Is a tax cut on cultural goods consumption actually desirable? : A microsimulation analysis applied to Spain
Year of publication: |
2005
|
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Authors: | Prieto-Rodriguez, Juan ; Romero Jordán, Desiderio ; Sanz, José Félix |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 26.2005, 4, p. 549-575
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Subject: | Steuervergünstigung | Tax incentive | Kulturpolitik | Cultural policy | Simulation | Nachfragesystem | Demand system | Spanien | Spain |
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