Gobierno de España | Ministerio de Hacienda y Administraciones Públicas IEF | Instituto de Estudios Fiscales
Research / Subjects

Subjects 

Dentro de su actividad investigadora el IEF desarrolla actualmente diferentes líneas de investigación que pueden ser agrupadas en torno a los siguientes temas:

1. Research subjects: Public income

Much of the IEF’s research relates to economic analysis, study and consultation on matters relating to public income and its impact on the economic and social system. This activity follows the methodological approach provided by public economics.

Lines of research

Related web links

2. Research Subjects: Public Spending

Another large part of the IEF’s research relates to economic analysis, study and consultation on matters relating to public spending and its impact on the economic and social system. This activity follows the methodological approach provided by public economics.

Lines of research

  • Evaluation of Spending Policies
  • Microsimulation of Spending Policy Reforms
  • Economic Analysis of Spending Policies
  • Budget analysis
  • Evaluation of the efficiency of the public sector
  • Rate of redistribution of Public Spending
  • Funding Public Spending Policies
  • Fiscal federalism: Decentralising spending and funding in territorial tax departments
  • Fiscal federalism: Fiscal balances of the Autonomous Communities
  • Projections of social public spending
  • Impact of budget policies on productivity and growth.

Related research projects

  • Evaluation of spending policy on social provisions to ensure income
  • Evaluation of spending policy on pensions
  • Evaluation of spending policy on healthcare
  • Evaluation of spending policy on protecting dependents
  • Evaluation of spending policy on housing
  • Evaluation of the impact of policies of minimum insertion income
  • Redistributive impact of healthcare spending
  • Analysis of inequality
  • Budget analysis: obtaining the fiscal benefits of VAT
  • Budget analysis: monthly tracking – Public Administrations
  • Budget analysis: Local contracting
  • Budget analysis: Record of the impact of regulations
  • Budget analysis: State and regional budget policy.

Related activities

  • “EUROMOD: A European Tax-Benefit Model”, a project with the collaboration of the I.E.F. as the institution representing Spain, working with researchers and scientists from various European and Spanish universities. EUROMOD is an arithmetical Tax-Benefit model enabling the calculation in comparable terms the effects of taxes on household income and employment incentives, and contributions and social provisions for the population of the EU, and each country. It also lets us evaluate the effects of fiscal policies and provisions for poverty, inequality, incentives and public spending.
  • Public economics courses
  • Courses on the Evaluation of Budget Policies and Programmes
  • Public economics seminars
  • Seminar on Efficiency in the public sector
  • Other Seminars
  • Technical forum on budgeting and public spending
  • Participation in workgroups of the Fiscal and Financial Policy Committee

3. Research Subjects: Fiscal Sociology

The IEF’s research activity, linked to the analysis and study of matters relating to public income and spending, with the methodology of Sociology, has taken the form of the following lines of research:

Lines of research

  • Fiscal Analysis using surveys
    • Fiscal Barometer
    • Opinion polls
    • Qualitative studies
  • Estimation of the costs of meeting tax obligations
  • Household consumption of public goods and services
  • Civic and tax education

Publication of Microdata (Fiscal Barometer)

Related research projects

Related Publications

Related links

4. Research Subjects: Financial and Tax Law

Part of the IEF’s research activity links to analysis and legal advice relating to public income and spending. This activity follows the methodology of the academic discipline of Financial and Tax Law.

Research areas

  • Reform of the European budget and the EU system of resources
  • State aid and community law. The impact on Spain
  • European harmonization, approximation and coordination of the taxation systems of EU member countries.
  • The WTO and taxes.
  • Public finances and financial administration in Latin America
  • International detrimental fiscal competition
  • Fiscal federalism: Financing systems of autonomous communities and local communities
  • Fiscal policy and the economic cycle
  • Housing: The impact of fiscal policy and public spending
  • Taxation and environment
  • Towards a new framework and model of the relationship between Inland Revenue and the taxpayer
  • Control of the new forms of managing public spending 

Related publications

Related activities

5. Research Subjects: Fiscal Policy and Gender

The IEF’s research activity includes a line of research called "Fiscal Policy and Gender" or "Gender and Public Policies".

The Institute of Fiscal Studies is the Spanish government research centre on Inland Revenue. This gives it the flexibility it needs to be a pioneer in many aspects, which are beyond the scope of other departments with fewer resources and more day-to-day pressures. It is also a centre with the capacity to study any of the many subjects relating to public policies, while it can use a range of resources such as research, courses, publications, conferences, etc. Thus the IEF can contribute to enlivening the debate, advancing research and applying the gender perspective to public policies.

Lines of research pdf 68 kb

  • Policies active in the labour market (employment, training and professional promotion)
  • Policies to promote sharing housework between men and women and balancing home and work for everyone.
  • Public service policies and provisions for children’s education and the care of dependents
  • Policies combating poverty and marginalisation
  • The impact of gender on fiscal reform and systems of social protection 
  • Instruments and methods: Evaluation of the impact of gender on public policies
    • Elements determining gender impact: mainstreaming
    • Public budgets with a gender perspective
    • Evaluation of programmes and production of suitable statistics for measuring gender impact

Actividades relacionadas pdf 23 kb

Asesoramiento: grupos de trabajo y comisiones

  • Comisión LGT-Derecho comunitario: Se trata de una Comisión de estudios propia del IEF, para posible adaptación del Derecho tributario al comunitario
  • Fiscalidad ambiental: Es otra Comisión constituida en el propio IEF, con motivo de la tramitación del anteproyecto de Ley de Economía Sostenible.
  • Observatorio del delito fiscal: Se trata de un observatorio constituido en la Agencia Tributaria (AEAT).
  • Definición del sector artesano en España: Grupo de trabajo constituido por la Dirección General de la Pequeña y Mediana Empresa (DGPYME).
  • Comisión para elaborar el informe de impacto de género para los Presupeustos Generales del Estado.
  • Comisión de Administración Electrónica: Dentro del IEF se coordinaron las actuaciones en materia de Administración Electrónica.

Publicaciones relacionadas pdf 9 kb

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INSTITUTO DE ESTUDIOS FISCALES

Avda. Cardenal Herrera Oria, 378 28035 - MADRID

Tel. 91 339 88 00 | informacion@ief.minhap.es