Onrubia, Jorge; Sanz, José Félix - 2009
affecting earnings, restricting the study of the distorting
effects of Personal Income Taxation (PIT) to only two dimensions of … taxation
and the other one for joint taxation), and the reductions and eligible expenses needed
to calculate taxable income … of the Constitutional Court on 20 February 1989, decreeing that the mandatory joint taxation for
spouses set forth in …