Anàlisis de Sistemes Impositius

Anàlisi de Sistemes Impositius

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[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

[2015] Optimal income tax enforcement under prospect theory

Amedeo Piolatto, Gwenola Trotin
Article

Journal of Public Economic Theory, forthcoming

[2015] Itemised deductions: a device to reduce tax evasion

Amedeo Piolatto
Article

German Economic Review, 16, 4, 422-438, 2015
 

[2015] Empirical evidence on horizontal competition in tax enforcement

José M. Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori
Article

International Tax and Public Finance, 22, 5, 834-860, 2015

[2015/31]: Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001) (5.95 MB)

Sara Torregrosa
Working Paper

[2015/28]: Market structure, the functional form of demand and the sensitivity of the vertical reaction function (1.40 MB)

Agustin Redonda
Working Paper

[2015/27]: Capital taxation and imperfect competition: ACE vs. CBIT (1.46 MB)

Kurt R. Brekke, Armando J. Garcia Pires, Dirk Schindler, Guttorm Schjelderup
Working Paper

[2015/26]: Commodity taxation and regulatory competition (2.18 MB)

Simone Moriconi, Pierre M. Picard, Skerdilajda Zanaj
Working Paper

[2015/13]: Tax administration and tax systems (1.61 MB)

Joel Slemrod
Working Paper

[2015/09]: Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque Country (1.65 MB)

Luca Salvadori
Working Paper

[2015/07]: Empirical evidence on tax cooperation between sub-central administrations (1.71 MB)

José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori
Working Paper

[2015/02]: Optimality and distortionary lobbying: regulating tobacco consumption (2.01 MB)

Luca Colombo, Umberto Galmarini
Working Paper

[2014] US excise tax horizontal interdependence: yardstick vs. tax competition

Alejandro Esteller-Moré, Leonzio Rizzo
Article

The Annals of Regional Science, 52, 3, 711-737, 2014

[2014] The runaway taxpayer. Or: is prior tax notice effective against scofflaws?

Umberto Galmarini, Simone Pellegrino, Massimiliano Piacenza, Gilberto Turati
Article

International Tax and Public Finance, 21, 468-497, 2014

[2014] Taxation of unhealthy consumption of food and drinks: an updated literature review

Guillem López-Casasnovas, Joan Gil, Toni Mora
Article

Hacienda Pública Española, 207, 4, 117-138, 2014

[2014] Tax autonomy, lobbying, and welfare

Sandro Brusco, Luca Colombo, Umberto Galmarini
Article

Social Choice and Welfare, 42, 4, 977-1006, 2014

[2014] Business taxes and the electoral cycle

Dirk Foremny, Nadine Riedel
Article

Journal of Public Economics, 115, 48-61, 2014

[2014/033]: Is income redistribution a form of insurance, a public good or both? (1.04 MB)

Peter Backus, Alejandro Esteller-Moré
Working Paper

[2014/009]: Itemised deductions: a device to reduce tax evasion (1.32 MB)

Amedeo Piolatto
Working Paper

[2014/008]: A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990 (2.39 MB)

Sara Torregrosa Hetland
Working Paper

[2014/005]: Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning (1.52 MB)

José Mª Durán-Cabré, Alejandro Esteller-Moré
Working Paper

[2014/003]: Prospect theory and tax evasion: A reconsideration of the Yitzhaki puzzle (758.84 kB)

Amedeo Piolatto, Matthew D. Rablen
Working Paper

[2012] Fiscal transparency: (Why) does your local government respond?

Alejandro Esteller-Moré, José Polo
Article

Public Management Review, 14, 8, 2012

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