Federalisme Fiscal

TAX SYSTEMS ANALYSIS

Objetives

 

The IEB research program in Tax systems analysis aims at promoting high quality research in the field of taxation, taking into account not only the traditional approach to optimal taxation, but also administrative issues and the decentralization or globalization context. The ultimate aim of the program is to generate socially useful knowledge in this field. Special emphasis is put on empirical research, and on the analysis of the Spanish Tax System. It is run by the researcher Alejandro Esteller.

 

Research topics

 


 
 

Publications

  
[2017/06]: Taxing high-income earners: tax avoidance and mobility
Alejandro Esteller, Amedeo Piollato, Matthew D. Rablen
Working Paper
pdf

[2015] Policy outcome of single and double ballot elections
Massimiliano Ferrares, Leonzio Rizzo, Alberto Zanardi
Article

 International Tax and Public Finance, 22 (6), 977-998, 2015


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