. To that end, we combine time-series techniques with outlier detection methods and the Bai and Perron (1998) test for the endogenous esti...
In this paper we develop an analytical framework devoted to compare family size related tax credits and allowances. As a main result, we obtain that, in a social welfare context à la Atkinson and Bourguignon (1987), if tax credits and allowances are compared in an individual context, it could be assured that a progressive income tax with family siz...
This article presents a new type of welfare-improving tax reform model aimed at simultaneously achieving simplification and decentralization of the personal income tax. This model is based on the results of Pfähler and Dardanoni and Lambert and comprises two elements. The first one is the transformation of the income tax into an equal-yield flat ta...
Este trabajo mide la progresión local y efectiva de la imposición sobre la renta, considerando conjuntamente la tributación de las rentas regulares y de las ganancias de capital. El trabajo muestra que, si las ganancias de capital son una función creciente de la renta regular de los individuos, el impuesto agregado puede ser local y efectivamente m...
Citations
... 15 For instance, while Gilg and Barr [77] find women more commited to water conservation, Millock and Nauges [78] find gender not significant. Ibáñez-Rueda et al. [79] find that women follow more conservation practices (making better use of water for preparing food and turning off the tap while brushing teeth), while Barberán et al. [80] do not find gender a significant factor to explain the accuracy of perceptions of the water tariff, consumption, or cost. ...
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... En este bloque, incorporamos las variables relacionadas con el contexto institucional en el que se desenvuelven los magistrados del TC y su comportamiento estratégico, definidas en línea con la literatura (López-Laborda et al., 2019;Garoupa et al., 2021b). Así, recogemos las características personales de los magistrados y las circunstancias relacionadas con el proceso deliberativo que subyace a la interacción entre magistrados (íntimamente ligadas a la colegialidad). ...
... FDI plays an important role in avoiding double taxation of income in the two countries. Double Tax Treaties (DTT) is the main instrument to coordinate international taxation directly or can also be called a bilateral agreement between countries [8]. Also, there is another dilemma that some countries base taxes on the residence or citizenship principle. ...
... The purpose of this study is to examine whether there are mean differences in the performance of tax haven and non-tax haven companies regarding profitability, intangible assets, foreign shareholdings and firm size. Research has shown that profitability is higher in tax haven countries (see Murciego & Laborda, 2017;and Grubert, 2003). Specifically, Murciego and Laborda (2017) and Hines and Rice (1994) observed that companies located in tax havens report extraordinarily high pg124 profit rates on both their real and financial investments in tax havens. ...
... The Financial Gravity (FG) models in strict sense (that is, originally only applied to domestic financial services, without intervening international issues) are first established by Peña (2021b), based on the exogenous models of Lopez-Laborda and Peña (2018) and Peña (2019), providing the similarities and differences, mainly advantages, from other current financial models of banking's working mechanisms. According to the former paper, commercial banks are seen as providers of services, and so, they can be considered as goodproviders as any other non-financial business (Peña, 2019). ...
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... Thus, it is a usual and widely accepted practice among researchers to use total expenditure as a proxy for income [50][51][52]. According to literature, this is the case for the Spanish HBS [53][54][55]. The economic rationale of this assumption is that, for surveys like HBS, consumption better represents the household economic status than income, which is more robustly estimated in other sources, such as, e.g., the Survey of Income and Living Conditions (SILC). ...
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... En concreto, para el año 2015 -último para el que se posee la información necesaria-, la base de datos utilizada procede de la fusión estadística entre la Encuesta de Presupuestos La metodología empleada para llevar a cabo esta fusión se contiene en López-Laborda et al. (2016López-Laborda et al. ( , 2017. De acuerdo con la misma, la estimación del consumo de los hogares a imputar en la ECV se lleva a cabo de forma diferenciada para 43 grupos construidos a partir de la nomenclatura de la EPF, de manera que puedan aplicarse, hasta donde la información disponible lo permite, los diferentes tipos y exenciones de IVA y de los Impuestos Especiales que forman parte de la base de aplicación del IVA, así como los consumos exentos o no sujetos a IVA y sujetos al Impuesto sobre Transmisiones ...
... Those most studied relate to efficiency, as the exemption causes several distortions, mainly due to irrecoverable VAT for businesses. 1 Furthermore, there are other distortions. As far as equity is concerned, and to the extent that financial services are consumed to a greater proportion by wealthier individuals, the exemption increases inequality in income distribution (Huizinga, 2002;López-Laborda and Peña, 2017a). Tax revenue is also affected by the exemption, with no consensus among scholars concerning the impact. ...
Reference: Financial VAT May Improve Trade Openness
... The behavior of the Spanish Constitutional Court in the disputes concerning the con icts between the central State and the regions has been investigated empirically, in order to understand whether the Court acted on behalf of the political power (namely the central government). The results show that the Spanish Constitutional Court did not operate as an 'agent' of the central political power ( Lopez-Laborda et al., 2018). ...
... The inclusion of a dimension of standard of living might be questionable under the capability approach framework. However, as noted by Sen (1984, p. 86), ''living standard can be seen as freedom (positive freedom) of particular types, related to material capabilities"; moreover, there is empirical evidence that suggests that living standard indicators are those that contribute the most to multidimensional poverty, especially in poorer countries and rural areas (Alkire & Santos, 2014;Alkire, Roche, & Vaz, 2017;Dotter & Klasen, 2017;Espinoza-Delgado & López-Laborda, 2017). ...
