This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct taxes, indirect taxes and social security...

As many industrialized countries, in recent years Italy reformed its fiscal system. In particular, during the period 2002-2005, two reforms deeply modified the Personal Income Tax (PIT) structure. This paper analyses the main redistributive and on disposable income effects due to the reforms of...

This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct taxes, indirect taxes and social security...

Recent studies in information economics demonstrated that asymmetric information existing between market agents induce a lost in efficiency as well as market failures. This paper aims to draw heavily from these theoretical intuitions in order to analyse the individual sports’ environment. The...