Understanding the design and economic impact of tax and transfer systems is at the core of research in economics. There is a very broad set of topics that fall within this line of research, such as the impact of taxes and transfers on the behavior of individuals, households and firms, fiscal federalism, redistribution and inequality, and tax evasion. In this special issue on taxes and transfers, several relevant questions regarding these topics are addressed. The papers included in this special issue are aimed at improving our understanding of themicroeconomic andmacroeconomic implications of different taxes and transfers using state of the art methods. It is challenging to quantify the impact of taxes and transfers on households’ and firms’ decisions. Sometimes, the introduction of a particular policy provides a natural experiment that economists can use to measure how individuals’ decisions are affected. Ayuso, Jimeno, and Villanueva (2019) examine the incidence on household consumption of the introduction of tax incentives to retirement savings. They show that the overall amount of new saving in response to tax incentives is limited. However, savings’ responses are very heterogeneous across age groups, with the largest decrease in consumption expenditure found for households between 46 and 55 years of age. With a similar approach, De la Rica and Gorjón (2019) assess whether a minimum income scheme (MIS) in the Basque Country delays entry into employment for recipients and the extent to which active policies for recipients are effective. Using administrative data of the universe of individuals registered in the public employment service, they find that the minimum income scheme does not delay entry into employment, although the impact differs from one demographic group to another. Furthermore, active labor market policies, in particular training, have a strong positive impact on finding a new job. In another paper, Almunia and Lopez-Rodriguez (2019) study how taxable income responds to changes in marginal tax rates, using as the main source of identifying variation in three large reforms to the Spanish personal income tax implemented in the period 1999–2014. Themost reliable estimates of the elasticity

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关于税收和转移的特殊问题的介绍

了解税收和转移支付系统的设计及其经济影响是经济学研究的核心。在这一研究领域中存在非常广泛的主题，例如税收和转移对个人，家庭和公司行为的影响，财政联邦制，再分配和不平等以及逃税。在本期《税收与转移》特刊中，讨论了与这些主题相关的几个相关问题。本期特刊中的论文旨在提高我们对使用最新方法对不同税收和转移支付的微观经济和宏观经济影响的理解。量化税收和转移支付对家庭和企业决策的影响具有挑战性。有时，一项特定政策的推出提供了自然的实验，经济学家可以用它来衡量个人决策受到的影响。Ayuso，Jimeno和Villanueva（2019）研究了对退休储蓄实行税收优惠的家庭消费发生率。他们表明，为响应税收优惠，新储蓄的总量是有限的。但是，储蓄的反应在各个年龄段之间是非常不同的，在46至55岁的家庭中，消费支出的减少幅度最大。通过类似的方法，De la Rica和Gorjón（2019）评估了巴斯克地区的最低收入计划（MIS）是否延迟了接受者的就业以及接受者积极政策的有效程度。他们使用在公共就业服务机构中注册的个人整体的行政数据，发现最低收入计划不会延迟就业，尽管一个人口群体的影响有所不同。此外，积极的劳动力市场政策，特别是培训，对找到新工作有很大的积极影响。在另一篇论文中，Almunia和Lopez-Rodriguez（2019）研究了应税收入如何应对边际税率的变化，将其作为识别1999-2014年间对西班牙个人所得税进行的三项重大改革差异的主要来源。最可靠的弹性估算 此外，积极的劳动力市场政策，特别是培训，对找到新工作有很大的积极影响。在另一篇论文中，Almunia和Lopez-Rodriguez（2019）研究了应税收入如何应对边际税率的变化，将其作为识别1999-2014年间对西班牙个人所得税进行的三项重大改革差异的主要来源。最可靠的弹性估算 此外，积极的劳动力市场政策，特别是培训，对找到新工作有很大的积极影响。在另一篇论文中，Almunia和Lopez-Rodriguez（2019）研究了应税收入如何应对边际税率的变化，将其作为识别1999-2014年间对西班牙个人所得税进行的三项重大改革差异的主要来源。最可靠的弹性估算