I am a Post-Doctoral Research Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter Business School and I am also Associate Research Fellow at the Barcelona Institute of Economics (IEB) of the University of Barcelona. I have a B.Sc. and a M.Sc. in economics and social sciences from Bocconi University (Milan) and I have obtained my Ph.D. in economics (cum laude) from the University of Barcelona. Before joining TARC I have held different positions at the Autonomous University of Barcelona - Barcelona Graduate School of Economics, IEB - University of Barcelona and Bocconi University.
I am an applied economist and my primary research interests are within the field of public economics, in particular they are related to the economics of taxation, tax systems analysis, tax administration, fiscal federalism and applied microeconomics. My research activity has initially focused on the presence of externalities in tax administration in a federal context and the impact of the economic cycle on tax enforcement. My ongoing work further this research line by studying the impact of tax knowledge on taxpayers’ attitudes towards the tax system and the impact of audits on subsequent tax payments by the audited individuals (direct specific deterrence effect of audits).
I took part to several project commissioned by the EC (DG TAXUD, DG EMPL), Spanish national and regional administrations (Ministry of Economy and Competitiveness, Ministry of Science and Innovation, Catalan Tax Agency), Italian regional administrations (Regional Council of Lombardy). I have published my research in international refereed journals such as International Tax and Public Finance and the Journal of Tax Administration.
Nationality: Italian
Qualifications
- Ph.D. (University of Barcelona)
- B.Sc., M.Sc (Bocconi University)
Links
Research interests
- Public Economics
- Applied Microeconomics
- Political Economy
Key publications | Publications by category | Publications by year
Publications by category
Journal articles
Duran-Cabre JM, Esteller-More A, Salvadori L (2020). CYCLICAL TAX ENFORCEMENT.
ECONOMIC INQUIRY,
58(4), 1874-1893.
Author URL.
Full text.
DOI.
Salvadori L (2020). The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre.
REGIONAL STUDIES,
54(10), 1425-1441.
Author URL.
Full text.
DOI.
Durán-Cabré JM, Esteller Moré A, Mas-Montserrat M, Salvadori L (2019). The tax gap as a public management instrument: application to wealth taxes.
Applied Economic Analysis,
27(81), 207-225.
Abstract:
The tax gap as a public management instrument: application to wealth taxes
Purpose
The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.
Design/methodology/approach
The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.
Findings
The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.
Originality/value
Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.
Abstract.
DOI.
Durán-Cabré JM, Esteller-Moré A, Salvadori L (2016). EMPIRICAL EVIDENCE ON TAX COOPERATION AMONG SUB-CENTRAL ADMINISTRATIONS. Journal of Tax Administration, 2 (2), 24-46, 24-46.
Maria Duran-Cabre J, Esteller-More A, Salvadori L (2015). Empirical evidence on horizontal competition in tax enforcement.
INTERNATIONAL TAX AND PUBLIC FINANCE,
22(5), 834-860.
Author URL.
DOI.
Publications by year
2020
Duran-Cabre JM, Esteller-More A, Salvadori L (2020). CYCLICAL TAX ENFORCEMENT.
ECONOMIC INQUIRY,
58(4), 1874-1893.
Author URL.
Full text.
DOI.
Salvadori L (2020). The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre.
REGIONAL STUDIES,
54(10), 1425-1441.
Author URL.
Full text.
DOI.
2019
Durán-Cabré JM, Esteller Moré A, Mas-Montserrat M, Salvadori L (2019). The tax gap as a public management instrument: application to wealth taxes.
Applied Economic Analysis,
27(81), 207-225.
Abstract:
The tax gap as a public management instrument: application to wealth taxes
Purpose
The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.
Design/methodology/approach
The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.
Findings
The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.
Originality/value
Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.
Abstract.
DOI.
2018
Duran-Cabré JM, Esteller-More A, Mas-Montserrat M, Salvadori L (2018). La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza (The Tax Gap: a Study and Application on Wealth Taxes).
DOI.
2016
Durán-Cabré JM, Esteller-Moré A, Salvadori L (2016). EMPIRICAL EVIDENCE ON TAX COOPERATION AMONG SUB-CENTRAL ADMINISTRATIONS. Journal of Tax Administration, 2 (2), 24-46, 24-46.
2015
Salvadori L (2015). Does Tax Enforcement Counteract the Negative Effects of Terrorism? a Case Study of the Basque Country.
DOI.
Duran-Cabré JM, Esteller-More A, Salvadori L (2015). Empirical Evidence on Tax Cooperation Between Sub-Central Administrations.
DOI.
Maria Duran-Cabre J, Esteller-More A, Salvadori L (2015). Empirical evidence on horizontal competition in tax enforcement.
INTERNATIONAL TAX AND PUBLIC FINANCE,
22(5), 834-860.
Author URL.
DOI.
