Inter-University Research Group
on Public Finance and Tax Law

This Research Group was created in 1992, headed by Prof. Antonia Agulló, and is made up of research professors from several Catalan public universities who specialise in Public Finance and Tax Law.

About the Group

The Inter-University Research Group on Public Finance and Tax Law (IDEF) was created in 1992, under the supervision of Prof. Antonia Agulló, and has been recognised as a Consolidated Research Group uninterruptedly since 1999. The Group is made up of research professors from various Catalan public universities (UPF, UdG, UdLl) who specialise in Public Finance and Tax Law.

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Research areas

Budget and government expenditure law; financing and sustainability of essential public services; Local finance; taxation of the ecological transition; transformation of the EU public finance and tax system.

Budget and government expenditure law

Budgetary stability and financial sustainability; public debt; public-private partnerships as a financing alternative for public works and services; European System of Accounts; transparency and control of government expenditure.

Funding of essential public services, sustainability and territory

Financing and sustainability of public health services; water and electricity supply services. Pay per user; fees; public prices and contributions for public purposes. Regional and local finance. Ecological transition financing (energy and waste).

Transformation of the EU public finance and tax system

Financing the Multiannual Financial Framework and Next Generation EU funds. Recovery Plan financing. European public debt. Modification of the own resources system and creation of new European taxes. Analysis of tax reforms in the EU.

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Unitat de Coordinació

Acadèmica de Dret

Ramon Trias Fargas, 25-27

08005 Barcelona