Tax and Public Finance Law Research Group

Tax and Public Finance

The Tax and Public Finance Law Research Group, in the Department of Law at the Pompeu Fabra University, investigates public revenues and public spending, i.e. both sides of the Government budget, from a legal perspective. On the revenues end, the Department has analysed various topics, including: constitutional principles of taxation (2005-2013); exchange of information on tax matters (2005); tax procedures and tax litigation (2006-2009); real estate taxation (2004-2010); the autonomous communities financing system (2009-2012); and local financing (2000-present). From the public spending perspective, the studies have focused on the financing of public services through alternative mechanisms - for example, public private partnerships - and the impact of these instruments on the levels of public deficit and debt (2009-2013).

Currently, the research specifically addresses the issue of financing public health services delivery. The regulation of the provision and financing of health care services is a key aspect of public policies. Different factors, especially the economic crisis and the limits on public spending introduced by the European rules onbudget stability, are conditioning the ways in which health care services are delivered. In order to mitigate these effects and ensure the universal provision of health care services, a redefinition of the mechanisms of health care financing would be advisable. With this aim in mind, the research group is now investigating topics such as: the reform of health systems and tax measures; PPP and health services delivery; classification of public hospitals on a European System of Accounts (ESA) basis; copayments; or regional financing model for the healthcare systems.

 

Member researchers: Pierre-Gerlier Forest, Ana Belén Macho, Ester Marco.

 

Selected papers and forthcoming publications:

Agulló, A. (Dir.); Marco, E. (Ed.). (2016). "Disciplina presupuestaria, colaboración público-privada y gasto público" Ed. Tirant lo Blanch (Forthcoming).

Marco, E. (2016). "El concepto europeo de deuda pública", Ed. Congreso de los Diputados (Forthcoming).

Macho, A.B.; Marco, E. (2016). "La clasificación sectorial de las entidades sanitarias en aplicación del Sistema Europeo de Cuentas SEC-2010" (Forthcoming).

Agulló, A. (2014). "Tasas y Autonomías. Estudios sobre el sistema tributario actual y la situación financiera del sector público", Ed. Instituto de Estudios Fiscales: pp. 1167-1180.

Agulló, A. (2014). "La tasa del euro por receta. Controversia competencial y régimen jurídico", La distribución del poder financiero en España, Ed. Marcial Pons: pp. 349-367.

Macho, A.B.; Marco, E. (2014). "El impacto de las colaboraciones público-privadas en los niveles de déficit y deuda públicos: análisis de los criterios de Eurostat", Revista de Administración Pública, 194: pp. 437-474.

Macho, A.B.; Marco, E. (2013). "Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany", Ed. Consorci de Salut i Social de Catalunya, 90 pp.

 

For further information see the website of Grup de Recerca  en Dret Financer i Tributari.