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Politically feasible reforms of non-linear tax systems
Bierbrauer, Felix; Boyer, Pierre C. - 2018
Persistent link: https://www.econbiz.de/10011947701
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Vorschläge zur Steuerreform in Deutschland : was bedeuten sie? - Was "kosten" sie?
Boss, Alfred; Elendner, Thomas - In: Zeitschrift für Wirtschaftspolitik 53 (2004) 3, pp. 259-286
Persistent link: https://www.econbiz.de/10002467674
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Politically feasible reforms of nonlinear tax systems
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas - In: American economic review 111 (2021) 1, pp. 153-191
Persistent link: https://www.econbiz.de/10012415127
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Does cutting the tax rate to zero induce behavior different from other tax cuts? : evidence from Pakistan
Waseem, Mazhar - In: The review of economics and statistics 102 (2020) 3, pp. 426-441
Persistent link: https://www.econbiz.de/10012499747
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Decomposition of redistributive effects of Japanese personal income tax, 1984-2009
Miyazaki, Takeshi; Kitamura, Yukinobu - In: FinanzArchiv : public finance analysis 72 (2016) 3, pp. 334-368
Persistent link: https://www.econbiz.de/10011648751
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Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - In: Applied economics 51 (2019) 56, pp. 6040-6053
Persistent link: https://www.econbiz.de/10012197316
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Reforming the individual income tax in Spain
Guner, Nezih; Ramos, Roberto; Lopez-Segovia, Javier - 2020
Persistent link: https://www.econbiz.de/10012225997
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The Spanish Fiscal Transition : Tax Reform and Inequality in the Late Twentieth Century
Torregrosa Hetland, Sara - 2021 - 1st ed. 2021.
learnt from Spain. … of the Welfare State in Spain.” -- Francisco Comín, University of Alcalá, Alcalá de Henares, Madrid ”Sara Torregrosa …. This book also helps explain how and why the broad preferences of citizens are so difficult to achieve in Spain and, indeed …
Persistent link: https://www.econbiz.de/10012627317
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The Spanish fiscal transition : tax reform and inequality in the late twentieth century
Torregrosa Hetland, Sara - 2021
, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system … connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax … learnt from Spain. …
Persistent link: https://www.econbiz.de/10012605372
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Factor decomposition of changes in the income tax base
Ohno, Taro; Sakamaki, Junpei; Kojima, Daizō; Imahori, … - In: The Japanese economic review : the journal of the … 75 (2024) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014515913