La disponibilidad de una base de datos en el ámbito de empresa que sea representativa del sector productivo de una economía a escala agregada es una condición necesaria para realizar tanto análisis de política económica como investigación económica fiables en múltiples áreas. En este...

Este documento investiga los efectos de supervisar los rastros de información generados por las actividades de las empresas con el objetivo de mejorar el cumplimiento de sus obligaciones tributarias. A partir de la variación cuasiexperimental proporcionada por la Unidad de Grandes...

En este artículo utilizamos variación geográfica plausiblemente exógena en la reducción de la demanda interna causada por la Gran Recesión en España para documentar la existencia de una robusta relación causal negativa a nivel de empresa entre cambios provocados por la demanda en las...

En este artículo se estudia cómo reacciona la renta gravable de los contribuyentes españoles ante cambios en los tipos marginales del IRPF, utilizando como principal fuente de identifi cación la variación proporcionada por tres grandes reformas del impuesto introducidas a lo largo del...

We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999-2014. The most reliable estimates of the elasticity of taxable income (ETI) with respect to...

This paper estimates the tax-price elasticity of giving using UK administrative tax return data, exploiting variation from a large tax reform. We estimate both the intensive and extensive-margin elasticity, using a novel instrumental variables strategy. Then, we derive new conditions to evaluate...

This paper analyzes the gender distribution of research fields in economics based on a new dataset of almost 1,900 researchers affiliated to top-50 economics departments in 2005, as ranked by Econphd.net website. We document that women are unevenly distributed across fields and test some...

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....

University students have been particularly affected by the COVID-19 pandemic. We present results from the first wave of the Global COVID-19 Student Survey, which was administered at 28 universities in the United States, Spain, Australia, Sweden, Austria, Italy, and Mexico between April and...

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....