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Durán, José María Rizzo, Leonzio Salvadori, Luca Solé-Ollé, Albert Galmarini, Umberto Piolatto, Amedeo Rablen, Matthew D. Secomandi, Riccardo Mas-Montserrat, Mariona Backus, Peter Espasa, Marta Duran-Cabré, José Ma Poniatowski, Grzegorz Bonch-Osmolovskiy, Mikhail Śmietanka, Adam Jorba Jiménez, Jonathan Jorba-Giménez, Jonatan Cnossen, Sijbren Polo Otero, José Mora, Toni Djankov, Simeon Mas Montserrat, Mariona Shleifer, Andrei Ramalho, Rita McLiesh, Caralee Ganser, Tim Montolio, Daniel Vázquez-Grenno, Javier Eres-García, Montserrat All co-authors income gap spain spanien evidence taxes finanzbeziehungen earners einkommensteuer empirical regional percent steuerwettbewerb steuervermeidung fiscal information federal theoretical finanzverwaltung responses spanish analysis research steuereinnahmen avoidance increase steuermoral steuerpolitik vermögensteuer administration study public redistribution competition rate government terms results revenue data reports redistributive insurance vertical interdependence
Composed vat gap tax avoidance fiscal relations income earners income tax tax competition fiscal administration wealth tax tax compliance tax revenue taxation income theoretical empirical vat revenue tax policy wealth distribution tax reform taxing income earners tax avoidance mobility gap eu member states empirical evidence interdependence evidence tax rate eur billion optimal taxation neue politische Ökonomie public choice technical efficiency wealth taxes study reports eu member tax professionals significant positive research taxation terms vat gravity model tax effects corporate income tax intergovernmental transfers state tax externer effekt survey data tax administration reports vat spain tax tax gap sobre la sub central redistribution form insurance public spanish tax vertical tax excise tax vertical income tax externalities externalities fiscal fiscal interdependence tax setting personal income earners importance importance country country subject subject considerable considerable recent recent academic academic research research income earners contribute contribute substantial substantial amounts amounts tax tax generate positive spillovers spillovers highly highly mobile mobile increase increase marginal marginal income increases migrations review research existing theoretical potential future tax liability tax revenues eu ms gap share total tax regional governments
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The information on the author is retrieved from: Entity Facts (by DNB = German National Library data service), DBPedia and Wikidata
Alejandro Esteller-Moré Dr. Alternative spellings: Alejandro Esteller-Moré Alejandro Esteller Moré Álex Esteller-Moré B: 1972
Profession Economist
Affiliations Universidad de Barcelona Instituto de Economía (Barcelona)
Q93370908
Publishing years Series IEB working paper (9) Document de treball de l'IEB (8) Documento de trabajo / Fundación de las Cajas de Ahorros (6) Study and reports on the VAT gap in the EU-28 member states : ... final report (2) XREAP WP (1) Quaderno DEM : quaderni DEM (1) IEB Working Paper N (1) IEB Working Paper N. 2017/06 (1) IFS working paper (1) IEB Working Paper N. 2014/33 (1) IEB Working Paper N. 2014/5 (1) Economics discussion paper series : EDP (1) ZEW discussion papers (1) Discussion paper (1) Documents de treball de la Divisió de Ciències Jurídiques, Econòmiques i Socials / Col-leccio d'economia / Universitat de Barcelona (1) 
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