Individuals in low-income households are increasingly more likely to have no wealth or have debt. Between 2002 and 2017, the share of individuals living in households that had debt increased from 3% to 9%.

What personal factors determine the decision to evade taxes? This article shows that over half of the Spanish population shows little inclination towards fraud.

Things are becoming increasingly difficult for tax evaders, with the new big data and artificial intelligence techniques that detect hidden wealth, the abuse of aggressive tax engineering and money laundering.

People have important misperceptions regarding the level of taxes that they pay. Does knowing more change what we think about redistribution?

The aim of excise duties is to reduce the negative impact on society of specific consumption, such as fuels or tobacco. This report shows that they are regressive in their current design.

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. 

We analyse possible reforms, considered in a pre-covid-19 scenario, for improving the welfare state in Spain and its redistributive capacity in relation to the European average.

One of the risks of the pandemic is an increase in child poverty. We analyse the effectiveness of redistributive polices (pre-covid-19) whose aim is to protect vulnerable households with children.

The situation in the coming months forces us to reflect on our society's (pre-covid-19) redistributive capacity. Spain is one of the EU countries with the greatest income inequality.