(MOST Recent) Publications

"The Impact of Tax Practitioners as Lecturers on Student Tax Perceptions and Preferences: Experimental Evidence",  (with J. M. Durán-Cabré, D. Montolio & J. Vázquez-Grenno), Journal of Tax Administration, forthcoming, 2025

"Tax Compliance in a Decentralized System: The Impact of Trust and Enforcement",  (with J. M. Durán-Cabré), Publius: The Journal of Federalism, forthcoming, 2025

"Avoidance Responses to the Wealth Tax" (with M. Mas-Montserrat & J. M. Durán-Cabré), Journal of Public Economics, forthcoming, 2025

"Has Covid Vaccination Success Increased the Marginal Willingness to Pay Taxes?" (with J. M. Durán-Cabré, L. Rizzo and R. Secomandi), Fiscal Studies, forthcoming, 2024

"Discovering Tax Decentralization: Does it Impact Marginal Willingness to Pay Taxes?" (with J. M. Durán-Cabré and L. Salvadori), Economia Politica, forthcoming, 2024

"The role of tax system complexity on foreign direct investment allocation" (with L. Rizzo and R. Secomandi), Applied Economics, forthcoming, 2021

"A Quantitative Assessment of the Net Wealth Tax: The Spanish Experience" (with J. M. Durán-Cabré), CESifo Economic Studies, forthcoming, 2021

"The Economic Costs of a Secessionist Conflict: The Case of Catalonia" (with L. Rizzo), Defence and Peace Economics, forthcoming, 2021

"Imposición óptima y descentralización fiscal: el caso del IRPF", Investigaciones regionales, forthcoming, 2020

"A Basic Model of Optimal Tax Enforcement under Liquidity Constraints", Economics Bulletin, forthcoming, 2020

“Cyclical Tax Enforcement” (with J.M. Durán-Cabré and L. Salvadori), Economic Inquiry, forthcoming, 2020

“The Heterogenous Impact of Taxation on FDI: A Note on Djankov et al. (2010)” (with L. Rizzo and R. Secomandi), Economics Letters, 186, 2020 

“The tax gap as a public management instrument: application to wealth taxes" (with J.M. Durán, M. Mas and L. Salvadori), Applied Economic Analysis (formerly, REA), 27, 207-225, 2019

“Is Decentralization Really Welfare Enhancing? Empirical Evidence from Survey Data (1994-2011)” (with M. Espasa and T. Mora), Kyklos, 70, 189-219, 2017

 “Fiscal Equalization and Lobbying” (with U. Galmarini and L. Rizzo), International Tax and Public Finance, 24, 221-247, 2017

 “Risk aversion and inequity aversion in demand for unemployment benefits” (with P. G.  Backus), International Tax and Public Finance, 24, 198-220, 2017

“Empirical evidence on tax cooperation between sub-central administrations” (with J.M. Durán and L. Salvadori), Journal of Tax Administration, 2, 24-46, 2016

“Analyzing Judicial Courts’ Performance: Inefficiency vs. Congestion” (with M. Espasa), Revista de Economía Aplicada, 69, 61-82, 2015

·