Dimensions of households
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Thematics
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The redistributive effects of special taxes
The aim of excise duties is to reduce the negative impact on society of specific consumption, such as fuels, tobacco or alcohol. Like all taxes, they also share the function of collection. This report shows that they are regressive in their current design, given that
they account for a significantly igher percentage of income from poor rather than rich households. It also presents the design of possible reforms that would help to increase their redistributive impact.
Chapter
The redistributive effects of wealth tax
Does a wealth tax help to reduce inequality when it comes to distributing wealth? This report shows that Spain’s wealth tax displays major shortcomings that limit its collection and redistributive impact. This impact could be strengthened without losing its collection capacity through possible reforms and a simpler, more neutral structure.
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Is there a motherhood penalty for promotion at work?
Are mothers at a disadvantage when being considered for promotion at work? This study shows that they are not, providing that they have not taken options such as flexible or reduced working hours or teleworking.