Esteller Moré, Alejandro - Resultats de la cerca - Dipòsit Digital de Documents de la UAB

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Resultats globals: 4 registres trobats en 0.02 segons.
Articles, 2 registres trobats Documents de recerca, 2 registres trobats

Articles	2 registres trobats

20 p, 616.5 KB

Cyclical Tax Enforcement / Durán-Cabré, José-Maria (Universitat de Barcelona) ; Esteller Moré, Alejandro (Universitat de Barcelona)
We wonder whether tax enforcement varies along the economic cycle and aim at answering that question from a positive perspective by means of survey data for the Spanish case (1994-2015). According to a fiscal capacity argument, tax enforcement might be stronger in times of crisis (counter-cyclical), but if the tax administration prioritizes taxpayers' welfare over public revenue, enforcement might be slacker (procyclical). [...]
2020 - DOI (Digital Object Identifier)

10.1111/ecin.12902
Economic inquiry, Vol. 58 Núm. 4 (2020) , p. 1874-1893

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19 p, 1.4 MB

The tax gap as a public management instrument : application to wealth taxes / Salvadori, Luca (University of Exeter Business School) ; Durán Cabré, José María (Universitat de Barcelona) ; Esteller Moré, Alejandro (Universitat de Barcelona) ; Mas-Montserrat, Mariona (Universitat de Barcelona)
Purpose The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. [...]
2019 - DOI (Digital Object Identifier)

10.1108/aea-09-2019-0028
Applied Economic Analysis, Vol. 27 Núm. 81 (2019) , p. 207-225

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Documents de recerca	2 registres trobats

39 p, 882.2 KB

Taxing high-income earners : tax avoidance and mobility / Esteller Moré, Alejandro (Universitat de Barcelona) ; Piolatto, Amedeo (Universitat de Barcelona) ; Rablen, Matthew D. (University of Sheffield. Department of Economics) ; Xarxa de Referència en Economia Aplicada (XREAP)
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations by around 1. [...]
Xarxa de Referència en Economia Aplicada (XREAP) 2017 (XREAP ; 2017/06) - DOI (Digital Object Identifier)

10.4324/9781315673745-20

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78 p, 1.3 MB

An empirical analysis of wealth taxation : equity vs.tax compliance / Durán Cabré, José María (Universitat de Barcelona) ; Esteller Moré, Alejandro (Universitat de Barcelona) ; Xarxa de Referència en Economia Aplicada (XREAP)
Capital taxation is currently under debate, basically due to problems of administrative control and proper assessment of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in five OECD countries, being Spain one of them. [...]
La imposición sobre el capital es un tema actual de debate, básicamente debido a los problemas de control administrativo y de la correcta valoración de los activos gravados. Ambos problemas son analizados centrándonos en el impuesto sobre el patrimonio (IP), el cual solo se aplica en cinco países de la OCDE, siendo España uno de ellos. [...]
Xarxa de Referència en Economia Aplicada (XREAP) 2007 (XREAP ; 2007-03)

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