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Dr Luca Salvadori

Dr Luca Salvadori

Postdoctoral Research Fellow (TARC)

+44 (0) 1392 72

0.30
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

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. 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. 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

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.