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Alejandro Esteller-Moré

Personal Details

First Name:Alejandro
Middle Name:
Last Name:Esteller-Moré
Suffix:
RePEc Short-ID:pes8
http://www.eco.ub.es/~esteller/alex.htm
Dpt. d'Hisenda Pública Facultat de Ciències Econòmiques Universitat de Barcelona Av. Diagonal, 690, T. 4, Pl. 2 08034-Barcelona
0034934021812

Affiliation

(in no particular order)

Facultat d'Economia i Empresa (Faculty of Economics and Business)
Universitat de Barcelona (University of Barcelona)

Barcelona, Spain
http://www.ub.es/economiaempresa/

+34 93 402 43 13cazza

Diagonal 690-696, 08034 Barcelona
RePEc:edi:feubaes (more details at EDIRC)

Institut d'Economia de Barcelona (IEB) (Barcelona Institute of Economics)
Facultat d'Economia i Empresa (Faculty of Economics and Business)
Universitat de Barcelona (University of Barcelona)

Barcelona, Spain
http://www.ieb.ub.edu/

93 403 46 46
93 403 98 32
Carrer del Tinent Coronel Valenzuela 1-11, 08034 Barcelona
RePEc:edi:iebubes (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Peter Backus & Alejandro Esteller-Moré, 2013. "What drives demand for redistribution? An empirical analysis of other-regarding and self-insurance motives," The School of Economics Discussion Paper Series 1325, Economics, The University of Manchester.
  2. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
  3. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
  4. Alejandro Esteller-Moré & Leonzio Rizzo, 2010. "Politics or mobility? Evidence from us excise taxation," Working Papers 2010/3, Institut d'Economia de Barcelona (IEB).
  5. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2010. "Should tax bases overlap in a federation with lobbying?," Working Papers 2010/8, Institut d'Economia de Barcelona (IEB).
  6. Alejandro Esteller-Moré & Leonzio Rizzo, 2009. "(Uncontrolled) Aggregate shocks or vertical tax interdependence? Evidence from gasoline and cigarettes," Working Papers 2009/24, Institut d'Economia de Barcelona (IEB).
  7. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers 2007/1, Institut d'Economia de Barcelona (IEB).
  8. Alejandro Esteller & Albert Solé, 2005. "Does decentralization improve the efficiency in the allocation of public investment? Evidence from Spain," Working Papers 2005/5, Institut d'Economia de Barcelona (IEB).
  9. Antoni Castells & Alejandro Esteller & Maite Vilalta, 2004. "Full Characterisation of the Political Economy of Fiscal Adjustment: Evidence from Spanish Municipalities," Working Papers 2004/3, Institut d'Economia de Barcelona (IEB).
  10. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, University Library of Munich, Germany.
  11. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, University Library of Munich, Germany.
  12. Alejandro Esteller More, 2003. "Is there a connection between the tax administration and the political power?," Working Papers in Economics 100, Universitat de Barcelona. Espai de Recerca en Economia.
  13. Antoni Castells & Alejandro Esteller-Moré & Maite Vilalta, 2003. "Tax Capacity Disparities and Fiscal Equalization: The Case of Spanish Local Governments," Public Economics 0310006, University Library of Munich, Germany.
  14. Alejandro Esteller & Albert Solé, 2001. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," Working Papers 2001/9, Institut d'Economia de Barcelona (IEB).
  15. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
  16. Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  17. Alejandro Esteller More, 1998. "A model of regional equalisation transfers under asymmetric information with reference to the spanish regional financing system," Working Papers in Economics 26, Universitat de Barcelona. Espai de Recerca en Economia.
  18. Alejandro Esteller & Jorge Navas & Pilar Sorribas, "undated". "Las Cestas Autonómicas," Working Papers 1-02 Classification-JEL :, Instituto de Estudios Fiscales.
  19. José María Durán & Alejandro Esteller, "undated". "El EJERCICIO DE LA CAPACIDAD NORMATIVA DE LAS CCAA EN LOS TRIBUTOS CEDIDOS: UNA PRIMERA EVALUACIÓN A TRAVÉS DE LOS TIPOS IMPOSITIVOS EFECTIVOS EN EL IRPF(*)," Working Papers 20-04 Classification-JEL , Instituto de Estudios Fiscales.

Articles

  1. Alejandro Esteller-Moré, 2013. "Trust in the justice administration: is it dependent on the economic cycle and on decentralization?," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 31(3), pages 506-521, June.
  2. Esteller-Moré, Alejandro & Galmarini, Umberto & Rizzo, Leonzio, 2012. "Vertical tax competition and consumption externalities in a federation with lobbying," Journal of Public Economics, Elsevier, vol. 96(3), pages 295-305.
  3. Alejandro Esteller-Moré & José Polo Otero, 2012. "Fiscal Transparency," Public Management Review, Taylor & Francis Journals, vol. 14(8), pages 1153-1173, January.
  4. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
  5. Esteller-Moré, Alejandro & Rizzo, Leonzio, 2011. "(Uncontrolled) Aggregate Shocks or Vertical Tax Interdependence? Evidence From Gasoline and Cigarettes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 353-379, June.
  6. José M-super-a Durán-Cabré & Alejandro Esteller-Moré, 2010. "Tax Data For Wealth Concentration Analysis: An Application To Spanish Wealth Tax," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 620-631, September.
  7. Alejandro Esteller Moré & Jonathan Jorba Giménez & Albert Solé Ollé, 2009. "Las prioridades sociales de gasto en obra social de las cajas de ahorro: estimación a partir de la aplicación de un “juego presupuestario”," Hacienda Pública Española, IEF, vol. 191(4), pages 43-72, December.
  8. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 639-663, September.
  9. Estellera, Alejandro & Navas, Jorge & Sorribas, Pilar, 2005. "The design of mix of tax shares from a financial perspective," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 7, pages 69-89.
  10. Alejandro Esteller-Moré & Albert Solé-Ollé, 2002. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 235-257, May.
  11. Alejandro Esteller-Moré, 2002. "La configuración de una tasa judicial: análisis teórico," Investigaciones Economicas, Fundación SEPI, vol. 26(3), pages 525-549, September.
  12. Esteller-More, Alex & Sole-Olle, Albert, 2001. "Vertical income tax externalities and fiscal interdependence: evidence from the US," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
    2. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on tax cooperation between sub-central administrations," Working Papers 2015/7, Institut d'Economia de Barcelona (IEB).
    3. Lars P. Feld & Alexander Libman, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CESifo Working Paper Series 2031, CESifo Group Munich.
    4. Bin Wu & Xuefei Xu & Zhenzhong Feng, 2018. "Investment Promotion, Fiscal Competition and Economic Growth Sustainability," Sustainability, MDPI, Open Access Journal, vol. 10(1), pages 1-12, January.
    5. Chen, Shawn Xiaoguang, 2017. "The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China," Journal of Public Economics, Elsevier, vol. 147(C), pages 62-76.
    6. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque Country," Working Papers 2015/9, Institut d'Economia de Barcelona (IEB).
    7. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque country," ERSA conference papers ersa15p1465, European Regional Science Association.
    8. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2013. "Empirical Evidence On Tax Information Sharing Among Sub-Central Administrations," ERSA conference papers ersa13p461, European Regional Science Association.

  2. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2010. "Should tax bases overlap in a federation with lobbying?," Working Papers 2010/8, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Sandro Brusco & Luca Colombo & Umberto Galmarini, 2010. "Local Governments Tax Autonomy, Lobbying, and Welfare," DISCE - Quaderni dell'Istituto di Economia e Finanza ief0097, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).

  3. Alejandro Esteller-Moré & Leonzio Rizzo, 2009. "(Uncontrolled) Aggregate shocks or vertical tax interdependence? Evidence from gasoline and cigarettes," Working Papers 2009/24, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Leonzio Rizzo & Alejandro Esteller - Moré, 2011. "US Excise Tax Horizontal Interdependence: Yardstick vs. Tax Competition," Working Papers 201116, University of Ferrara, Department of Economics.
    2. Alejandro Esteller-Moré & Leonzio Rizzo, 2010. "Politics or mobility? Evidence from us excise taxation," Working Papers 2010/3, Institut d'Economia de Barcelona (IEB).
    3. Esteller-Moré, Alejandro & Galmarini, Umberto & Rizzo, Leonzio, 2012. "Vertical tax competition and consumption externalities in a federation with lobbying," Journal of Public Economics, Elsevier, vol. 96(3), pages 295-305.

  4. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers 2007/1, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Anna Matas Prats & José Luís Raymond Bara & José Luís Raymond Bara, 2008. "Job accessibility and employment probability," Working Papers XREAP2008-05, Xarxa de Referència en Economia Aplicada (XREAP), revised May 2008.
    2. Matas, Anna & Raymond, José-Luis & Roig, José-Luis, 2009. "Car ownership and access to jobs in Spain," Transportation Research Part A: Policy and Practice, Elsevier, vol. 43(6), pages 607-617, July.
    3. Christian Durán Weitkamp & Mónica Martín Bofarull & Federico Pablo Martí, 2008. "Economic effects of road accessibility in the Pyrenees: user perspective," Working Papers XREAP2008-01, Xarxa de Referència en Economia Aplicada (XREAP), revised Jan 2008.

  5. Alejandro Esteller & Albert Solé, 2005. "Does decentralization improve the efficiency in the allocation of public investment? Evidence from Spain," Working Papers 2005/5, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Andreas Kappeler & Albert Solé-Ollé & Andreas Stephan & Timo Välilä, 2012. "Does fiscal decentralization foster regional investment in productive infrastructure?," ERSA conference papers ersa12p60, European Regional Science Association.

  6. Antoni Castells & Alejandro Esteller & Maite Vilalta, 2004. "Full Characterisation of the Political Economy of Fiscal Adjustment: Evidence from Spanish Municipalities," Working Papers 2004/3, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Marie-Estelle Binet & Jean-Sébastien Pentecôte, 2006. "Structure de l'impôt et cycle électoral au plan municipal," Post-Print halshs-00109689, HAL.
    2. Voltes-Dorta, Augusto & Jiménez, Juan Luis & Suárez-Alemán, Ancor, 2014. "An initial investigation into the impact of tourism on local budgets: A comparative analysis of Spanish municipalities," Tourism Management, Elsevier, vol. 45(C), pages 124-133.
    3. Hernández, Aday & Jiménez, Juan Luis, 2014. "Does high-speed rail generate spillovers on local budgets?," Transport Policy, Elsevier, vol. 35(C), pages 211-219.

  7. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, University Library of Munich, Germany.

    Cited by:

    1. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
    2. Jorge Baldrich, 2010. "Taxing Our Neighbors? Why Some Sub-National Revenues Are So Small," Working Papers 100, Universidad de San Andres, Departamento de Economia, revised Mar 2010.

  8. Alejandro Esteller More, 2003. "Is there a connection between the tax administration and the political power?," Working Papers in Economics 100, Universitat de Barcelona. Espai de Recerca en Economia.

    Cited by:

    1. Goeminne, Stijn & Geys, Benny & Smolders, Carine, 2007. "Political fragmentation and projected tax revenues: evidence from Flemish municipalities
      [Politische Zersplitterung und erwartete Steuereinnahmen: Empirische Belege aus flämischen Gemeinden]
      ," Discussion Papers, Research Unit: Market Processes and Governance SP II 2007-03, Social Science Research Center Berlin (WZB).
    2. Torgler, Benno & Schneider, Friedrich G., 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt5q14k3wr, Berkeley Olin Program in Law & Economics.
    3. Bönke, Timm & Joachimsen, Beate & Schröder, Carsten, 2015. "Fiscal federalism and tax enforcement," Discussion Papers 2015/15, Free University Berlin, School of Business & Economics.
    4. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on tax cooperation between sub-central administrations," Working Papers 2015/7, Institut d'Economia de Barcelona (IEB).
    5. Lars P. Feld & Alexander Libman, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CESifo Working Paper Series 2031, CESifo Group Munich.
    6. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
    7. Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
    8. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
    9. Daniel Artana & Sebastián Auguste & Marcela Cristini & Cynthia Moskovits & Ivana Templado, 2012. "Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina," IDB Publications (Working Papers) 3887, Inter-American Development Bank.
    10. Jan Werner, 2009. "Fiscal Solidarity: Key Benefits and Pitfalls for Spain to Lower their Fiscal Conflicts," Working Papers 02-2009, Institute of Local Public Finance.
    11. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 639-663, September.
    12. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
    13. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque Country," Working Papers 2015/9, Institut d'Economia de Barcelona (IEB).
    14. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque country," ERSA conference papers ersa15p1465, European Regional Science Association.
    15. Timm Bönke & Beate Jochimsen & Carsten Schröder, 2013. "Fiscal Federalism and Tax Administration: Evidence from Germany," Discussion Papers of DIW Berlin 1307, DIW Berlin, German Institute for Economic Research.

  9. Alejandro Esteller & Albert Solé, 2001. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," Working Papers 2001/9, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Edmark, Karin & Ågren, Hanna, 2006. "Identifying Strategic Interactions in Swedish Local Income Tax Policies," Working Paper Series 2006:22, Uppsala University, Department of Economics.
    2. Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series 1656, CESifo Group Munich.
    3. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
    4. Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business tax interactions among local governments : an empirical analysis of the French case," Post-Print halshs-00257446, HAL.
    5. Luiz de Mello, 2007. "The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States," OECD Economics Department Working Papers 544, OECD Publishing.
    6. Alejandro Esteller & Albert Solé, 2001. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," Working Papers 2001/9, Institut d'Economia de Barcelona (IEB).
    7. Brülhart, Marius & Jametti, Mario, 2004. "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers 4593, C.E.P.R. Discussion Papers.
    8. Leonzio Rizzo, 2008. "Local government responsiveness to federal transfers: theory and evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 316-337, June.
    9. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, January.
    10. Federico Revelli, 2005. "On Spatial Public Finance Empirics," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 475-492, August.
    11. Howard Chernick & Jennifer Tennant, 2010. "Federal-State Tax Interactions in the United States and Canada," Publius: The Journal of Federalism, Oxford University Press, vol. 40(3), pages 508-533, Summer.
    12. Fredriksson, Per & Mamun, Khawaja, 2009. "Gubernatorial Reputation and Vertical Tax Externalities: All Smoke, No Fire?," Working Papers 2009002, Sacred Heart University, John F. Welch College of Business.
    13. Fredriksson, Per & Mamun, Khawaja, 2009. "Tobacco Politics and Electoral Accountability in the United States," Working Papers 2009003, Sacred Heart University, John F. Welch College of Business.
    14. Carl Gaigné & Stéphane Riou, 2007. "Globalization, Asymmetric Tax Competition, and Fiscal Equalization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(5), pages 901-925, October.
    15. Hübner, Malte, 2012. "The welfare effects of discriminating between in-state and out-of-state students," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 364-374.
    16. Sylvie Charlot & Sonia Paty, 2007. "Market access effect and local tax setting: evidence from French panel data," Journal of Economic Geography, Oxford University Press, vol. 7(3), pages 247-263, May.
    17. Diego Martínez-López, 2005. "On the states' behavior with equalization grants," Economic Working Papers at Centro de Estudios Andaluces E2005/03, Centro de Estudios Andaluces.
    18. Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May.
    19. Sylvie Charlot & Sonia Paty, 2006. "Taxable Agglomeration Rent: Evidence From A Panel Data," INRA UMR CESAER Working Papers 2006/1, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
    20. Jan Werner & Laurent Guihéry & Ognjen Djukic, 2006. "Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition," Working Papers 01-2006, Institute of Local Public Finance.
    21. Luiz de Mello, 2008. "The Brazilian ``Tax War''," Public Finance Review, , vol. 36(2), pages 169-193, March.
    22. Marko Köthenbürger, 2002. "Tax Competition and Fiscal Equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 391-408, August.

  10. Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.

    Cited by:

    1. Galle, Brian, 2014. "The effect of national revenues on sub-national revenues evidence from the U.S," International Review of Law and Economics, Elsevier, vol. 37(C), pages 147-155.
    2. Massimiliano Ferraresi & Leonzio Rizzo & Alberto Zanardi, 2015. "Policy outcomes of single and double-ballot elections," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 977-998, December.
    3. William H. Hoyt, 2016. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," CESifo Working Paper Series 5801, CESifo Group Munich.
    4. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
    5. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    6. Fidel Perez-Sebastian & Ohad Raveh & Yaniv Reingewertz, 2015. "Heterogeneous Vertical Tax Externalities, Capital Mobility, and the Fiscal Advantage of Natural Resources," OxCarre Working Papers 160, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
    7. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
    8. Bordignon, Massimo & Grembi, Veronica & Piazza, Santino, 2017. "Who do you blame in local finance? An analysis of municipal financing in Italy," European Journal of Political Economy, Elsevier, vol. 49(C), pages 146-163.
    9. Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    10. Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
    11. Rizzo, Leonzio, 2007. "Interaction between vertical and horizontal tax competition: evidence and some theory," MPRA Paper 8632, University Library of Munich, Germany, revised 2008.
    12. von Schwerin, Axel & Buettner, Thiess, 2016. "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," Annual Conference 2016 (Augsburg): Demographic Change 145642, Verein für Socialpolitik / German Economic Association.
    13. Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
    14. Matthieu Leprince & Thierry Madiès & Sonia Paty, 2007. "Business tax interactions among local governments : an empirical analysis of the French case," Post-Print halshs-00257446, HAL.
    15. Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2004. "Horizontal And Vertical Indirect Tax Competition : Theory And Some Evidence From The Usa," The Warwick Economics Research Paper Series (TWERPS) 704, University of Warwick, Department of Economics.
    16. Florence TOUYA, 2009. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers 9, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Nov 2009.
    17. Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    18. Christoph Böhringer & Nicholas Rivers & Hidemichi Yonezawa, 2014. "Vertical Fiscal Externalities and the Environment," CESifo Working Paper Series 5076, CESifo Group Munich.
    19. Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.
    20. Sylvie Charlot & Sonia Paty, 2010. "Do agglomeration forces strengthen tax interactions?," Post-Print halshs-00545121, HAL.
    21. Revelli, Federico, 2003. "Reaction or interaction? Spatial process identification in multi-tiered government structures," Journal of Urban Economics, Elsevier, vol. 53(1), pages 29-53, January.
    22. Luiz de Mello, 2007. "The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States," OECD Economics Department Working Papers 544, OECD Publishing.
    23. Fredrik Andersson & Rikard Forslid, 2003. "Tax Competition and Economic Geography," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 279-303, April.
    24. Boadway, Robin & Tremblay, Jean-François, 2012. "Reassessment of the Tiebout model," Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
    25. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
    26. Brülhart, Marius & Jametti, Mario, 2004. "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers 4593, C.E.P.R. Discussion Papers.
    27. Federico Revelli, 2005. "On Spatial Public Finance Empirics," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 475-492, August.
    28. Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
    29. Diego Martínez, 2014. "Vertical externalities revisited: new results with public inputs and unit taxation," Working Papers. Collection A: Public economics, governance and decentralization 1403, Universidade de Vigo, GEN - Governance and Economics research Network.
    30. Fredriksson, Per G. & Mamun, Khawaja A., 2008. "Vertical externalities in cigarette taxation: Do tax revenues go up in smoke?," Journal of Urban Economics, Elsevier, vol. 64(1), pages 35-48, July.
    31. Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
    32. Lundberg, Johan, 2011. "On the de…nition of W in empirical models of yardstick competition," Umeå Economic Studies 832, Umeå University, Department of Economics.
    33. Howard Chernick & Jennifer Tennant, 2010. "Federal-State Tax Interactions in the United States and Canada," Publius: The Journal of Federalism, Oxford University Press, vol. 40(3), pages 508-533, Summer.
    34. Fredriksson, Per & Mamun, Khawaja, 2009. "Gubernatorial Reputation and Vertical Tax Externalities: All Smoke, No Fire?," Working Papers 2009002, Sacred Heart University, John F. Welch College of Business.
    35. Fredriksson, Per & Mamun, Khawaja, 2009. "Tobacco Politics and Electoral Accountability in the United States," Working Papers 2009003, Sacred Heart University, John F. Welch College of Business.
    36. Sylvie Charlot & Sonia Paty, 2007. "Market access effect and local tax setting: evidence from French panel data," Journal of Economic Geography, Oxford University Press, vol. 7(3), pages 247-263, May.
    37. Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Les stratégies fiscales des collectivités locales: de la théorie à la réalité," Post-Print halshs-00008669, HAL.
    38. Burge, Gregory & Rogers, Cynthia, 2011. "Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation," Regional Science and Urban Economics, Elsevier, vol. 41(1), pages 46-58, January.
    39. Fidel Perez-Sebastian & Ohad Raveh, 2017. "What Drives Vertical Fiscal Interactions? Evidence from the 1980 Crude Oil Windfall Act," OxCarre Working Papers 183, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
    40. Sylvie Charlot & Sonia Paty, 2006. "Taxable Agglomeration Rent: Evidence From A Panel Data," INRA UMR CESAER Working Papers 2006/1, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
    41. Yonghong Wu & Rebecca Hendrick, 2009. "Horizontal and Vertical Tax Competition in Florida Local Governments," Public Finance Review, , vol. 37(3), pages 289-311, May.
    42. Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012. "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, vol. 72(1), pages 17-30.
    43. Florence TOUYA, 2013. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers 2012-2013_9, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Jul 2013.
    44. Luiz de Mello, 2008. "The Brazilian ``Tax War''," Public Finance Review, , vol. 36(2), pages 169-193, March.
    45. Martí­nez-López, Diego, 2005. "Fiscal federalism and public inputs provision: vertical externalities matter," Working Paper Series 484, European Central Bank.
    46. Rizzo, Leonzio, 2005. "Interaction between Vertical and Horizontal tax Competition: Theory and Evidence," MPRA Paper 5334, University Library of Munich, Germany.
    47. Kazuko Miyamoto, 2009. "A New Approach to Estimating Tax Interactions in Fiscal Federalism," Global COE Hi-Stat Discussion Paper Series gd08-053, Institute of Economic Research, Hitotsubashi University.
    48. Wallentin, Bo & Agren, Anders, 2002. "Test of heteroscedasticity in a regression model in the presence of measurement errors," Economics Letters, Elsevier, vol. 76(2), pages 205-211, July.
    49. Büttner Thiess & Schwager Robert, 2003. "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(5), pages 532-555, October.

Articles

  1. Esteller-Moré, Alejandro & Galmarini, Umberto & Rizzo, Leonzio, 2012. "Vertical tax competition and consumption externalities in a federation with lobbying," Journal of Public Economics, Elsevier, vol. 96(3), pages 295-305.

    Cited by:

    1. Thomas Aronsson & David Granlund, 2017. "Federal subsidization of state expenditure to reduce political budget cycles," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 536-545, June.
    2. Florence TOUYA, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers 2015-2016_12, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
    3. Raymond G. Batina & Gregmar I. Galinato, 2017. "The Spillover Effects of Good Governance in a Tax Competition Framework with a Negative Environmental Externality," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 67(4), pages 701-724, August.
    4. Diego Martínez, 2014. "Vertical externalities revisited: new results with public inputs and unit taxation," Working Papers. Collection A: Public economics, governance and decentralization 1403, Universidade de Vigo, GEN - Governance and Economics research Network.
    5. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2017. "Fiscal equalization and lobbying," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 221-247, April.
    6. Michele Santoni, 2017. "Protective Excise Taxation," Journal of Industry, Competition and Trade, Springer, vol. 17(4), pages 421-445, December.
    7. Florence TOUYA, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers 2015-2016_11, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.

  2. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.

    Cited by:

    1. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on tax cooperation between sub-central administrations," Working Papers 2015/7, Institut d'Economia de Barcelona (IEB).
    2. Lars P. Feld & Alexander Libman, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CESifo Working Paper Series 2031, CESifo Group Munich.
    3. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
    4. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
    5. Musharraf Rasool Cyan & Jorge Martinez-Vazquez & Violeta Vulovic, 2014. "New approaches to measuring tax effort," Chapters,in: Taxation and Development: The Weakest Link?, chapter 2, pages 27-68 Edward Elgar Publishing.

  3. Esteller-Moré, Alejandro & Rizzo, Leonzio, 2011. "(Uncontrolled) Aggregate Shocks or Vertical Tax Interdependence? Evidence From Gasoline and Cigarettes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 353-379, June.
    See citations under working paper version above.
  4. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 639-663, September.
    See citations under working paper version above.
  5. Alejandro Esteller-Moré & Albert Solé-Ollé, 2002. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 235-257, May.
    See citations under working paper version above.
  6. Esteller-More, Alex & Sole-Olle, Albert, 2001. "Vertical income tax externalities and fiscal interdependence: evidence from the US," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
    See citations under working paper version above.

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 12 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (8) 2003-10-28 2004-01-08 2007-07-13 2010-01-16 2010-05-02 2010-05-02 2012-04-23 2012-10-13. Author is listed
  2. NEP-GEO: Economic Geography (3) 2003-03-25 2012-04-23 2012-10-13
  3. NEP-POL: Positive Political Economics (3) 2007-07-13 2010-05-02 2010-05-02
  4. NEP-PUB: Public Finance (3) 2004-01-08 2010-05-02 2010-05-02
  5. NEP-URE: Urban & Real Estate Economics (3) 2003-10-28 2007-07-13 2012-04-23
  6. NEP-ACC: Accounting & Auditing (2) 2010-05-02 2012-04-23
  7. NEP-IUE: Informal & Underground Economics (2) 2012-04-23 2012-10-13
  8. NEP-EEC: European Economics (1) 2003-03-25
  9. NEP-EFF: Efficiency & Productivity (1) 2007-07-13
  10. NEP-IAS: Insurance Economics (1) 2013-11-29

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