Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Year of publication: |
2019
|
---|---|
Authors: | Arrazola Vacas, María ; Hevia Payá, José de ; Sanz, José Félix |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 51.2019, 56, p. 6040-6053
|
Subject: | elasticity of taxable income | excess burden | Personal income tax | tax inefficiency | Spanien | Spain | Einkommensteuer | Income tax | Steuerreform | Tax reform | Excess Burden | Excess burden | Elastizität | Elasticity | Steuerwirkung | Tax effects |
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