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Study and Reports on the VAT Gap in the EU-28 Member States : 2019 Final Report
Poniatowski, Grzegorz - 2019
Persistent link: https://www.econbiz.de/10012857857
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The role of tax system complexity on foreign direct investment
Esteller-Moré, Alejandro; Rizzo, Leonzio; Secomandi, … - In: Applied economics 53 (2021) 45, pp. 5208-5220
Persistent link: https://www.econbiz.de/10012609932
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A quantitative assessment of the net wealth tax : the Spanish experience
Durán, José María; Esteller-Moré, Alejandro - In: CESifo economic studies : a joint initiative of the … 67 (2021) 4, pp. 488-510
Persistent link: https://www.econbiz.de/10012694307
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Empirical evidence on horizontal competition in tax enforcement
Durán, José María; Esteller-Moré, Alejandro; … - 2012
Persistent link: https://www.econbiz.de/10010206612
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The heterogenous impact of taxation on FDI : a note on Djankov et al. (2010)
Esteller-Moré, Alejandro; Rizzo, Leonzio; Secomandi, … - In: Economics letters 186 (2020), pp. 1-5
Persistent link: https://www.econbiz.de/10012500399
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The tax gap as a public management instrument: application to wealth taxes
Durán, José María; Esteller-Moré, Alejandro; … - In: Applied economic analysis : AEA 27 (2019) 81, pp. 207-225
Persistent link: https://www.econbiz.de/10012305749
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Analyzing judicial courts' performance : inefficiency vs. congestion
Espasa, Marta; Esteller-Moré, Alejandro - In: Revista de economía aplicada : publicación cuatrimestral 23 (2015) 69, pp. 61-82
Persistent link: https://www.econbiz.de/10011590588
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Behavioural responses to the (re)introduction of wealth taxes : evidence from Spain
Durán, José María; Esteller-Moré, Alejandro; … - 2019
Persistent link: https://www.econbiz.de/10012027540
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Study and reports on the VAT gap in the EU-28 member states ; 2018
Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2018
In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made...
Persistent link: https://www.econbiz.de/10011964233
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The long-run redistributive power of the net wealth tax
Durán, José María; Esteller-Moré, Alejandro - 2019
Persistent link: https://www.econbiz.de/10012208916