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The new Spanish University Law: Economic and Fiscal Impact

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This paper simulates the potential economic and fiscal impacts of the new Spanish University Law. Based on its expected positive effects over the production factors (labour and human and technological capital) due to increases in the number of scholarships and dual mentions and higher R&D investment, among the main ones, we estimate its impact on Spanish GDP in 2018. Additionally, we estimate the fiscal return in terms of Social Security contributions and Personal Income Tax. The paper presents, as well, some concerns related to the political and fiscal implementation of the Law at the national and regional levels.  

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(c) Instituto de Estudios Fiscales, 2024

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Articles publicats en revistes  (Econometria, Estadística i Economia Aplicada)

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The new Spanish University Law: Economic and Fiscal Impact