The removal of tax expenditures from Spanish personal income tax : impact on tax collection and income distribution
Year of publication: |
2022
|
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Authors: | López Laborda, Julio ; Marin, Carmen ; Onrubia, Jorge |
Published in: |
Public budgeting & finance. - Oxford : Wiley-Blackwell, ISSN 1540-5850, ZDB-ID 2029127-9. - Vol. 42.2022, 2, p. 221-254
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Subject: | Steuervergünstigung | Tax incentive | Einkommensteuer | Income tax | Besteuerungsverfahren | Taxation procedure | Einkommensverteilung | Income distribution | Verteilungswirkung | Distributional effect | Spanien | Spain |
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