Universitat de Barcelona logotipo


The IEB Research Program in Tax Systems Analysis aims at promoting high quality research in the field of taxation, taking into account not only the traditional approach to optimal taxation, but also administrative issues and the decentralization or globalization context. The ultimate aim of the program is to generate socially useful knowledge in this field. Special emphasis is put on empirical research, and on the analysis of the Spanish Tax System.


The program is led by the researchers Alejandro Esteller-Moré and Dirk Foremny.

Research topics:

Estimated effects of taxation using microdata:

  • The personal income tax.
  • The wealth tax.
  • The inheritance tax.


Analysis of the effectiveness of tax control policies throughout the economic cycle.



  • Category:All
    • All
    • IEB Report
    • Annual IEB Report
    • Working Paper
    • Info IEB
  • Year:2022
    • All
    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
    • 2014
    • 2013
    • 2012
    • 2011
    • 2010
    • 2009
    • 2008
  • Research: Tax Systems Analysis
  • This website uses cookies to ensure that you receive the best experience when navigating. If you continue without changing the settings, you accept its use in conformity with our cookies policy. More information