Onrubia, Jorge; Sanz, José Félix - 2009
-marginal tax rate elasticities associated with Spanish
Personal Income Tax. To that effect, according to Saez (2003), the fiscal …: H2, H3
Key words: Personal income tax, taxable income elasticity, excess burden, fiscal drag.
* An …, whereas Saez
(2003) uses fiscal drag as an implicit tax reform. In our opinion, this second option
presents two essential …