Fiscal & Taxation Publications

June 1, 2017

Platform for Debate

Platform businesses bring together distinct but interdependent sets of users in such a way as to improve the welfare of each side of the market. Their central value proposition is the reduction of transaction costs, which increases the number of viable exchanges in the market.
June 1, 2017

Spanish Tax Freedom Day

In 2017, the average Spaniard will have worked 178 days in order to fulfill their tax obligations. In other words, Tax Freedom Day, calculated annually by Think Tank Civismo, takes place on 28 June, one day ahead of last year’s.
June 1, 2017

Is the Spanish Job Creation Model Fragile? The Case of Tourism

The situation on the Spanish labour market is being debated by specialists and policy makers with respect to two central questions: on the one hand, the type of employment that is being generated following the crisis and, on the other hand, the medium-to-long term sustainability of this job creation.
May 1, 2017

Superindex

According to the latest IBL Super Index, the degree of internal divergence within Eurozone countries keeps increasing. This means that the gap between Eurozone periphery countries, such as – for example – Italy, and other comparable countries in the European Union is widening.
February 1, 2017

Getting the State Out of Pre-school & Childcare

Decisions on childcare arrangements were largely a private matter until the 1990s. A political consensus has since arisen that government action is needed to raise the quality of provision, to make it more affordable and to support parental labour market attachment.