Tax evasion in Spanish Personal Income Tax by income sources, 2005-2008 : from the synthetic to the dual tax
Year of publication: |
August 2017
|
---|---|
Authors: | Domínguez Barrero, Félix ; López Laborda, Julio ; Rodrigo Sauco, Fernando |
Published in: |
European journal of law and economics. - New York, NY : Springer Science + Business Media, ISSN 0929-1261, ZDB-ID 1231592-8. - Vol. 44.2017, 1, p. 47-65
|
Subject: | Personal Income Tax | Tax evasion | Income sources | Spain | Microdata | Spanien | Einkommensteuer | Income tax | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance |
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