Alejandro Esteller-More

University of Barcelona

Gran Via de les Corts Catalanes, 585

Barcelona, 08007

Spain

SCHOLARLY PAPERS

9

DOWNLOADS

528

SSRN CITATIONS
Rank 19,510

SSRN RANKINGS

Top 19,510

in Total Papers Citations

49

CROSSREF CITATIONS

4

Scholarly Papers (9)

1.

An Empirical Analysis of Wealth Taxation: Equity vs.Tax Compliance

XREAP Working Paper No. 2007-3
Number of pages: 78 Posted: 25 May 2011
José Ma. Duran-Cabré and Alejandro Esteller-More
University of Barcelona and University of Barcelona
Downloads 104 (310,182)
Citation 1

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Wealth tax, wealth distribution, tax compliance

2.

La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza (The Tax Gap: A Study and Application on Wealth Taxes)

IEB Working Paper N. 2018/15
Number of pages: 41 Posted: 04 Dec 2018
University of Barcelona, University of Barcelona, University of Barcelona and University of Barcelona - Institut d'Economia de Barcelona (IEB)
Downloads 101 (316,393)

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tax gap, tax administration, brecha fiscal, administración tributaria

3.

Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report

Number of pages: 87 Posted: 26 Oct 2018
CASE - Center for Social and Economic Research, CASE - Center for Social and Economic Research, University of Barcelona, University of Barcelona and Independent
Downloads 90 (340,525)
Citation 9

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consumption taxation, VAT, tax fraud, tax evasion, tax avoidance, tax gap, tax non-compliance, policy gap

4.

Taxing High-Income Earners: Tax Avoidance and Mobility

IEB Working Paper N. 2017/06
Number of pages: 32 Posted: 10 Mar 2017 Last Revised: 11 Nov 2017
Alejandro Esteller-More, Amedeo Piolatto and Matthew D. Rablen
University of Barcelona, Autonomous University of Barcelona and University of Sheffield - Department of Economics
Downloads 72 (388,110)
Citation 2

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High-income earners, mobility, tax avoidance

5.

Is Income Redistribution a Form of Insurance, a Public Good or Both?

IEB Working Paper N. 2014/33
Number of pages: 41 Posted: 09 Dec 2014
Peter Backus and Alejandro Esteller-More
University of Warwick and University of Barcelona
Downloads 72 (388,110)
Citation 47

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Redistribution, Preference formation, Public goods

6.

Tax Professionals' View of the Spanish Tax System: Efficiency, Equity and Tax Planning

IEB Working Paper N. 2014/5
Number of pages: 29 Posted: 19 Mar 2014
Alejandro Esteller-More and José Ma. Duran-Cabré
University of Barcelona and University of Barcelona
Downloads 50 (463,743)

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Tax reform, efficiency, equity, tax avoidance

7.

Fiscal Equalization Under Political Pressures

IEB Working Paper N. 2015/21
Number of pages: 37 Posted: 25 Sep 2015
Alejandro Esteller-More, Umberto Galmarini and Leonzio Rizzo
University of Barcelona, University of Insubria and University of Ferrara - Faculty of Economics
Downloads 21 (614,250)
Citation 1

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Fiscal-capacity equalization-grants, inter-regional redistribution, tax competition, equity-efficiency tradeoff, special interest groups, lobbying

8.

Empirical Evidence on Tax Cooperation Between Sub-Central Administrations

IEB Working Paper N. 2015/07
Number of pages: 28 Posted: 20 Mar 2015
José Ma. Duran-Cabré, Alejandro Esteller-More and Luca Salvadori
University of Barcelona, University of Barcelona and University of Barcelona - Institut d'Economia de Barcelona (IEB)
Downloads 17 (641,825)
Citation 1

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Tax information sharing, reciprocity, fiscal federalism

9.

Is Decentralization Really Welfare Enhancing? Empirical Evidence from Survey Data (1994‐2011)

Kyklos, Vol. 70, Issue 2, pp. 189-219, 2017
Number of pages: 31 Posted: 12 Apr 2017
Marta Espasa, Alejandro Esteller-More and Toni Mora
University of Barcelona, University of Barcelona and Universitat Internacional de Catalunya
Downloads 1 (769,626)
Citation 2
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