Reported gross income and marginal tax rates : estimation of the behavioural reactions of Spanish taxpayers
José Félix Sanz-Sanz, Maria Arrazola-Vacas, Nuria Rueda-López and Desiderio Romero-Jordán
| Year of publication: |
2015
|
|---|---|
| Authors: | Sanz, José Félix ; Arrazola Vacas, María ; Rueda-López, Nuria ; Romero Jordán, Desiderio |
| Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 47.2015, 4/6, p. 466-484
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| Subject: | personal income tax | taxable income elasticity | excess burden | tax inefficiency | Einkommensteuer | Income tax | Spanien | Spain | Grenzsteuersatz | Marginal tax rate | Excess Burden | Excess burden | Einkommenselastizität der Nachfrage | Income elasticity of demand | Elastizität | Elasticity | Steuerreform | Tax reform | Steuerbelastung | Tax burden | Besteuerungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010463357